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, 2021; 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、令和三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 Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 15-4, paragraph (1), item (i), (h) of that Regulation, the provisions amending item (ii) of that paragraph, and the provisions amending Article 16, paragraph (2) of that Regulation, and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2021;
the provisions amending Article 7, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10-6, paragraph (2) of that Regulation, the provisions amending Article 15-4, paragraph (3) of that Regulation, the provisions amending Article 23-4, paragraph (1) of that Regulation, the provisions amending paragraph (6) of that Article, and the provisions adding two Articles after Article 27 of that Regulation, and the provisions amending Article 2 (including its heading) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. in Article 2: January 1, 2022.
第一条中消費税法施行規則第七条第二項の改正規定、同令第十条の六第二項の改正規定、同令第十五条の四第三項の改正規定、同令第二十三条の四第一項の改正規定、同条第六項の改正規定及び同令第二十七条の次に二条を加える改正規定並びに第二条中消費税法施行規則等の一部を改正する省令附則第二条（見出しを含む。）の改正規定 令和四年一月一日
Supplementary Provisions, Article 2Transitional Measures on Proof of Export Transactions, etc.
第二条（輸出取引等の証明に関する経過措置）
The provisions of Article 5, paragraph (1), item (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article) apply to the proof relating to a transfer or lease of assets made as an export prescribed in that item, or relating to an export of assets prescribed in that paragraph, made on or after October 1, 2021, and the provisions then in force continue to govern the proof relating to a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (hereinafter in this Article referred to as the "Former Regulation"), or relating to an export of assets prescribed in Article 16, paragraph (2) of the Former Regulation, made before that date.
Supplementary Provisions, Article 3Transitional Measures on the Scope, etc. of Identity Verification Documents
第三条（本人確認書類の範囲等に関する経過措置）
The provisions of Article 15-4, paragraph (1), item (i), (h) and item (ii) of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 30, paragraph (11) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act; hereinafter the same applies in this Article) on or after October 1, 2021, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that date.
新規則第十五条の四第一項第一号チ及び第二号の規定は、令和三年十月一日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う課税仕入れ（同法第三十条第十一項に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
New Regulationmachine translation
「新規則」
The Regulation for Enforcement of the Consumption Tax Act as amended by Article 1 of Ministry of Finance Order No. 18 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 18 of 2021 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
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 3, paragraph (1)· applies only in this article
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase (課税仕入れ) as Article 30, paragraph (11) of the Consumption Tax Act refers to it: a taxable purchase of gold or platinum bullion, for which a business operator must keep the other party's identity documents (本人確認書類) to deduct the tax on it.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article