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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:

この省令は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending the heading of in , the provisions amending of that Regulation (excluding the part adding one paragraph to ), the provisions adding two Articles after , the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions changing to of that Regulation, the provisions amending of that Regulation, the provisions changing to of that Regulation, the provisions adding three Articles after of that Regulation, the provisions adding one Article after of that Regulation, the provisions amending of that Regulation (excluding the part replacing "" with ""), the provisions adding two Articles after of that Regulation, and the provisions amending of that Regulation (limited to the part adding ", " after ", " and the part replacing "and " with ", and "), and the provisions of the following Article and Article 3 of the Supplementary Provisions: April 1, 2020;

中の見出しの改正規定、の改正規定（に一項を加える部分を除く。）、の次に二条を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に三条を加える改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に改める部分を除く。）、の次に二条を加える改正規定及びの改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分に限る。）並びに次条及び附則第三条の規定　令和二年四月一日

the provisions of Article 4 of the Supplementary Provisions: October 1, 2021;

附則第四条の規定　令和三年十月一日

the provisions amending in , the provisions adding one Article after , the provisions amending of that Regulation, the provisions adding one paragraph to of that Regulation, the provisions amending of that Regulation (excluding the provisions amending ), the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions changing to of that Regulation, the provisions amending (including its heading) of that Regulation (excluding the part replacing "" with "the proviso to " in ), the provisions changing to of that Regulation, the provisions adding three Articles after of that Regulation, the provisions amending of that Regulation, the provisions amending and of that Regulation, the provisions adding eight Articles after of that Regulation, the provisions amending of that Regulation (excluding the provisions amending ), the provisions amending of that Regulation, and the provisions amending of that Regulation (excluding the part adding ", " after ", " and the part replacing "and " with ", and "), and the provisions amending and (Ministry of Finance Order No. 27 of 2015) in , and the provisions of Article 4-2 of the Supplementary Provisions: October 1, 2023.

中の改正規定、の次に一条を加える改正規定、の改正規定、に一項を加える改正規定、の改正規定（の改正規定を除く。）、の改正規定、の改正規定、をとする改正規定、（見出しを含む。）の改正規定（中「に」を「ただし書に」に改める部分を除く。）、をとする改正規定、の次に三条を加える改正規定、の改正規定、及びの改正規定、の次に八条を加える改正規定、の改正規定（の改正規定を除く。）、の改正規定並びにの改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分を除く。）並びに中及びの改正規定並びに附則第四条の二の規定　令和五年十月一日

Supplementary Provisions, Article 2Transitional Measures on Retention, etc. of Purchasers' Written Pledges, etc.

第二条（購入者誓約書等の保存等に関する経過措置）

With respect to the retention under the provisions of before amendment by the provisions of (referred to as the "Former Regulation" in the following paragraph) of the document pledging to export after purchase that was submitted by March 31, 2020 under the provisions of before amendment by the provisions of (Cabinet Order No. 135 of 2018; referred to as the "Amending Order" in the following paragraph) (referred to as the "Former Order" in the following paragraph), being the document prescribed in (b) of (including an electronic or magnetic record provided under the provisions of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before that amendment (meaning an electronic or magnetic record prescribed in ; hereinafter the same applies in this paragraph and paragraph (3)); the same applies in the following paragraph), and of the document pledging to export within 30 days from the date of purchase that was submitted by March 31, 2020 under the provisions of , being the document prescribed in (a) of (including an electronic or magnetic record provided under the provisions of ; the same applies in the following paragraph), the provisions then in force continue to govern.

令和二年三月三十一日までに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。次項において「改正令」という。）の規定による改正前の消費税法施行令（同項において「旧令」という。）ロの規定により提出を受けたロに規定する購入後において輸出する旨を誓約する書類（の規定により提供を受けた電磁的記録（に規定する電磁的記録をいう。以下この項及び第三項において同じ。）を含む。次項において同じ。）及びイの規定により提出を受けたイに規定する購入した日から三十日以内に輸出する旨を誓約する書類（の規定により提供を受けた電磁的記録を含む。次項において同じ。）に係るの規定による改正前の消費税法施行規則（次項において「旧規則」という。）の規定による保存については、なお従前の例による。

With respect to the retention under the provisions of of the Former Regulation of the document pledging to export after purchase that was submitted during the period from April 1, 2020 through September 30, 2021 under the provisions of of the Former Order in the case where it is permitted that the provisions then in force continue to govern pursuant to of the Supplementary Provisions of the Amending Order, being the document prescribed in (b) of , and of the document pledging to export within 30 days from the date of purchase that was submitted during that period under the provisions of of the Former Order, being the document prescribed in that provision, the provisions then in force continue to govern.

令和二年四月一日から令和三年九月三十日までの間に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ロの規定により提出を受けたロに規定する購入後において輸出する旨を誓約する書類及びイの規定により提出を受けたイに規定する購入した日から三十日以内に輸出する旨を誓約する書類に係るの規定による保存については、なお従前の例による。

The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act apply to the matters recorded in the electronic or magnetic records that are to be retained under the provisions then in force pursuant to the provisions of the preceding two paragraphs.

消費税法第五十九条の二第一項の規定は、前二項の規定によりなお従前の例により保存することとされている電磁的記録に記録された事項について適用する。

Supplementary Provisions, Article 3Transitional Measures on Special Provisions on Filing Returns by Means of Electronic Data Processing System

第三条（電子情報処理組織による申告の特例に関する経過措置）

A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies through the following Article) that is a corporation established before April 1, 2020 and that falls under a specified corporation prescribed in Article 46-2, paragraph (2) of that Act in the first taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of that Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; the same applies in Article 4-2 and Article 4-3 of the Supplementary Provisions) beginning on or after that date, other than a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of that Act, must make the notification under (Ministry of Finance Order No. 71 of 2003), which is to be followed pursuant to the provisions of Article 23-4, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, within one month after the date on which that taxable period begins.

令和二年四月一日前に設立された法人である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下次条までにおいて同じ。）で同日以後最初に開始する課税期間（同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。附則第四条の二及び第四条の三において同じ。）において同法第四十六条の二第二項に規定する特定法人に該当する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、当該課税期間開始の日以後一月以内にの規定によりその例にの届出を行わなければならない。

Supplementary Provisions, Article 4Transitional Measures on Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers

第四条（適格請求書発行事業者の登録申請書の記載事項に関する経過措置）

Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of (hereinafter in this Article referred to as the "2023 Consumption Tax Act") (limited to a business operator that is to be subject to the application of the provisions of of the Supplementary Provisions of the 2016 Amendment Act) seeks to submit the written application under of the 2023 Consumption Tax Act, that written application must also state the following matters:

の規定による改正後の消費税法（以下この条において「五年消費税法」という。）第五十七条の二第一項の登録を受けようとする事業者（の規定の適用を受けることとなる事業者に限る。）が、の申請書を提出しようとする場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。

where the applicant has an individual number (meaning an individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); hereinafter the same applies in this item), the individual number;

申請者が個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この号において同じ。）を有する場合には、個人番号

the content of the business conducted by the applicant;

申請者の行う事業の内容

where the applicant is a corporation, the dates of the start and end of its business year.

申請者が法人である場合には、事業年度の開始及び終了の日

Supplementary Provisions, Article 4-2Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers

第四条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置）

In applying Article 22, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of (hereinafter in this Article referred to as the "New Regulation") and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer prescribed in of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of , the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of the New Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or ", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "Article 37, paragraph (1) of the Act or ", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "to which those provisions apply".

に規定する適格請求書発行事業者のの規定の適用を受ける課税期間におけるの規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第二十二条第四項及び消費税法施行規則第二十七条第四項の規定の適用については、新規則第二十二条第四項中「」とあるのは「又は」と、消費税法施行規則第二十七条第四項中「」とあるのは「又は」と、「の」とあるのは「これらの」とする。

Supplementary Provisions, Article 4-3Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers

第四条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置）

In applying Article 22, paragraph (4) and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer that is an individual business operator prescribed in of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of , the phrase "Article 37, paragraph (1) of the Act" in of that Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or ", the phrase "Article 37, paragraph (1) of the Act" in of that Regulation with "Article 37, paragraph (1) of the Act or ", and the phrase "to which applies" in of that Regulation with "to which those provisions apply".

に規定する個人事業者である適格請求書発行事業者のの規定の適用を受ける課税期間における消費税法施行規則第二十二条第四項及び第二十七条第四項の規定の適用については、中「」とあるのは「又は」と、中「」とあるのは「又は」と、「の」とあるのは「これらの」とする。

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