Supplementary Provisions, Article 9Transitional Measures on Matters to Be Stated, etc. in Purchase Records of Tax-Exempt Goods for Export, etc.
第九条(輸出免税物品購入記録票等の記載事項等に関する経過措置)
A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies in this Article) that operates a tax-free shop (meaning a tax-free shop prescribed in Article 8, paragraph (6) of the Consumption Tax Act; hereinafter the same applies in this Article) is, if a transfer, made during the period from the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies from the following Article through Article 12 of the Supplementary Provisions) through March 31, 2020 by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (1) of that Article falls under a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this Article), to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
輸出物品販売場(消費税法第八条第六項に規定する輸出物品販売場をいう。以下この条において同じ。)を経営する事業者(同法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。)は、元年適用日(改正法附則第三十四条第一項に規定する元年適用日をいう。次条から附則第十二条までにおいて同じ。)から令和二年三月三十一日までの間において消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等(改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この条において同じ。)に該当する場合には、消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。
A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2021, in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter in this paragraph referred to as the "2018 Amending Order"), by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the 2018 Amending Order, of tax-exempt goods prescribed in Article 18, paragraph (1) of the Order for Enforcement of the Consumption Tax Act before that amendment falls under a 2019 reduced-rate transfer, etc. of assets, to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 18 of 2018) in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the 2018 Amending Order, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
輸出物品販売場を経営する事業者は、令和二年四月一日から令和三年九月三十日までの間において消費税法施行令等の一部を改正する政令(平成三十年政令第百三十五号。以下この項において「三十年改正令」という。)附則第四条第三項の規定によりなお従前の例によることができることとされる場合における三十年改正令第一条の規定による改正前の消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、三十年改正令附則第四条第三項の規定によりなお従前の例によることができることとされる場合における消費税法施行規則等の一部を改正する省令(平成三十年財務省令第十八号)第一条の規定による改正前の消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。
A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2023 by a method specified in the items of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (2) of that Article falls under a 2019 reduced-rate transfer, etc. of assets, to state or record, in the documents prescribed in Article 6, paragraphs (5) through (7) of the Regulation for Enforcement of the Consumption Tax Act or in the purchase record information prescribed in paragraph (9) of that Article, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
輸出物品販売場を経営する事業者は、令和二年四月一日から令和五年九月三十日までの間において消費税法施行令第十八条第三項各号に定める方法により行った同条第二項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、消費税法施行規則第六条第五項から第七項までに規定する書類又は同条第九項に規定する購入記録情報に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載し、又は記録するものとする。
Amending Actmachine translation
「改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
2019 reduced-rate transfer, etc. of assetsmachine translation
「元年軽減対象資産の譲渡等」
A 2019 reduced-rate transfer, etc. of assets as defined in Article 34, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法) of 2016 that these supplementary provisions name: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
2019 application datemachine translation
「元年適用日」
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 10 to 12
tax-free shopmachine translation
「輸出物品販売場」
A tax-free shop as defined in Article 8, paragraph (6) of the Consumption Tax Act in the wording that the supplementary provisions (附則) of Ministry of Finance Order No. 20 of 2016 cite.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
2018 Amending Ordermachine translation
「三十年改正令」
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 135 of 2018.
Short name set inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph