# 消費税法 / Consumption Tax Act — as amended, not yet in force
- 昭和六十三年法律第百八号 · Act
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Text: the text as amended with effect from 2027-10-01, standing until 2028-03-31 — NOT yet in force (revision 20271001_508AC0000000012)
- URL (this text's page): https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
- The text in force: https://japanlaw.org/en/consumption-tax-act
- English: 1006 of 1007 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
Every provision carries its address and its place on this text's page on the
line under it. One provision of this text as Markdown: https://japanlaw.org/md/en/consumption-tax-act/amendments/20271001_508AC0000000012/text/art-1.
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## 第一章 総則 — Chapter I General Provisions
heading: machine translation, not official
ch-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-1
### 第一条（趣旨等） — Purpose, etc.
caption: machine translation, not official
art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-1
**第一項** この法律は、消費税について、課税の対象、納税義務者、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-1/par-1
This Act is to prescribe, with regard to consumption tax, the subject of taxation, taxpayers, the method of calculating the amount of tax, and the procedures for filing returns, payment and refund, as well as the matters necessary to ensure the proper performance of the tax liability.
machine translation, not official
**第二項** 消費税の収入については、地方交付税法（昭和二十五年法律第二百十一号）に定めるところによるほか、毎年度、制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する経費に充てるものとする。
art-1/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-1/par-2
The revenue from consumption tax is to be used, in addition to as provided for in the Local Allocation Tax Act (Act No. 211 of 1950), each fiscal year to cover the expenses required for social security benefits for pensions, medical care and long-term care that have been established as systems, and for measures to address the declining birthrate.
machine translation, not official
### 第二条（定義） — Definitions
caption: machine translation, not official
art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2
**第一項** この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国内 この法律の施行地をいう。
art-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-1
Japan: the place where this Act is enforced;
machine translation, not official
**二** 保税地域 関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域をいう。
art-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-2
bonded area: a bonded area prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954);
machine translation, not official
**三** 個人事業者 事業を行う個人をいう。
art-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-3
individual business operator: an individual who carries on a business;
machine translation, not official
**四** 事業者 個人事業者及び法人をいう。
art-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-4
business operator: an individual business operator and a corporation;
machine translation, not official
**四の二** 国外事業者 所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人をいう。
art-2/par-1/item-4-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-4-2
foreign business operator: an individual business operator who is a non-resident prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act (Act No. 33 of 1965), and a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965);
machine translation, not official
**五** 合併法人 合併後存続する法人又は合併により設立された法人をいう。
art-2/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-5
merging corporation: a corporation that continues to exist after a merger, or a corporation established by a merger;
machine translation, not official
**五の二** 被合併法人 合併により消滅した法人をいう。
art-2/par-1/item-5-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-5-2
merged corporation: a corporation that has ceased to exist through a merger;
machine translation, not official
**六** 分割法人 分割をした法人をいう。
art-2/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-6
splitting corporation: a corporation that has effected a corporate split;
machine translation, not official
**六の二** 分割承継法人 分割により分割法人の事業を承継した法人をいう。
art-2/par-1/item-6-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-6-2
successor corporation in a company split: a corporation that has succeeded to the business of a splitting corporation through a corporate split;
machine translation, not official
**七** 人格のない社団等 法人でない社団又は財団で代表者又は管理人の定めがあるものをいう。
art-2/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-7
association or foundation without legal personality: an association or foundation that is not a corporation and that provides for a representative or administrator;
machine translation, not official
**七の二** 適格請求書発行事業者 第五十七条の二第一項の規定による登録を受けた事業者をいう。
art-2/par-1/item-7-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-7-2
qualified invoice issuer: a business operator that has received registration under Article 57-2, paragraph (1);
machine translation, not official
**八** 資産の譲渡等 事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）をいう。
art-2/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-8
transfer, etc. of assets: the transfer and lending of assets and the provision of services conducted for consideration as a business (including the transfer of assets in lieu of performance of an obligation and other acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration);
machine translation, not official
**八の二** 特定資産の譲渡等 事業者向け電気通信利用役務の提供及び特定役務の提供をいう。
art-2/par-1/item-8-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-8-2
specified transfer, etc. of assets: provision of telecommunications services for businesses and provision of specified services;
machine translation, not official
**八の三** 電気通信利用役務の提供 資産の譲渡等のうち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る取引を含む。）その他の電気通信回線を介して行われる役務の提供（電話、電信その他の通信設備を用いて他人の通信を媒介する役務の提供を除く。）であつて、他の資産の譲渡等の結果の通知その他の他の資産の譲渡等に付随して行われる役務の提供以外のものをいう。
art-2/par-1/item-8-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-8-3
supply of telecommunications services: among transfers, etc. of assets, the provision of copyrighted works conducted via a telecommunications line (meaning works prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Copyright Act (Act No. 48 of 1970); including transactions pertaining to permission to use those works) and any other provision of services conducted via a telecommunications line (excluding the provision of services that mediate the communications of others by means of telephone, telegraph or other communications facilities), other than the provision of services conducted incidentally to another transfer, etc. of assets, such as notification of the result of another transfer, etc. of assets;
machine translation, not official
**八の四** 事業者向け電気通信利用役務の提供 国外事業者が行う電気通信利用役務の提供のうち、当該電気通信利用役務の提供に係る役務の性質又は当該役務の提供に係る取引条件等から当該役務の提供を受ける者が通常事業者に限られるものをいう。
art-2/par-1/item-8-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-8-4
provision of telecommunications services for businesses: among the supply of telecommunications services conducted by a foreign business operator, that for which the persons receiving the provision of services are ordinarily limited to business operators, judging from the nature of the services pertaining to that supply of telecommunications services or the terms and conditions of the transaction pertaining to that provision of services;
machine translation, not official
**八の五** 特定役務の提供 資産の譲渡等のうち、国外事業者が行う演劇その他の政令で定める役務の提供（電気通信利用役務の提供に該当するものを除く。）をいう。
art-2/par-1/item-8-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-8-5
provision of specified services: among transfers, etc. of assets, the provision of services specified by Cabinet Order, such as theatrical services, that is conducted by a foreign business operator (excluding that which falls under the supply of telecommunications services);
machine translation, not official
**九** 課税資産の譲渡等 資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のものをいう。
art-2/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-9
taxable transfer, etc. of assets: transfers, etc. of assets other than those on which consumption tax is not to be imposed under Article 6, paragraph (1);
machine translation, not official
**九の二** 軽減対象課税資産の譲渡等 課税資産の譲渡等のうち、別表第一に掲げるものをいう。
art-2/par-1/item-9-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-9-2
taxable transfer, etc. of assets subject to the reduced rate: among taxable transfers, etc. of assets, those set forth in Appended Table 1;
machine translation, not official
**十** 外国貨物 関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）をいう。
art-2/par-1/item-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-10
foreign goods: foreign goods prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Customs Act (including goods deemed to have been permitted for export under Article 73-2 (Goods Deemed to Have Been Permitted for Export) of that Act);
machine translation, not official
**十一** 課税貨物 保税地域から引き取られる外国貨物（関税法第三条（課税物件）に規定する信書を除く。第四条において同じ。）のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のものをいう。
art-2/par-1/item-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-11
taxable goods: among foreign goods taken out of a bonded area (excluding correspondence prescribed in Article 3 (Objects of Taxation) of the Customs Act; the same applies in Article 4), those other than goods on which consumption tax is not to be imposed under Article 6, paragraph (2);
machine translation, not official
**十一の二** 軽減対象課税貨物 課税貨物のうち、別表第一の二に掲げるものをいう。
art-2/par-1/item-11-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-11-2
taxable goods subject to the reduced rate: among taxable goods, those set forth in Appended Table 1-2;
machine translation, not official
**十二** 課税仕入れ 事業者が、事業として他の者から資産を譲り受け、若しくは借り受け、又は役務の提供（所得税法第二十八条第一項（給与所得）に規定する給与等を対価とする役務の提供を除く。）を受けること（当該他の者が事業として当該資産を譲り渡し、若しくは貸し付け、又は当該役務の提供をしたとした場合に課税資産の譲渡等に該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるもの以外のものに限る。）をいう。
art-2/par-1/item-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-12
taxable purchase: for a business operator, to acquire or borrow assets from another person, or to receive the provision of services from another person (excluding the provision of services for which salary, etc. prescribed in Article 28, paragraph (1) (Salary Income) of the Income Tax Act is the consideration), as a business (limited to those that would fall under a taxable transfer, etc. of assets if that other person were to transfer or lend those assets, or provide those services, as a business, other than those that fall under a transfer, etc. of assets set forth in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under Article 8, paragraph (1) or any other provision of an Act or treaty);
machine translation, not official
**十三** 事業年度 法人税法第十三条及び第十四条（事業年度）に規定する事業年度（国、地方公共団体その他これらの条の規定の適用を受けない法人については、政令で定める一定の期間）をいう。
art-2/par-1/item-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-13
business year: a business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act (for the national government, local governments and other corporations to which the provisions of those Articles do not apply, a fixed period specified by Cabinet Order);
machine translation, not official
**十四** 基準期間 個人事業者についてはその年の前々年をいい、法人についてはその事業年度の前々事業年度（当該前々事業年度が一年未満である法人については、その事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した各事業年度を合わせた期間）をいう。
art-2/par-1/item-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-14
base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).
machine translation, not official
**十五** 棚卸資産 商品、製品、半製品、仕掛品、原材料その他の資産で政令で定めるものをいう。
art-2/par-1/item-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-15
inventory: goods, products, semi-finished products, work in process, raw materials and other assets specified by Cabinet Order;
machine translation, not official
**十六** 調整対象固定資産 建物、構築物、機械及び装置、船舶、航空機、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産でその価額が少額でないものとして政令で定めるものをいう。
art-2/par-1/item-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-16
adjustment-target fixed asset: buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets specified by Cabinet Order as those whose value is not small;
machine translation, not official
**十七** 確定申告書等 第四十五条第一項の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書を含む。）及び第四十六条第一項の規定による申告書をいう。
art-2/par-1/item-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-17
final return, etc.: a return under Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes (Act No. 66 of 1962) that pertains to that return) and a return under Article 46, paragraph (1);
machine translation, not official
**十八** 特例申告書 第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）をいう。
art-2/par-1/item-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-18
special return: a return under Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article, and including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes that pertains to that return);
machine translation, not official
**十九** 附帯税 国税通則法第二条第四号（定義）に規定する附帯税をいう。
art-2/par-1/item-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-19
accessory tax: an accessory tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes;
machine translation, not official
**二十** 中間納付額 第四十八条の規定により納付すべき消費税の額（その額につき国税通則法第十九条第三項（修正申告）に規定する修正申告書の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正があつた場合には、その申告又は更正後の消費税の額）をいう。
art-2/par-1/item-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-1/item-20
interim payment: the amount of consumption tax to be paid pursuant to Article 48 (where, with respect to that amount, an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes has been submitted, or a reassessment has been made under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, the amount of consumption tax after that return or reassessment).
machine translation, not official
**第二項** この法律において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
art-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-2
In this Act, "lending of assets" includes the creation of rights pertaining to assets and all other acts of causing another person to use assets (excluding those acts that fall under the supply of telecommunications services).
machine translation, not official
**第三項** この法律において「資産の借受け」には、資産に係る権利の設定その他他の者の資産を使用する一切の行為（当該行為のうち、他の者から受ける電気通信利用役務の提供に該当するものを除く。）を含むものとする。
art-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-3
In this Act, "borrowing of assets" includes the creation of rights pertaining to assets and all other acts of using the assets of another person (excluding those acts that fall under the supply of telecommunications services received from another person).
machine translation, not official
**第四項** この法律において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
art-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-2/par-4
In this Act, "inheritance" includes a universal bequest, "heir" includes a universal legatee, and "decedent" includes a person who has made a universal bequest.
machine translation, not official
### 第三条（人格のない社団等に対するこの法律の適用） — Application of This Act to Associations or Foundations Without Legal Personality
caption: machine translation, not official
art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-3
**第一項** 人格のない社団等は、法人とみなして、この法律（第十二条の二及び第四十六条の二並びに別表第三を除く。）の規定を適用する。
art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-3/par-1
An association or foundation without legal personality is deemed to be a corporation, and the provisions of this Act (excluding Articles 12-2 and 46-2 and Appended Table 3) apply to it.
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### 第四条（課税の対象） — Subject of Taxation
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art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4
**第一項** 国内において事業者が行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。第三項において同じ。）及び特定仕入れ（事業として他の者から受けた特定資産の譲渡等をいう。以下この章において同じ。）には、この法律により、消費税を課する。
art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-1
Consumption tax is imposed under this Act on transfers, etc. of assets conducted by business operators in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (3)) and on specified purchases (meaning specified transfers, etc. of assets received from another person as a business; the same applies hereafter in this Chapter).
machine translation, not official
**第二項** 保税地域から引き取られる外国貨物には、この法律により、消費税を課する。
art-4/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-2
Consumption tax is imposed under this Act on foreign goods taken out of a bonded area.
machine translation, not official
**第三項** 資産の譲渡等が国内において行われたかどうかの判定は、次の各号に掲げる場合の区分に応じ当該各号に定める場所が国内にあるかどうかにより行うものとする。ただし、第三号に掲げる場合において、同号に定める場所がないときは、当該資産の譲渡等は国内以外の地域で行われたものとする。
art-4/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-3
Whether a transfer, etc. of assets was conducted in Japan is to be determined by whether the place specified in the relevant one of the following items, according to the category of cases set forth in those items, is in Japan; provided, however, that in the case set forth in item (iii), if there is no place specified in that item, that transfer, etc. of assets is to be regarded as having been conducted outside Japan.
machine translation, not official
**一** 資産の譲渡又は貸付けである場合 当該譲渡又は貸付けが行われる時において当該資産が所在していた場所（当該資産が船舶、航空機、鉱業権、特許権、著作権、国債証券、株券その他の資産でその所在していた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
art-4/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-3/item-1
in the case of the transfer or lending of assets: the place where the assets were located at the time of that transfer or lending (where the assets are ships, aircraft, mining rights, patent rights, copyrights, government bond certificates, share certificates or other assets specified by Cabinet Order as those whose location is unclear, the place specified by Cabinet Order);
machine translation, not official
**二** 役務の提供である場合（次号に掲げる場合を除く。） 当該役務の提供が行われた場所（当該役務の提供が国際運輸、国際通信その他の役務の提供で当該役務の提供が行われた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
art-4/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-3/item-2
in the case of the provision of services (excluding the case set forth in the following item): the place where the services were provided (where the services are international transport, international communications or other provision of services specified by Cabinet Order as those for which the place where the services were provided is unclear, the place specified by Cabinet Order);
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**三** 電気通信利用役務の提供である場合 当該電気通信利用役務の提供を受ける者の住所若しくは居所（現在まで引き続いて一年以上居住する場所をいう。）又は本店若しくは主たる事務所の所在地
art-4/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-3/item-3
in the case of the supply of telecommunications services: the address or residence (meaning the place where the person has continuously resided for one year or more up to the present) of the person receiving that supply of telecommunications services, or the location of that person's head office or principal office.
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**第四項** 特定仕入れが国内において行われたかどうかの判定は、当該特定仕入れを行つた事業者が、当該特定仕入れとして他の者から受けた役務の提供につき、前項第二号又は第三号に定める場所が国内にあるかどうかにより行うものとする。ただし、国外事業者が恒久的施設（所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設をいう。）で行う特定仕入れ（他の者から受けた事業者向け電気通信利用役務の提供に該当するものに限る。以下この項において同じ。）のうち、国内において行う資産の譲渡等に要するものは、国内で行われたものとし、事業者（国外事業者を除く。）が国外事業所等（所得税法第九十五条第四項第一号（外国税額控除）又は法人税法第六十九条第四項第一号（外国税額の控除）に規定する国外事業所等をいう。）で行う特定仕入れのうち、国内以外の地域において行う資産の譲渡等にのみ要するものは、国内以外の地域で行われたものとする。
art-4/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-4
Whether a specified purchase was conducted in Japan is to be determined by whether the place specified in item (ii) or (iii) of the preceding paragraph, with respect to the provision of services received from another person as that specified purchase, is in Japan, from the standpoint of the business operator that made that specified purchase; provided, however, that, of the specified purchases that a foreign business operator makes at a permanent establishment (meaning a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) (limited to those that fall under the provision of telecommunications services for businesses received from another person; the same applies in this paragraph), those required for transfers, etc. of assets conducted in Japan are deemed to have been conducted in Japan, and, of the specified purchases that a business operator (excluding a foreign business operator) makes at a foreign office or similar establishment (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Income Tax Act or Article 69, paragraph (4), item (i) (Foreign Tax Credit) of the Corporation Tax Act), those required only for transfers, etc. of assets conducted outside Japan are deemed to have been conducted outside Japan.
machine translation, not official
**第五項** 次に掲げる行為は、事業として対価を得て行われた資産の譲渡とみなす。
art-4/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-5
The following acts are deemed to be transfers of assets conducted for consideration as a business:
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**一** 個人事業者が棚卸資産又は棚卸資産以外の資産で事業の用に供していたものを家事のために消費し、又は使用した場合における当該消費又は使用
art-4/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-5/item-1
the consumption or use, in the case where an individual business operator has consumed or used for household purposes inventory or assets other than inventory that had been used for business;
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**二** 法人が資産をその役員（法人税法第二条第十五号に規定する役員をいう。）に対して贈与した場合における当該贈与
art-4/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-5/item-2
the gift, in the case where a corporation has given assets to its officer (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act).
machine translation, not official
**第六項** 保税地域において外国貨物が消費され、又は使用された場合には、その消費又は使用をした者がその消費又は使用の時に当該外国貨物をその保税地域から引き取るものとみなす。ただし、当該外国貨物が課税貨物の原料又は材料として消費され、又は使用された場合その他政令で定める場合は、この限りでない。
art-4/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-6
Where foreign goods have been consumed or used in a bonded area, the person who consumed or used them is deemed to take those foreign goods out of that bonded area at the time of that consumption or use; provided, however, that this does not apply where those foreign goods have been consumed or used as raw materials or materials for taxable goods, or in any other case specified by Cabinet Order.
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、課税の対象の細目に関し必要な事項は、政令で定める。
art-4/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-4/par-7
In addition to what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the details of the subject of taxation are specified by Cabinet Order.
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### 第五条（納税義務者） — Taxpayers
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art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-5
**第一項** 事業者は、国内において行つた課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。第三十条第二項及び第三十二条を除き、以下同じ。）及び特定課税仕入れ（課税仕入れのうち特定仕入れに該当するものをいう。以下同じ。）につき、この法律により、消費税を納める義務がある。
art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-5/par-1
A business operator has an obligation to pay consumption tax under this Act with respect to taxable transfers, etc. of assets conducted in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies hereafter, except in Article 30, paragraph (2) and Article 32) and specified taxable purchases (meaning, of taxable purchases, those that fall under specified purchases; the same applies hereafter).
machine translation, not official
**第二項** 外国貨物を保税地域から引き取る者は、課税貨物につき、この法律により、消費税を納める義務がある。
art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-5/par-2
A person who takes foreign goods out of a bonded area has an obligation to pay consumption tax under this Act with respect to the taxable goods.
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### 第六条（非課税） — Non-taxation
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art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-6
**第一項** 国内において行われる資産の譲渡等のうち、別表第二に掲げるものには、消費税を課さない。
art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-6/par-1
Consumption tax is not imposed on those transfers, etc. of assets conducted in Japan that are set forth in Appended Table 2.
machine translation, not official
**第二項** 保税地域から引き取られる外国貨物のうち、別表第二の二に掲げるものには、消費税を課さない。
art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-6/par-2
Consumption tax is not imposed on those foreign goods taken out of a bonded area that are set forth in Appended Table 2-2.
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### 第七条（輸出免税等） — Tax Exemption for Exports, etc.
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art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7
**第一項** 事業者（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。）が国内において行う課税資産の譲渡等のうち、次に掲げるものに該当するものについては、消費税を免除する。
art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1
Consumption tax is exempted for those, among taxable transfers, etc. of assets conducted in Japan by a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)), that fall under any of the following:
machine translation, not official
**一** 本邦からの輸出として行われる資産の譲渡又は貸付け
art-7/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1/item-1
the transfer or lending of assets conducted as an export from Japan;
machine translation, not official
**二** 外国貨物の譲渡又は貸付け（前号に掲げる資産の譲渡又は貸付けに該当するもの及び輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号（公売又は売却等の場合における内国消費税の徴収）に掲げる場合に該当することとなつた外国貨物の譲渡を除く。）
art-7/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1/item-2
the transfer or lending of foreign goods (excluding the transfer or lending of assets that falls under the preceding item, and the transfer of foreign goods that has come to fall under the cases listed in Article 8, paragraph (1), item (iii) (Collection of National Consumption Tax in the Case of Public Sale or Sale, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955));
machine translation, not official
**三** 国内及び国内以外の地域にわたつて行われる旅客若しくは貨物の輸送又は通信
art-7/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1/item-3
the transport of passengers or cargo, or communications, conducted across Japan and areas outside Japan;
machine translation, not official
**四** 専ら前号に規定する輸送の用に供される船舶又は航空機の譲渡若しくは貸付け又は修理で政令で定めるもの
art-7/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1/item-4
the transfer, lending or repair, as specified by Cabinet Order, of ships or aircraft used exclusively for the transport prescribed in the preceding item;
machine translation, not official
**五** 前各号に掲げる資産の譲渡等に類するものとして政令で定めるもの
art-7/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-1/item-5
that which is specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in the preceding items.
machine translation, not official
**第二項** 前項の規定は、その課税資産の譲渡等が同項各号に掲げる資産の譲渡等に該当するものであることにつき、財務省令で定めるところにより証明がされたものでない場合には、適用しない。
art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-7/par-2
The provisions of the preceding paragraph do not apply unless it has been proved, as provided by Ministry of Finance Order, that the taxable transfer, etc. of assets falls under a transfer, etc. of assets set forth in the items of that paragraph.
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### 第八条（輸出物品販売場における輸出物品の譲渡に係る免税） — Tax Exemption for the Transfer of Export Goods at Tax-Free Shops
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art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8
**第一項** 輸出物品販売場を経営する事業者が、免税購入対象者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外交若しくは公用の在留資格又は同法別表第一の三の表の短期滞在の在留資格をもつて在留する者その他政令で定める者をいう。以下この条において同じ。）に対し、輸出するため政令で定める方法により購入される物品（消費税に関する不正の目的をもつて購入されるおそれが高い物品として財務省令で定めるもの及び当該購入される物品の譲渡が第六条第一項の規定により消費税を課さないこととされる場合における当該物品を除く。以下この条において「免税対象物品」という。）の譲渡を行つた場合（その免税購入対象者に対して同一の輸出物品販売場において同一の日に譲渡する免税対象物品に係る第二十八条第一項に規定する対価の額の合計額が政令で定める金額以上となる場合に限る。）であつて、当該免税購入対象者が、政令で定めるところにより当該免税対象物品を輸出することにつき税関長の確認を受けたとき（その購入した日から九十日以内に確認を受けた場合に限る。）は、当該免税対象物品の譲渡については、消費税を免除する。
art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-1
In the case where a business operator that operates a tax-free shop has made, to a person eligible for tax-free purchase (meaning a non-resident prescribed in Article 6, paragraph (1), item (vi) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) who stays in Japan with the landing permission prescribed in Articles 14 through 18 (Permission for Landing) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), who stays in Japan with the status of residence of "Diplomat" or "Official" in Appended Table I (1) of that Act or the status of residence of "Temporary Visitor" in Appended Table I (3) of that Act, or any other person specified by Cabinet Order; the same applies hereafter in this Article), a transfer of goods that are purchased by the method specified by Cabinet Order for the purpose of export (excluding goods specified by Ministry of Finance Order as goods highly likely to be purchased for an unlawful purpose concerning consumption tax, and those purchased goods in the case where the transfer of the purchased goods is one on which consumption tax is not to be imposed under Article 6, paragraph (1); hereinafter in this Article referred to as "tax-exempt goods") (limited to the case where the total amount of consideration prescribed in Article 28, paragraph (1) pertaining to the tax-exempt goods transferred to that person eligible for tax-free purchase at the same tax-free shop on the same day is equal to or more than the amount specified by Cabinet Order), and that person eligible for tax-free purchase has obtained, as provided by Cabinet Order, the confirmation of the director-general of a customs house as to the export of those tax-exempt goods (limited to where the confirmation is obtained within 90 days from the day of purchase), consumption tax is exempted for the transfer of those tax-exempt goods.
machine translation, not official
**第二項** 前項の譲渡をした輸出物品販売場を経営する事業者は、当該譲渡に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。次項において同じ。）として政令で定めるもの（以下この条において「購入記録情報」という。）を、政令で定めるところにより、遅滞なく、国税庁長官に提供しなければならない。この場合において、購入記録情報の提供を受けた国税庁長官は、政令で定めるところにより、遅滞なく、当該購入記録情報を税関長に提供するものとする。
art-8/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-2
A business operator that operates the tax-free shop that made the transfer referred to in the preceding paragraph must, as provided by Cabinet Order, provide to the Commissioner of the National Tax Agency without delay the electronic or magnetic record pertaining to that transfer (meaning an electronic or magnetic record prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph) that is specified by Cabinet Order (hereinafter in this Article referred to as "purchase record information"). In this case, the Commissioner of the National Tax Agency who has been provided with the purchase record information is to, as provided by Cabinet Order, provide that purchase record information to the director-general of a customs house without delay.
machine translation, not official
**第三項** 税関長は、前項の規定により提供された購入記録情報に基づき第一項の確認をした場合には、政令で定めるところにより、当該購入記録情報ごとに、遅滞なく、その確認をした旨を記録した電磁的記録（以下この項及び次項において「税関確認情報」という。）を国税庁長官に提供するものとする。この場合において、税関確認情報の提供を受けた国税庁長官は、政令で定めるところにより、遅滞なく、当該税関確認情報をこれに係る購入記録情報を提供した輸出物品販売場を経営する事業者に提供するものとする。
art-8/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-3
Where the director-general of a customs house has made the confirmation referred to in paragraph (1) based on the purchase record information provided under the provisions of the preceding paragraph, the director-general is to, as provided by Cabinet Order, provide to the Commissioner of the National Tax Agency, for each piece of that purchase record information and without delay, an electronic or magnetic record recording a statement to the effect that the director-general has made that confirmation (hereinafter referred to in this paragraph and the following paragraph as "customs confirmation information"). In this case, the Commissioner of the National Tax Agency who has received the provision of customs confirmation information is to, as provided by Cabinet Order, provide that customs confirmation information without delay to the business operator that operates the tax-free shop that provided the purchase record information pertaining to that customs confirmation information.
machine translation, not official
**第四項** 第一項の規定は、同項の譲渡をした輸出物品販売場を経営する事業者が、当該譲渡に係る第二項前段の規定により提供した購入記録情報及び前項後段の規定により提供された税関確認情報を、政令で定めるところにより保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該購入記録情報及び当該税関確認情報を保存することができなかつたことを当該事業者において証明した場合は、この限りでない。
art-8/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-4
The provisions of paragraph (1) do not apply where the business operator that operates the tax-free shop that made the transfer referred to in that paragraph does not retain, as provided by Cabinet Order, the purchase record information that it provided under the provisions of the first sentence of paragraph (2) with regard to that transfer and the customs confirmation information provided under the provisions of the second sentence of the preceding paragraph; provided, however, that this does not apply where that business operator has proved that it was unable to retain that purchase record information and that customs confirmation information due to a disaster or other unavoidable circumstances.
machine translation, not official
**第五項** 第一項の税関長の確認を受けた免税購入対象者（輸出物品販売場において同項に規定する政令で定める方法により購入した後に免税購入対象者に該当しないこととなつた者を含む。次項において同じ。）は、当該確認を受けた免税対象物品を、遅滞なく、輸出しなければならない。
art-8/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-5
A person eligible for tax-free purchase who has obtained the confirmation of the director-general of the customs house referred to in paragraph (1) (including a person who has ceased to fall under the category of a person eligible for tax-free purchase after making a purchase at a tax-free shop by the method specified by Cabinet Order prescribed in that paragraph; the same applies in the following paragraph) must, without delay, export the tax-exempt goods for which that confirmation has been obtained.
machine translation, not official
**第六項** 第一項の税関長の確認を受けた免税対象物品が輸出されないこととなつたときは、税関長は、当該確認を受けた免税購入対象者から当該免税対象物品の譲渡についての同項の規定による免除に係る消費税額に相当する消費税を直ちに徴収する。
art-8/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-6
Where tax-exempt goods for which the confirmation of the director-general of the customs house referred to in paragraph (1) has been obtained are no longer to be exported, the director-general of the customs house is to immediately collect, from the person eligible for tax-free purchase who obtained that confirmation, consumption tax equivalent to the amount of consumption tax exempted under the provisions of that paragraph for the transfer of those tax-exempt goods.
machine translation, not official
**第七項** 第一項から第五項までに規定する輸出物品販売場とは、次に掲げる要件の全てを満たす事業者（次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。）の経営する販売場（第九項に規定する臨時販売場を除く。）であつて、免税購入対象者に対し免税対象物品で第一項に規定する政令で定める方法により購入されるものの譲渡をすることができるものとして、政令で定めるところにより、当該事業者の納税地を所轄する税務署長の許可を受けた販売場をいう。
art-8/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-7
A tax-free shop prescribed in paragraphs (1) through (5) is a sales outlet operated by a business operator that satisfies all of the following requirements (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of paragraph (1) of the following Article) (excluding a temporary sales outlet prescribed in paragraph (9)), for which permission has been obtained, as provided by Cabinet Order, from the district director having jurisdiction over the business operator's place for tax payment as a sales outlet capable of transferring to persons eligible for tax-free purchase tax-exempt goods that are purchased by the method specified by Cabinet Order prescribed in paragraph (1):
machine translation, not official
**一** 現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
art-8/par-7/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-7/item-1
the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
machine translation, not official
**二** 次項（第三号に係る部分を除く。）の規定により輸出物品販売場の許可を取り消され、その取消しの日から三年を経過しない者でないことその他輸出物品販売場を経営する事業者として特に不適当と認められる事情がないこと。
art-8/par-7/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-7/item-2
the business operator is not a person whose permission for a tax-free shop has been revoked pursuant to the following paragraph (excluding the part pertaining to item (iii)) and for whom three years have not elapsed from the day of the revocation, and there are no other circumstances by which the business operator is found to be particularly unsuitable as a business operator that operates a tax-free shop.
machine translation, not official
**第八項** 税務署長は、前項に規定する輸出物品販売場を経営する事業者が次の各号に掲げる場合のいずれかに該当するときは、当該輸出物品販売場に係る同項の許可を取り消すことができる。
art-8/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-8
The district director may revoke the permission under the preceding paragraph for a tax-free shop if the business operator that operates the tax-free shop prescribed in that paragraph falls under any of the cases set forth in the following items.
machine translation, not official
**一** 消費税に関する法令の規定に違反した場合
art-8/par-8/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-8/item-1
where the provisions of laws and regulations concerning consumption tax have been violated;
machine translation, not official
**二** 当該輸出物品販売場において免税対象物品を譲渡する際の手続その他の状況が特に不適当と認められる場合
art-8/par-8/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-8/item-2
where the procedures and other conditions for transferring tax-exempt goods at that tax-free shop are found to be particularly inappropriate;
machine translation, not official
**三** 第二項前段の規定により提供された購入記録情報に不備又は不実の記録があることその他の事情により第一項の税関長の確認に支障があると認められる場合
art-8/par-8/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-8/item-3
where it is found that there is an impediment to the confirmation of the director-general of the customs house referred to in paragraph (1) due to deficiencies in or false records in the purchase record information provided under the provisions of the first sentence of paragraph (2), or other circumstances.
machine translation, not official
**第九項** 臨時販売場（免税購入対象者に対し、免税対象物品を譲渡するために七月以内の期間を定めて設置する販売場をいう。）を設置しようとする事業者（第七項に規定する輸出物品販売場を経営する事業者に限る。）で次項の承認を受けた者が、当該臨時販売場を設置する日の前日までに、当該臨時販売場を設置しようとする期間その他財務省令で定める事項を記載した届出書に財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出したときは、当該期間に限り、当該臨時販売場を第七項に規定する輸出物品販売場とみなして、第一項から第五項までの規定を適用する。
art-8/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-9
Where a business operator that intends to establish a temporary sales outlet (meaning a sales outlet established for a period fixed at seven months or less for the purpose of transferring tax-exempt goods to persons eligible for tax-free purchase) (limited to a business operator that operates a tax-free shop prescribed in paragraph (7)) and that has obtained the approval under the following paragraph submits, by the day before the day of establishing that temporary sales outlet, to the district director having jurisdiction over its place for tax payment a written notification stating the period during which it intends to establish that temporary sales outlet and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, the provisions of paragraphs (1) through (5) apply, only for that period, deeming that temporary sales outlet to be a tax-free shop prescribed in paragraph (7).
machine translation, not official
**第十項** 前項の規定の適用を受けようとする事業者は、政令で定めるところにより、あらかじめ、その納税地を所轄する税務署長の承認を受けなければならない。
art-8/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-10
A business operator that seeks to be subject to the application of the preceding paragraph must obtain, in advance, the approval of the district director having jurisdiction over its place for tax payment, as provided by Cabinet Order.
machine translation, not official
**第十一項** 税関長は、政令で定めるところにより、第六項の規定による徴収に係る権限及びその徴収する消費税に関する法令の規定に基づく権限の一部を税関の支署その他の税関官署の長に委任することができる。
art-8/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-11
The director-general of a customs house may, as provided by Cabinet Order, delegate part of the authority pertaining to collection under the provisions of paragraph (6), and of the authority based on the provisions of laws and regulations concerning the consumption tax that is to be collected, to the head of a branch office of the customs house or other customs house office.
machine translation, not official
**第十二項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
art-8/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-8/par-12
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Article are specified by Cabinet Order.
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### 第九条（小規模事業者に係る納税義務の免除） — Exemption from Tax Liability for Small-Scale Business Operators
caption: machine translation, not official
art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9
**第一項** 事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-1
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5, paragraph (1), the obligation to pay consumption tax is exempted for the taxable transfers, etc. of assets and specified taxable purchases conducted in Japan during that taxable period; provided, however, that this does not apply where otherwise provided for in this Act.
machine translation, not official
**第二項** 前項に規定する基準期間における課税売上高とは、次の各号に掲げる事業者の区分に応じ当該各号に定める金額をいう。
art-9/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-2
The taxable sales in the base period prescribed in the preceding paragraph means the amount specified in the following items for the category of business operators set forth in those items:
machine translation, not official
**一** 個人事業者及び基準期間が一年である法人 基準期間中に国内において行つた課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。以下この項、次条第二項、第十一条第四項及び第十二条の三第一項において同じ。）の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額（以下この項及び第十一条第四項において「売上げに係る税抜対価の返還等の金額の合計額」という。）を控除した残額
art-9/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-2/item-1
an individual business operator and a corporation whose base period is one year: the balance remaining after deducting from the total amount of consideration for taxable transfers, etc. of assets conducted in Japan during the base period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereafter in this paragraph, paragraph (2) of the following Article, Article 11, paragraph (4) and Article 12-3, paragraph (1)) the total of the amounts obtained by deducting the amount set forth in (b) from the amount set forth in (a) (hereinafter referred to in this paragraph and Article 11, paragraph (4) as the "total tax-exclusive refunds, etc. of consideration for sales");
machine translation, not official
**イ** 基準期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額
art-9/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-2/item-1/sub-1
the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the base period;
machine translation, not official
**ロ** 基準期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
art-9/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-2/item-1/sub-2
the amount calculated by multiplying the amount of consumption tax pertaining to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the base period by 100/78;
machine translation, not official
**二** 基準期間が一年でない法人 基準期間中に国内において行つた課税資産の譲渡等の対価の額の合計額から当該基準期間における売上げに係る税抜対価の返還等の金額の合計額を控除した残額を当該法人の当該基準期間に含まれる事業年度の月数の合計数で除し、これに十二を乗じて計算した金額
art-9/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-2/item-2
a corporation whose base period is not one year: the amount calculated by dividing the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales in that base period from the total amount of consideration for taxable transfers, etc. of assets conducted in Japan during the base period by the total number of months of the business years included in that base period of that corporation, and multiplying the result by 12.
machine translation, not official
**第三項** 前項第二号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-9/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-3
The number of months in item (ii) of the preceding paragraph is to be calculated according to the calendar, and if a fraction of less than one month arises, it is to be counted as one month.
machine translation, not official
**第四項** 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こととなる事業者が、その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。第十一条第四項及び第十二条第三項を除き、以下この章において同じ。）が千万円以下である課税期間につき、第一項本文の規定の適用を受けない旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、当該提出をした事業者が当該提出をした日の属する課税期間の翌課税期間（当該提出をした日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が千万円を超える課税期間を除く。）中に国内において行う課税資産の譲渡等及び特定課税仕入れについては、同項本文の規定は、適用しない。
art-9/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-4
Where a business operator that would be exempted from the obligation to pay consumption tax under the main clause of paragraph (1) submits to the district director having jurisdiction over its place for tax payment, for a taxable period in which its taxable sales in the base period (meaning the taxable sales in the base period prescribed in that paragraph; the same applies hereafter in this Chapter, except in Article 11, paragraph (4) and Article 12, paragraph (3)) are 10 million yen or less, a written notification stating that it will not be subject to the application of the main clause of paragraph (1), the main clause of that paragraph does not apply to taxable transfers, etc. of assets and specified taxable purchases conducted in Japan by the business operator that made that submission during each taxable period from the taxable period following the taxable period that includes the day of that submission (or, where the taxable period that includes the day of that submission is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, from that taxable period) onward (excluding a taxable period in which its taxable sales in the base period exceed 10 million yen).
machine translation, not official
**第五項** 前項の規定による届出書を提出した事業者は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-9/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-5
A business operator that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of that paragraph or when it has discontinued its business, submit to the district director having jurisdiction over its place for tax payment a written notification to that effect.
machine translation, not official
**第六項** 前項の場合において、第四項の規定による届出書を提出した事業者は、事業を廃止した場合を除き、同項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の初日以後でなければ、同項の規定の適用を受けることをやめようとする旨を記載した届出書を提出することができない。
art-9/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-6
In the case referred to in the preceding paragraph, a business operator that has submitted a written notification under the provisions of paragraph (4) may, except where it has discontinued its business, submit a written notification stating that it intends to cease to be subject to the application of that paragraph only on or after the first day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in that paragraph.
machine translation, not official
**第七項** 第五項の場合において、第四項の規定による届出書を提出した事業者は、同項に規定する翌課税期間の初日から同日以後二年を経過する日までの間に開始した各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に国内における調整対象固定資産の課税仕入れ又は調整対象固定資産に該当する課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。第九項、第十二条の二第四項及び第十二条の四において同じ。）の保税地域からの引取り（以下この項、第十二条の二第二項及び第十二条の三第三項において「調整対象固定資産の仕入れ等」という。）を行つた場合（第四項に規定する政令で定める課税期間において当該届出書の提出前に当該調整対象固定資産の仕入れ等を行つた場合を含む。）には、前項の規定にかかわらず、事業を廃止した場合を除き、当該調整対象固定資産の仕入れ等の日（当該調整対象固定資産の仕入れ等に係る第三十条第一項各号に掲げる場合の区分に応じ当該各号に定める日をいう。以下この項及び第十二条の二第二項において同じ。）の属する課税期間の初日から三年を経過する日の属する課税期間の初日以後でなければ、第四項の規定の適用を受けることをやめようとする旨を記載した届出書を提出することができない。この場合において、当該調整対象固定資産の仕入れ等の日の属する課税期間の初日から当該調整対象固定資産の仕入れ等の日までの間に同項の規定の適用を受けることをやめようとする旨を記載した届出書をその納税地を所轄する税務署長に提出しているときは、次項の規定の適用については、その届出書の提出は、なかつたものとみなす。
art-9/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-7
In the case referred to in paragraph (5), where a business operator that has submitted a written notification under the provisions of paragraph (4) has, during any taxable period beginning during the period from the first day of the following taxable period prescribed in that paragraph to the day on which two years have elapsed from that day (excluding a taxable period to which Article 37, paragraph (1) applies), made a taxable purchase of an adjustment-target fixed asset in Japan or taken out of a bonded area taxable goods that fall under adjustment-target fixed assets (excluding those for which consumption tax is exempted under the provisions of another Act or a treaty; the same applies in paragraph (9), Article 12-2, paragraph (4) and Article 12-4) (hereinafter in this paragraph, Article 12-2, paragraph (2) and Article 12-3, paragraph (3) referred to as a "purchase, etc. of an adjustment-target fixed asset") (including where it made that purchase, etc. of an adjustment-target fixed asset before the submission of that written notification in the taxable period specified by Cabinet Order prescribed in paragraph (4)), then, notwithstanding the provisions of the preceding paragraph, except where it has discontinued its business, it may submit a written notification stating that it intends to cease to be subject to the application of the provisions of paragraph (4) only on or after the first day of the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of that purchase, etc. of an adjustment-target fixed asset (meaning the day specified in each item of Article 30, paragraph (1) for the category of cases set forth in that item pertaining to that purchase, etc. of an adjustment-target fixed asset; the same applies hereafter in this paragraph and Article 12-2, paragraph (2)). In this case, if, during the period from the first day of the taxable period that includes the day of that purchase, etc. of an adjustment-target fixed asset to the day of that purchase, etc. of an adjustment-target fixed asset, it has submitted to the district director having jurisdiction over its place for tax payment a written notification stating that it intends to cease to be subject to the application of the provisions of paragraph (4), then, for the purpose of the application of the provisions of the following paragraph, the submission of that written notification is deemed not to have been made.
machine translation, not official
**第八項** 第五項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第四項の規定による届出は、その効力を失う。
art-9/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-8
When a written notification under the provisions of paragraph (5) has been submitted, the notification under the provisions of paragraph (4) ceases to be effective on or after the day following the last day of the taxable period that includes the day of that submission.
machine translation, not official
**第九項** やむを得ない事情があるため第四項又は第五項の規定による届出書を第四項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合における同項又は前項の規定の適用の特例及び第七項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合その他の場合における同項の規定の適用に関し必要な事項は、政令で定める。
art-9/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9/par-9
Special provisions on the application of paragraph (4) or the preceding paragraph in the case where, due to unavoidable circumstances, the written notification under the provisions of paragraph (4) or (5) could not be submitted by the day before the first day of the taxable period for which the business operator intends to become subject to, or to cease to be subject to, the application of the provisions of paragraph (4), and other matters necessary for the application of paragraph (7) in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph is the taking out of a bonded area of taxable goods pertaining to the submission of a special return, or in other cases, are specified by Cabinet Order.
machine translation, not official
### 第九条の二（前年又は前事業年度等における課税売上高による納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
caption: machine translation, not official
art-9-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2
**第一項** 個人事業者のその年又は法人のその事業年度の基準期間における課税売上高が千万円以下である場合において、当該個人事業者又は法人（前条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）のうち、当該個人事業者のその年又は法人のその事業年度に係る特定期間における課税売上高が千万円を超えるときは、当該個人事業者のその年又は法人のその事業年度における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
art-9-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-1
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if, among those individual business operators or corporations (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under paragraph (4) of the preceding Article), the taxable sales of the individual business operator in the specified period for that year, or of the corporation in the specified period for its business year, exceed 10 million yen, the main clause of paragraph (1) of that Article does not apply to taxable transfers, etc. of assets and specified taxable purchases in that year of that individual business operator or in that business year of that corporation.
machine translation, not official
**第二項** 前項に規定する特定期間における課税売上高とは、当該特定期間中に国内において行つた課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額をいう。
art-9-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-2
The taxable sales in the specified period prescribed in the preceding paragraph means the balance remaining after deducting, from the total amount of consideration for taxable transfers, etc. of assets conducted in Japan during that specified period, the total of the amounts obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i).
machine translation, not official
**一** 特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額
art-9-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-2/item-1
the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the specified period;
machine translation, not official
**二** 特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
art-9-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-2/item-2
the amount calculated by multiplying the amount of consumption tax pertaining to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the specified period by 100/78.
machine translation, not official
**第三項** 国外事業者以外の事業者が第一項の規定を適用する場合においては、前項の規定にかかわらず、当該事業者が第一項の特定期間中に支払つた所得税法第二百三十一条第一項（給与等、退職手当等又は公的年金等の支払明細書）に規定する支払明細書に記載すべき同項の給与等の金額に相当するものとして財務省令で定めるものの合計額をもつて、第一項の特定期間における課税売上高とすることができる。
art-9-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-3
Where a business operator other than a foreign business operator applies paragraph (1), notwithstanding the preceding paragraph, it may treat as the taxable sales in the specified period under paragraph (1) the total of the amounts specified by Ministry of Finance Order as corresponding to the amount of the salary or other wage under that paragraph that should be stated in the payment slip prescribed in Article 231, paragraph (1) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Income Tax Act, which the business operator paid during the specified period under paragraph (1).
machine translation, not official
**第四項** 前三項に規定する特定期間とは、次の各号に掲げる事業者の区分に応じ当該各号に定める期間をいう。
art-9-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-4
The specified period prescribed in the preceding three paragraphs means the period specified in the following items for the category of business operators set forth in those items:
machine translation, not official
**一** 個人事業者 その年の前年一月一日から六月三十日までの期間
art-9-2/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-4/item-1
an individual business operator: the period from January 1 to June 30 of the year before that year;
machine translation, not official
**二** その事業年度の前事業年度（七月以下であるものその他の政令で定めるもの（次号において「短期事業年度」という。）を除く。）がある法人 当該前事業年度開始の日以後六月の期間
art-9-2/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-4/item-2
a corporation that has a business year preceding its business year (excluding one of seven months or less and any other one specified by Cabinet Order (referred to as a "short business year" in the following item)): the six-month period from the day on which that preceding business year began;
machine translation, not official
**三** その事業年度の前事業年度が短期事業年度である法人 その事業年度の前々事業年度（その事業年度の基準期間に含まれるものその他の政令で定めるものを除く。）開始の日以後六月の期間（当該前々事業年度が六月以下の場合には、当該前々事業年度開始の日からその終了の日までの期間）
art-9-2/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-4/item-3
a corporation whose business year preceding its business year is a short business year: the six-month period from the day on which the second business year preceding its business year (excluding one included in the base period for its business year and any other one specified by Cabinet Order) began (where that second preceding business year is six months or less, the period from the day on which that second preceding business year began to the day on which it ended).
machine translation, not official
**第五項** 前項第二号又は第三号に規定する六月の期間の末日がその月の末日でない場合における当該期間の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-9-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-9-2/par-5
Special provisions on that period in the case where the last day of the six-month period prescribed in item (ii) or (iii) of the preceding paragraph is not the last day of the month, and other matters necessary for the application of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第十条（相続があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Inheritance
caption: machine translation, not official
art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-10
**第一項** その年において相続があつた場合において、その年の基準期間における課税売上高が千万円以下である相続人（第九条第四項の規定による届出書の提出により、又は前条第一項の規定により消費税を納める義務が免除されない相続人を除く。以下この項及び次項において同じ。）が、当該基準期間における課税売上高が千万円を超える被相続人の事業を承継したときは、当該相続人の当該相続のあつた日の翌日からその年十二月三十一日までの間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-10/par-1
In the case where an inheritance has occurred in a year, if an heir whose taxable sales in the base period for that year are 10 million yen or less (excluding an heir whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1); the same applies hereafter in this paragraph and the following paragraph) has succeeded to the business of a decedent whose taxable sales in that base period exceed 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases of that heir during the period from the day following the day of that inheritance to December 31 of that year.
machine translation, not official
**第二項** その年の前年又は前々年において相続により被相続人の事業を承継した相続人のその年の基準期間における課税売上高が千万円以下である場合において、当該相続人の当該基準期間における課税売上高と当該相続に係る被相続人の当該基準期間における課税売上高との合計額が千万円を超えるときは、当該相続人のその年における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-10/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-10/par-2
In the case where the taxable sales in the base period for the year of an heir who succeeded to the business of a decedent by inheritance in the year before, or two years before, that year are 10 million yen or less, if the total of the taxable sales of that heir in that base period and the taxable sales in that base period of the decedent pertaining to that inheritance exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases of that heir in that year.
machine translation, not official
**第三項** 相続により、二以上の事業場を有する被相続人の事業を二以上の相続人が当該二以上の事業場を事業場ごとに分割して承継した場合の被相続人の基準期間における課税売上高の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-10/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-10/par-3
Matters necessary for the calculation of the taxable sales in the base period of a decedent in the case where, by inheritance, the business of a decedent having two or more places of business has been succeeded to by two or more heirs who divided those two or more places of business among them place by place, and other matters necessary for the application of the preceding two paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第十一条（合併があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Merger
caption: machine translation, not official
art-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-11
**第一項** 合併（合併により法人を設立する場合を除く。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、いずれかの被合併法人に係る当該金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）の当該合併があつた日から当該合併があつた日の属する事業年度終了の日までの間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-11/par-1
In the case where a merger (excluding a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place (if there are two or more merged corporations, that amount pertaining to any one of the merged corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which that merger took place to the last day of the business year that includes the day on which that merger took place, in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第二項** 合併法人の当該事業年度の基準期間の初日の翌日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高と被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、各被合併法人に係る当該金額の合計額）との合計額が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-11/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-11/par-2
In the case where a merger took place during the period from the day following the first day of the base period for the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year and the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for that business year of that merging corporation (if there are two or more merged corporations, the total of that amount pertaining to each merged corporation) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第三項** 合併（合併により法人を設立する場合に限る。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額のいずれかが千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）の当該合併があつた日の属する事業年度における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
art-11/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-11/par-3
In the case where a merger (limited to a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if any of the amounts calculated as provided by Cabinet Order as the taxable sales of the merged corporations in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in the business year that includes the day on which that merger took place of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4)).
machine translation, not official
**第四項** 合併法人の当該事業年度開始の日の二年前の日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高（事業年度の基準期間中の国内における課税資産の譲渡等の対価の額の合計額から事業年度の基準期間における売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。以下この項において同じ。）と各被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額の合計額との合計額（当該合併法人の当該事業年度の基準期間における課税売上高がない場合その他政令で定める場合には、政令で定める金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その第九条第一項に規定する基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
art-11/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-11/par-4
In the case where a merger took place during the period from the day two years before the first day of the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales in the base period for the business year from the total amount of consideration for taxable transfers, etc. of assets in Japan during the base period for the business year; the same applies hereafter in this paragraph) and the total of the amounts calculated as provided by Cabinet Order as the taxable sales of each merged corporation in the period corresponding to the base period for that business year of that merging corporation (or, where that merging corporation has no taxable sales in the base period for that business year or in any other case specified by Cabinet Order, the amount specified by Cabinet Order) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period prescribed in Article 9, paragraph (1) are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
### 第十二条（分割等があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
caption: machine translation, not official
art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12
**第一項** 分割等があつた場合において、当該分割等を行つた法人（以下この項から第四項までにおいて「新設分割親法人」という。）の当該分割等により設立された、又は資産の譲渡を受けた法人（以下この項から第四項までにおいて「新設分割子法人」という。）の分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）の当該分割等があつた日から当該分割等があつた日の属する事業年度終了の日までの間における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-1
In the case where a corporate split, etc. has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of the corporation that carried out that corporate split, etc. (hereinafter in this paragraph through paragraph (4) referred to as a "split-off parent corporation") in the period corresponding to the base period for the business year that includes the day on which the corporate split, etc. took place of the corporation established through that corporate split, etc. or that received the transfer of assets through it (hereinafter in this paragraph through paragraph (4) referred to as a "split-off subsidiary corporation") (if there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which that corporate split, etc. took place to the last day of the business year that includes the day on which that corporate split, etc. took place, of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4)).
machine translation, not official
**第二項** 新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-2
In the case where a corporate split, etc. took place during the period from the day before the day one year before the first day of the business year of a split-off subsidiary corporation to the day before the first day of that business year, if the amount calculated as provided by Cabinet Order as the taxable sales of a split-off parent corporation in the period corresponding to the base period for that business year of that split-off subsidiary corporation (if there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第三項** 新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次項において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（新設分割子法人の発行済株式又は出資（その新設分割子法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資が新設分割親法人及び当該新設分割親法人と政令で定める特殊な関係にある者の所有に属する場合その他政令で定める場合であることをいう。次項において同じ。）に該当し、かつ、当該新設分割子法人の当該事業年度の基準期間における課税売上高として政令で定めるところにより計算した金額と当該新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額との合計額が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その第九条第一項に規定する基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
art-12/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-3
In the case where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following paragraph) took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off subsidiary corporation, and the split-off subsidiary corporation falls under the specified requirement (meaning a case where shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or capital contributions of the split-off subsidiary corporation (excluding treasury shares or capital contributions held by that split-off subsidiary corporation) belong to the split-off parent corporation and persons having a special relationship specified by Cabinet Order with that split-off parent corporation, or any other case specified by Cabinet Order; the same applies in the following paragraph) on the last day of the base period of that business year, and the total of the amount calculated as provided by Cabinet Order as the taxable sales of that split-off subsidiary corporation in the base period of that business year and the amount calculated as provided by Cabinet Order as the taxable sales of that split-off parent corporation in the period corresponding to the base period of that business year of that split-off subsidiary corporation exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period prescribed in Article 9, paragraph (1) are 10 million yen or less) of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第四項** 新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高と当該新設分割子法人の当該新設分割親法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額との合計額が千万円を超えるときは、当該新設分割親法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-4
In the case where a corporate split, etc. took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off parent corporation, and a split-off subsidiary corporation falls under the specified requirement on the last day of the base period of that business year, and the total of the taxable sales of that split-off parent corporation in the base period of that business year and the amount calculated as provided by Cabinet Order as the taxable sales of that split-off subsidiary corporation in the period corresponding to the base period of that business year of that split-off parent corporation exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that split-off parent corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第五項** 吸収分割があつた場合において、分割法人の分割承継法人の吸収分割があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万円を超えるときは、当該分割承継法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該吸収分割があつた日の属する事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）の当該吸収分割があつた日から当該吸収分割があつた日の属する事業年度終了の日までの間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-5
In the case where an absorption-type company split took place, if the amount calculated as provided by Cabinet Order as the taxable sales of the splitting corporation in the period corresponding to the base period of the business year of the successor corporation in a company split that includes the day on which the absorption-type company split took place (if there are two or more splitting corporations, that amount in relation to any one of the splitting corporations) exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which the absorption-type company split took place to the last day of the business year that includes that day, in the business year that includes the day on which that absorption-type company split took place (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that successor corporation in a company split (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第六項** 分割承継法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に吸収分割があつた場合において、分割法人の当該分割承継法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万円を超えるときは、当該分割承継法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-6
In the case where an absorption-type company split took place during the period from the day before the day that is one year before the first day of the relevant business year of a successor corporation in a company split to the day before the first day of that business year, if the amount calculated as provided by Cabinet Order as the taxable sales of the splitting corporation in the period corresponding to the base period of that business year of that successor corporation in a company split (if there are two or more splitting corporations, that amount in relation to any one of the splitting corporations) exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that successor corporation in a company split (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
machine translation, not official
**第七項** 第一項から第四項までに規定する分割等とは、次に掲げるものをいう。
art-12/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-7
The corporate split, etc. prescribed in paragraphs (1) through (4) means any of the following.
machine translation, not official
**一** 新設分割
art-12/par-7/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-7/item-1
incorporation-type company split;
machine translation, not official
**二** 法人が新たな法人を設立するためその有する金銭以外の資産の出資（その新たな法人の設立の時において当該資産の出資その他当該設立のための出資により発行済株式又は出資の全部をその法人が有することとなるものに限る。）をし、その出資により新たに設立する法人に事業の全部又は一部を引き継ぐ場合における当該新たな法人の設立
art-12/par-7/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-7/item-2
the establishment of a new corporation in the case where a corporation, in order to establish the new corporation, makes a contribution of assets it holds other than money (limited to a case where, at the time of the establishment of the new corporation, the corporation will hold all of the issued shares or capital contributions as a result of the contribution of those assets or other contribution for that establishment) and hands over all or part of its business to the corporation newly established through that contribution;
machine translation, not official
**三** 法人が新たな法人を設立するため金銭の出資をし、当該新たな法人と会社法（平成十七年法律第八十六号）第四百六十七条第一項第五号（事業譲渡等の承認等）に掲げる行為に係る契約を締結した場合における当該契約に基づく金銭以外の資産の譲渡のうち、当該新たな法人の設立の時において発行済株式の全部をその法人が有している場合であることその他政令で定める要件に該当するもの
art-12/par-7/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12/par-7/item-3
of the transfers of assets other than money under a contract in respect of an act set forth in Article 467, paragraph (1), item (v) (Approval of Transfers of Business) of the Companies Act (Act No. 86 of 2005), in the case where a corporation makes a monetary contribution in order to establish a new corporation and concludes that contract with the new corporation, those that satisfy the requirement that the corporation holds all of the issued shares at the time of the establishment of that new corporation or any other requirement specified by Cabinet Order.
machine translation, not official
### 第十二条の二（新設法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Newly Established Corporations
caption: machine translation, not official
art-12-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-2
**第一項** その事業年度の基準期間がない法人（社会福祉法（昭和二十六年法律第四十五号）第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。）のうち、当該事業年度開始の日における資本金の額又は出資の金額が千万円以上である法人（以下この項及び次項において「新設法人」という。）については、当該新設法人の基準期間がない事業年度に含まれる各課税期間（第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項若しくは前条第一項若しくは第二項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-2/par-1
Of corporations that have no base period for the business year (excluding a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act (Act No. 45 of 1951) and any other corporation established exclusively for the purpose of making transfers, etc. of assets listed in Appended Table 2, as specified by Cabinet Order), for a corporation whose amount of capital or contributions on the first day of that business year is 10 million yen or more (hereinafter in this paragraph and the following paragraph referred to as a "newly established corporation"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period included in the business year of that newly established corporation in which it has no base period (excluding a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), or paragraph (1) or (2) of the preceding Article).
machine translation, not official
**第二項** 前項の新設法人が、その基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合には、当該新設法人の当該調整対象固定資産の仕入れ等の日の属する課税期間から当該課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項、前条第一項から第三項まで若しくは前項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-2/par-2
In the case where a newly established corporation prescribed in the preceding paragraph makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business year in which it has no base period (excluding a taxable period to which the provisions of Article 37, paragraph (1) apply), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset by that newly established corporation through the taxable period that includes the day on which three years have elapsed from the first day of that taxable period (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), paragraphs (1) through (3) of the preceding Article, or the preceding paragraph).
machine translation, not official
**第三項** その事業年度の基準期間がある外国法人（法人税法第二条第四号（定義）に規定する外国法人をいう。次条第五項において同じ。）が、当該基準期間の末日の翌日以後に国内において課税資産の譲渡等に係る事業を開始した場合には、当該事業年度については、基準期間がないものとみなして、前二項の規定を適用する。
art-12-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-2/par-3
In the case where a foreign corporation that has a base period for the business year (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in paragraph (5) of the following Article) commences, on or after the day following the last day of that base period, a business relating to taxable transfers, etc. of assets in Japan, the provisions of the preceding two paragraphs apply to that business year, deeming that there is no base period.
machine translation, not official
**第四項** 第二項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合その他の場合における同項の規定の適用に関し必要な事項は、政令で定める。
art-12-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-2/par-4
Necessary matters concerning the application of the provisions of paragraph (2) in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph is the taking of taxable goods out of a bonded area in connection with the submission of a special return, and in other cases, are specified by Cabinet Order.
machine translation, not official
### 第十二条の三（特定新規設立法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
caption: machine translation, not official
art-12-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3
**第一項** その事業年度の基準期間がない法人（前条第一項に規定する新設法人及び社会福祉法第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。以下この条において「新規設立法人」という。）のうち、その基準期間がない事業年度開始の日（以下この項及び次項において「新設開始日」という。）において特定要件（他の者により新規設立法人の発行済株式又は出資（その新規設立法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資が直接又は間接に保有される場合その他の他の者により新規設立法人が支配される場合として政令で定める場合であることをいう。以下この条において同じ。）に該当し、かつ、新規設立法人が特定要件に該当する旨の判定の基礎となつた他の者及び当該他の者と政令で定める特殊な関係にある法人のうちいずれかの者について当該新規設立法人の当該新設開始日の属する事業年度の基準期間に相当する期間における課税売上高として政令で定めるところにより計算した金額（国又は地方公共団体が一般会計に係る業務として行う事業における課税資産の譲渡等の対価の額を除く。）が五億円を超える場合又は当該基準期間に相当する期間における総収入金額として政令で定めるところにより計算した金額（国若しくは地方公共団体が一般会計に係る業務として行う事業又は外国若しくは外国の地方公共団体が行う事業におけるものを除く。）が五十億円を超える場合における当該新規設立法人（以下この項及び第三項において「特定新規設立法人」という。）については、当該特定新規設立法人の基準期間がない事業年度に含まれる各課税期間（第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項、第十二条第一項若しくは第二項若しくは前条第二項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-1
Of corporations that have no base period for the business year (excluding a newly established corporation prescribed in paragraph (1) of the preceding Article, a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act, and any other corporation established exclusively for the purpose of making transfers, etc. of assets listed in Appended Table 2, as specified by Cabinet Order; hereinafter in this Article referred to as a "newly founded corporation"), for a newly founded corporation in the case where, on the first day of the business year in which it has no base period (hereinafter in this paragraph and the following paragraph referred to as the "new establishment start date"), it falls under the specified requirement (meaning a case where shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or capital contributions of the newly founded corporation (excluding treasury shares or capital contributions held by that newly founded corporation) are held directly or indirectly by another person, or any other case specified by Cabinet Order as one in which the newly founded corporation is controlled by another person; the same applies hereinafter in this Article), and, with respect to any one of the other person who formed the basis for the determination that the newly founded corporation falls under the specified requirement and the corporations having a special relationship specified by Cabinet Order with that other person, the amount calculated as provided by Cabinet Order as taxable sales in the period corresponding to the base period of the business year of that newly founded corporation that includes the new establishment start date (excluding the amount of consideration for taxable transfers, etc. of assets in a business conducted by the national government or a local government as business pertaining to its general account) exceeds 500 million yen or the amount calculated as provided by Cabinet Order as gross revenue in the period corresponding to that base period (excluding that in a business conducted by the national government or a local government as business pertaining to its general account, or in a business conducted by a foreign country or a local government of a foreign country) exceeds 5 billion yen (such a newly founded corporation is hereinafter in this paragraph and paragraph (3) referred to as a "specified newly founded corporation"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period included in the business year of that specified newly founded corporation in which it has no base period (excluding a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), Article 12, paragraph (1) or (2), or paragraph (2) of the preceding Article).
machine translation, not official
**第二項** 新規設立法人がその新設開始日において特定要件に該当し、かつ、前項に規定する他の者と同項に規定する政令で定める特殊な関係にある法人であつたもので、当該新規設立法人の設立の日前一年以内又は当該新設開始日前一年以内に解散したもののうち、その解散した日において当該特殊な関係にある法人に該当していたもの（当該新設開始日においてなお当該特殊な関係にある法人であるものを除く。以下この項において「解散法人」という。）がある場合には、当該解散法人は当該特殊な関係にある法人とみなして、当該新規設立法人につき、前項の規定を適用する。
art-12-3/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-2
In the case where a newly founded corporation falls under the specified requirement on its new establishment start date and, among corporations that were corporations having the special relationship specified by Cabinet Order prescribed in the preceding paragraph with the other person prescribed in that paragraph and that were dissolved within one year before the day of establishment of that newly founded corporation or within one year before that new establishment start date, there is one that fell under a corporation having that special relationship on the day of its dissolution (excluding one that is still a corporation having that special relationship on that new establishment start date; hereinafter in this paragraph referred to as a "dissolved corporation"), the provisions of the preceding paragraph apply to that newly founded corporation, deeming that dissolved corporation to be a corporation having that special relationship.
machine translation, not official
**第三項** 前条第二項及び第四項の規定は、特定新規設立法人がその基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合について準用する。この場合において、前条第二項中「前項の新設法人」とあるのは「次条第一項の特定新規設立法人」と、「当該新設法人」とあるのは「当該特定新規設立法人」と、「若しくは前項」とあるのは「、この項若しくは次条第一項」と読み替えるものとする。
art-12-3/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-3
The provisions of paragraphs (2) and (4) of the preceding Article apply mutatis mutandis to the case where a specified newly founded corporation makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business year in which it has no base period (excluding a taxable period to which the provisions of Article 37, paragraph (1) apply). In this case, the phrase "newly established corporation prescribed in the preceding paragraph" in paragraph (2) of the preceding Article is deemed to be replaced with "specified newly founded corporation prescribed in paragraph (1) of the following Article", the phrase "that newly established corporation" with "that specified newly founded corporation", and the phrase "or the preceding paragraph" with "this paragraph, or paragraph (1) of the following Article".
machine translation, not official
**第四項** 第一項に規定する他の者は、特定要件に該当する新規設立法人から同項の課税売上高として政令で定めるところにより計算した金額が五億円を超える場合又は同項の総収入金額として政令で定めるところにより計算した金額が五十億円を超える場合に該当するかどうかの判定に関し必要な事項について情報の提供を求められた場合には、これに応じなければならない。
art-12-3/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-4
The other person prescribed in paragraph (1), when requested by a newly founded corporation that falls under the specified requirement to provide information on matters necessary for determining whether the case applies where the amount calculated as provided by Cabinet Order as the taxable sales referred to in that paragraph exceeds 500 million yen or the case applies where the amount calculated as provided by Cabinet Order as the gross revenue referred to in that paragraph exceeds 5 billion yen, must comply with the request.
machine translation, not official
**第五項** その事業年度の基準期間がある外国法人が、当該基準期間の末日の翌日以後に国内において課税資産の譲渡等に係る事業を開始した場合には、当該事業年度については、基準期間がないものとみなして、前各項の規定を適用する。
art-12-3/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-5
In the case where a foreign corporation that has a base period for the business year commences, on or after the day following the last day of that base period, a business relating to taxable transfers, etc. of assets in Japan, the provisions of the preceding paragraphs apply to that business year, deeming that there is no base period.
machine translation, not official
**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-12-3/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-3/par-6
Beyond what is specified in paragraph (2) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第十二条の四（高額特定資産を取得した場合等の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
caption: machine translation, not official
art-12-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4
**第一項** 事業者（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。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における高額特定資産（棚卸資産及び調整対象固定資産のうち、その価額が高額なものとして政令で定めるものをいう。以下この条において同じ。）の課税仕入れ又は高額特定資産に該当する課税貨物の保税地域からの引取り（以下この項において「高額特定資産の仕入れ等」という。）を行つた場合（他の者との契約に基づき、又は当該事業者の棚卸資産若しくは調整対象固定資産として自ら建設、製作又は製造（以下この項及び次項において「建設等」という。）をした高額特定資産（以下この項において「自己建設高額特定資産」という。）にあつては、当該自己建設高額特定資産の建設等に要した政令で定める費用の額が政令で定める金額以上となつた場合（第二号において「自己建設高額特定資産の仕入れを行つた場合」という。））には、当該高額特定資産の仕入れ等の日（次の各号に掲げる高額特定資産の区分に応じ当該各号に定める日をいう。）の属する課税期間の翌課税期間から当該高額特定資産の仕入れ等の日の属する課税期間（自己建設高額特定資産にあつては、当該自己建設高額特定資産の建設等が完了した日の属する課税期間）の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項若しくは前条第一項若しくは第三項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-1
In the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes, during a taxable period to which the provisions of Article 37, paragraph (1) do not apply, a taxable purchase in Japan of a high-value specified asset (meaning inventory or an adjustment-target fixed asset whose value is high as specified by Cabinet Order; the same applies hereinafter in this Article) or the taking out of a bonded area of taxable goods that fall under a high-value specified asset (hereinafter in this paragraph referred to as a "purchase, etc. of a high-value specified asset") (in the case of a high-value specified asset that the business operator itself constructed, manufactured or produced (hereinafter in this paragraph and the following paragraph referred to as "construction, etc.") under a contract with another person or as inventory or an adjustment-target fixed asset of the business operator (hereinafter in this paragraph referred to as a "self-constructed high-value specified asset"), the case where the amount of expenses specified by Cabinet Order required for the construction, etc. of that self-constructed high-value specified asset becomes the amount specified by Cabinet Order or more (referred to in item (ii) as a "case of a purchase of a self-constructed high-value specified asset")), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period following the taxable period that includes the day of that purchase, etc. of a high-value specified asset (meaning the day specified in each of the following items according to the category of high-value specified asset set forth in that item) through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of that purchase, etc. of a high-value specified asset (in the case of a self-constructed high-value specified asset, the taxable period that includes the day on which the construction, etc. of that self-constructed high-value specified asset is completed) (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), or paragraph (1) or (3) of the preceding Article).
machine translation, not official
**一** 高額特定資産（自己建設高額特定資産を除く。） 当該高額特定資産の仕入れ等に係る第三十条第一項各号に掲げる場合の区分に応じ当該各号に定める日
art-12-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-1/item-1
a high-value specified asset (excluding a self-constructed high-value specified asset): the day specified in each item of Article 30, paragraph (1) according to the category of case set forth in that item, relating to the purchase, etc. of the high-value specified asset;
machine translation, not official
**二** 自己建設高額特定資産 当該自己建設高額特定資産の仕入れを行つた場合に該当することとなつた日
art-12-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-1/item-2
a self-constructed high-value specified asset: the day on which that self-constructed high-value specified asset came to fall under a case of a purchase of a self-constructed high-value specified asset.
machine translation, not official
**第二項** 事業者が、高額特定資産である棚卸資産若しくは課税貨物又は他の者との契約に基づき、若しくは当該事業者の棚卸資産として自ら建設等をした棚卸資産（当該事業者が相続、合併又は分割により被相続人、被合併法人又は分割法人の事業を承継した場合において、当該被相続人、被合併法人又は分割法人が自ら建設等をしたものを含み、当該棚卸資産の建設等に要した政令で定める費用の額が政令で定める金額以上となつたものに限る。以下この項において「調整対象自己建設高額資産」という。）について第三十六条第一項又は第三項の規定の適用を受けた場合には、これらの規定の適用を受けた課税期間の翌課税期間からこれらの規定の適用を受けた課税期間（これらの規定に規定する場合に該当することとなつた日の前日までに建設等が完了していない調整対象自己建設高額資産にあつては、当該建設等が完了した日の属する課税期間）の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、前条第一項若しくは第三項若しくは前項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-4/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-2
In the case where a business operator has been subject to the application of the provisions of Article 36, paragraph (1) or (3) in respect of inventory or taxable goods that are high-value specified assets, or inventory that the business operator itself constructed, etc. under a contract with another person or as its own inventory (including inventory that a decedent, merged corporation or splitting corporation itself constructed, etc. where the business operator succeeded to the business of that decedent, merged corporation or splitting corporation through inheritance, merger or split; limited to inventory for which the amount of expenses specified by Cabinet Order required for the construction, etc. of that inventory has become the amount specified by Cabinet Order or more; hereinafter in this paragraph referred to as an "adjustment-target self-constructed high-value asset"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period following the taxable period in which those provisions were applied through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period in which those provisions were applied (in the case of an adjustment-target self-constructed high-value asset whose construction, etc. had not been completed by the day before the day on which it came to fall under the case prescribed in those provisions, the taxable period that includes the day on which that construction, etc. is completed) (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), paragraph (1) or (3) of the preceding Article, or the preceding paragraph).
machine translation, not official
**第三項** 事業者（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。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における金若しくは白金の地金その他これに類する資産として財務省令で定める資産（以下この項において「金地金等」という。）の課税仕入れ又は金地金等に該当する課税貨物の保税地域からの引取り（当該課税期間において第三十六条第一項又は第三項の規定の適用を受ける棚卸資産に係る課税仕入れ又は保税地域からの引取りを含む。以下この項において「金地金等の仕入れ等」という。）を行つた場合において、当該課税期間中の当該金地金等の仕入れ等の金額の合計額が高額である場合として政令で定める場合に該当するときは、当該金地金等の仕入れ等を行つた課税期間の翌課税期間から当該金地金等の仕入れ等を行つた課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、前条第一項若しくは第三項若しくは前二項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-12-4/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-3
In the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes, during a taxable period to which the provisions of Article 37, paragraph (1) do not apply, a taxable purchase in Japan of gold or platinum bullion or any other asset similar thereto as specified by Ministry of Finance Order (hereinafter in this paragraph referred to as "gold bullion and similar items") or the taking out of a bonded area of taxable goods that fall under gold bullion and similar items (including a taxable purchase or a taking out of a bonded area relating to inventory to which the provisions of Article 36, paragraph (1) or (3) apply in that taxable period; hereinafter in this paragraph referred to as a "purchase, etc. of gold bullion and similar items"), if the case falls under a case specified by Cabinet Order as one in which the total amount of that purchase, etc. of gold bullion and similar items during that taxable period is high, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period following the taxable period in which that purchase, etc. of gold bullion and similar items was made through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period in which that purchase, etc. of gold bullion and similar items was made (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), paragraph (1) or (3) of the preceding Article, or the preceding two paragraphs).
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**第四項** 第一項に規定する高額特定資産の仕入れ等又は前項に規定する金地金等の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合における第一項又は前項の規定の適用その他前三項の規定の適用に関し必要な事項は、政令で定める。
art-12-4/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-12-4/par-4
Necessary matters concerning the application of the provisions of paragraph (1) or the preceding paragraph in the case where the purchase, etc. of a high-value specified asset prescribed in paragraph (1) or the purchase, etc. of gold bullion and similar items prescribed in the preceding paragraph is the taking of taxable goods out of a bonded area in connection with the submission of a special return, and otherwise concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
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### 第十三条（資産の譲渡等又は特定仕入れを行つた者の実質判定） — Substantive Determination of the Person Who Made a Transfer, etc. of Assets or a Specified Purchase
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art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-13
**第一項** 法律上資産の譲渡等を行つたとみられる者が単なる名義人であつて、その資産の譲渡等に係る対価を享受せず、その者以外の者がその資産の譲渡等に係る対価を享受する場合には、当該資産の譲渡等は、当該対価を享受する者が行つたものとして、この法律の規定を適用する。
art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-13/par-1
Where a person who is legally regarded as having made a transfer, etc. of assets is a mere nominee and does not enjoy the consideration for that transfer, etc. of assets, and a person other than that person enjoys the consideration for that transfer, etc. of assets, the provisions of this Act apply on the basis that that transfer, etc. of assets was made by the person who enjoys that consideration.
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**第二項** 法律上特定仕入れを行つたとみられる者が単なる名義人であつて、その特定仕入れに係る対価の支払をせず、その者以外の者がその特定仕入れに係る対価を支払うべき者である場合には、当該特定仕入れは、当該対価を支払うべき者が行つたものとして、この法律の規定を適用する。
art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-13/par-2
Where a person who is legally regarded as having made a specified purchase is a mere nominee and does not pay the consideration for that specified purchase, and a person other than that person is the person who is to pay the consideration for that specified purchase, the provisions of this Act apply on the basis that that specified purchase was made by the person who is to pay that consideration.
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### 第十四条（信託財産に係る資産の譲渡等の帰属） — Attribution of Transfers, etc. of Assets Pertaining to Trust Property
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art-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-14
**第一項** 信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産を有するものとみなし、かつ、当該信託財産に係る資産等取引（資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りをいう。以下この項及び次条第一項において同じ。）は当該受益者の資産等取引とみなして、この法律の規定を適用する。ただし、法人税法第二条第二十九号（定義）に規定する集団投資信託、同条第二十九号の二に規定する法人課税信託又は同法第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託若しくは同項第二号に規定する公益信託若しくは加入者保護信託の信託財産に属する資産及び当該信託財産に係る資産等取引については、この限りでない。
art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-14/par-1
A beneficiary of a trust (limited to a person who actually has rights as a beneficiary) is deemed to hold the assets belonging to the trust property of that trust, and the asset transactions, etc. pertaining to that trust property (meaning transfers, etc. of assets, taxable purchases and the taking of taxable goods out of a bonded area; the same applies hereafter in this paragraph and paragraph (1) of the following Article) are deemed to be the asset transactions, etc. of that beneficiary, and the provisions of this Act apply; provided, however, that this does not apply to the assets belonging to the trust property of a group investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act, a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article, a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) of that Act, or a public interest trust or participant protection trust prescribed in item (ii) of that paragraph, or to the asset transactions, etc. pertaining to that trust property.
machine translation, not official
**第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。
art-14/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-14/par-2
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property of that trust (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
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**第三項** 受益者が二以上ある場合における第一項の規定の適用、前項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-14/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-14/par-3
The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第十五条（法人課税信託等の受託者に関するこの法律の適用） — Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.
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art-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15
**第一項** 前条第一項ただし書に規定する法人課税信託又は同項ただし書に規定する公益信託（以下この条において「法人課税信託等」という。）の受託者は、各法人課税信託等の信託資産等（信託財産に属する資産及び当該信託財産に係る資産等取引をいう。以下この条において同じ。）及び固有資産等（法人課税信託等の信託資産等以外の資産及び資産等取引をいう。以下この条において同じ。）ごとに、それぞれ別の者とみなして、この法律（第五条、前条、第二十条から第二十七条まで、第四十七条、第五十条及び第五十一条並びに第六章を除く。以下この条において同じ。）の規定を適用する。
art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-1
The trustee of a trust subject to corporate taxation prescribed in the proviso to paragraph (1) of the preceding Article or a public interest trust prescribed in the proviso to that paragraph (hereinafter in this Article referred to as a "trust subject to corporate taxation, etc.") is deemed to be a separate person for each of the trust assets, etc. (meaning the assets belonging to the trust property and the asset transactions, etc. pertaining to that trust property; the same applies hereafter in this Article) of each trust subject to corporate taxation, etc. and its own assets, etc. (meaning the assets and asset transactions, etc. other than the trust assets, etc. of trusts subject to corporate taxation, etc.; the same applies hereafter in this Article), and the provisions of this Act (excluding Article 5, the preceding Article, Articles 20 through 27, Articles 47, 50 and 51, and Chapter VI; the same applies hereafter in this Article) apply.
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**第二項** 前項の場合において、各法人課税信託等の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。
art-15/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-2
In the case referred to in the preceding paragraph, the trust assets, etc. and own assets, etc. of each trust subject to corporate taxation, etc. belong to the respective separate persons deemed under that paragraph.
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**第三項** 個人事業者が受託事業者（法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者をいう。以下この条において同じ。）である場合には、当該受託事業者は、法人とみなして、この法律の規定を適用する。
art-15/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-3
Where an individual business operator is a trustee business operator (meaning the trustee of a trust subject to corporate taxation, etc. where, under the preceding two paragraphs, the provisions of this Act are applied to that trustee as the person to whom the trust assets, etc. pertaining to that trust subject to corporate taxation, etc. belong; the same applies hereafter in this Article), that trustee business operator is deemed to be a corporation, and the provisions of this Act apply.
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**第四項** 固有事業者（法人課税信託等の受託者について、第一項及び第二項の規定により、当該法人課税信託等に係る固有資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者をいう。以下この条において同じ。）のその課税期間に係る基準期間における課税売上高については、第九条第二項の規定にかかわらず、次に掲げる金額の合計額とする。
art-15/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-4
With respect to the taxable sales in the base period for the taxable period of an own-assets business operator (meaning the trustee of a trust subject to corporate taxation, etc. where, under paragraphs (1) and (2), the provisions of this Act are applied to that trustee as the person to whom the own assets, etc. pertaining to that trust subject to corporate taxation, etc. belong; the same applies hereafter in this Article), notwithstanding Article 9, paragraph (2), the taxable sales are the total of the following amounts:
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**一** 当該固有事業者の当該課税期間の基準期間における課税売上高として第九条第二項の規定により計算した金額
art-15/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-4/item-1
the amount calculated under Article 9, paragraph (2) as the taxable sales in the base period of that own-assets business operator for that taxable period;
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**二** 当該固有事業者に係る各法人課税信託等の受託事業者の当該固有事業者の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額の合計額
art-15/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-4/item-2
the total of the amounts calculated as provided by Cabinet Order as the taxable sales of the trustee business operator of each trust subject to corporate taxation, etc. pertaining to that own-assets business operator in the period corresponding to the base period of that own-assets business operator.
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**第五項** 受託事業者のその課税期間に係る基準期間における課税売上高については、第九条第二項の規定にかかわらず、当該課税期間の初日の属する当該受託事業者に係る法人課税信託等の固有事業者の課税期間の基準期間における課税売上高とする。
art-15/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-5
With respect to the taxable sales in the base period for the taxable period of a trustee business operator, notwithstanding Article 9, paragraph (2), the taxable sales are the taxable sales in the base period for the taxable period of the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator that includes the first day of that taxable period.
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**第六項** 受託事業者のその課税期間の初日において、当該受託事業者に係る法人課税信託等の固有事業者が、当該初日の属する当該固有事業者の課税期間（その基準期間における課税売上高が千万円以下である課税期間に限る。）の初日において適格請求書発行事業者である場合又は当該課税期間における課税資産の譲渡等及び特定課税仕入れにつき第九条第四項の規定による届出書の提出により、若しくは第十条から第十二条の四までの規定により消費税を納める義務が免除されない事業者である場合には、当該受託事業者の当該初日の属する課税期間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
art-15/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-6
In the case where, on the first day of the taxable period of a trustee business operator, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator is a qualified invoice issuer on the first day of the taxable period of that own-assets business operator that includes that first day (limited to a taxable period in which its taxable sales in the base period are 10 million yen or less), or is a business operator whose obligation to pay consumption tax is not exempted, for taxable transfers, etc. of assets and specified taxable purchases in that taxable period, by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Articles 10 through 12-4, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in the taxable period of that trustee business operator that includes that first day.
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**第七項** 固有事業者又は受託事業者に係る第九条の二第一項に規定する特定期間における課税売上高（同条第三項の規定の適用がある場合には、同項に規定する合計額）、第十一条第四項に規定する当該事業年度の基準期間における課税売上高及び第三十条第二項に規定する課税期間における課税売上高については、第九条の二第二項若しくは第三項、第十一条第四項又は第三十条第六項の規定にかかわらず、それぞれこれらの金額に相当するものとして第四項又は第五項の規定に準じて政令で定めるところにより計算した金額とする。
art-15/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-7
With respect to the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) (or, where paragraph (3) of that Article applies, the total prescribed in that paragraph), the taxable sales in the base period for that business year prescribed in Article 11, paragraph (4), and the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of an own-assets business operator or trustee business operator, notwithstanding Article 9-2, paragraph (2) or (3), Article 11, paragraph (4) or Article 30, paragraph (6), the taxable sales are, respectively, the amounts calculated as provided by Cabinet Order in accordance with paragraph (4) or (5) as corresponding to those amounts.
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**第八項** 受託事業者のその課税期間の初日において、当該受託事業者に係る法人課税信託等の固有事業者が、当該初日の属する当該固有事業者の課税期間につき第三十七条第一項の規定の適用を受ける事業者である場合に限り、当該受託事業者の当該初日の属する課税期間については、同項の規定を適用する。この場合において、同項中「事業者（」とあるのは「受託事業者（第十五条第三項に規定する受託事業者をいい、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。）のその課税期間の初日において、当該受託事業者に係る法人課税信託等（第十五条第一項に規定する法人課税信託等をいう。）の固有事業者（同条第四項に規定する固有事業者をいい、」と、「その納税地を所轄する税務署長にその」とあるのは「その」と、「この項の規定の適用を受ける旨を記載した届出書を提出した場合には、当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。）」とあるのは「この項の規定の適用を受ける事業者である場合には、当該初日の属する当該受託事業者の課税期間」と、同項各号中「当該事業者」とあるのは「当該受託事業者」とする。
art-15/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-8
Article 37, paragraph (1) applies to the taxable period of a trustee business operator that includes the first day of that taxable period only in the case where, on that first day, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator is a business operator to which Article 37, paragraph (1) applies for the taxable period of that own-assets business operator that includes that first day. In this case, in that paragraph, the phrase "business operator (" is deemed to be replaced with "trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3), and excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) on the first day of its taxable period, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1)) (meaning an own-assets business operator prescribed in paragraph (4) of that Article, and"; the phrase "to the district director having jurisdiction over its place for tax payment, for a taxable period in which its" is deemed to be replaced with "for a taxable period in which its"; the phrase "a written notification stating that it will be subject to the application of this paragraph, then, for each taxable period from the taxable period following the taxable period that includes the day on which the written notification was submitted (or, where the taxable period that includes the day on which the written notification was submitted is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, from that taxable period) onward (excluding a taxable period in which its taxable sales in the base period exceed 50 million yen and a taxable period pertaining to a corporate split, etc.)" is deemed to be replaced with "is a business operator to which this paragraph applies, then, for the taxable period of that trustee business operator that includes that first day"; and the phrase "that business operator" in the items of that paragraph is deemed to be replaced with "that trustee business operator".
machine translation, not official
**第九項** 前項の固有事業者が、同項に規定する初日の属する当該固有事業者の課税期間（以下この項において「固有課税期間」という。）につき第三十七条の二第一項又は第六項の規定の適用を受けた場合における前項の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-15/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-9
Where the own-assets business operator referred to in the preceding paragraph has become subject to the application of Article 37-2, paragraph (1) or (6) for the taxable period of that own-assets business operator that includes the first day prescribed in that paragraph (hereinafter in this paragraph referred to as the "own-assets taxable period"), the application of the preceding paragraph is as provided in the following items for the category of cases set forth in those items:
machine translation, not official
**一** 当該固有課税期間が第三十七条の二第一項に規定する選択被災課税期間である場合において当該選択被災課税期間につき同項の承認を受けたとき 前項に規定する初日において当該固有事業者が第三十七条第一項の規定の適用を受ける事業者であつたものとみなす。
art-15/par-9/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-9/item-1
in the case where the own-assets taxable period is an elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) and approval under that paragraph has been obtained for that elected disaster-affected taxable period: the own-assets business operator is deemed to have been a business operator subject to the application of Article 37, paragraph (1) on the first day prescribed in the preceding paragraph;
machine translation, not official
**二** 当該固有課税期間が第三十七条の二第六項に規定する不適用被災課税期間である場合において当該不適用被災課税期間につき同項の承認を受けたとき 前項に規定する初日において当該固有事業者が第三十七条第一項の規定の適用を受ける事業者でなかつたものとみなす。
art-15/par-9/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-9/item-2
in the case where the own-assets taxable period is a disaster-affected taxable period of discontinuance prescribed in Article 37-2, paragraph (6) and approval under that paragraph has been obtained for that disaster-affected taxable period of discontinuance: the own-assets business operator is deemed not to have been a business operator subject to the application of Article 37, paragraph (1) on the first day prescribed in the preceding paragraph.
machine translation, not official
**第十項** 受託事業者についての第四十二条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとする。
art-15/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-10
For the application of Article 42 to a trustee business operator, a merger of trusts is deemed to be a merger, and the trustee business operator pertaining to the trust subject to corporate taxation, etc. that is the former trust involved in the merger of trusts is to be included in the merged corporation, and the trustee business operator pertaining to the trust subject to corporate taxation, etc. that is the new trust involved in the merger of trusts is to be included in the merging corporation.
machine translation, not official
**第十一項** 受託事業者については、第九条第四項から第九項まで、第十条から第十二条の四まで、第三十七条第三項から第八項まで、第三十七条の二及び第五十七条から第五十七条の三までの規定は、適用しない。
art-15/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-11
The provisions of Article 9, paragraphs (4) through (9), Articles 10 through 12-4, Article 37, paragraphs (3) through (8), Article 37-2 and Articles 57 through 57-3 do not apply to a trustee business operator.
machine translation, not official
**第十二項** 一の法人課税信託等の受託者が二以上ある場合には、各受託者の当該法人課税信託等に係る信託資産等は、当該法人課税信託等の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）の信託資産等とみなして、この法律の規定を適用する。
art-15/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-12
Where there are two or more trustees of a trust subject to corporate taxation, etc., the trust assets, etc. of each trustee pertaining to that trust subject to corporate taxation, etc. are deemed to be the trust assets, etc. of the trustee who presides over the trust affairs of that trust subject to corporate taxation, etc. (hereinafter in this Article referred to as the "presiding trustee"), and the provisions of this Act apply.
machine translation, not official
**第十三項** 前項の規定により主宰受託者の信託資産等とみなされた当該信託資産等に係る消費税については、主宰受託者以外の受託者は、その消費税について、連帯納付の責めに任ずる。
art-15/par-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-13
With respect to the consumption tax pertaining to the trust assets, etc. deemed under the preceding paragraph to be the trust assets, etc. of the presiding trustee, trustees other than the presiding trustee are liable for joint payment of that consumption tax.
machine translation, not official
**第十四項** 前項に規定する消費税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「消費税法第十五条第一項（法人課税信託等の受託者に関するこの法律の適用）に規定する法人課税信託等の同条第十二項に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第十三項に規定する連帯納付の責任に係る消費税の徴収」と、「その国税の納税地」とあるのは「当該消費税の納税地又は当該連帯受託者が当該法人課税信託等の主宰受託者であつたとした場合における当該消費税の納税地」とする。
art-15/par-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-14
For the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes where the consumption tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, in that paragraph, the phrase "The collection of a national tax" is deemed to be replaced with "The collection of consumption tax pertaining to the liability for joint payment prescribed in Article 15, paragraph (13) of the Consumption Tax Act of a trustee other than the presiding trustee prescribed in paragraph (12) of that Article (hereinafter in this paragraph referred to as the "presiding trustee") (hereinafter in this paragraph referred to as a "jointly liable trustee") of a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article (Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.)", and the phrase "the place for tax payment of the national tax" is deemed to be replaced with "the place for tax payment of that consumption tax or the place for tax payment of that consumption tax in the case where that jointly liable trustee had been the presiding trustee of that trust subject to corporate taxation, etc.".
machine translation, not official
**第十五項** 前各項に定めるもののほか、法人課税信託等の併合又は分割が行われた場合の仕入れに係る消費税額の計算その他受託事業者又は固有事業者についてのこの法律の規定の適用に関し必要な事項は、政令で定める。
art-15/par-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15/par-15
In addition to what is provided for in the preceding paragraphs, matters necessary for the calculation of the amount of consumption tax on purchases in the case where a merger or split of trusts subject to corporate taxation, etc. has taken place, and other matters necessary for the application of the provisions of this Act to a trustee business operator or an own-assets business operator, are specified by Cabinet Order.
machine translation, not official
### 第十五条の二（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの法律の適用） — Application of This Act to the Supply of Telecommunications Services Conducted via a Specified Platform Operator
caption: machine translation, not official
art-15-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2
**第一項** 国外事業者が国内において行う電気通信利用役務の提供（事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において同じ。）がデジタルプラットフォーム（不特定かつ多数の者が利用することを予定して電子計算機を用いた情報処理により構築された場であつて、当該場を介して当該場を提供する者以外の者が電気通信利用役務の提供を行うために、当該電気通信利用役務の提供に係る情報を表示することを常態として不特定かつ多数の者に電気通信回線を介して提供されるものをいう。以下この条において同じ。）を介して行われるものであつて、その対価について当該デジタルプラットフォームを提供する事業者（次項において「プラットフォーム事業者」という。）のうち同項の規定により国税庁長官の指定を受けた者（以下この条において「特定プラットフォーム事業者」という。）を介して収受するものである場合には、当該特定プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この法律の規定を適用する。
art-15-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-1
Where the supply of telecommunications services conducted in Japan by a foreign business operator (excluding that which falls under the provision of telecommunications services for businesses; the same applies hereafter in this Article) is conducted via a digital platform (meaning a venue constructed through information processing using computers that is intended for use by an unspecified and large number of persons, and that is ordinarily provided via a telecommunications line to an unspecified and large number of persons for displaying information on the supply of telecommunications services so that persons other than the person providing the venue can supply telecommunications services via the venue; the same applies hereafter in this Article), and the consideration for it is received via a specified platform operator (meaning, among business operators that provide that digital platform (referred to as "platform operators" in the following paragraph), one that has been designated by the Commissioner of the National Tax Agency pursuant to the provisions of that paragraph; hereinafter in this Article), the provisions of this Act apply deeming that the specified platform operator has supplied those telecommunications services.
machine translation, not official
**第二項** 国税庁長官は、プラットフォーム事業者のその課税期間において、その提供するデジタルプラットフォームを介して国外事業者が国内において行う電気通信利用役務の提供に係る対価の額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、当該電気通信利用役務の提供に課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）に相当する額がある場合には、当該相当する額を含む。第七項において同じ。）のうち当該プラットフォーム事業者を介して収受するものの合計額（当該課税期間が一年に満たない場合には、当該合計額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。同項において同じ。）で除し、これに十二を乗じて計算した金額）が五十億円を超える場合には、当該プラットフォーム事業者を、前項の規定により電気通信利用役務の提供を行つたとみなされる事業者として指定をするものとする。この場合において、当該指定は、次項の届出書の提出期限（その提出期限までに当該届出書の提出がない場合にあつては、当該指定に係る第四項の通知を発した日）から六月を経過する日の属する月の翌月の初日に、その効力を生ずる。
art-15-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-2
The Commissioner of the National Tax Agency is to designate a platform operator as a business operator deemed under the preceding paragraph to have supplied telecommunications services if, in the taxable period of the platform operator, the total of the amounts of consideration for the supply of telecommunications services conducted in Japan by foreign business operators via the digital platform it provides (meaning the amount of all money, or anything other than money, or rights or other economic benefits received or to be received as consideration, and including, where there is an amount equivalent to the amount of consumption tax to be imposed on that supply of telecommunications services and to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base (excluding an amount equivalent to the amount of accessory taxes on those amounts of tax), that equivalent amount; the same applies in paragraph (7)) that is received via that platform operator (or, where that taxable period is less than one year, the amount calculated by dividing that total by the number of months in that taxable period (calculated according to the calendar, with a fraction of less than one month counted as one month; the same applies in that paragraph) and multiplying the result by 12) exceeds 5 billion yen. In this case, the designation takes effect on the first day of the month following the month that includes the day on which six months have elapsed from the deadline for filing of the written notification under the following paragraph (or, where the written notification has not been submitted by that deadline, from the day on which the notice under paragraph (4) pertaining to the designation was issued).
machine translation, not official
**第三項** 前項の規定により特定プラットフォーム事業者として指定を受けるべき者は、その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。ただし、当該課税期間の末日において特定プラットフォーム事業者である者については、この限りでない。
art-15-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-3
A person that is to be designated as a specified platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for its taxable period (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation); provided, however, that this does not apply to a person that is a specified platform operator on the last day of that taxable period.
machine translation, not official
**第四項** 国税庁長官は、第二項の規定により特定プラットフォーム事業者を指定したときは、当該特定プラットフォーム事業者に対し、書面によりその旨を通知する。この場合において、国税庁長官は、政令で定めるところにより、当該特定プラットフォーム事業者に係るデジタルプラットフォームの名称その他の政令で定める事項を速やかに公表しなければならない。
art-15-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-4
When the Commissioner of the National Tax Agency has designated a specified platform operator under paragraph (2), the Commissioner is to notify that specified platform operator to that effect in writing. In this case, the Commissioner of the National Tax Agency must promptly publish, as provided by Cabinet Order, the name of the digital platform pertaining to that specified platform operator and other matters specified by Cabinet Order.
machine translation, not official
**第五項** 前項の通知を受けた特定プラットフォーム事業者は、第一項の規定が適用されることとなる電気通信利用役務の提供に係る国外事業者に対し、同項の規定が適用されることとなる旨及びその年月日を速やかに通知するものとする。
art-15-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-5
A specified platform operator that has received the notice under the preceding paragraph is to promptly notify the foreign business operator pertaining to the supply of telecommunications services to which the provisions of paragraph (1) are to apply that the provisions of that paragraph are to apply, and the date thereof.
machine translation, not official
**第六項** 特定プラットフォーム事業者は、第四項の規定により公表された事項に変更があつたときは、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。この場合において、国税庁長官は、政令で定めるところにより、変更があつた事項を速やかに公表しなければならない。
art-15-2/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-6
A specified platform operator must, when there has been a change in the matters published pursuant to paragraph (4), promptly submit a written notification to that effect to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment. In this case, the Commissioner of the National Tax Agency must promptly publish the matters that have changed, as provided by Cabinet Order.
machine translation, not official
**第七項** 特定プラットフォーム事業者は、その課税期間から当該課税期間の初日から三年を経過する日の属する課税期間（以下この項において「第三年度の課税期間」という。）までのいずれの課税期間においても第一項の規定の適用を受ける電気通信利用役務の提供に係る対価の額の合計額（これらの課税期間のうち一年に満たない課税期間がある場合には、当該合計額を当該課税期間の月数で除し、これに十二を乗じて計算した金額）が五十億円以下である場合には、当該第三年度の課税期間に係る第四十五条第一項の規定による申告書の提出期限までに、その旨その他財務省令で定める事項を記載した書面をその納税地を所轄する税務署長を経由して国税庁長官に提出して、第二項の指定の解除を申請することができる。
art-15-2/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-7
A specified platform operator may, where the total of the amounts of consideration for the supply of telecommunications services to which paragraph (1) applies is 5 billion yen or less in every taxable period from its taxable period through the taxable period that includes the day on which three years have elapsed from the first day of that taxable period (hereinafter in this paragraph referred to as the "third-year taxable period") (or, where any of those taxable periods is less than one year, the amount calculated by dividing that total by the number of months in that taxable period and multiplying the result by 12), apply to have the designation under paragraph (2) lifted, by submitting to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, by the deadline for filing of the return under Article 45, paragraph (1) for the third-year taxable period, a document stating that fact and other matters specified by Ministry of Finance Order.
machine translation, not official
**第八項** 国税庁長官は、前項の申請があつた場合には、遅滞なく、これを審査し、その申請に係る指定の解除をし、又は同項の場合に該当しないと認めるときは、その申請を却下する。
art-15-2/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-8
When there has been an application under the preceding paragraph, the Commissioner of the National Tax Agency is to examine it without delay and lift the designation pertaining to the application, or, where the Commissioner finds that the case does not fall under the case set forth in that paragraph, dismiss the application.
machine translation, not official
**第九項** 前項の規定により特定プラットフォーム事業者の指定が解除された事業者は、国税庁長官が第十二項の通知を発した日の翌日から同日以後六月を経過する日の属する月の末日までの間は、引き続き特定プラットフォーム事業者とみなして、第一項の規定を適用する。
art-15-2/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-9
A business operator whose designation as a specified platform operator has been lifted pursuant to the preceding paragraph is deemed to continue to be a specified platform operator, and paragraph (1) applies, during the period from the day following the day on which the Commissioner of the National Tax Agency issued the notice under paragraph (12) until the last day of the month that includes the day on which six months have elapsed from that following day.
machine translation, not official
**第十項** 特定プラットフォーム事業者は、第一項の規定の適用を受けるデジタルプラットフォームに係る事業を廃止した場合には、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。
art-15-2/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-10
A specified platform operator must, when it has discontinued the business pertaining to a digital platform to which paragraph (1) applies, promptly submit a written notification to that effect to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第十一項** 国税庁長官は、特定プラットフォーム事業者が次の各号に掲げるいずれかの事実に該当すると認めるときは、第二項の規定による特定プラットフォーム事業者の指定の解除をすることができる。
art-15-2/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-11
The Commissioner of the National Tax Agency may lift the designation of a specified platform operator under paragraph (2) if the Commissioner finds that the specified platform operator falls under any of the following facts:
machine translation, not official
**一** 第一項の規定の適用を受けるデジタルプラットフォームに係る事業を廃止したと認められること。
art-15-2/par-11/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-11/item-1
it is found that the business pertaining to a digital platform to which paragraph (1) applies has been discontinued;
machine translation, not official
**二** 消費税につき国税通則法第十七条第二項（期限内申告）に規定する期限内申告書の提出がなかつた場合において、当該提出がなかつたことについて正当な理由がないと認められること。
art-15-2/par-11/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-11/item-2
in the case where no return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes has been submitted with respect to consumption tax, it is found that there is no justifiable reason for the non-submission;
machine translation, not official
**三** 現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
art-15-2/par-11/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-11/item-3
it currently has arrears of national taxes and the collection of the amount of taxes in arrears is extremely difficult;
machine translation, not official
**四** 前三号に掲げるもののほか、消費税の徴収の確保に支障があると認められること。
art-15-2/par-11/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-11/item-4
beyond what is set forth in the preceding three items, it is found that there is an obstacle to ensuring the collection of consumption tax.
machine translation, not official
**第十二項** 国税庁長官は、第八項若しくは前項の規定により特定プラットフォーム事業者の指定を解除したとき、又は第八項の規定により申請を却下したときは、これらの処分に係る事業者に対し、書面によりその旨を通知する。この場合において、指定の解除に係る通知をしたときは、国税庁長官は、政令で定めるところにより、当該指定が解除された旨及び第一項の規定が適用されないこととなる年月日を速やかに公表しなければならない。
art-15-2/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-12
When the Commissioner of the National Tax Agency has lifted the designation of a specified platform operator pursuant to paragraph (8) or the preceding paragraph, or has dismissed an application pursuant to paragraph (8), the Commissioner is to notify the business operator subject to those dispositions to that effect in writing. In this case, when the Commissioner of the National Tax Agency has given the notice pertaining to the lifting of a designation, the Commissioner must promptly publish, as provided by Cabinet Order, the fact that the designation has been lifted and the date on which paragraph (1) ceases to apply.
machine translation, not official
**第十三項** 特定プラットフォーム事業者の指定の解除に係る前項の通知を受けた事業者は、第一項の規定が適用されないこととなる電気通信利用役務の提供に係る国外事業者に対し、同項の規定が適用されないこととなる旨及びその年月日を速やかに通知するものとする。
art-15-2/par-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-13
A business operator that has received the notice under the preceding paragraph pertaining to the lifting of the designation of a specified platform operator is to promptly notify the foreign business operator pertaining to the supply of telecommunications services to which paragraph (1) will cease to apply that the provisions of that paragraph will cease to apply, and the date thereof.
machine translation, not official
**第十四項** 第一項の規定の適用を受ける特定プラットフォーム事業者の第九条第一項及び第三十七条第一項の規定の適用については、第九条第一項中「を除く」とあるのは「及び第十五条の二第一項の規定の適用を受ける同項に規定する特定プラットフォーム事業者を除く」と、第三十七条第一項中「及びその」とあるのは「、その」と、「国外事業者」とあるのは「国外事業者及び第十五条の二第一項の規定の適用を受ける同項に規定する特定プラットフォーム事業者」とする。
art-15-2/par-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-14
For the application of Article 9, paragraph (1) and Article 37, paragraph (1) to a specified platform operator to which paragraph (1) applies, in Article 9, paragraph (1), the phrase "excluding a qualified invoice issuer" is deemed to be replaced with "excluding a qualified invoice issuer and a specified platform operator prescribed in Article 15-2, paragraph (1) to which that paragraph applies", and in Article 37, paragraph (1), the phrase "and a foreign business operator" is deemed to be replaced with ", a foreign business operator and a specified platform operator prescribed in Article 15-2, paragraph (1) to which that paragraph applies".
machine translation, not official
**第十五項** 特定プラットフォーム事業者は、その課税期間に係る第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む。）に第一項の規定の適用を受ける金額その他の財務省令で定める事項を記載した明細書を添付しなければならない。
art-15-2/par-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-15
A specified platform operator must attach to the return under Article 45, paragraph (1) for its taxable period (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes that pertains to that return) a detailed statement stating the amount to which paragraph (1) applies and other matters specified by Ministry of Finance Order.
machine translation, not official
**第十六項** 前各項に定めるもののほか、事業者が特定プラットフォーム事業者のデジタルプラットフォームに係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合の手続その他この条の規定の適用に関し必要な事項は、政令で定める。
art-15-2/par-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-15-2/par-16
In addition to what is provided for in the preceding paragraphs, the procedures in the case where a business operator succeeds, by merger or split, to the business pertaining to the digital platform of a specified platform operator, or acquires that business by transfer, and other matters necessary for the application of the provisions of this Article, are specified by Cabinet Order.
machine translation, not official
### 第十六条（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms of Assets Giving Rise to Timber Income or Capital Gains of Individual Business Operators
caption: machine translation, not official
art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-16
**第一項** 個人事業者が所得税法第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）に規定する山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に該当する資産の譲渡等（以下この条において「延払条件付譲渡」という。）を行つた場合において、当該個人事業者（その相続人を含む。以下この条において同じ。）が当該延払条件付譲渡に係る所得税の額の全部又は一部につき同項の延納の許可を受けたときは、当該延払条件付譲渡のうち当該延払条件付譲渡に係る賦払金の額で当該延払条件付譲渡をした日の属する課税期間においてその支払の期日が到来しないもの（当該課税期間において支払を受けたものを除く。）に係る部分については、当該個人事業者が当該課税期間において資産の譲渡等を行わなかつたものとみなして、当該部分に係る対価の額を当該課税期間における当該延払条件付譲渡に係る対価の額から控除することができる。
art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-16/par-1
Where an individual business operator has made a transfer, etc. of assets that falls under a transfer on deferred payment terms of assets giving rise to timber income or capital gains prescribed in Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Income Tax Act (hereinafter in this Article referred to as a "transfer on deferred payment terms"), if that individual business operator (including its heir; the same applies hereafter in this Article) has obtained the permission for deferred payment under that paragraph for all or part of the amount of income tax pertaining to that transfer on deferred payment terms, then, for the part of that transfer on deferred payment terms that pertains to installments of that transfer on deferred payment terms whose payment due dates do not arrive in the taxable period that includes the day on which that transfer on deferred payment terms was made (excluding installments received in that taxable period), the individual business operator may deem that it did not make a transfer, etc. of assets in that taxable period, and deduct the amount of consideration pertaining to that part from the amount of consideration pertaining to that transfer on deferred payment terms in that taxable period.
machine translation, not official
**第二項** 前項の規定により延払条件付譲渡をした日の属する課税期間において資産の譲渡等を行わなかつたものとみなされた部分は、政令で定めるところにより、当該個人事業者が当該延払条件付譲渡に係る賦払金の支払の期日の属する各課税期間においてそれぞれ当該賦払金に係る部分の資産の譲渡等を行つたものとみなす。ただし、延払条件付譲渡に係る所得税の額につき所得税法第百三十五条第一項（延払条件付譲渡に係る所得税額の延納の取消し）の規定により前項の延納の許可が取り消された場合は、当該延納の許可が取り消された日の属する課税期間以後の課税期間については、この限りでない。
art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-16/par-2
The part that is deemed under the preceding paragraph not to have been the subject of a transfer, etc. of assets in the taxable period that includes the day on which the transfer on deferred payment terms was made is deemed to be the subject of a transfer, etc. of assets made, as provided by Cabinet Order, by that individual business operator in each taxable period that includes the due date for payment of the installments pertaining to that transfer on deferred payment terms, for the part pertaining to each such installment; provided, however, that where, with respect to the amount of income tax pertaining to the transfer on deferred payment terms, the permission for deferred payment referred to in the preceding paragraph is rescinded pursuant to Article 135, paragraph (1) (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Income Tax Act, this does not apply to the taxable periods on or after the taxable period that includes the day on which the permission for deferred payment was rescinded.
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする個人事業者は、当該適用を受けようとする課税期間及び前項本文の規定の適用を受けようとする各課税期間に係る第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む。次条第四項及び第十八条第二項において同じ。）にその旨を付記するものとする。
art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-16/par-3
An individual business operator that intends to be subject to the application of paragraph (1) is to make a note to that effect on the return under Article 45, paragraph (1) for the taxable period for which it intends to be subject to that application and for each taxable period for which it intends to be subject to the application of the main clause of the preceding paragraph (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes that pertains to that return; the same applies in Article 17, paragraph (4) and Article 18, paragraph (2)).
machine translation, not official
**第四項** 前項に定めるもののほか、第一項の規定の適用を受ける個人事業者が死亡した場合又は第九条第一項本文の規定の適用を受けることとなつた場合における延払条件付譲渡に係る資産の譲渡等の時期の特例その他第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-16/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-16/par-4
In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets pertaining to a transfer on deferred payment terms in the case where an individual business operator to which paragraph (1) applies has died or has become subject to the application of the main clause of Article 9, paragraph (1), and other matters necessary for the application of paragraph (1) or (2), are specified by Cabinet Order.
machine translation, not official
### 第十七条（工事の請負に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Construction Work
caption: machine translation, not official
art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17
**第一項** 事業者が所得税法第六十六条第一項（工事の請負に係る収入及び費用の帰属時期）又は法人税法第六十三条第一項（工事の請負に係る収益及び費用の帰属事業年度の特例）に規定する長期大規模工事（以下この条において「長期大規模工事」という。）の請負に係る契約に基づき資産の譲渡等を行う場合には、当該長期大規模工事の目的物のうちこれらの規定に規定する工事進行基準の方法により計算した収入金額又は収益の額に係る部分については、当該事業者は、これらの規定によりその収入金額が総収入金額に算入されたそれぞれの年の十二月三十一日の属する課税期間又はその収益の額が益金の額に算入されたそれぞれの事業年度終了の日の属する課税期間において、資産の譲渡等を行つたものとすることができる。
art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17/par-1
Where a business operator makes a transfer, etc. of assets under a contract for undertaking long-term large-scale construction prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Income Tax Act or Article 63, paragraph (1) (Special Provisions on the Business Year to Which Profits and Expenses Associated with Contracts for Construction Work Are Attributed) of the Corporation Tax Act (hereinafter in this Article referred to as "long-term large-scale construction"), the business operator may treat the part of the subject matter of that long-term large-scale construction that pertains to the amount of revenue or amount of profit calculated by the method of the construction progress criteria prescribed in those provisions as having been the subject of a transfer, etc. of assets in the taxable period that includes December 31 of each year in which that amount of revenue was included in gross revenue under those provisions, or in the taxable period that includes the last day of each business year in which that amount of profit was included in the amount of gross profits under those provisions.
machine translation, not official
**第二項** 事業者が所得税法第六十六条第二項又は法人税法第六十三条第二項に規定する工事（以下この条において「工事」という。）の請負に係る契約に基づき資産の譲渡等を行う場合において、当該事業者がこれらの規定の適用を受けるためその工事の請負に係る対価の額につきこれらの規定に規定する工事進行基準の方法により経理することとしているときは、当該工事の目的物のうち当該方法により経理した収入金額又は収益の額に係る部分については、当該事業者は、これらの規定によりその収入金額が総収入金額に算入されたそれぞれの年の十二月三十一日の属する課税期間又はその収益の額が益金の額に算入されたそれぞれの事業年度終了の日の属する課税期間において、資産の譲渡等を行つたものとすることができる。ただし、所得税法第六十六条第二項ただし書又は法人税法第六十三条第二項ただし書に規定する場合に該当することとなつた場合は、所得税法第六十六条第二項ただし書に規定する経理しなかつた年の十二月三十一日の属する課税期間以後の課税期間又は法人税法第六十三条第二項ただし書に規定する経理しなかつた決算に係る事業年度終了の日の属する課税期間以後の課税期間については、この限りでない。
art-17/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17/par-2
Where a business operator makes a transfer, etc. of assets under a contract for undertaking construction work prescribed in Article 66, paragraph (2) of the Income Tax Act or Article 63, paragraph (2) of the Corporation Tax Act (hereinafter in this Article referred to as "construction work"), if, in order to be subject to the application of those provisions, that business operator accounts for the amount of consideration for that construction work by the method of the construction progress criteria prescribed in those provisions, the business operator may treat the part of the subject matter of that construction work that pertains to the amount of revenue or amount of profit accounted for by that method as having been the subject of a transfer, etc. of assets in the taxable period that includes December 31 of each year in which that amount of revenue was included in gross revenue under those provisions, or in the taxable period that includes the last day of each business year in which that amount of profit was included in the amount of gross profits under those provisions; provided, however, that where the case prescribed in the proviso to Article 66, paragraph (2) of the Income Tax Act or the proviso to Article 63, paragraph (2) of the Corporation Tax Act comes to apply, this does not apply to the taxable periods on or after the taxable period that includes December 31 of the year in which the accounting was not done as prescribed in the proviso to Article 66, paragraph (2) of the Income Tax Act, or the taxable periods on or after the taxable period that includes the last day of the business year pertaining to the settlement of accounts for which the accounting was not done as prescribed in the proviso to Article 63, paragraph (2) of the Corporation Tax Act.
machine translation, not official
**第三項** 第一項又は前項本文の規定の適用を受けた事業者が第一項の長期大規模工事又は前項の工事の目的物の引渡しを行つた場合には、当該長期大規模工事又は工事の請負に係る資産の譲渡等のうち、その着手の日の属する課税期間から当該引渡しの日の属する課税期間の直前の課税期間までの各課税期間においてこれらの規定により資産の譲渡等を行つたものとされた部分については、同日の属する課税期間においては資産の譲渡等がなかつたものとして、当該部分に係る対価の額の合計額を当該長期大規模工事又は工事の請負に係る対価の額から控除する。
art-17/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17/par-3
Where a business operator that has become subject to the application of paragraph (1) or the main clause of the preceding paragraph has delivered the subject matter of the long-term large-scale construction under paragraph (1) or the construction work under the preceding paragraph, for the part of the transfer, etc. of assets pertaining to that long-term large-scale construction or construction work that was deemed under those provisions to have been made in each taxable period from the taxable period that includes the start date to the taxable period immediately preceding the taxable period that includes the day of that delivery, the total amount of consideration pertaining to that part is deducted from the amount of consideration pertaining to that long-term large-scale construction or construction work, deeming that there was no transfer, etc. of assets in the taxable period that includes that day.
machine translation, not official
**第四項** 前三項の規定の適用を受けようとする事業者は、第四十五条第一項の規定による申告書にその旨を付記するものとする。
art-17/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17/par-4
A business operator that intends to be subject to the application of the preceding three paragraphs is to make a note to that effect on the return under Article 45, paragraph (1).
machine translation, not official
**第五項** 前項に定めるもののほか、第一項若しくは第二項の規定の適用を受ける個人事業者が死亡した場合、これらの規定の適用を受ける法人が合併により消滅した場合又はこれらの規定の適用を受ける法人が分割により長期大規模工事若しくは工事に係る事業を分割承継法人に承継させた場合における長期大規模工事又は工事に係る資産の譲渡等の時期の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-17/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-17/par-5
In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets pertaining to long-term large-scale construction or construction work in the case where an individual business operator to which paragraph (1) or (2) applies has died, where a corporation to which those provisions apply has ceased to exist through a merger, or where a corporation to which those provisions apply has caused a successor corporation in a company split to succeed, through a corporate split, to the business pertaining to long-term large-scale construction or construction work, and other matters necessary for the application of paragraphs (1) through (3), are specified by Cabinet Order.
machine translation, not official
### 第十八条（小規模事業者等に係る資産の譲渡等の時期等の特例） — Special Provisions on the Time, etc. of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
caption: machine translation, not official
art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-18
**第一項** 個人事業者で所得税法第六十七条第一項又は第二項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける者の資産の譲渡等及び課税仕入れを行つた時期は、その資産の譲渡等に係る対価の額を収入した日及びその課税仕入れに係る費用の額を支出した日とすることができる。
art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-18/par-1
For an individual business operator that is subject to the application of Article 67, paragraph (1) or (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Income Tax Act, the time of its transfers, etc. of assets and taxable purchases may be deemed to be the day on which the amount of consideration for the transfer, etc. of assets was received and the day on which the amount of expenses for the taxable purchase was paid.
machine translation, not official
**第二項** 前項の規定の適用を受けようとする事業者は、第四十五条第一項の規定による申告書にその旨を付記するものとする。
art-18/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-18/par-2
A business operator that intends to be subject to the application of the preceding paragraph is to make a note to that effect on the return under Article 45, paragraph (1).
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用を受ける個人事業者がその適用を受けないこととなつた場合の資産の譲渡等及び課税仕入れを行つた時期の特例その他同項の規定の適用に関し必要な事項は、政令で定める。
art-18/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-18/par-3
In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets and taxable purchases in the case where an individual business operator to which paragraph (1) applies ceases to be subject to that application, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.
machine translation, not official
### 第十九条（課税期間） — Taxable Period
caption: machine translation, not official
art-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19
**第一項** この法律において「課税期間」とは、次の各号に掲げる事業者の区分に応じ当該各号に定める期間とする。
art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1
In this Act, "taxable period" means the period specified in each of the following items in accordance with the category of business operator listed in that item.
machine translation, not official
**一** 個人事業者（第三号又は第三号の二に掲げる個人事業者を除く。） 一月一日から十二月三十一日までの期間
art-19/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-1
an individual business operator (excluding an individual business operator listed in item (iii) or item (iii)-2): the period from January 1 to December 31;
machine translation, not official
**二** 法人（第四号又は第四号の二に掲げる法人を除く。） 事業年度
art-19/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-2
a corporation (excluding a corporation listed in item (iv) or item (iv)-2): the business year;
machine translation, not official
**三** 第一号に定める期間を三月ごとの期間に短縮すること又は次号に定める各期間を三月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出した個人事業者 一月一日から三月三十一日まで、四月一日から六月三十日まで、七月一日から九月三十日まで及び十月一日から十二月三十一日までの各期間
art-19/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-3
an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods from January 1 to March 31, from April 1 to June 30, from July 1 to September 30, and from October 1 to December 31;
machine translation, not official
**三の二** 第一号に定める期間を一月ごとの期間に短縮すること又は前号に定める各期間を一月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出した個人事業者 一月一日以後一月ごとに区分した各期間
art-19/par-1/item-3-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-3-2
an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the time on or after January 1 into periods of one month each;
machine translation, not official
**四** その事業年度が三月を超える法人で第二号に定める期間を三月ごとの期間に短縮すること又は次号に定める各期間を三月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出したもの その事業年度をその開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときは、その三月未満の期間）
art-19/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-4
a corporation whose business year exceeds three months and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods obtained by dividing the business year into periods of three months each from the day on which it begins (or, where a period of less than three months remains at the end, that period of less than three months);
machine translation, not official
**四の二** その事業年度が一月を超える法人で第二号に定める期間を一月ごとの期間に短縮すること又は前号に定める各期間を一月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出したもの その事業年度をその開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときは、その一月未満の期間）
art-19/par-1/item-4-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-1/item-4-2
a corporation whose business year exceeds one month and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the business year into periods of one month each from the day on which it begins (or, where a period of less than one month remains at the end, that period of less than one month).
machine translation, not official
**第二項** 前項第三号から第四号の二までの規定による届出の効力は、これらの規定による届出書の提出があつた日（以下この項において「提出日」という。）の属するこれらの規定に定める期間の翌期間（当該提出日の属する期間が事業を開始した日の属する期間その他の政令で定める期間である場合には、当該期間）の初日以後に生ずるものとする。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
art-19/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-2
The notification under the provisions of items (iii) through (iv)-2 of the preceding paragraph takes effect on or after the first day of the period following the period specified in those provisions in which falls the day on which the written notification under those provisions was filed (hereinafter in this paragraph referred to as the "filing date") (or, where the period in which the filing date falls is the period in which falls the day on which the business was commenced or any other period specified by Cabinet Order, that period). In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
machine translation, not official
**一** 前項第三号又は第三号の二の規定の適用を受けていない個人事業者が、これらの規定による届出書を提出した場合 提出日の属する年の一月一日から届出の効力の生じた日の前日までの期間
art-19/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-2/item-1
if an individual business operator to whom the provisions of item (iii) or item (iii)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from January 1 of the year in which the filing date falls to the day preceding the day on which the notification takes effect;
machine translation, not official
**二** 前項第四号又は第四号の二の規定の適用を受けていない法人が、これらの規定による届出書を提出した場合 提出日の属する事業年度開始の日から届出の効力の生じた日の前日までの期間
art-19/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-2/item-2
if a corporation to which the provisions of item (iv) or item (iv)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from the first day of the business year in which the filing date falls to the day preceding the day on which the notification takes effect;
machine translation, not official
**三** 前項第三号の規定の適用を受けている個人事業者が、同項第三号の二の規定による届出書を提出した場合 提出日の属する同項第三号に定める期間開始の日から届出の効力の生じた日の前日までの期間
art-19/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-2/item-3
if an individual business operator to whom the provisions of item (iii) of the preceding paragraph have been applied files a written notification under the provisions of item (iii)-2 of that paragraph: the period from the first day of the period specified in item (iii) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect;
machine translation, not official
**四** 前項第四号の規定の適用を受けている法人が、同項第四号の二の規定による届出書を提出した場合 提出日の属する同項第四号に定める期間開始の日から届出の効力の生じた日の前日までの期間
art-19/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-2/item-4
if a corporation to which the provisions of item (iv) of the preceding paragraph have been applied files a written notification under the provisions of item (iv)-2 of that paragraph: the period from the first day of the period specified in item (iv) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect.
machine translation, not official
**第三項** 第一項第三号から第四号の二までの規定による届出書を提出した事業者は、これらの規定の適用を受けることをやめようとするとき又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-19/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-3
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) must, when it intends to cease to be subject to the application of those provisions or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第四項** 前項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第一項第三号から第四号の二までの規定による届出は、その効力を失う。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
art-19/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-4
When a written notification under the preceding paragraph has been filed, the notification under the provisions of items (iii) through (iv)-2 of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period in which falls the day on which that filing was made. In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
machine translation, not official
**一** 第一項第三号の規定による届出書の提出をしている個人事業者がその年の一月一日から九月三十日までの間に前項の規定による届出書の提出をした場合又は第一項第三号の二の規定による届出書の提出をしている個人事業者がその年の一月一日から十一月三十日までの間に前項の規定による届出書の提出をした場合 当該翌日から当該提出があつた日の属する年の十二月三十一日までの期間
art-19/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-4/item-1
if an individual business operator that has filed a written notification under the provisions of item (iii) of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to September 30 of that year, or if an individual business operator that has filed a written notification under the provisions of item (iii)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to November 30 of that year: the period from that following day to December 31 of the year in which falls the day on which that filing was made;
machine translation, not official
**二** 第一項第四号の規定による届出書の提出をしている法人がその事業年度開始の日からその事業年度の三月ごとに区分された期間のうち最後の期間の直前の期間の末日までの間に前項の規定による届出書の提出をした場合又は第一項第四号の二の規定による届出書の提出をしている法人がその事業年度開始の日からその事業年度の一月ごとに区分された期間のうち最後の期間の直前の期間の末日までの間に前項の規定による届出書の提出をした場合 当該翌日から当該提出があつた日の属する事業年度終了の日までの期間
art-19/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-4/item-2
if a corporation that has filed a written notification under the provisions of item (iv) of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every three months, or if a corporation that has filed a written notification under the provisions of item (iv)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every month: the period from that following day to the last day of the business year in which falls the day on which that filing was made.
machine translation, not official
**第五項** 第一項第三号から第四号の二までの規定による届出書を提出した事業者は、事業を廃止した場合を除き、これらの規定による届出の効力が生ずる日から二年を経過する日の属するこれらの規定に定める期間の初日（同項第三号又は第四号の規定による届出書を提出した事業者が同項第三号の二又は第四号の二の規定の適用を受けようとする場合その他の政令で定める場合には、政令で定める日）以後でなければ、同項第三号から第四号の二までの規定による届出書（変更に係るものに限る。）又は第三項の届出書を提出することができない。
art-19/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-19/par-5
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) may not, except where it has discontinued its business, file a written notification under those provisions (limited to one relating to a change) or a written notification under paragraph (3), except on or after the first day of the period specified in those provisions in which falls the day on which two years have elapsed from the day on which the notification under those provisions takes effect (or, in the case where a business operator that has filed a written notification under item (iii) or item (iv) of paragraph (1) intends to become subject to the application of item (iii)-2 or item (iv)-2 of paragraph (1), or in any other case specified by Cabinet Order, the day specified by Cabinet Order).
machine translation, not official
### 第二十条（個人事業者の納税地） — Place for Tax Payment of Individual Business Operators
caption: machine translation, not official
art-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20
**第一項** 個人事業者の資産の譲渡等及び特定仕入れに係る消費税の納税地は、その個人事業者が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。
art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20/par-1
The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator is the place specified in each of the following items in accordance with which of the cases listed in that item the individual business operator falls under.
machine translation, not official
**一** 国内に住所を有する場合 その住所地
art-20/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20/par-1/item-1
if the taxpayer is domiciled in Japan: the place of domicile;
machine translation, not official
**二** 国内に住所を有せず、居所を有する場合 その居所地
art-20/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20/par-1/item-2
if the taxpayer is not domiciled in Japan but has a residence there: the place of residence;
machine translation, not official
**三** 国内に住所及び居所を有しない者で、国内にその行う事業に係る事務所、事業所その他これらに準ずるもの（以下この号、次条第二項及び第二十二条第二号において「事務所等」という。）を有する者である場合 その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
art-20/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20/par-1/item-3
if the individual business operator has neither a domicile nor a residence in Japan but has in Japan an office, place of business, or other similar place relating to the business it conducts (hereinafter in this item, in paragraph (2) of the following Article, and in Article 22, item (ii) referred to as an "office or similar place"): the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one);
machine translation, not official
**四** 前三号に掲げる場合以外の場合 政令で定める場所
art-20/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-20/par-1/item-4
in a case other than those listed in the preceding three items: the place specified by Cabinet Order.
machine translation, not official
### 第二十一条（個人事業者の納税地の特例） — Special Provisions on the Place for Tax Payment of Individual Business Operators
caption: machine translation, not official
art-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-21
**第一項** 国内に住所のほか居所を有する個人事業者で所得税法第十六条第一項（納税地の特例）の規定の適用を受ける者（第二十三条第一項の規定により納税地の指定を受けている者を除く。）の資産の譲渡等及び特定仕入れに係る消費税の納税地は、前条第一号の規定にかかわらず、その住所地に代え、その居所地とする。
art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-21/par-1
The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a residence in Japan in addition to a domicile and who is subject to the application of Article 16, paragraph (1) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) of the preceding Article, the place of residence in lieu of the place of domicile.
machine translation, not official
**第二項** 国内に住所又は居所を有し、かつ、その住所地又は居所地以外の場所に事務所等を有する個人事業者で所得税法第十六条第二項の規定の適用を受ける者（第二十三条第一項の規定により納税地の指定を受けている者を除く。）の資産の譲渡等及び特定仕入れに係る消費税の納税地は、前条第一号又は第二号の規定にかかわらず、その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）とする。
art-21/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-21/par-2
The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a domicile or residence in Japan and also has an office or similar place at a location other than the place of domicile or the place of residence, and who is subject to the application of Article 16, paragraph (2) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) or item (ii) of the preceding Article, the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one).
machine translation, not official
**第三項** 個人事業者が死亡した場合には、その死亡した者の資産の譲渡等及び特定仕入れに係る消費税の納税地は、その相続人の資産の譲渡等及び特定仕入れに係る消費税の納税地によらず、その死亡当時におけるその死亡した者の資産の譲渡等及び特定仕入れに係る消費税の納税地とする。
art-21/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-21/par-3
Where an individual business operator dies, the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by the person who died is the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person at the time of death, irrespective of the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person's heirs.
machine translation, not official
### 第二十二条（法人の納税地） — Place for Tax Payment of Corporations
caption: machine translation, not official
art-22 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-22
**第一項** 法人の資産の譲渡等及び特定仕入れに係る消費税の納税地は、その法人が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。
art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-22/par-1
The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by a corporation is the place specified in each of the following items in accordance with which of the cases listed in that item the corporation falls under.
machine translation, not official
**一** 国内に本店又は主たる事務所を有する法人（次号において「内国法人」という。）である場合 その本店又は主たる事務所の所在地
art-22/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-22/par-1/item-1
if the corporation has its head office or principal office in Japan (referred to as a "domestic corporation" in the following item): the location of that head office or principal office;
machine translation, not official
**二** 内国法人以外の法人で国内に事務所等を有する法人である場合 その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
art-22/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-22/par-1/item-2
if the corporation is a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one);
machine translation, not official
**三** 前二号に掲げる場合以外の場合 政令で定める場所
art-22/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-22/par-1/item-3
in a case other than those listed in the preceding two items: the place specified by Cabinet Order.
machine translation, not official
### 第二十三条（納税地の指定） — Designation of Place for Tax Payment
caption: machine translation, not official
art-23 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-23
**第一項** 前三条の規定による納税地が個人事業者又は法人の行う資産の譲渡等及び特定仕入れの状況からみて当該資産の譲渡等及び特定仕入れに係る消費税の納税地として不適当であると認められる場合には、その納税地を所轄する国税局長（政令で定める場合には、国税庁長官。次項において同じ。）は、これらの規定にかかわらず、その資産の譲渡等及び特定仕入れに係る消費税の納税地を指定することができる。
art-23/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-23/par-1
If the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases, in light of the status of the transfer, etc. of assets and specified purchases conducted by an individual business operator or a corporation, the regional commissioner having jurisdiction over that place for tax payment (or, in the cases specified by Cabinet Order, the Commissioner of the National Tax Agency; the same applies in the following paragraph) may, notwithstanding those provisions, designate the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases.
machine translation, not official
**第二項** 国税局長は、前項の規定により資産の譲渡等及び特定仕入れに係る消費税の納税地を指定したときは、同項の個人事業者又は法人に対し、書面によりその旨を通知する。
art-23/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-23/par-2
When the regional commissioner has designated the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under the preceding paragraph, the regional commissioner notifies the individual business operator or corporation referred to in that paragraph to that effect in writing.
machine translation, not official
### 第二十四条（納税地指定の処分の取消しがあつた場合の申告等の効力） — Effect of Returns and Other Filings If a Disposition Designating the Place for Tax Payment Is Revoked
caption: machine translation, not official
art-24 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-24
**第一項** 再調査の請求についての決定若しくは審査請求についての裁決又は判決により、前条第一項の規定による資産の譲渡等及び特定仕入れに係る消費税の納税地の指定の処分の取消しがあつた場合においても、その処分の取消しは、その取消しの対象となつた処分のあつた時からその取消しの時までの間に、その取消しの対象となつた納税地をその処分に係る事業者の納税地としてその消費税に関してされた申告、申請、請求、届出その他書類の提出及び納付並びに国税庁長官、国税局長又は税務署長の処分（その取消しの対象となつた処分を除く。）の効力に影響を及ぼさないものとする。
art-24/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-24/par-1
Even if a disposition designating the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under paragraph (1) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, claim, notification, or other submission of documents or any payment made with regard to that consumption tax, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), during the period from the time of the revoked disposition until the time of the revocation, treating the place for tax payment that was the subject of the revocation as the place for tax payment of the business operator to which the disposition related.
machine translation, not official
### 第二十五条（法人の納税地の異動の届出） — Notification of Change in the Place for Tax Payment of Corporations
caption: machine translation, not official
art-25 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-25
**第一項** 法人は、その資産の譲渡等及び特定仕入れに係る消費税の納税地に異動があつた場合（第二十三条第一項の指定により資産の譲渡等及び特定仕入れに係る消費税の納税地の異動があつた場合を除く。）には、遅滞なく、その異動前の納税地を所轄する税務署長に書面によりその旨を届け出なければならない。
art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-25/par-1
If there has been a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases of a corporation (excluding a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases resulting from a designation under Article 23, paragraph (1)), the corporation must, without delay, notify the district director having jurisdiction over the place for tax payment before the change to that effect in writing.
machine translation, not official
### 第二十六条（外国貨物に係る納税地） — Place for Tax Payment for Foreign Goods
caption: machine translation, not official
art-26 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-26
**第一項** 保税地域から引き取られる外国貨物に係る消費税の納税地は、当該保税地域の所在地とする。
art-26/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-26/par-1
The place for tax payment of consumption tax on foreign goods taken out of a bonded area is the location of that bonded area.
machine translation, not official
### 第二十七条（税関長の確認を受けた免税対象物品を輸出しない場合の納税地） — Place for Tax Payment Where Tax-Exempt Goods Confirmed by the Director-General of the Customs House Are Not Exported
caption: machine translation, not official
art-27 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-27
**第一項** 第八条第六項の規定に該当する同条第一項に規定する免税対象物品の譲渡に係る消費税の納税地は、同項の税関長の確認を受けた場所（同条第六項に規定する免税購入対象者が当該税関長の確認を受けた場所以外の場所から出国する場合には、その出港地）とする。
art-27/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-27/par-1
The place for tax payment of consumption tax on a transfer of tax-exempt goods prescribed in Article 8, paragraph (1) that falls under Article 8, paragraph (6) is the place where the confirmation of the director-general of the customs house referred to in Article 8, paragraph (1) was obtained (or, in the case where the person eligible for tax-free purchase prescribed in Article 8, paragraph (6) leaves Japan from a place other than the place where that confirmation was obtained, the port of departure).
machine translation, not official
## 第二章 課税標準及び税率 — Chapter II Tax Base and Tax Rate
heading: machine translation, not official
ch-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-2
### 第二十八条（課税標準） — Tax Base
caption: machine translation, not official
art-28 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28
**第一項** 課税資産の譲渡等に係る消費税の課税標準は、課税資産の譲渡等の対価の額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含まないものとする。以下この項及び第三項において同じ。）とする。ただし、法人が資産を第四条第五項第二号に規定する役員に譲渡した場合において、その対価の額が当該譲渡の時における当該資産の価額に比し著しく低いときは、その価額に相当する金額をその対価の額とみなす。
art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-1
The tax base for consumption tax on taxable transfers, etc. of assets is the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of all money, anything other than money, rights, or other economic benefits received or to be received as consideration, and not including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets or the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies hereinafter in this paragraph and paragraph (3)). However, where a corporation transfers an asset to an officer prescribed in Article 4, paragraph (5), item (ii) and the amount of consideration is significantly lower than the value of that asset at the time of the transfer, the amount equivalent to that value is deemed to be the amount of consideration.
machine translation, not official
**第二項** 特定課税仕入れに係る消費税の課税標準は、特定課税仕入れに係る支払対価の額（対価として支払い、又は支払うべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額をいう。）とする。
art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-2
The tax base for consumption tax on specified taxable purchases is the amount of consideration paid for the specified taxable purchase (meaning the amount of all money, anything other than money, rights, or other economic benefits paid or to be paid as consideration).
machine translation, not official
**第三項** 第四条第五項各号に掲げる行為に該当するものについては、次の各号に掲げる行為の区分に応じ当該各号に定める金額をその対価の額とみなす。
art-28/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-3
For acts that fall under any of the items of Article 4, paragraph (5), the amount specified in each of the following items in accordance with the category of act listed in that item is deemed to be the amount of consideration.
machine translation, not official
**一** 第四条第五項第一号に掲げる消費又は使用 当該消費又は使用の時における当該消費し、又は使用した資産の価額に相当する金額
art-28/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-3/item-1
consumption or use listed in Article 4, paragraph (5), item (i): the amount equivalent to the value of the asset consumed or used, at the time of that consumption or use;
machine translation, not official
**二** 第四条第五項第二号に掲げる贈与 当該贈与の時における当該贈与をした資産の価額に相当する金額
art-28/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-3/item-2
a gift listed in Article 4, paragraph (5), item (ii): the amount equivalent to the value of the asset given, at the time of that gift.
machine translation, not official
**第四項** 保税地域から引き取られる課税貨物に係る消費税の課税標準は、当該課税貨物につき関税定率法（明治四十三年法律第五十四号）第四条から第四条の九まで（課税価格の計算方法）の規定に準じて算出した価格に当該課税貨物の保税地域からの引取りに係る消費税以外の消費税等（国税通則法第二条第三号（定義）に規定する消費税等をいう。）の額（附帯税の額に相当する額を除く。）及び関税の額（関税法第二条第一項第四号の二に規定する附帯税の額に相当する額を除く。）に相当する金額を加算した金額とする。
art-28/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-4
The tax base for consumption tax on taxable goods taken out of a bonded area is the amount obtained by adding, to the price calculated for the taxable goods in accordance with the provisions of Articles 4 through 4-9 (Method of Calculating the Dutiable Value) of the Customs Tariff Act (Act No. 54 of 1910), an amount equivalent to the amount of consumption tax, etc. other than the consumption tax relating to the taking of the taxable goods out of the bonded area (meaning the consumption tax, etc. prescribed in Article 2, item (iii) (Definitions) of the Act on General Rules for National Taxes; excluding the amount equivalent to the amount of accessory tax) and an amount equivalent to the amount of customs duty (excluding the amount equivalent to the amount of accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 of the Customs Act).
machine translation, not official
**第五項** 第三項に定めるもののほか、第一項、第二項又は前項に規定する課税標準の額の計算の細目に関し必要な事項は、政令で定める。
art-28/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-28/par-5
In addition to what is provided for in paragraph (3), matters necessary for the details of the calculation of the amount of the tax base prescribed in paragraph (1), paragraph (2), or the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十九条（税率） — Tax Rates
caption: machine translation, not official
art-29 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-29
**第一項** 消費税の税率は、次の各号に掲げる区分に応じ当該各号に定める率とする。
art-29/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-29/par-1
The rate of consumption tax is the rate specified in each of the following items in accordance with the category listed in that item.
machine translation, not official
**一** 課税資産の譲渡等（軽減対象課税資産の譲渡等を除く。）、特定課税仕入れ及び保税地域から引き取られる課税貨物（軽減対象課税貨物を除く。） 百分の七・八
art-29/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-29/par-1/item-1
taxable transfers, etc. of assets (excluding taxable transfers, etc. of assets subject to the reduced rate), specified taxable purchases, and taxable goods taken out of a bonded area (excluding taxable goods subject to the reduced rate): 7.8 percent;
machine translation, not official
**二** 軽減対象課税資産の譲渡等及び保税地域から引き取られる軽減対象課税貨物 百分の六・二四
art-29/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-29/par-1/item-2
taxable transfers, etc. of assets subject to the reduced rate and taxable goods subject to the reduced rate that are taken out of a bonded area: 6.24 percent.
machine translation, not official
## 第三章 税額控除等 — Chapter III Tax Deductions, etc.
heading: machine translation, not official
ch-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-3
### 第三十条（仕入れに係る消費税額の控除） — Deduction of Consumption Tax on Purchases
caption: machine translation, not official
art-30 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30
**第一項** 事業者（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。）が、国内において行う課税仕入れ（特定課税仕入れに該当するものを除く。以下この条及び第三十二条から第三十六条までにおいて同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物については、次の各号に掲げる場合の区分に応じ当該各号に定める日の属する課税期間の第四十五条第一項第二号に掲げる消費税額（以下この章において「課税標準額に対する消費税額」という。）から、当該課税期間中に国内において行つた課税仕入れに係る消費税額（当該課税仕入れに係る適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第九項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第九項において同じ。）の記載事項を基礎として計算した金額その他の政令で定めるところにより計算した金額をいう。以下この章において同じ。）、当該課税期間中に国内において行つた特定課税仕入れに係る消費税額（当該特定課税仕入れに係る支払対価の額に百分の七・八を乗じて算出した金額をいう。以下この章において同じ。）及び当該課税期間における保税地域からの引取りに係る課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）につき課された又は課されるべき消費税額（附帯税の額に相当する額を除く。次項において同じ。）の合計額を控除する。
art-30/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-1
With respect to a taxable purchase that a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes in Japan (excluding one that falls under a specified taxable purchase; the same applies hereinafter in this Article and in Articles 32 through 36) or a specified taxable purchase, or taxable goods that it takes out of a bonded area, there is deducted from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) (hereinafter in this Chapter referred to as "consumption tax on the tax base amount") for the taxable period that includes the day specified in each of the following items according to the category of case set forth in that item the total of the amount of consumption tax on taxable purchases made in Japan during that taxable period (meaning an amount calculated on the basis of the matters stated in the qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1); the same applies in paragraph (9)) or qualified simplified invoice (meaning a qualified simplified invoice prescribed in Article 57-4, paragraph (2); the same applies in paragraph (9)) relating to that taxable purchase, or any other amount calculated as provided by Cabinet Order; the same applies hereinafter in this Chapter), the amount of consumption tax on specified taxable purchases made in Japan during that taxable period (meaning an amount calculated by multiplying the amount of consideration paid for that specified taxable purchase by 7.8 percent; the same applies hereinafter in this Chapter), and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area in that taxable period (excluding goods exempted from consumption tax under the provisions of other laws or treaties; the same applies hereinafter in this Chapter) (excluding an amount equivalent to the amount of accessory tax; the same applies in the following paragraph).
machine translation, not official
**一** 国内において課税仕入れを行つた場合 当該課税仕入れを行つた日
art-30/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-1/item-1
in the case where a taxable purchase is made in Japan: the day on which that taxable purchase was made;
machine translation, not official
**二** 国内において特定課税仕入れを行つた場合 当該特定課税仕入れを行つた日
art-30/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-1/item-2
in the case where a specified taxable purchase is made in Japan: the day on which that specified taxable purchase was made;
machine translation, not official
**三** 保税地域から引き取る課税貨物につき第四十七条第一項の規定による申告書（同条第三項の場合を除く。）又は同条第二項の規定による申告書を提出した場合 当該申告に係る課税貨物（第六項において「一般申告課税貨物」という。）を引き取つた日
art-30/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-1/item-3
in the case where a return under Article 47, paragraph (1) (excluding the case under paragraph (3) of that Article) or a return under paragraph (2) of that Article has been submitted for taxable goods taken out of a bonded area: the day on which the taxable goods relating to that return (referred to in paragraph (6) as "taxable goods under a general return") were taken;
machine translation, not official
**四** 保税地域から引き取る課税貨物につき特例申告書を提出した場合（当該特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額につき決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この号において同じ。）があつた場合を含む。以下同じ。） 当該特例申告書を提出した日又は当該申告に係る決定（以下「特例申告に関する決定」という。）の通知を受けた日
art-30/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-1/item-4
in the case where a special return has been submitted for taxable goods taken out of a bonded area (including the case where a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this item) has been made with respect to the amount set forth in Article 47, paragraph (1), item (i) or (ii) that is to be stated in that special return; the same applies hereinafter): the day on which that special return was submitted or the day on which notice was received of the determination relating to that return (hereinafter referred to as a "determination on a special return").
machine translation, not official
**第二項** 前項の場合において、同項に規定する課税期間における課税売上高が五億円を超えるとき、又は当該課税期間における課税売上割合が百分の九十五に満たないときは、同項の規定により控除する課税仕入れに係る消費税額、特定課税仕入れに係る消費税額及び同項に規定する保税地域からの引取りに係る課税貨物につき課された又は課されるべき消費税額（以下この章において「課税仕入れ等の税額」という。）の合計額は、同項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める方法により計算した金額とする。
art-30/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-2
In the case referred to in the preceding paragraph, where the taxable sales in the taxable period prescribed in that paragraph exceed 500 million yen, or where the taxable sales ratio in that taxable period is less than 95 percent, the total of the amount of consumption tax on taxable purchases, the amount of consumption tax on specified taxable purchases, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area prescribed in that paragraph, which are deducted under the provisions of that paragraph (hereinafter in this Chapter referred to as the "amount of tax on taxable purchases, etc."), is, notwithstanding the provisions of that paragraph, the amount calculated by the method specified in each of the following items according to the category of case set forth in that item.
machine translation, not official
**一** 当該課税期間中に国内において行つた課税仕入れ及び特定課税仕入れ並びに当該課税期間における前項に規定する保税地域からの引取りに係る課税貨物につき、課税資産の譲渡等にのみ要するもの、課税資産の譲渡等以外の資産の譲渡等（以下この号において「その他の資産の譲渡等」という。）にのみ要するもの及び課税資産の譲渡等とその他の資産の譲渡等に共通して要するものにその区分が明らかにされている場合 イに掲げる金額にロに掲げる金額を加算する方法
art-30/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-2/item-1
in the case where, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in the preceding paragraph in that taxable period, it is clear which are required solely for taxable transfers, etc. of assets, which are required solely for transfers, etc. of assets other than taxable transfers, etc. of assets (referred to in this item as "other transfers, etc. of assets"), and which are required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets: the method of adding the amount set forth in (b) to the amount set forth in (a):
machine translation, not official
**イ** 課税資産の譲渡等にのみ要する課税仕入れ、特定課税仕入れ及び課税貨物に係る課税仕入れ等の税額の合計額
art-30/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-2/item-1/sub-1
the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 課税資産の譲渡等とその他の資産の譲渡等に共通して要する課税仕入れ、特定課税仕入れ及び課税貨物に係る課税仕入れ等の税額の合計額に課税売上割合を乗じて計算した金額
art-30/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-2/item-1/sub-2
the amount calculated by multiplying the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該課税期間における課税仕入れ等の税額の合計額に課税売上割合を乗じて計算する方法
art-30/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-2/item-2
in cases other than the case set forth in the preceding item: the method of calculating by multiplying the total amount of the amount of tax on taxable purchases, etc. in that taxable period by the taxable sales ratio.
machine translation, not official
**第三項** 前項第一号に掲げる場合において、同号ロに掲げる金額の計算の基礎となる同号ロに規定する課税売上割合に準ずる割合（当該割合が当該事業者の営む事業の種類の異なるごと又は当該事業に係る販売費、一般管理費その他の費用の種類の異なるごとに区分して算出したものである場合には、当該区分して算出したそれぞれの割合。以下この項において同じ。）で次に掲げる要件の全てに該当するものがあるときは、当該事業者の第二号に規定する承認を受けた日の属する課税期間以後の課税期間については、前項第一号の規定にかかわらず、同号ロに掲げる金額は、当該課税売上割合に代えて、当該割合を用いて計算した金額とする。ただし、当該割合を用いて計算することをやめようとする旨を記載した届出書を提出した日の属する課税期間以後の課税期間については、この限りでない。
art-30/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-3
In the case set forth in item (i) of the preceding paragraph, where there is a ratio equivalent to the taxable sales ratio prescribed in (b) of that item, which is the basis for calculating the amount set forth in (b) of that item (where that ratio is calculated separately for each different type of business conducted by the business operator or for each different type of selling expenses, general and administrative expenses or other expenses relating to that business, each ratio so calculated separately; the same applies hereinafter in this paragraph) that meets all of the following requirements, then for the taxable periods on or after the taxable period that includes the day on which the business operator received the approval prescribed in item (ii), the amount set forth in (b) of that item is, notwithstanding the provisions of item (i) of the preceding paragraph, the amount calculated using that ratio in place of that taxable sales ratio; provided, however, that this does not apply to taxable periods on or after the taxable period that includes the day on which a written notification stating the intention to discontinue calculating using that ratio is submitted.
machine translation, not official
**一** 当該割合が当該事業者の営む事業の種類又は当該事業に係る販売費、一般管理費その他の費用の種類に応じ合理的に算定されるものであること。
art-30/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-3/item-1
that the ratio is reasonably calculated in accordance with the type of business conducted by the business operator or the type of selling expenses, general and administrative expenses or other expenses relating to that business;
machine translation, not official
**二** 当該割合を用いて前項第一号ロに掲げる金額を計算することにつき、その納税地を所轄する税務署長の承認を受けたものであること。
art-30/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-3/item-2
that the business operator has received the approval of the district director having jurisdiction over its place for tax payment for calculating the amount set forth in item (i), (b) of the preceding paragraph using that ratio.
machine translation, not official
**第四項** 第二項第一号に掲げる場合に該当する事業者は、同項の規定にかかわらず、当該課税期間中に国内において行つた課税仕入れ及び特定課税仕入れ並びに当該課税期間における第一項に規定する保税地域からの引取りに係る課税貨物につき、同号に定める方法に代え、第二項第二号に定める方法により第一項の規定により控除される課税仕入れ等の税額の合計額を計算することができる。
art-30/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-4
A business operator that falls under the case set forth in paragraph (2), item (i) may, notwithstanding the provisions of that paragraph, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in paragraph (1) in that taxable period, calculate the total amount of the amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1), in place of the method specified in that item, by the method specified in paragraph (2), item (ii).
machine translation, not official
**第五項** 第二項又は前項の場合において、第二項第二号に定める方法により計算することとした事業者は、当該方法により計算することとした課税期間の初日から同日以後二年を経過する日までの間に開始する各課税期間において当該方法を継続して適用した後の課税期間でなければ、同項第一号に定める方法により計算することは、できないものとする。
art-30/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-5
In the case referred to in paragraph (2) or the preceding paragraph, a business operator that has decided to calculate by the method specified in paragraph (2), item (ii) may not calculate by the method specified in item (i) of that paragraph unless it is a taxable period after that method has been continuously applied in each taxable period that begins during the period from the first day of the taxable period for which it decided to calculate by that method to the day on which two years have elapsed from that same day.
machine translation, not official
**第六項** 第一項に規定する特定課税仕入れに係る支払対価の額とは、特定課税仕入れの対価の額（対価として支払い、又は支払うべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額をいう。）をいい、同項に規定する保税地域からの引取りに係る課税貨物とは、保税地域から引き取つた一般申告課税貨物又は特例申告書の提出若しくは特例申告に関する決定に係る課税貨物をいい、第二項に規定する課税期間における課税売上高とは、当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額から当該課税期間における売上げに係る税抜対価の返還等の金額（当該課税期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額から同項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額を控除した金額をいう。）の合計額を控除した残額（当該課税期間が一年に満たない場合には、当該残額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。）で除し、これに十二を乗じて計算した金額）をいい、第二項に規定する課税売上割合とは、当該事業者が当該課税期間中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。）の対価の額の合計額のうちに当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいう。
art-30/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-6
The amount of consideration paid for a specified taxable purchase prescribed in paragraph (1) means the amount of consideration for the specified taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration); the taxable goods relating to the taking out of a bonded area prescribed in that paragraph means taxable goods under a general return taken out of a bonded area, or taxable goods relating to the submission of a special return or to a determination on a special return; the taxable sales in the taxable period prescribed in paragraph (2) means the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph), the total of the amounts of tax-exclusive refunds, etc. of consideration for sales in that taxable period (meaning the amount obtained by deducting, from the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) made during that taxable period, the amount calculated by multiplying the amount of consumption tax relating to the amount of refund, etc. of consideration for sales prescribed in that paragraph by 100/78) (where that taxable period is less than one year, the amount calculated by dividing that remainder by the number of months in that taxable period (calculated according to the calendar, with any fraction of less than one month counted as one month) and multiplying the result by twelve); and the taxable sales ratio prescribed in paragraph (2) means the ratio calculated as provided by Cabinet Order as the proportion that the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period accounts for in the total amount of consideration for transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) made by the business operator in Japan during that taxable period.
machine translation, not official
**第七項** 第一項の規定は、事業者が当該課税期間の課税仕入れ等の税額の控除に係る帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）を保存しない場合には、当該保存がない課税仕入れ、特定課税仕入れ又は課税貨物に係る課税仕入れ等の税額については、適用しない。ただし、災害その他やむを得ない事情により、当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-30/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-7
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a taxable purchase, specified taxable purchase or taxable goods for which the business operator does not preserve the books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase); provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第八項** 前項に規定する帳簿とは、次に掲げる帳簿をいう。
art-30/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8
The books prescribed in the preceding paragraph means the following books.
machine translation, not official
**一** 課税仕入れ等の税額が課税仕入れに係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-1
where the amount of tax on taxable purchases, etc. relates to a taxable purchase, books in which the following matters are stated:
machine translation, not official
**イ** 課税仕入れの相手方の氏名又は名称
art-30/par-8/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-1/sub-1
the name of the counterparty to the taxable purchase;
machine translation, not official
**ロ** 課税仕入れを行つた年月日
art-30/par-8/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-1/sub-2
the date on which the taxable purchase was made;
machine translation, not official
**ハ** 課税仕入れに係る資産又は役務の内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）
art-30/par-8/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-1/sub-3
the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**ニ** 課税仕入れに係る支払対価の額（当該課税仕入れの対価として支払い、又は支払うべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、当該課税仕入れに係る資産を譲り渡し、若しくは貸し付け、又は当該課税仕入れに係る役務を提供する事業者に課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）に相当する額がある場合には、当該相当する額を含む。第三十二条第一項において同じ。）
art-30/par-8/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-1/sub-4
the amount of consideration paid for the taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration for that taxable purchase, and, where there is an amount equivalent to the amount of consumption tax to be imposed on the business operator that transfers or lends the asset relating to that taxable purchase or provides the services relating to that taxable purchase and the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base (excluding the amount equivalent to the amount of accessory tax on these tax amounts), including that equivalent amount; the same applies in Article 32, paragraph (1));
machine translation, not official
**二** 課税仕入れ等の税額が特定課税仕入れに係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2
where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase, books in which the following matters are stated:
machine translation, not official
**イ** 特定課税仕入れの相手方の氏名又は名称
art-30/par-8/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2/sub-1
the name of the counterparty to the specified taxable purchase;
machine translation, not official
**ロ** 特定課税仕入れを行つた年月日
art-30/par-8/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2/sub-2
the date on which the specified taxable purchase was made;
machine translation, not official
**ハ** 特定課税仕入れの内容
art-30/par-8/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2/sub-3
the details of the specified taxable purchase;
machine translation, not official
**ニ** 第一項に規定する特定課税仕入れに係る支払対価の額
art-30/par-8/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2/sub-4
the amount of consideration paid for the specified taxable purchase prescribed in paragraph (1);
machine translation, not official
**ホ** 特定課税仕入れに係るものである旨
art-30/par-8/item-2/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-2/sub-5
the fact that it relates to a specified taxable purchase;
machine translation, not official
**三** 課税仕入れ等の税額が第一項に規定する保税地域からの引取りに係る課税貨物に係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-3
where the amount of tax on taxable purchases, etc. relates to taxable goods relating to the taking out of a bonded area prescribed in paragraph (1), books in which the following matters are stated:
machine translation, not official
**イ** 課税貨物を保税地域から引き取つた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取つた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
art-30/par-8/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-3/sub-1
the date on which the taxable goods were taken out of a bonded area (where a special return has been submitted for the taxable goods, the date on which they were taken out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
machine translation, not official
**ロ** 課税貨物の内容
art-30/par-8/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-3/sub-2
the details of the taxable goods;
machine translation, not official
**ハ** 課税貨物の引取りに係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。次項第五号において同じ。）又はその合計額
art-30/par-8/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-8/item-3/sub-3
the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods (excluding the amount equivalent to the amount of accessory tax on these tax amounts; the same applies in item (v) of the following paragraph) or the total of these amounts.
machine translation, not official
**第九項** 第七項に規定する請求書等とは、次に掲げる書類及び電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録をいう。第二号において同じ。）をいう。
art-30/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9
The invoice, etc. prescribed in paragraph (7) means the following documents and electronic or magnetic records (meaning an electronic or magnetic record prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies in item (ii)).
machine translation, not official
**一** 事業者に対し課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。次号及び第三号において同じ。）を行う他の事業者（適格請求書発行事業者に限る。次号及び第三号において同じ。）が、当該課税資産の譲渡等につき当該事業者に交付する適格請求書又は適格簡易請求書
art-30/par-9/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-1
a qualified invoice or qualified simplified invoice that another business operator (limited to a qualified invoice issuer; the same applies in the following item and item (iii)) that conducts a taxable transfer, etc. of assets with respect to the business operator (excluding a transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty; the same applies in the following item and item (iii)) delivers to that business operator for that taxable transfer, etc. of assets;
machine translation, not official
**二** 事業者に対し課税資産の譲渡等を行う他の事業者が、第五十七条の四第五項の規定により当該課税資産の譲渡等につき当該事業者に交付すべき適格請求書又は適格簡易請求書に代えて提供する電磁的記録
art-30/par-9/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-2
an electronic or magnetic record that another business operator that conducts a taxable transfer, etc. of assets with respect to the business operator provides, under the provisions of Article 57-4, paragraph (5), in place of the qualified invoice or qualified simplified invoice that it should deliver to that business operator for that taxable transfer, etc. of assets;
machine translation, not official
**三** 事業者がその行つた課税仕入れ（他の事業者が行う課税資産の譲渡等に該当するものに限るものとし、当該課税資産の譲渡等のうち、第五十七条の四第一項ただし書又は第五十七条の六第一項本文の規定の適用を受けるものを除く。）につき作成する仕入明細書、仕入計算書その他これらに類する書類で課税仕入れの相手方の氏名又は名称その他の政令で定める事項が記載されているもの（当該書類に記載されている事項につき、当該課税仕入れの相手方の確認を受けたものに限る。）
art-30/par-9/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-3
a detailed statement of purchases, statement of purchase calculations, or other similar document that a business operator prepares for a taxable purchase it has made (limited to one that falls under a taxable transfer, etc. of assets conducted by another business operator, and excluding, among those taxable transfers, etc. of assets, any to which the proviso to Article 57-4, paragraph (1) or the main clause of Article 57-6, paragraph (1) applies), in which the name of the counterparty to the taxable purchase and other matters specified by Cabinet Order are stated (limited to a document in which the matters stated have been confirmed by the counterparty to the taxable purchase);
machine translation, not official
**四** 事業者がその行つた課税仕入れ（卸売市場においてせり売又は入札の方法により行われるものその他の媒介又は取次ぎに係る業務を行う者を介して行われる課税仕入れとして政令で定めるものに限る。）につき当該媒介又は取次ぎに係る業務を行う者から交付を受ける請求書、納品書その他これらに類する書類で政令で定める事項が記載されているもの
art-30/par-9/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-4
an invoice, delivery slip, or other similar document in which matters specified by Cabinet Order are stated, that a business operator receives, from a person who conducts the business of intermediation or agency, for a taxable purchase it has made (limited to a taxable purchase specified by Cabinet Order as one made through a person who conducts the business of intermediation or agency, such as one made by auction or tender at a wholesale market);
machine translation, not official
**五** 課税貨物を保税地域から引き取る事業者が税関長から交付を受ける当該課税貨物の輸入の許可（関税法第六十七条（輸出又は輸入の許可）に規定する輸入の許可をいう。）があつたことを証する書類その他の政令で定める書類で次に掲げる事項が記載されているもの
art-30/par-9/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5
a document specified by Cabinet Order, such as a document certifying that import permission (meaning import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act) has been granted for taxable goods, that a business operator that takes the taxable goods out of a bonded area receives from the director-general of a customs house, in which the following matters are stated:
machine translation, not official
**イ** 納税地を所轄する税関長
art-30/par-9/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5/sub-1
the director-general of the customs house having jurisdiction over the place for tax payment;
machine translation, not official
**ロ** 課税貨物を保税地域から引き取ることができることとなつた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取ることができることとなつた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
art-30/par-9/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5/sub-2
the date on which it became possible to take the taxable goods out of a bonded area (where a special return has been submitted for the taxable goods, the date on which it became possible to take them out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
machine translation, not official
**ハ** 課税貨物の内容
art-30/par-9/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5/sub-3
the details of the taxable goods;
machine translation, not official
**ニ** 課税貨物に係る消費税の課税標準である金額並びに引取りに係る消費税額及び地方消費税額
art-30/par-9/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5/sub-4
the amount of the tax base for consumption tax on the taxable goods, and the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods;
machine translation, not official
**ホ** 書類の交付を受ける事業者の氏名又は名称
art-30/par-9/item-5/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-9/item-5/sub-5
the name of the business operator that receives the document.
machine translation, not official
**第十項** 第一項の規定は、事業者が国内において行う別表第二第十三号に掲げる住宅の貸付けの用に供しないことが明らかな建物（その附属設備を含む。以下この項において同じ。）以外の建物（第十二条の四第一項に規定する高額特定資産又は同条第二項に規定する調整対象自己建設高額資産に該当するものに限る。第三十五条の二において「居住用賃貸建物」という。）に係る課税仕入れ等の税額については、適用しない。
art-30/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-10
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a building (limited to one that falls under a high-value specified asset prescribed in Article 12-4, paragraph (1) or an adjustment-target self-constructed high-value asset prescribed in paragraph (2) of that Article; referred to as a "residential rental building" in Article 35-2), other than a building (including its accessory facilities; the same applies hereinafter in this paragraph) that is clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) that the business operator conducts in Japan.
machine translation, not official
**第十一項** 第一項の規定は、事業者が課税仕入れ（当該課税仕入れに係る資産が金又は白金の地金である場合に限る。）の相手方の本人確認書類（住民票の写しその他の財務省令で定めるものをいう。）を保存しない場合には、当該保存がない課税仕入れに係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により、当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-30/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-11
Where a business operator does not preserve an identity verification document (meaning a copy of a resident record or any other document specified by Ministry of Finance Order) of the counterparty to a taxable purchase (limited to a taxable purchase for which the asset is gold or platinum bullion), the provisions of paragraph (1) do not apply to the amount of consumption tax on the taxable purchase for which there is no such preservation; provided, however, that this does not apply where the business operator proves that it was unable to preserve the document due to a disaster or other unavoidable circumstances.
machine translation, not official
**第十二項** 第一項の規定は、その課税仕入れの際に、当該課税仕入れに係る資産が納付すべき消費税を納付しないで保税地域から引き取られた課税貨物又は第八条第一項の規定により消費税が免除された物品に係るものである場合（当該課税仕入れを行う事業者が、当該消費税が納付されていないこと又は免除されたものであることを知つていた場合に限る。）には、当該課税仕入れに係る消費税額については、適用しない。
art-30/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-12
The provisions of paragraph (1) do not apply to the amount of consumption tax on a taxable purchase where, at the time of the taxable purchase, the asset relating to the taxable purchase is taxable goods taken out of a bonded area without payment of the consumption tax that should have been paid, or goods for which consumption tax was exempted under the provisions of Article 8, paragraph (1) (limited to the case where the business operator making the taxable purchase knew that the consumption tax had not been paid or that it was exempted).
machine translation, not official
**第十三項** 第七項に規定する帳簿の記載事項の特例、当該帳簿及び同項に規定する請求書等の保存に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-30/par-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-30/par-13
Special provisions on the matters to be stated in the books prescribed in paragraph (7), matters concerning the preservation of those books and the invoices, etc. prescribed in that paragraph, and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三十一条（非課税資産の輸出等を行つた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Export of Non-Taxable Assets, etc.
caption: machine translation, not official
art-31 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-31
**第一項** 事業者が国内において第六条第一項の規定により消費税を課さないこととされる資産の譲渡等（以下この項において「非課税資産の譲渡等」という。）のうち第七条第一項各号に掲げる資産の譲渡等（以下この項及び次項において「輸出取引等」という。）に該当するものを行つた場合において、当該非課税資産の譲渡等が輸出取引等に該当するものであることにつき、財務省令で定めるところにより証明がされたときは、当該非課税資産の譲渡等のうち当該証明がされたものは、課税資産の譲渡等に係る輸出取引等に該当するものとみなして、前条の規定を適用する。
art-31/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-31/par-1
Where a business operator conducts in Japan, among transfers, etc. of assets for which consumption tax is not to be imposed under the provisions of Article 6, paragraph (1) (hereinafter in this paragraph referred to as "non-taxable transfers, etc. of assets"), one that falls under the transfers, etc. of assets listed in the items of Article 7, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as "export transactions, etc."), and it has been proved, as provided by Ministry of Finance Order, that the non-taxable transfer, etc. of assets falls under an export transaction, etc., the provisions of the preceding Article apply, with the non-taxable transfer, etc. of assets for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
machine translation, not official
**第二項** 事業者が、国内以外の地域における資産の譲渡等又は自己の使用のため、資産を輸出した場合において、当該資産が輸出されたことにつき財務省令で定めるところにより証明がされたときは、当該資産の輸出のうち当該証明がされたものは、課税資産の譲渡等に係る輸出取引等に該当するものとみなして、前条の規定を適用する。
art-31/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-31/par-2
Where a business operator exports an asset for a transfer, etc. of assets outside Japan or for its own use, and it has been proved, as provided by Ministry of Finance Order, that the asset has been exported, the provisions of the preceding Article apply, with the export of the asset for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
machine translation, not official
**第三項** 前二項の場合における前条第二項に規定する課税売上割合の計算の方法その他同条の規定の適用に関し必要な事項は、政令で定める。
art-31/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-31/par-3
The method of calculating the taxable sales ratio prescribed in paragraph (2) of the preceding Article in the cases under the preceding two paragraphs, and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
machine translation, not official
### 第三十二条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
caption: machine translation, not official
art-32 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32
**第一項** 事業者が、国内において行つた課税仕入れ（第三十条第一項の規定の適用を受けたものに限る。以下この条において同じ。）又は特定課税仕入れにつき、返品をし、又は値引き若しくは割戻しを受けたことにより、当該課税仕入れに係る支払対価の額若しくは当該特定課税仕入れに係る支払対価の額（同項に規定する特定課税仕入れに係る支払対価の額をいう。以下この項において同じ。）の全部若しくは一部の返還又は当該課税仕入れに係る支払対価の額若しくは当該特定課税仕入れに係る支払対価の額に係る買掛金その他の債務の額の全部若しくは一部の減額（以下この条において「仕入れに係る対価の返還等」という。）を受けた場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を当該仕入れに係る対価の返還等を受けた日の属する課税期間における課税仕入れ等の税額の合計額とみなして、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定を適用する。
art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1
Where a business operator, by returning goods or receiving a price reduction or rebate with respect to a taxable purchase that it made in Japan (limited to one to which the provisions of Article 30, paragraph (1) have been applied; the same applies hereinafter in this Article) or a specified taxable purchase, receives a refund of all or part of the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid for a specified taxable purchase prescribed in that paragraph; the same applies hereinafter in this paragraph), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (hereinafter in this Article referred to as a "refund, etc. of consideration for purchases"), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund, etc. of consideration for purchases was received.
machine translation, not official
**一** 当該事業者の当該課税期間における第三十条第一項の規定により控除される課税仕入れ等の税額の合計額（以下この章において「仕入れに係る消費税額」という。）の計算につき同条第二項の規定の適用がない場合 当該課税期間における課税仕入れ等の税額の合計額から当該課税期間において仕入れに係る対価の返還等を受けた金額に係る消費税額（当該課税仕入れに係る支払対価の額につき返還を受けた金額又は当該減額を受けた債務の額に百十分の七・八（当該仕入れに係る対価の返還等が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額及び当該特定課税仕入れに係る支払対価の額につき返還を受けた金額又は当該減額を受けた債務の額に百分の七・八を乗じて算出した金額をいう。以下この項及び次項において同じ。）の合計額を控除した残額
art-32/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1/item-1
where paragraph (2) of Article 30 does not apply to the calculation of the total amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1) of that Article for that taxable period of the business operator (hereinafter in this Chapter referred to as "consumption tax on purchases"): the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period (meaning the amount calculated by multiplying the amount refunded of the amount of consideration paid for the taxable purchase, or the amount of the debt reduced, by 7.8/110 (or, where the refund, etc. of consideration for purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108), and the amount calculated by multiplying the amount refunded of the amount of consideration paid for the specified taxable purchase, or the amount of the debt reduced, by 7.8 percent; the same applies hereinafter in this paragraph and the following paragraph);
machine translation, not official
**二** 当該事業者が当該課税期間における仕入れに係る消費税額を第三十条第二項第一号に定める方法により計算する場合 イに掲げる金額にロに掲げる金額を加算した金額
art-32/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1/item-2
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
machine translation, not official
**イ** 第三十条第二項第一号イに掲げる金額から課税資産の譲渡等にのみ要する課税仕入れにつき当該課税期間において仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を控除した残額
art-32/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1/item-2/sub-1
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 第三十条第二項第一号ロに掲げる金額から課税資産の譲渡等とその他の資産の譲渡等（同号に規定するその他の資産の譲渡等をいう。第四項第二号ロにおいて同じ。）に共通して要する課税仕入れにつき当該課税期間において仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額に同条第二項第一号ロに規定する課税売上割合を乗じて計算した金額（同条第三項本文の規定の適用がある場合には、同項に規定する承認に係る割合を用いて計算した金額。第四項第二号ロにおいて同じ。）を控除した残額
art-32/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1/item-2/sub-2
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required commonly for taxable transfer, etc. of assets and other transfer, etc. of assets (meaning other transfer, etc. of assets prescribed in that item; the same applies in paragraph (4), item (ii), (b)) by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (where the main clause of paragraph (3) of that Article applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph; the same applies in paragraph (4), item (ii), (b)).
machine translation, not official
**三** 当該事業者が当該課税期間における仕入れに係る消費税額を第三十条第二項第二号に定める方法により計算する場合 同号に規定する課税仕入れ等の税額の合計額に同号に規定する課税売上割合（以下この号及び第四項第三号において「課税売上割合」という。）を乗じて計算した金額から当該課税期間において仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額に課税売上割合を乗じて計算した金額を控除した残額
art-32/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-1/item-3
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio prescribed in that item (hereinafter in this item and paragraph (4), item (iii) referred to as the "taxable sales ratio"), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period by the taxable sales ratio.
machine translation, not official
**第二項** 前項の規定により仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を当該仕入れに係る対価の返還等を受けた日の属する課税期間における課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして政令で定めるところにより当該課税期間の課税標準額に対する消費税額に加算する。
art-32/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-2
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた課税仕入れ又は特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合には、その相続人が行つた課税仕入れ又は特定課税仕入れにつき仕入れに係る対価の返還等を受けたものとみなして、前二項の規定を適用する。
art-32/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-3
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the heir.
machine translation, not official
**第四項** 事業者が、保税地域からの引取りに係る課税貨物（第三十条第一項に規定する保税地域からの引取りに係る課税貨物をいう。以下この条及び第三十六条において同じ。）に係る消費税額の全部又は一部につき、他の法律の規定により、還付を受ける場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を当該還付を受ける日の属する課税期間における課税仕入れ等の税額の合計額とみなして、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定を適用する。
art-32/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4
Where a business operator receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area (meaning taxable goods taken out of a bonded area prescribed in Article 30, paragraph (1); the same applies hereinafter in this Article and Article 36), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received.
machine translation, not official
**一** 当該事業者の当該課税期間における仕入れに係る消費税額の計算につき第三十条第二項の規定の適用がない場合 当該課税期間における課税仕入れ等の税額の合計額（当該課税期間において第一項第一号の規定の適用がある場合には、同号に定める残額）から保税地域からの引取りに係る課税貨物につき当該課税期間において還付を受ける消費税額（附帯税の額に相当する額を除く。以下この条において同じ。）の合計額を控除した残額
art-32/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4/item-1
where paragraph (2) of Article 30 does not apply to the calculation of the consumption tax on purchases for that taxable period of the business operator: the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period (where item (i) of paragraph (1) applies in that taxable period, the remainder specified in that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods taken out of a bonded area (excluding the amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article);
machine translation, not official
**二** 当該事業者が当該課税期間における仕入れに係る消費税額を第三十条第二項第一号に定める方法により計算する場合 イに掲げる金額にロに掲げる金額を加算した金額
art-32/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4/item-2
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
machine translation, not official
**イ** 第三十条第二項第一号イに掲げる金額（当該課税期間において第一項第二号イの規定の適用がある場合には、同号イに掲げる残額）から課税資産の譲渡等にのみ要する課税貨物につき当該課税期間において還付を受ける消費税額の合計額を控除した残額
art-32/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4/item-2/sub-1
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a) (where item (ii), (a) of paragraph (1) applies in that taxable period, the remainder set forth in (a) of that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 第三十条第二項第一号ロに掲げる金額（当該課税期間において第一項第二号ロの規定の適用がある場合には、同号ロに掲げる残額）から課税資産の譲渡等とその他の資産の譲渡等に共通して要する課税貨物につき当該課税期間において還付を受ける消費税額の合計額に同条第二項第一号ロに規定する課税売上割合を乗じて計算した金額を控除した残額
art-32/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4/item-2/sub-2
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b) (where item (ii), (b) of paragraph (1) applies in that taxable period, the remainder set forth in (b) of that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b).
machine translation, not official
**三** 当該事業者が当該課税期間における仕入れに係る消費税額を第三十条第二項第二号に定める方法により計算する場合 同号に規定する課税仕入れ等の税額の合計額に課税売上割合を乗じて計算した金額（当該課税期間において第一項第三号の規定の適用がある場合には、同号に定める残額）から課税貨物につき当該課税期間において還付を受ける消費税額の合計額に当該課税売上割合を乗じて計算した金額を控除した残額
art-32/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-4/item-3
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio (where item (iii) of paragraph (1) applies in that taxable period, the remainder specified in that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods by that taxable sales ratio.
machine translation, not official
**第五項** 前項の規定により、還付を受ける消費税額の合計額を当該還付を受ける日の属する課税期間における課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして政令で定めるところにより当該課税期間の課税標準額に対する消費税額に加算する。
art-32/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-5
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax for which a refund is received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第六項** 相続により被相続人の事業を承継した相続人が被相続人による保税地域からの引取りに係る課税貨物に係る消費税額の全部又は一部につき、他の法律の規定により、還付を受ける場合には、その相続人による保税地域からの引取りに係る課税貨物に係る消費税額の全部又は一部につき還付を受けるものとみなして、前二項の規定を適用する。
art-32/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-6
Where an heir who has succeeded to the business of a decedent through inheritance receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the heir.
machine translation, not official
**第七項** 第三項の規定は、合併により事業を承継した合併法人が被合併法人により行われた課税仕入れ若しくは特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合又は分割により事業を承継した分割承継法人が分割法人により行われた課税仕入れ若しくは特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合について、前項の規定は、合併により事業を承継した合併法人が被合併法人による保税地域からの引取りに係る課税貨物に係る消費税額の還付を受ける場合又は分割により事業を承継した分割承継法人が分割法人による保税地域からの引取りに係る課税貨物に係る消費税額の還付を受ける場合について、それぞれ準用する。
art-32/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-7
The provisions of paragraph (3) apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the splitting corporation, and the provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the splitting corporation, respectively.
machine translation, not official
**第八項** 第一項第一号に規定する仕入れに係る対価の返還等を受けた金額に係る消費税額の計算の細目に関し必要な事項は、政令で定める。
art-32/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-32/par-8
Matters necessary for the details of the calculation of the amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, as prescribed in paragraph (1), item (i), are specified by Cabinet Order.
machine translation, not official
### 第三十三条（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases Relating to Adjustment-Target Fixed Assets in the Case of a Significant Fluctuation in the Taxable Sales Ratio
caption: machine translation, not official
art-33 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33
**第一項** 事業者（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。）が国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につき比例配分法により仕入れに係る消費税額を計算した場合（第三十条第一項の規定により当該調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合を含む。）において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該調整対象固定資産を有しており、かつ、第三年度の課税期間における通算課税売上割合が仕入れ等の課税期間（当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は保税地域からの引取りの日（当該調整対象固定資産に該当する課税貨物につき特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日。次条第一項及び第三十五条において同じ。）の属する課税期間をいう。以下この項及び次項において同じ。）における第三十条第二項に規定する課税売上割合（当該仕入れ等の課税期間において同条第三項本文の規定の適用を受けた場合には、同項に規定する承認に係る割合。以下この項及び次項において同じ。）に対して著しく増加した場合として政令で定める場合に該当するときは第二号に掲げる合計額から第一号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額に加算し、当該通算課税売上割合が当該課税売上割合に対して著しく減少した場合として政令で定める場合に該当するときは第一号に掲げる合計額から第二号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額から控除する。この場合において、当該加算をした後の金額又は当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-33/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and calculates the consumption tax on purchases by the proportional allocation method with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (including the case where the entire amount of tax on taxable purchases, etc. relating to that adjustment-target fixed asset has been deducted under the provisions of Article 30, paragraph (1)), and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that adjustment-target fixed asset on the last day of the third-year taxable period, and the aggregate taxable sales ratio for the third-year taxable period has significantly increased, in a case specified by Cabinet Order, relative to the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (meaning the taxable period that includes the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day on which it was taken out of a bonded area (where a special return has been submitted for taxable goods that fall under that adjustment-target fixed asset, the day on which the special return was submitted or the day on which notice was received of the determination on a special return; the same applies in paragraph (1) of the following Article and in Article 35); the same applies hereinafter in this paragraph and the following paragraph) (where the provisions of the main clause of paragraph (3) of that Article were applied in the taxable period of purchase, etc., the ratio relating to the approval prescribed in that paragraph; the same applies hereinafter in this paragraph and the following paragraph), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (i) from the total set forth in item (ii) is to be added to the consumption tax on purchases for that third-year taxable period of that person; and where that aggregate taxable sales ratio has significantly decreased relative to that taxable sales ratio, in a case specified by Cabinet Order, the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) from the total set forth in item (i) is to be deducted from the consumption tax on purchases for that third-year taxable period of that person. In this case, the amount after that addition or after that deduction is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 第三年度の課税期間の末日において有する当該調整対象固定資産（以下この号において「保有調整対象固定資産」という。）の課税仕入れに係る消費税額若しくは特定課税仕入れに係る消費税額又は保有調整対象固定資産である課税貨物に係る消費税額（附帯税の額に相当する額を除く。）（以下この号及び次号において「調整対象基準税額」という。）に当該仕入れ等の課税期間における第三十条第二項に規定する課税売上割合を乗じて計算した消費税額の合計額（仕入れ等の課税期間において同条第一項の規定により当該保有調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合には、調整対象基準税額の合計額）
art-33/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33/par-1/item-1
the total amount of consumption tax calculated by multiplying the amount of consumption tax on the taxable purchase or the amount of consumption tax on the specified taxable purchase of that adjustment-target fixed asset held on the last day of the third-year taxable period (hereinafter in this item referred to as the "held adjustment-target fixed asset"), or the amount of consumption tax on taxable goods that are a held adjustment-target fixed asset (excluding the amount equivalent to the amount of accessory tax) (hereinafter in this item and the following item referred to as the "base tax amount for adjustment"), by the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (or, where the entire amount of tax on taxable purchases, etc. relating to that held adjustment-target fixed asset was deducted under paragraph (1) of that Article in the taxable period of purchase, etc., the total of the base tax amounts for adjustment);
machine translation, not official
**二** 調整対象基準税額に通算課税売上割合を乗じて計算した消費税額の合計額
art-33/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33/par-1/item-2
the total amount of consumption tax calculated by multiplying the base tax amount for adjustment by the aggregate taxable sales ratio.
machine translation, not official
**第二項** 前項に規定する比例配分法とは、第三十条第二項第一号ロに規定する課税売上割合（以下この項において「課税売上割合」という。）を乗じて計算する方法又は同条第二項第二号に定める方法をいい、前項に規定する第三年度の課税期間とは、仕入れ等の課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する通算課税売上割合とは、仕入れ等の課税期間から第三年度の課税期間までの各課税期間において適用されるべき課税売上割合を政令で定めるところにより通算した課税売上割合をいう。
art-33/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33/par-2
The proportional allocation method prescribed in the preceding paragraph means the method of calculating by multiplying by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (hereinafter in this paragraph referred to as the "taxable sales ratio"), or the method specified in paragraph (2), item (ii) of that Article; the third-year taxable period prescribed in the preceding paragraph means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period of purchase, etc.; and the aggregate taxable sales ratio prescribed in that paragraph means the taxable sales ratio obtained by aggregating, as provided by Cabinet Order, the taxable sales ratios that should apply in each taxable period from the taxable period of purchase, etc. to the third-year taxable period.
machine translation, not official
**第三項** 第一項の規定により同項第一号に掲げる合計額から同項第二号に掲げる合計額を控除した金額に相当する消費税額を当該第三年度の課税期間の仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該第三年度の課税期間の課税標準額に対する消費税額に加算する。
art-33/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-33/par-3
Where, under the provisions of paragraph (1), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) of that paragraph from the total set forth in item (i) of that paragraph is deducted from the consumption tax on purchases for that third-year taxable period and there is an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that third-year taxable period.
machine translation, not official
### 第三十四条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use
caption: machine translation, not official
art-34 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34
**第一項** 事業者（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。）が、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額（以下この項において「調整対象税額」という。）につき第三十条第二項第一号に定める方法により同号に規定する課税資産の譲渡等にのみ要するものとして仕入れに係る消費税額を計算した場合において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内に同号に規定するその他の資産の譲渡等に係る業務の用に供したときは、当該業務の用に供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額から控除する。この場合において、当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-34/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and calculates the consumption tax on purchases, with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (hereinafter in this paragraph referred to as the "tax amount for adjustment"), by the method specified in Article 30, paragraph (2), item (i), on the basis that it is required solely for the taxable transfers, etc. of assets prescribed in that item, and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) uses that adjustment-target fixed asset, within three years from the day of that taxable purchase, the day of that specified taxable purchase, or the day of that taking out of the bonded area, for the business relating to the other transfers, etc. of assets prescribed in that item, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in that item the day on which it was so used falls into is to be deducted from the consumption tax on purchases for the taxable period that includes that day. In this case, the amount after that deduction is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 調整対象税額に相当する消費税額
art-34/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34/par-1/item-1
the period from the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day of the taking out of a bonded area of taxable goods that fall under that adjustment-target fixed asset, to the day on which one year has elapsed from those days: the amount of consumption tax equivalent to the tax amount for adjustment;
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-34/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34/par-1/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-34/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34/par-1/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
**第二項** 前項の規定により同項各号に定める消費税額を同項に規定する業務の用に供した日の属する課税期間における仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該業務の用に供した日の属する課税期間の課税標準額に対する消費税額に加算する。
art-34/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-34/par-2
Where, after deducting under the provisions of the preceding paragraph the amount of consumption tax specified in the items of that paragraph from the consumption tax on purchases for the taxable period that includes the day on which the asset was used for the business prescribed in that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for the taxable period that includes the day on which the asset was used for that business.
machine translation, not official
### 第三十五条（非課税業務用調整対象固定資産を課税業務用に転用した場合の仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Non-Taxable Business Use to Taxable Business Use
caption: machine translation, not official
art-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35
**第一項** 事業者（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。）が、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額（以下この条において「調整対象税額」という。）につき第三十条第二項第一号に定める方法により同号に規定するその他の資産の譲渡等にのみ要するものとして仕入れに係る消費税額がないこととした場合において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内に同号に規定する課税資産の譲渡等に係る業務の用に供したときは、当該業務の用に供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and treats the consumption tax on purchases as nil, with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (hereinafter in this Article referred to as the "tax amount for adjustment"), by the method specified in Article 30, paragraph (2), item (i), on the basis that it is required solely for the other transfers, etc. of assets prescribed in that item, and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) uses that adjustment-target fixed asset, within three years from the day of that taxable purchase, the day of that specified taxable purchase, or the day of that taking out of the bonded area, for the business relating to the taxable transfers, etc. of assets prescribed in that item, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in that item the day on which it was so used falls into is to be added to the consumption tax on purchases for the taxable period that includes that day. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 調整対象税額に相当する消費税額
art-35/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35/par-1/item-1
the period from the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day of the taking out of a bonded area of taxable goods that fall under that adjustment-target fixed asset, to the day on which one year has elapsed from those days: the amount of consumption tax equivalent to the tax amount for adjustment;
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-35/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35/par-1/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-35/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35/par-1/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
### 第三十五条の二（居住用賃貸建物を課税賃貸用に供した場合等の仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases in the Case Where a Residential Rental Building Is Put to Taxable Rental Use, etc.
caption: machine translation, not official
art-35-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35-2
**第一項** 事業者（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。）が、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該居住用賃貸建物を有しており、かつ、当該居住用賃貸建物の全部又は一部を当該居住用賃貸建物の仕入れ等の日から第三年度の課税期間の末日までの間（次項及び第三項において「調整期間」という。）に別表第二第十三号に掲げる住宅の貸付け以外の貸付けの用（第三項において「課税賃貸用」という。）に供したときは、当該有している居住用賃貸建物に係る課税仕入れ等の税額に課税賃貸割合を乗じて計算した金額に相当する消費税額を当該事業者の当該第三年度の課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-35-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35-2/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that residential rental building on the last day of the third-year taxable period and has put all or part of that residential rental building to use for lending other than the lending of housing listed in Appended Table 2, item (xiii) (referred to as "taxable rental use" in paragraph (3)) during the period from the day of purchase, etc. of that residential rental building to the last day of the third-year taxable period (referred to as the "adjustment period" in the following paragraph and paragraph (3)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so held by the taxable rental ratio is to be added to the consumption tax on purchases for that third-year taxable period of that business operator. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**第二項** 事業者（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。）が、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が当該居住用賃貸建物の全部又は一部を調整期間に他の者に譲渡したとき（当該居住用賃貸建物について第四条第五項の規定により資産の譲渡とみなされる場合を含む。）は、当該譲渡をした居住用賃貸建物に係る課税仕入れ等の税額に課税譲渡等割合を乗じて計算した金額に相当する消費税額を当該事業者の当該譲渡をした課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
art-35-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35-2/par-2
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) transfers all or part of that residential rental building to another person during the adjustment period (including the case where the residential rental building is deemed to be a transfer of an asset under the provisions of Article 4, paragraph (5)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so transferred by the taxable transfer ratio is to be added to the consumption tax on purchases for the taxable period in which the business operator made the transfer. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**第三項** 第一項に規定する第三年度の課税期間とは、同項に規定する居住用賃貸建物の仕入れ等の日の属する課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する居住用賃貸建物の仕入れ等の日とは、当該居住用賃貸建物の課税仕入れの日（当該居住用賃貸建物が第十二条の四第一項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の同項に規定する建設等が完了した日）をいい、第一項に規定する課税賃貸割合とは、当該事業者が調整期間に行つた当該居住用賃貸建物の貸付けの対価の額（第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額のうちに当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいい、前項に規定する課税譲渡等割合とは、当該事業者が第一項に規定する居住用賃貸建物の仕入れ等の日から当該居住用賃貸建物を他の者に譲渡した日までの間（以下この項において「課税譲渡等調整期間」という。）に行つた当該居住用賃貸建物の貸付けの対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額の合計額のうちに当該事業者が課税譲渡等調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）の対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいう。
art-35-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35-2/par-3
The third-year taxable period prescribed in paragraph (1) means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of purchase, etc. of the residential rental building prescribed in that paragraph; the day of purchase, etc. of the residential rental building prescribed in paragraph (1) means the day of the taxable purchase of that residential rental building (or, where that residential rental building is a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1), the day on which the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset was completed); the taxable rental ratio prescribed in paragraph (1) means the ratio calculated, as provided by Cabinet Order, as the proportion that the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (limited to lending put to taxable rental use) bears to the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph); and the taxable transfer ratio prescribed in the preceding paragraph means the ratio calculated, as provided by Cabinet Order, as the proportion that the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the taxable transfer adjustment period (limited to lending put to taxable rental use) and the total amount of consideration for the transfer of that residential rental building conducted by the business operator bears to the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the period from the day of purchase, etc. of the residential rental building prescribed in paragraph (1) to the day on which the business operator transferred that residential rental building to another person (hereinafter in this paragraph referred to as the "taxable transfer adjustment period") and the amount of consideration for the transfer of that residential rental building conducted by the business operator.
machine translation, not official
**第四項** 居住用賃貸建物について第十二条の四第二項の規定の適用を受ける場合における前三項の規定の適用その他これらの規定の適用に関し必要な事項は、政令で定める。
art-35-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-35-2/par-4
The application of the provisions of the preceding three paragraphs in the case where the provisions of Article 12-4, paragraph (2) apply to a residential rental building, and other matters necessary for the application of those provisions, are specified by Cabinet Order.
machine translation, not official
### 第三十六条（納税義務の免除を受けないこととなつた場合等の棚卸資産に係る消費税額の調整） — Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
caption: machine translation, not official
art-36 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36
**第一項** 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が、同項の規定の適用を受けないこととなつた場合において、その受けないこととなつた課税期間の初日（第十条第一項、第十一条第一項又は第十二条第五項の規定により第九条第一項本文の規定の適用を受けないこととなつた場合には、その受けないこととなつた日）の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの（これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。以下この条において同じ。）を有しているときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額（当該棚卸資産又は当該課税貨物の取得に要した費用の額として政令で定める金額に百十分の七・八（当該課税仕入れに係る棚卸資産が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合又は当該課税貨物が軽減対象課税貨物である場合には、百八分の六・二四）を乗じて算出した金額をいう。第三項及び第五項において同じ。）をその受けないこととなつた課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額とみなす。
art-36/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36/par-1
Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) has ceased to be subject to the application of that paragraph, and holds, on the day preceding the first day of the taxable period in which it ceased to be subject to it (or, where it ceased to be subject to the application of the main clause of Article 9, paragraph (1) under the provisions of Article 10, paragraph (1), Article 11, paragraph (1), or Article 12, paragraph (5), the day on which it ceased to be subject to it), inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials; the same applies hereinafter in this Article), the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (meaning the amount calculated by multiplying the amount specified by Cabinet Order as the cost required to acquire that inventory or those taxable goods by 7.8/110 (or, where the inventory relating to those taxable purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, or where those taxable goods are taxable goods subject to the reduced rate, 6.24/108); the same applies in paragraphs (3) and (5)) is deemed to be the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for the taxable period in which it ceased to be subject to it.
machine translation, not official
**第二項** 前項の規定は、事業者が政令で定めるところにより同項に規定する棚卸資産又は課税貨物の明細を記録した書類を保存しない場合には、当該保存のない棚卸資産又は課税貨物については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-36/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36/par-2
The provisions of the preceding paragraph do not apply to inventory or taxable goods for which a business operator does not preserve, as provided by Cabinet Order, documents recording the details of the inventory or taxable goods prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 個人事業者（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。）が相続により被相続人（同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に限る。）の事業を承継した場合又は法人（同項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により被合併法人（同項本文の規定により消費税を納める義務が免除される法人に限る。）の事業を承継した場合若しくは分割により分割法人（同項本文の規定により消費税を納める義務が免除される法人に限る。）の事業を承継した場合において、当該被相続人又は被合併法人若しくは分割法人が消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するものを引き継いだときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額を当該引継ぎを受けた個人事業者又は法人の当該相続又は合併若しくは分割があつた日の属する課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額とみなす。
art-36/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36/par-3
Where an individual business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has succeeded through inheritance to the business of a decedent (limited to a business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph), or where a corporation (excluding a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph) has succeeded through a merger to the business of a merged corporation (limited to a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph) or through a company split to the business of a splitting corporation (limited to a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph), and has taken over inventory relating to taxable purchases acquired in Japan by that decedent, merged corporation, or splitting corporation during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods taken out of a bonded area during that period that fall under inventory, the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods is deemed to be the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for the taxable period that includes the day of that inheritance, merger, or company split of the individual business operator or corporation that took them over.
machine translation, not official
**第四項** 第二項の規定は、前項の規定の適用を受ける個人事業者又は法人について準用する。
art-36/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36/par-4
The provisions of paragraph (2) apply mutatis mutandis to an individual business operator or corporation to which the provisions of the preceding paragraph apply.
machine translation, not official
**第五項** 事業者が、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こととなつた場合において、同項の規定の適用を受けることとなつた課税期間の初日の前日において当該前日の属する課税期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該課税期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するものを有しているときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額は、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定の適用については、当該課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額に含まれないものとする。
art-36/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-36/par-5
Where a business operator has become exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and holds, on the day preceding the first day of the taxable period in which it became subject to the application of that paragraph, inventory relating to taxable purchases acquired in Japan during the taxable period that includes that preceding day, or taxable goods taken out of a bonded area in that taxable period that fall under inventory, the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods is not to be included, for the purpose of applying the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply), in the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for that taxable period.
machine translation, not official
### 第三十七条（中小事業者の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
caption: machine translation, not official
art-37 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37
**第一項** 事業者（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及びその課税期間の初日において所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設を有しない国外事業者を除く。）が、その納税地を所轄する税務署長にその基準期間における課税売上高（第九条第一項に規定する基準期間における課税売上高をいう。以下この項及び次条第一項において同じ。）が五千万円以下である課税期間（第十二条第一項に規定する分割等に係る同項の新設分割親法人又は新設分割子法人の政令で定める課税期間（以下この項及び次条第一項において「分割等に係る課税期間」という。）を除く。）についてこの項の規定の適用を受ける旨を記載した届出書を提出した場合には、当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。）については、第三十条から前条までの規定により課税標準額に対する消費税額から控除することができる課税仕入れ等の税額の合計額は、これらの規定にかかわらず、次に掲げる金額の合計額とする。この場合において、当該金額の合計額は、当該課税期間における仕入れに係る消費税額とみなす。
art-37/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and a foreign business operator that does not have, on the first day of the taxable period, a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) files with the district director having jurisdiction over its place for tax payment a written notification stating that it will be subject to the application of this paragraph for a taxable period in which the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies hereinafter in this paragraph and in paragraph (1) of the following Article) are 50 million yen or less (excluding the taxable period specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) relating to a corporate split, etc. prescribed in that paragraph (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "taxable period connected with a split, etc.")), then for the taxable periods (excluding taxable periods in which the taxable sales in the base period exceed 50 million yen and taxable periods connected with a split, etc.) on or after the taxable period following the taxable period that includes the day on which that written notification was filed (or, where the taxable period that includes the day on which that written notification was filed is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, that taxable period), the total amount of tax on taxable purchases, etc. that may be deducted from the consumption tax on the tax base amount under the provisions of Articles 30 through the preceding Article is, notwithstanding those provisions, the total of the following amounts. In this case, that total of the amounts is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該事業者の当該課税期間の課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額の百分の六十に相当する金額（卸売業その他の政令で定める事業を営む事業者にあつては、当該残額に、政令で定めるところにより当該事業の種類ごとに当該事業における課税資産の譲渡等に係る消費税額のうちに課税仕入れ等の税額の通常占める割合を勘案して政令で定める率を乗じて計算した金額）
art-37/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-1/item-1
the amount equivalent to 60 percent of the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of the business operator for that taxable period (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) in that taxable period (or, for a business operator conducting a business specified by Cabinet Order, such as wholesale, the amount calculated by multiplying that remainder by the rate specified by Cabinet Order for each type of business, as provided by Cabinet Order, having regard to the proportion that the amount of tax on taxable purchases, etc. ordinarily accounts for in the amount of consumption tax on taxable transfers, etc. of assets in that business);
machine translation, not official
**二** 当該事業者の当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を控除した残額
art-37/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-1/item-2
the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases of the business operator for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period.
machine translation, not official
**第二項** 前項第二号の規定により、当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を控除して控除しきれない金額があり、かつ、当該控除しきれない金額を前項第一号に掲げる金額から控除してなお控除しきれない金額（以下この項において「控除未済金額」という。）があるときは、当該控除未済金額を課税資産の譲渡等に係る消費税額とみなして当該課税期間の課税標準額に対する消費税額に加算する。
art-37/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-2
Where, under item (ii) of the preceding paragraph, there is an amount that cannot be fully deducted after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period, and there is an amount that still cannot be fully deducted after deducting the amount that cannot be fully deducted from the amount set forth in item (i) of the preceding paragraph (hereinafter in this paragraph referred to as the "undeducted amount"), that undeducted amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする事業者は、次の各号に掲げる場合に該当するときは、当該各号に定める期間は、同項の規定による届出書を提出することができない。ただし、当該事業者が事業を開始した日の属する課税期間その他の政令で定める課税期間から同項の規定の適用を受けようとする場合に当該届出書を提出するときは、この限りでない。
art-37/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3
A business operator that intends to be subject to the application of paragraph (1) may not file the written notification under that paragraph, in a case listed in any of the following items, during the period specified in that item; provided, however, that this does not apply where the business operator files the written notification in order to be subject to the application of that paragraph from the taxable period that includes the day on which it commenced business or any other taxable period specified by Cabinet Order.
machine translation, not official
**一** 当該事業者が第九条第七項の規定の適用を受ける者である場合 同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3/item-1
where the business operator is a person to whom Article 9, paragraph (7) applies: the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
machine translation, not official
**二** 当該事業者が第十二条の二第二項の新設法人である場合又は第十二条の三第三項の特定新規設立法人である場合において第十二条の二第二項（第十二条の三第三項において準用する場合を含む。以下この号において同じ。）に規定する場合に該当するとき 第十二条の二第二項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3/item-2
where the business operator is a newly established corporation prescribed in Article 12-2, paragraph (2) or a specified newly founded corporation prescribed in Article 12-3, paragraph (3), and falls under the case prescribed in Article 12-2, paragraph (2) (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3); the same applies hereinafter in this item): the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
machine translation, not official
**三** 当該事業者が第十二条の四第一項に規定する場合に該当するとき（前二号に掲げる場合に該当する場合を除く。） 高額特定資産（同項に規定する高額特定資産をいう。以下この号及び次号において同じ。）に係る同項に規定する高額特定資産の仕入れ等の日の属する課税期間の初日から同日（当該高額特定資産が同項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の建設等（同項に規定する建設等をいう。同号において同じ。）が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3/item-3
where the business operator falls under the case prescribed in Article 12-4, paragraph (1) (excluding the case where it falls under the cases listed in the preceding two items): the period from the first day of the taxable period that includes the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph relating to the high-value specified asset (meaning a high-value specified asset prescribed in that paragraph; the same applies in this item and the following item) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the high-value specified asset is a self-constructed high-value specified asset prescribed in that paragraph, from the first day of the taxable period that includes the day on which the construction, etc. (meaning the construction, etc. prescribed in that paragraph; the same applies in the following item) of the self-constructed high-value specified asset was completed);
machine translation, not official
**四** 当該事業者が第十二条の四第二項に規定する場合に該当するとき（前三号に掲げる場合に該当する場合を除く。） 高額特定資産である棚卸資産若しくは課税貨物又は同項に規定する調整対象自己建設高額資産について前条第一項又は第三項の規定の適用を受けた課税期間の初日から同日（当該調整対象自己建設高額資産の建設等が調整適用日（これらの規定に規定する場合に該当することとなつた日をいう。）の前日までに完了していない場合にあつては、当該建設等が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3/item-4
where the business operator falls under the case prescribed in Article 12-4, paragraph (2) (excluding the case where it falls under the cases listed in the preceding three items): the period from the first day of the taxable period in which Article 36, paragraph (1) or (3) was applied to inventory or taxable goods that are high-value specified assets, or to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2), to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the construction, etc. of the adjustment-target self-constructed high-value asset had not been completed by the day preceding the adjustment application date (meaning the day on which it came to fall under the case prescribed in those provisions), from the first day of the taxable period that includes the day on which that construction, etc. was completed);
machine translation, not official
**五** 当該事業者が第十二条の四第三項に規定するときに該当するとき（前各号に掲げる場合に該当する場合を除く。） 同項に規定するときに該当する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-3/item-5
where the business operator falls under the case prescribed in Article 12-4, paragraph (3) (excluding the case where it falls under the cases listed in the preceding items): the period from the first day of the taxable period falling under the case prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day.
machine translation, not official
**第四項** 前項各号に規定する事業者が当該各号に掲げる場合に該当することとなつた場合において、同項第一号若しくは第二号に規定する調整対象固定資産の仕入れ等の日、同項第三号に規定する高額特定資産の仕入れ等の日若しくは同項第四号に規定する調整適用日の属する課税期間又は同項第五号に規定するときに該当する課税期間の初日から同項各号に掲げる場合に該当することとなつた日までの間に第一項の規定による届出書をその納税地を所轄する税務署長に提出しているときは、同項の規定の適用については、その届出書の提出は、なかつたものとみなす。
art-37/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-4
Where a business operator prescribed in the items of the preceding paragraph has come to fall under a case listed in those items, and has filed the written notification under paragraph (1) with the district director having jurisdiction over its place for tax payment during the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in item (i) or (ii) of the preceding paragraph, the day of the purchase, etc. of a high-value specified asset prescribed in item (iii) of that paragraph, or the adjustment application date prescribed in item (iv) of that paragraph, or from the first day of the taxable period that falls under the case prescribed in item (v) of that paragraph, to the day on which it came to fall under the case listed in the items of that paragraph, the filing of that written notification is deemed not to have been made for the purpose of applying the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項の規定による届出書を提出した事業者は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-37/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-5
A business operator that has filed the written notification under the provisions of paragraph (1) must, when it intends to cease to be subject to the application of that paragraph or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第六項** 前項の場合において、第一項の規定による届出書を提出した事業者は、事業を廃止した場合を除き、同項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の初日以後でなければ、同項の規定の適用を受けることをやめようとする旨の届出書を提出することができない。
art-37/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-6
In the case referred to in the preceding paragraph, a business operator that has filed the written notification under the provisions of paragraph (1) may not, except where it has discontinued its business, file a written notification to the effect that it intends to cease to be subject to the application of that paragraph, except on or after the first day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in that paragraph.
machine translation, not official
**第七項** 第五項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第一項の規定による届出は、その効力を失う。
art-37/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-7
When a written notification under the provisions of paragraph (5) has been filed, the notification under the provisions of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period that includes the day on which that filing was made.
machine translation, not official
**第八項** やむを得ない事情があるため第一項又は第五項の規定による届出書を第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合における同項又は前項の規定の適用の特例については、政令で定める。
art-37/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37/par-8
Special provisions on the application of paragraph (1) or the preceding paragraph in the case where, owing to unavoidable circumstances, the written notification under the provisions of paragraph (1) or (5) could not be filed by the day preceding the first day of the taxable period for which the business operator intends to become subject to, or to cease to be subject to, the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
caption: machine translation, not official
art-37-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2
**第一項** 災害その他やむを得ない理由が生じたことにより被害を受けた事業者（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及び前条第一項の規定の適用を受ける事業者を除く。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。以下この項、次項及び第五項において「選択被災課税期間」という。）につき同条第一項の規定の適用を受けることが必要となつた場合において、当該選択被災課税期間につき同項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同項の規定による届出書を当該承認を受けた選択被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第三項の規定は、適用しない。
art-37-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-1
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, come to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (excluding a taxable period in which the taxable sales in the base period exceed 50 million yen and a taxable period connected with a split, etc.; hereinafter in this paragraph, the following paragraph, and paragraph (5) referred to as the "elected disaster-affected taxable period"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph for that elected disaster-affected taxable period, the business operator is deemed to have filed the written notification under that paragraph with that district director on the day preceding the first day of the elected disaster-affected taxable period for which it obtained that approval. In this case, paragraph (3) of that Article does not apply.
machine translation, not official
**第二項** 前項の承認を受けようとする事業者は、前条第一項の規定の適用を受けることが必要となつた事情その他財務省令で定める事項を記載した申請書を、前項に規定する災害その他やむを得ない理由のやんだ日から二月以内（当該災害その他やむを得ない理由のやんだ日がその申請に係る選択被災課税期間の末日の翌日以後に到来する場合には、当該選択被災課税期間に係る第四十五条第一項の規定による申告書の提出期限まで）に、その納税地を所轄する税務署長に提出しなければならない。
art-37-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-2
A business operator that intends to obtain the approval under the preceding paragraph must file with the district director having jurisdiction over its place for tax payment, within two months from the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased (or, where the day on which the disaster or other unavoidable cause ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application, by the deadline for filing the return under Article 45, paragraph (1) for that elected disaster-affected taxable period), a written application stating the circumstances in which it has become necessary to be subject to the application of paragraph (1) of the preceding Article and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下する。
art-37-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-3
Where a written application under the preceding paragraph is filed and the district director finds that the circumstances prescribed in that paragraph relating to the application are not appropriate, the district director rejects the application.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
art-37-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-4
Where a written application under paragraph (2) is filed and the district director makes a disposition of approval or rejection of the application, the district director notifies the business operator that filed the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、その申請に係る選択被災課税期間の末日の翌日から二月を経過する日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。ただし、同項に規定する災害その他やむを得ない理由のやんだ日がその申請に係る選択被災課税期間の末日の翌日以後に到来する場合は、この限りでない。
art-37-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-5
Where a written application under paragraph (2) is filed and no disposition of approval or rejection has been made by the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application, the approval is deemed to have been given on that day; provided, however, that this does not apply where the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application.
machine translation, not official
**第六項** 災害その他やむを得ない理由が生じたことにより被害を受けた事業者（前条第一項の規定の適用を受ける事業者に限る。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（当該課税期間の翌課税期間以後の課税期間のうち政令で定める課税期間を含む。以下この項において「不適用被災課税期間」という。）につき同条第一項の規定の適用を受けることの必要がなくなつた場合において、当該不適用被災課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同条第五項の規定による届出書を当該承認を受けた不適用被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第六項の規定は、適用しない。
art-37-2/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-6
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (limited to a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, ceased to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (including, among the taxable periods on or after the taxable period following that taxable period, those specified by Cabinet Order; hereinafter in this paragraph referred to as the "disaster-affected taxable period of discontinuance"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for that disaster-affected taxable period of discontinuance, the business operator is deemed to have filed the written notification under paragraph (5) of that Article with that district director on the day preceding the first day of the disaster-affected taxable period of discontinuance for which it obtained that approval. In this case, paragraph (6) of that Article does not apply.
machine translation, not official
**第七項** 第二項から第五項までの規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「前項」とあるのは「第六項」と、「受けることが必要となつた」とあるのは「受けることの必要がなくなつた」と、「選択被災課税期間」とあるのは「不適用被災課税期間」と、第五項中「選択被災課税期間」とあるのは「不適用被災課税期間」と読み替えるものとする。
art-37-2/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-7
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the preceding paragraph" in paragraph (2) is deemed to be replaced with "paragraph (6)", the phrase "it has become necessary to be subject to" with "it is no longer necessary to be subject to", and the phrase "elected disaster-affected taxable period" with "disaster-affected taxable period of discontinuance", and the phrase "elected disaster-affected taxable period" in paragraph (5) is deemed to be replaced with "disaster-affected taxable period of discontinuance".
machine translation, not official
**第八項** 第一項又は第六項の承認を受けた事業者が、その承認前に第四十三条第一項各号に掲げる事項を記載した申告書を提出している場合その他の場合における第一項又は第六項の規定の適用に関し必要な事項は、政令で定める。
art-37-2/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-37-2/par-8
Matters necessary for the application of the provisions of paragraph (1) or (6) in cases such as where a business operator that has obtained the approval under paragraph (1) or (6) has, before that approval, filed a return stating the matters listed in the items of Article 43, paragraph (1), are specified by Cabinet Order.
machine translation, not official
### 第三十八条（売上げに係る対価の返還等をした場合の消費税額の控除） — Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales
caption: machine translation, not official
art-38 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38
**第一項** 事業者（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。）が、国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）と当該対価の額に百分の十（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、百分の八）を乗じて算出した金額との合計額（以下この項及び第三十九条において「税込価額」という。）の全部若しくは一部の返還又は当該課税資産の譲渡等の税込価額に係る売掛金その他の債権の額の全部若しくは一部の減額（以下この項から第四項までにおいて「売上げに係る対価の返還等」という。）をした場合には、当該売上げに係る対価の返還等をした日の属する課税期間の課税標準額に対する消費税額から当該課税期間において行つた売上げに係る対価の返還等の金額に係る消費税額（当該返還をした税込価額又は当該減額をした債権の額に百十分の七・八（当該売上げに係る対価の返還等が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
art-38/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having accepted a returned item or granted a price reduction or rebate with respect to a taxable transfer, etc. of assets conducted in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), refunded all or part of the total of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) and the amount calculated by multiplying that amount of consideration by 10 percent (or, where the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, 8 percent) (hereinafter in this paragraph and Article 39 referred to as the "tax-inclusive price"), or has reduced all or part of the amount of accounts receivable or other claims relating to the tax-inclusive price of the taxable transfer, etc. of assets (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for sales"), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales made in the taxable period (meaning the amount calculated by multiplying the tax-inclusive price refunded or the amount of the claim reduced by 7.8/110 (or, where the refund, etc. of consideration for sales relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for sales was made.
machine translation, not official
**第二項** 前項の規定は、事業者が当該売上げに係る対価の返還等をした金額の明細を記録した帳簿を保存しない場合には、当該保存のない売上げに係る対価の返還等に係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-38/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38/par-2
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to a refund, etc. of consideration for sales for which a business operator does not preserve books recording the details of the amount of that refund, etc. of consideration for sales; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合には、その相続人が行つた課税資産の譲渡等につき売上げに係る対価の返還等をしたものとみなして、前二項の規定を適用する。
art-38/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38/par-3
Where an heir who has succeeded to the business of a decedent through inheritance makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the decedent, the provisions of the preceding two paragraphs apply as if the heir had made a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the heir.
machine translation, not official
**第四項** 前項の規定は、合併により事業を承継した合併法人が被合併法人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合又は分割により事業を承継した分割承継法人が分割法人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合について準用する。
art-38/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the splitting corporation.
machine translation, not official
**第五項** 前二項に定めるもののほか、第二項に規定する帳簿の記録及び保存に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-38/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38/par-5
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十八条の二（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases
caption: machine translation, not official
art-38-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2
**第一項** 事業者（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。）が、国内において行つた特定課税仕入れにつき、値引き又は割戻しを受けたことにより、当該特定課税仕入れに係る支払対価の額（第二十八条第二項に規定する支払対価の額をいう。）の全部若しくは一部の返還又は当該特定課税仕入れに係る支払対価の額に係る買掛金その他の債務の額の全部若しくは一部の減額（以下この項から第四項までにおいて「特定課税仕入れに係る対価の返還等」という。）を受けた場合には、当該特定課税仕入れに係る対価の返還等を受けた日の属する課税期間の課税標準額に対する消費税額から当該課税期間における特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額（当該返還を受けた金額又は減額を受けた債務の額に百分の七・八を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
art-38-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having received a price reduction or rebate with respect to a specified taxable purchase made in Japan, received a refund of all or part of the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid prescribed in Article 28, paragraph (2)), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the specified taxable purchase (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for specified taxable purchases"), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received in the taxable period (meaning the amount calculated by multiplying the amount refunded or the amount of the debt reduced by 7.8 percent; the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for specified taxable purchases was received.
machine translation, not official
**第二項** 前項の規定は、事業者が当該特定課税仕入れに係る対価の返還等を受けた金額の明細を記録した帳簿を保存しない場合には、当該保存のない特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-38-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2/par-2
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received, where a business operator does not preserve books recording the details of the amount for which that refund, etc. of consideration for specified taxable purchases was received; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合には、その相続人が行つた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けたものとみなして、前二項の規定を適用する。
art-38-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2/par-3
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the heir.
machine translation, not official
**第四項** 前項の規定は、合併により事業を承継した合併法人が被合併法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合又は分割により事業を承継した分割承継法人が分割法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合について準用する。
art-38-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the splitting corporation.
machine translation, not official
**第五項** 前二項に定めるもののほか、第二項に規定する帳簿の記録及び保存に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-38-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-38-2/par-5
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十九条（貸倒れに係る消費税額の控除等） — Deduction of Consumption Tax Relating to Bad Debts, etc.
caption: machine translation, not official
art-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39
**第一項** 事業者（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。）が国内において課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）を行つた場合において、当該課税資産の譲渡等の相手方に対する売掛金その他の債権につき更生計画認可の決定により債権の切捨てがあつたことその他これに準ずるものとして政令で定める事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつたときは、当該領収をすることができないこととなつた日の属する課税期間の課税標準額に対する消費税額から、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額（当該税込価額に百十分の七・八（当該税込価額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。第三項において同じ。）の合計額を控除する。
art-39/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has conducted a taxable transfer, etc. of assets in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), and, because a fact specified by Cabinet Order, such as the write-off of claims by a decision approving a reorganization plan or a fact equivalent thereto, has occurred with respect to accounts receivable or other claims against the counterparty to the taxable transfer, etc. of assets, it has become unable to collect all or part of the tax-inclusive price of the taxable transfer, etc. of assets, the total amount of consumption tax relating to the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible (meaning the amount calculated by multiplying that tax-inclusive price by 7.8/110 (or, where that tax-inclusive price relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in paragraph (3)) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which it became unable to collect it.
machine translation, not official
**第二項** 前項の規定は、事業者が財務省令で定めるところにより同項に規定する債権につき同項に規定する事実が生じたことを証する書類を保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-39/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-2
The provisions of the preceding paragraph do not apply where a business operator does not preserve, as provided by Ministry of Finance Order, documents certifying that the fact prescribed in that paragraph has occurred with respect to the claims prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 第一項の規定の適用を受けた同項の事業者が同項の規定の適用を受けた課税資産の譲渡等の税込価額の全部又は一部の領収をしたときは、当該領収をした税込価額に係る消費税額を課税資産の譲渡等に係る消費税額とみなしてその事業者のその領収をした日の属する課税期間の課税標準額に対する消費税額に加算する。
art-39/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-3
Where a business operator prescribed in paragraph (1) to which the provisions of that paragraph have been applied has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of that paragraph were applied, the amount of consumption tax relating to the tax-inclusive price so collected is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period of that business operator that includes the day on which it was collected.
machine translation, not official
**第四項** 相続により当該相続に係る被相続人の事業を承継した相続人がある場合において、当該被相続人により行われた課税資産の譲渡等の相手方に対する売掛金その他の債権について当該相続があつた日以後に第一項の規定が適用される事実が生じたときは、その相続人が当該課税資産の譲渡等を行つたものとみなして、同項及び第二項の規定を適用する。
art-39/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-4
Where there is an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance, and, with respect to accounts receivable or other claims against the counterparty to a taxable transfer, etc. of assets conducted by that decedent, a fact to which the provisions of paragraph (1) apply has occurred on or after the day of that inheritance, the provisions of that paragraph and paragraph (2) apply as if the heir had conducted that taxable transfer, etc. of assets.
machine translation, not official
**第五項** 相続により当該相続に係る被相続人の事業を承継した相続人が当該被相続人について第一項の規定が適用された課税資産の譲渡等の税込価額の全部又は一部を領収した場合には、その相続人が同項の規定の適用を受けたものとみなして、第三項の規定を適用する。
art-39/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-5
Where an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of paragraph (1) were applied with respect to that decedent, the provisions of paragraph (3) apply as if the heir had been subject to the application of the provisions of paragraph (1).
machine translation, not official
**第六項** 前二項の規定は、合併により当該合併に係る被合併法人から事業を承継した合併法人又は分割により当該分割に係る分割法人から事業を承継した分割承継法人について準用する。
art-39/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-6
The provisions of the preceding two paragraphs apply mutatis mutandis to a merging corporation that has succeeded through a merger to the business of the merged corporation relating to that merger, or a successor corporation in a company split that has succeeded through a company split to the business of the splitting corporation relating to that company split.
machine translation, not official
**第七項** 第一項に規定する税込価額に係る消費税額の計算の細目に関し必要な事項は、政令で定める。
art-39/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-39/par-7
Matters necessary for the details of the calculation of the amount of consumption tax relating to the tax-inclusive price prescribed in paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第四十条 〔削除 / repealed〕
art-40 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-40
**第一項** 削除
art-40/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-40/par-1
no English for this paragraph
### 第四十一条（税額控除の計算の細目） — Details of the Calculation of Tax Deductions
caption: machine translation, not official
art-41 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-41
**第一項** この章に定めるもののほか、税額控除の計算の細目に関し必要な事項は、政令で定める。
art-41/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-41/par-1
In addition to what is provided for in this Chapter, matters necessary for the details of the calculation of tax deductions are specified by Cabinet Order.
machine translation, not official
## 第四章 申告、納付、還付等 — Chapter IV Returns, Payment, Refunds, etc.
heading: machine translation, not official
ch-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-4
### 第四十二条（課税資産の譲渡等及び特定課税仕入れについての中間申告） — Interim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
caption: machine translation, not official
art-42 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42
**第一項** 事業者（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及び第十九条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者を除く。第四項、第六項及び第八項において同じ。）は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては三月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。第四項において同じ。）開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときはその一月未満の期間とし、当該一月ごとに区分された各期間のうち最後の期間を除く。以下この項及び次項において「一月中間申告対象期間」という。）につき、当該一月中間申告対象期間の末日の翌日（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内に、それぞれ次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が四百万円以下である場合における当該一月中間申告対象期間については、この限りでない。
art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-1
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator that has filed a written notification under the provisions of Article 19, paragraph (1), items (iii) through (iv)-2; the same applies in paragraphs (4), (6), and (8)) must, for each of the periods obtained by dividing its taxable period (excluding, for an individual business operator, the taxable period that includes the day on which it commenced business and, for a corporation, a taxable period not exceeding three months and the taxable period that includes the day of establishment of a newly established corporation other than one established through a merger; the same applies in paragraph (4)) into periods of one month each from the day on which that taxable period begins (where a period of less than one month arises at the end, that period of less than one month; excluding the last of the periods so divided into periods of one month each; hereinafter in this paragraph and the following paragraph referred to as a "one-month interim filing period"), file with the district director, within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period), a return stating each of the following matters; provided, however, that this does not apply to a one-month interim filing period for which the amount set forth in item (i) is 4 million yen or less.
machine translation, not official
**一** 当該課税期間の直前の課税期間の確定申告書（第四十五条第一項の規定による申告書をいう。以下この条において同じ。）に記載すべき同項第四号に掲げる消費税額で次に掲げる一月中間申告対象期間の区分に応じそれぞれ次に定める日（次項第一号において「確定日」という。）までに確定したものを当該直前の課税期間の月数で除して計算した金額
art-42/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-1/item-1
the amount calculated by dividing, by the number of months in the immediately preceding taxable period, the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) that is to be stated in the final return for the immediately preceding taxable period (meaning the return under the provisions of Article 45, paragraph (1); the same applies hereinafter in this Article), limited to that finalized by the day specified in each of the following in accordance with the category of one-month interim filing period listed there (referred to as the "finalization date" in item (i) of the following paragraph);
machine translation, not official
**イ** 当該課税期間開始の日から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間 当該課税期間開始の日から二月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）
art-42/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-1/item-1/sub-1
a one-month interim filing period that ended during the period from the first day of that taxable period to the day before the day on which two months have elapsed from that day: the day before the day on which two months elapse from the first day of that taxable period (where the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the deadline for filing the final return for the immediately preceding taxable period, the day deemed under the provisions of that paragraph to be the deadline for filing that final return);
machine translation, not official
**ロ** イ以外の一月中間申告対象期間 当該一月中間申告対象期間の末日
art-42/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-1/item-1/sub-2
a one-month interim filing period other than that referred to in (a): the last day of that one-month interim filing period;
machine translation, not official
**二** 前号に掲げる金額の計算の基礎その他財務省令で定める事項
art-42/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-1/item-2
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 前項の場合において、同項の事業者が合併（合併により法人を設立する場合を除く。以下この項において同じ。）に係る合併法人で次の各号に掲げる期間内にその合併をしたものであるときは、その法人が提出すべき当該課税期間の前項の規定による申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、同号の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。
art-42/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-2
In the case referred to in the preceding paragraph, where the business operator referred to in that paragraph is a merging corporation relating to a merger (excluding the case where a corporation is established by the merger; the same applies hereinafter in this paragraph) that carried out the merger within a period set forth in the following items, the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of the preceding paragraph for that taxable period to be submitted by that corporation, is, notwithstanding the provisions of that item, the amount obtained by adding the amount specified in the relevant one of the following items to the amount equivalent to the amount calculated under the provisions of that item.
machine translation, not official
**一** 当該課税期間の直前の課税期間 被合併法人のその合併の日の前日の属する課税期間（以下この号において「被合併法人特定課税期間」という。）の確定申告書に記載すべき第四十五条第一項第四号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの（被合併法人特定課税期間の月数が三月に満たない場合又は当該確定したものがない場合には被合併法人特定課税期間の直前の課税期間（その月数が三月に満たないものを除く。）の確定申告書に記載すべき同号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの。以下この項及び次項において「被合併法人の確定消費税額」という。）をその計算の基礎となつたその被合併法人の課税期間の月数で除し、これにその合併法人の直前の課税期間の月数のうちに当該直前の課税期間開始の日からその合併の日の前日までの期間の月数の占める割合を乗じて計算した金額
art-42/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-2/item-1
the taxable period immediately preceding that taxable period: the amount calculated by dividing the amount set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the taxable period of the merged corporation that includes the day before the date of the merger (hereinafter in this item referred to as the "specified taxable period of the merged corporation"), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation (where the number of months of the specified taxable period of the merged corporation is less than three months or there is no such finalized amount, the amount set forth in that item to be stated in the final return for the taxable period immediately preceding the specified taxable period of the merged corporation (excluding one whose number of months is less than three months), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation; hereinafter in this paragraph and the following paragraph referred to as the "finalized consumption tax amount of the merged corporation") by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the ratio of the number of months in the period from the first day of the immediately preceding taxable period of the merging corporation to the day before the date of the merger to the number of months of that immediately preceding taxable period;
machine translation, not official
**二** 当該課税期間開始の日から当該一月中間申告対象期間の末日までの期間 被合併法人の確定消費税額をその計算の基礎となつたその被合併法人の課税期間の月数で除して計算した金額
art-42/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-2/item-2
the period from the first day of that taxable period to the last day of that one-month interim filing period: the amount calculated by dividing the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
machine translation, not official
**第三項** 第一項の場合において、同項の事業者が合併（合併により法人を設立する場合に限る。）に係る合併法人であるときは、その法人が提出すべきその設立後最初の課税期間の同項の規定による申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、各被合併法人の確定消費税額をその計算の基礎となつたその被合併法人の課税期間の月数で除して計算した金額の合計額とする。
art-42/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-3
In the case referred to in paragraph (1), where the business operator referred to in that paragraph is a merging corporation relating to a merger (limited to the case where a corporation is established by the merger), the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of that paragraph for the first taxable period after its establishment to be submitted by that corporation, is, notwithstanding the provisions of that item, the total of the amounts calculated by dividing, for each merged corporation, the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
machine translation, not official
**第四項** 事業者は、その課税期間開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときはその三月未満の期間とし、当該三月ごとに区分された各期間のうち最後の期間を除く。以下この項において「三月中間申告対象期間」という。）につき、当該三月中間申告対象期間の末日の翌日から二月以内に、それぞれ次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が百万円以下である場合又は当該三月中間申告対象期間が第一項の規定による申告書を提出すべき同項に規定する一月中間申告対象期間を含む期間である場合における当該三月中間申告対象期間については、この限りでない。
art-42/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-4
A business operator must, for each period divided into three-month periods on or after the first day of its taxable period (where a period of less than three months arises at the end, that period of less than three months, and excluding the last of the periods so divided into three-month periods; hereinafter in this paragraph referred to as a "three-month interim filing period"), submit to the district director, within two months from the day following the last day of that three-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a three-month interim filing period where the amount set forth in item (i) is 1 million yen or less or where that three-month interim filing period is a period that includes a one-month interim filing period prescribed in paragraph (1) for which a return under the provisions of that paragraph is to be submitted.
machine translation, not official
**一** 当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該三月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに三を乗じて計算した金額
art-42/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-4/item-1
the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that three-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by three;
machine translation, not official
**二** 前号に掲げる金額の計算の基礎その他財務省令で定める事項
art-42/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-4/item-2
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
machine translation, not official
**第五項** 第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第四項の事業者」と、「前項の規定」とあるのは「第四項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「三月中間申告対象期間の末日」と、「割合」とあるのは「割合に三を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「三月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該三月中間申告対象期間の末日までの期間の月数（当該月数が三を超えるときは、三）を乗じて」と、第三項中「同項の事業者」とあるのは「第四項の事業者」と、「除して」とあるのは「除し、これに三を乗じて」と読み替えるものとする。
art-42/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-5
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (4)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (4)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period", and the phrase "the ratio" with "three times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "three-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that three-month interim filing period (three, where that number of months exceeds three)"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (4)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by three".
machine translation, not official
**第六項** 事業者は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては六月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。）開始の日以後六月の期間（以下この項、第八項、第十項及び第十一項において「六月中間申告対象期間」という。）につき、当該六月中間申告対象期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が二十四万円以下である場合又は当該六月中間申告対象期間が第一項若しくは第四項の規定による申告書を提出すべきこれらの規定に規定する一月中間申告対象期間若しくは三月中間申告対象期間を含む期間である場合における当該六月中間申告対象期間については、この限りでない。
art-42/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-6
A business operator must, for the six-month period on or after the first day of its taxable period (excluding, in the case of an individual business operator, the taxable period that includes the day on which the business was commenced and, in the case of a corporation, a taxable period not exceeding six months and the taxable period that includes the day of establishment of a corporation that has been newly established other than one established by a merger; hereinafter in this paragraph and paragraphs (8), (10) and (11) referred to as a "six-month interim filing period"), submit to the district director, within two months from the day following the last day of that six-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a six-month interim filing period where the amount set forth in item (i) is 240,000 yen or less or where that six-month interim filing period is a period that includes a one-month interim filing period or three-month interim filing period prescribed in paragraph (1) or (4) for which a return under the provisions of those paragraphs is to be submitted.
machine translation, not official
**一** 当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該六月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに六を乗じて計算した金額
art-42/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-6/item-1
the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that six-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by six;
machine translation, not official
**二** 前号に掲げる金額の計算の基礎その他財務省令で定める事項
art-42/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-6/item-2
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
machine translation, not official
**第七項** 第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第六項の事業者」と、「前項の規定」とあるのは「第六項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「六月中間申告対象期間の末日」と、「三月」とあるのは「六月」と、「割合」とあるのは「割合に六を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「六月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該六月中間申告対象期間の末日までの期間の月数を乗じて」と、第三項中「同項の事業者」とあるのは「第六項の事業者」と、「除して」とあるのは「除し、これに六を乗じて」と読み替えるものとする。
art-42/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-7
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (6)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (6)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that six-month interim filing period", the phrase "less than three months" with "less than six months", and the phrase "the ratio" with "six times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "six-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that six-month interim filing period"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (6)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by six".
machine translation, not official
**第八項** 第六項第一号に掲げる金額が二十四万円以下であることによりその六月中間申告対象期間につき、同項の規定による申告書（以下この項及び第十一項において「六月中間申告書」という。）を提出することを要しない事業者が、当該六月中間申告書を提出する旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、当該届出書の提出をした事業者の当該提出をした日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間（同号に掲げる金額が二十四万円以下であるものに限る。第十一項において同じ。）については、第六項ただし書の規定は、適用しない。
art-42/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-8
Where a business operator that is not required to submit, for a six-month interim filing period, the return under the provisions of paragraph (6) (hereinafter in this paragraph and paragraph (11) referred to as a "six-month interim return") because the amount set forth in paragraph (6), item (i) is 240,000 yen or less submits to the district director having jurisdiction over its place for tax payment a written notification stating that it will submit that six-month interim return, the provisions of the proviso to paragraph (6) do not apply to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by the business operator that submitted that written notification (limited to those for which the amount set forth in that item is 240,000 yen or less; the same applies in paragraph (11)).
machine translation, not official
**第九項** 前項の規定による届出書を提出した事業者は、同項の規定の適用を受けることをやめようとするとき又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-42/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-9
A business operator that has submitted the written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第十項** 前項の規定による届出書の提出があつたときは、その提出があつた日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間については、第八項の規定による届出は、その効力を失う。
art-42/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-10
When a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (8) ceases to be effective with respect to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission.
machine translation, not official
**第十一項** 第八項の規定による届出書の提出をした事業者が、当該提出をした日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間に係る六月中間申告書をその提出期限までに提出しなかつた場合には、当該事業者は第九項の規定による届出書を当該六月中間申告対象期間の末日にその納税地を所轄する税務署長に提出したものとみなす。
art-42/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-11
Where a business operator that has submitted the written notification under the provisions of paragraph (8) fails to submit a six-month interim return for a six-month interim filing period on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by its deadline for filing, that business operator is deemed to have submitted the written notification under the provisions of paragraph (9) to the district director having jurisdiction over its place for tax payment on the last day of that six-month interim filing period.
machine translation, not official
**第十二項** 第一項から第七項までの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-42/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42/par-12
The number of months in paragraphs (1) through (7) is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month.
machine translation, not official
### 第四十二条の二（災害等による期限の延長により中間申告書の提出を要しない場合） — Cases Where Submission of an Interim Return Is Not Required Due to Extension of Time Limits Owing to Disasters, etc.
caption: machine translation, not official
art-42-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42-2
**第一項** 国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、中間申告書（前条第一項、第四項又は第六項の規定による申告書をいう。以下この章において同じ。）の提出期限と当該中間申告書に係る課税期間の第四十五条第一項の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文、第四項本文又は第六項本文の規定にかかわらず、当該中間申告書を提出することを要しない。
art-42-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-42-2/par-1
Where, owing to an extension of the time limit relating to filing under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the deadline for filing an interim return (meaning a return under the provisions of paragraph (1), (4) or (6) of the preceding Article; the same applies hereinafter in this Chapter) and the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period relating to that interim return fall on the same day, it is not required to submit that interim return, notwithstanding the main clause of paragraph (1), the main clause of paragraph (4) or the main clause of paragraph (6) of the preceding Article.
machine translation, not official
### 第四十三条（仮決算をした場合の中間申告書の記載事項等） — Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
caption: machine translation, not official
art-43 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43
**第一項** 中間申告書を提出すべき事業者が第四十二条第一項に規定する一月中間申告対象期間、同条第四項に規定する三月中間申告対象期間又は同条第六項に規定する六月中間申告対象期間（以下この項において「中間申告対象期間」という。）を一課税期間とみなして当該中間申告対象期間における課税資産の譲渡等に係る課税標準である金額（当該中間申告対象期間中に国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額をいう。以下この項において同じ。）の合計額、特定課税仕入れに係る課税標準である金額（当該中間申告対象期間中に国内において行つた特定課税仕入れに係る課税標準である金額をいう。以下この項において同じ。）の合計額及び第四十五条第一項第二号から第四号までに掲げる金額を計算した場合には、その事業者は、その提出する中間申告書に、第四十二条第一項各号、第四項各号又は第六項各号に掲げる事項に代えて、次に掲げる事項を記載することができる。
art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1
Where a business operator that is to submit an interim return calculates, by treating a one-month interim filing period prescribed in Article 42, paragraph (1), a three-month interim filing period prescribed in paragraph (4) of that Article, or a six-month interim filing period prescribed in paragraph (6) of that Article (hereinafter in this paragraph referred to as an "interim filing period") as one taxable period, the total of the amounts of the tax base for taxable transfers, etc. of assets in that interim filing period (meaning the amount of the tax base for taxable transfers, etc. of assets made in Japan during that interim filing period (excluding those exempted from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other provisions of laws or treaties); the same applies hereinafter in this paragraph), the total of the amounts of the tax base for specified taxable purchases (meaning the amount of the tax base for specified taxable purchases made in Japan during that interim filing period; the same applies hereinafter in this paragraph), and the amounts set forth in Article 45, paragraph (1), items (ii) through (iv), that business operator may state the following matters in the interim return that it submits, in place of the matters set forth in the items of Article 42, paragraph (1), the items of paragraph (4) of that Article, or the items of paragraph (6) of that Article.
machine translation, not official
**一** 当該課税資産の譲渡等に係る税率の異なるごとに区分した課税標準である金額の合計額及び当該特定課税仕入れに係る課税標準である金額の合計額並びにそれらの合計額（次号において「課税標準額」という。）
art-43/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1/item-1
the total of the amounts of the tax base classified by each different tax rate for those taxable transfers, etc. of assets, the total of the amount of the tax base for specified taxable purchases, and the total of those totals (referred to in the following item as the "tax base amount");
machine translation, not official
**二** 税率の異なるごとに区分した課税標準額に対する消費税額
art-43/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1/item-2
the consumption tax on the tax base amount, classified by each different tax rate;
machine translation, not official
**三** 当該中間申告対象期間を一課税期間とみなした場合に前章の規定により前号に掲げる消費税額から控除をされるべき第四十五条第一項第三号イからニまでに掲げる消費税額の合計額
art-43/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1/item-3
the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) that should be deducted from the amount of consumption tax set forth in the preceding item under the provisions of the preceding Chapter if that interim filing period were treated as one taxable period;
machine translation, not official
**四** 第二号に掲げる消費税額から前号に掲げる消費税額の合計額を控除した残額に相当する消費税額
art-43/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1/item-4
the amount of consumption tax equivalent to the remainder after deducting the total of the amounts of consumption tax set forth in the preceding item from the amount of consumption tax set forth in item (ii);
machine translation, not official
**五** 前各号に掲げる金額の計算の基礎その他財務省令で定める事項
art-43/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-1/item-5
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 前項に規定する中間申告対象期間における課税資産の譲渡等に係る課税標準である金額の合計額及び特定課税仕入れに係る課税標準である金額の合計額並びに同項第二号に掲げる消費税額及び同項第三号に掲げる消費税額の合計額の計算については、第十六条第三項中「第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む」とあるのは「中間申告書（第四十二条第一項、第四項又は第六項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したものをいう」と、第十七条第四項及び第十八条第二項中「第四十五条第一項の規定による申告書」とあるのは「中間申告書」とする。
art-43/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-2
With respect to the calculation of the total of the amounts of the tax base for taxable transfers, etc. of assets and the total of the amounts of the tax base for specified taxable purchases in the interim filing period prescribed in the preceding paragraph, and the amount of consumption tax set forth in item (ii) of that paragraph and the total of the amounts of consumption tax set forth in item (iii) of that paragraph, the phrase "return under the provisions of Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes relating to that return" in Article 16, paragraph (3) is deemed to be replaced with "interim return (meaning a return under the provisions of Article 42, paragraph (1), (4) or (6) in which the matters set forth in the items of Article 43, paragraph (1) are stated", and the phrase "return under the provisions of Article 45, paragraph (1)" in Article 17, paragraph (4) and Article 18, paragraph (2) is deemed to be replaced with "interim return".
machine translation, not official
**第三項** 第一項各号に掲げる事項を記載した中間申告書を提出する事業者が、同項に規定する中間申告対象期間中に国内において行つた課税資産の譲渡等につき交付した適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第四十五条第五項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第四十五条第五項において同じ。）の写しを第五十七条の四第六項の規定により保存している場合（同項の規定により同項の電磁的記録を保存している場合を含む。）には、当該課税資産の譲渡等に係る第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額については、同号の規定にかかわらず、第四十五条第五項の規定の例により計算した金額とすることができる。
art-43/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-3
Where a business operator that submits an interim return stating the matters set forth in the items of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices (meaning the qualified invoices prescribed in Article 57-4, paragraph (1); the same applies in Article 45, paragraph (5)) or qualified simplified invoices (meaning the qualified simplified invoices prescribed in Article 57-4, paragraph (2); the same applies in Article 45, paragraph (5)) issued in connection with taxable transfers, etc. of assets made in Japan during the interim filing period prescribed in paragraph (1) (including the case where it retains the electronic or magnetic records referred to in that paragraph pursuant to the provisions of that paragraph), the amount of consumption tax on the tax base amount classified by each different tax rate as set forth in paragraph (1), item (ii) relating to those taxable transfers, etc. of assets may, notwithstanding the provisions of that item, be the amount calculated in accordance with the provisions of Article 45, paragraph (5).
machine translation, not official
**第四項** 第一項各号に掲げる事項を記載した中間申告書には、財務省令で定めるところにより、同項に規定する中間申告対象期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額（第三十条第二項に規定する課税仕入れ等の税額をいう。以下この章において同じ。）の明細その他の事項を記載した書類を添付しなければならない。
art-43/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-43/par-4
An interim return stating the matters set forth in the items of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this Chapter) during the interim filing period prescribed in that paragraph, and other matters.
machine translation, not official
### 第四十四条（中間申告書の提出がない場合の特例） — Special Provisions on Cases Where an Interim Return Is Not Submitted
caption: machine translation, not official
art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-44
**第一項** 中間申告書を提出すべき事業者がその中間申告書をその提出期限までに提出しなかつた場合（第四十二条第十一項の規定の適用を受ける場合を除く。）には、その事業者については、その提出期限において、税務署長に同条第一項各号、第四項各号又は第六項各号に掲げる事項を記載した中間申告書の提出があつたものとみなす。
art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-44/par-1
Where a business operator that is to submit an interim return fails to submit the interim return by its deadline for filing (excluding a case to which Article 42, paragraph (11) applies), that business operator is deemed to have submitted to the district director, on that deadline for filing, an interim return stating the matters set forth in the items of paragraph (1), the items of paragraph (4) or the items of paragraph (6) of that Article.
machine translation, not official
### 第四十五条（課税資産の譲渡等及び特定課税仕入れについての確定申告） — Final Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
caption: machine translation, not official
art-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45
**第一項** 事業者（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、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、国内における課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）及び特定課税仕入れがなく、かつ、第四号に掲げる消費税額がない課税期間については、この限りでない。
art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period, submit to the district director, within two months from the day following the last day of that taxable period, a return stating the following matters; provided, however, that this does not apply to a taxable period in which there are no taxable transfers, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties) and no specified taxable purchases, and in which there is no amount of consumption tax set forth in item (iv):
machine translation, not official
**一** その課税期間中に国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る税率の異なるごとに区分した課税標準である金額の合計額及びその課税期間中に国内において行つた特定課税仕入れに係る課税標準である金額の合計額並びにそれらの合計額（次号において「課税標準額」という。）
art-45/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-1
the total of the amounts of the tax base, classified by each different tax rate, relating to taxable transfers, etc. of assets made in Japan during that taxable period (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties), the total of the amounts of the tax base relating to specified taxable purchases made in Japan during that taxable period, and the sum of those totals (referred to in the following item as the "tax base amount");
machine translation, not official
**二** 税率の異なるごとに区分した課税標準額に対する消費税額
art-45/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-2
the amount of consumption tax on the tax base amount, classified by each different tax rate;
machine translation, not official
**三** 前章の規定によりその課税期間において前号に掲げる消費税額から控除をされるべき次に掲げる消費税額の合計額
art-45/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-3
the total of the following amounts of consumption tax that are to be deducted, under the provisions of the preceding Chapter, from the amount of consumption tax set forth in the preceding item for that taxable period:
machine translation, not official
**イ** 第三十二条第一項第一号に規定する仕入れに係る消費税額
art-45/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-3/sub-1
the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i);
machine translation, not official
**ロ** 第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額
art-45/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-3/sub-2
the amount of consumption tax on the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1);
machine translation, not official
**ハ** 第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額
art-45/par-1/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-3/sub-3
the amount of consumption tax on the amount received as refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1);
machine translation, not official
**ニ** 第三十九条第一項に規定する領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額
art-45/par-1/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-3/sub-4
the amount of consumption tax on the tax-inclusive price of a taxable transfer, etc. of assets for which it has become impossible to receive payment, as prescribed in Article 39, paragraph (1);
machine translation, not official
**四** 第二号に掲げる消費税額から前号に掲げる消費税額の合計額を控除した残額に相当する消費税額
art-45/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-4
the amount of consumption tax equivalent to the remainder after deducting the total of the amounts of consumption tax set forth in the preceding item from the amount of consumption tax set forth in item (ii);
machine translation, not official
**五** 第二号に掲げる消費税額から第三号に掲げる消費税額の合計額を控除してなお不足額があるときは、当該不足額
art-45/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-5
where there is still a shortfall after deducting the total of the amounts of consumption tax set forth in item (iii) from the amount of consumption tax set forth in item (ii), the amount of that shortfall;
machine translation, not official
**六** その事業者が当該課税期間につき中間申告書を提出した事業者である場合には、第四号に掲げる消費税額から当該申告書に係る中間納付額を控除した残額に相当する消費税額
art-45/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-6
where the business operator is a business operator that has submitted an interim return for that taxable period, the amount of consumption tax equivalent to the remainder after deducting the interim payment relating to that return from the amount of consumption tax set forth in item (iv);
machine translation, not official
**七** 第四号に掲げる消費税額から中間納付額を控除してなお不足額があるときは、当該不足額
art-45/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-7
where there is still a shortfall after deducting the interim payment from the amount of consumption tax set forth in item (iv), the amount of that shortfall;
machine translation, not official
**八** 前各号に掲げる金額の計算の基礎その他財務省令で定める事項
art-45/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-1/item-8
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 前項の規定による申告書を提出すべき個人事業者がその課税期間の末日の翌日から当該申告書の提出期限までの間に当該申告書を提出しないで死亡した場合には、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に当該申告書を提出しなければならない。
art-45/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-2
Where an individual business operator that is to submit a return under the provisions of the preceding paragraph dies, during the period from the day following the last day of the taxable period until the deadline for filing that return, without having submitted that return, the heir must, as provided by Cabinet Order, submit that return to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
machine translation, not official
**第三項** 個人事業者が課税期間の中途において死亡した場合において、その者の当該課税期間分の消費税について第一項の規定による申告書を提出しなければならない場合に該当するときは、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に当該消費税について当該申告書を提出しなければならない。
art-45/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-3
Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of paragraph (1) must be submitted for the consumption tax for that taxable period of that person, the heir must, as provided by Cabinet Order, submit that return for that consumption tax to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
machine translation, not official
**第四項** 清算中の法人につきその残余財産が確定した場合には、当該法人の当該残余財産の確定の日の属する課税期間に係る第一項の規定の適用については、同項中「二月以内」とあるのは、「一月以内（当該翌日から一月以内に残余財産の最後の分配又は引渡しが行われる場合には、その行われる日の前日まで）」とする。
art-45/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-4
Where the residual assets of a corporation in liquidation have been determined, with respect to the application of paragraph (1) to the taxable period that includes the day on which the residual assets of that corporation are determined, the phrase "within two months" in that paragraph is deemed to be replaced with "within one month (or, where the final distribution or delivery of the residual assets is to take place within one month from that following day, by the day before the day on which it is to take place)".
machine translation, not official
**第五項** 第一項の規定による申告書を提出する事業者が、当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等につき交付した適格請求書又は適格簡易請求書の写しを第五十七条の四第六項の規定により保存している場合（同項の規定により同項の電磁的記録を保存している場合を含む。）には、当該課税資産の譲渡等に係る第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額については、同号の規定にかかわらず、当該適格請求書に記載した同条第一項第五号に掲げる消費税額等その他の政令で定める金額を基礎として政令で定めるところにより計算した金額とすることができる。ただし、第十六条第一項、第十七条第一項若しくは第二項本文又は第十八条第一項の規定その他政令で定める規定の適用を受ける課税資産の譲渡等については、この限りでない。
art-45/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-5
Where a business operator that submits a return under the provisions of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices or qualified simplified invoices issued in connection with taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (including the case where it retains the electronic or magnetic records referred to in that paragraph pursuant to the provisions of that paragraph), the amount of consumption tax on the tax base amount classified by each different tax rate as set forth in paragraph (1), item (ii) relating to those taxable transfers, etc. of assets may, notwithstanding the provisions of that item, be an amount calculated, as provided by Cabinet Order, on the basis of the amount of consumption tax, etc. set forth in Article 57-4, paragraph (1), item (v) that is stated in the qualified invoice, or any other amount specified by Cabinet Order; provided, however, that this does not apply to taxable transfers, etc. of assets to which the provisions of Article 16, paragraph (1), Article 17, paragraph (1) or the main clause of paragraph (2), or Article 18, paragraph (1), or any other provisions specified by Cabinet Order apply.
machine translation, not official
**第六項** 第一項の規定による申告書には、財務省令で定めるところにより、当該課税期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額の明細その他の事項を記載した書類を添付しなければならない。
art-45/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45/par-6
A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.
machine translation, not official
### 第四十五条の二（法人の確定申告書の提出期限の特例） — Special Provisions on the Deadline for Filing a Final Return by a Corporation
caption: machine translation, not official
art-45-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2
**第一項** 前条第一項の規定による申告書（以下この項及び第四項において「消費税申告書」という。）を提出すべき法人（法人税法第七十五条の二第一項（確定申告書の提出期限の延長の特例）（同法第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する場合を含む。以下この項において同じ。）の規定の適用を受ける法人（第六十条第八項の規定の適用により消費税申告書の提出期限が延長される法人を除く。）に限る。）が、消費税申告書の提出期限を延長する旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、その提出をした日の属する事業年度（同法第二条第十二号の七の二（定義）に規定する通算法人の場合にあつては、その提出をした日が事業年度終了の日の翌日から四十五日以内である場合のその事業年度を含む。）以後の各事業年度（同法第七十五条の二第一項の規定により同法第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書の提出期限が延長されている事業年度（同法第七十五条の二第九項（同法第百四十四条の八において準用する場合を含む。）の規定により同法第七十五条の二第一項の規定の適用がないものとみなされる事業年度を含む。）に限る。）終了の日の属する課税期間に係る消費税申告書の提出期限については、前条第一項の規定にかかわらず、当該課税期間の末日の翌日から三月以内とする。
art-45-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-1
Where a corporation that is to submit the return under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph and paragraph (4) referred to as a "consumption tax return") (limited to a corporation to which the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return) of that Act; the same applies hereinafter in this paragraph) apply (excluding a corporation whose deadline for filing a consumption tax return is extended by the application of Article 60, paragraph (8))) submits to the district director having jurisdiction over its place for tax payment a written notification stating that the deadline for filing the consumption tax return is to be extended, the deadline for filing the consumption tax return for the taxable period that includes the last day of each business year on or after the business year that includes the day of that submission (including, in the case of a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 (Definitions) of the Corporation Tax Act, that business year where the day of that submission is within 45 days from the day following the last day of that business year) (limited to a business year for which the deadline for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) or Article 144-6, paragraph (1) or (2) (Final Returns) of that Act is extended pursuant to the provisions of Article 75-2, paragraph (1) of that Act (including a business year for which the provisions of Article 75-2, paragraph (1) of that Act are deemed not to apply pursuant to the provisions of Article 75-2, paragraph (9) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act))) is, notwithstanding the provisions of paragraph (1) of the preceding Article, within three months from the day following the last day of that taxable period.
machine translation, not official
**第二項** 前項の規定による届出書を提出した法人は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-45-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-2
A corporation that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph, or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第三項** 前項の規定による届出書の提出があつたときは、その提出があつた日の属する事業年度終了の日の属する課税期間以後の事業年度終了の日の属する課税期間については、第一項の規定による届出は、その効力を失う。
art-45-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-3
Where a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (1) ceases to be effective with respect to the taxable periods that include the last day of a business year, on or after the taxable period that includes the last day of the business year that includes the day on which that submission was made.
machine translation, not official
**第四項** 第一項の規定の適用を受ける法人は、同項の規定の適用を受ける消費税申告書に係る課税期間の消費税の額に、当該課税期間終了の日の翌日以後二月を経過した日から同項の規定により延長された提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する利子税をその計算の基礎となる消費税に併せて納付しなければならない。
art-45-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-4
A corporation to which the provisions of paragraph (1) apply must pay, together with the consumption tax that is the basis of its calculation, interest tax equivalent to the amount calculated by multiplying the amount of consumption tax for the taxable period relating to the consumption tax return to which the provisions of that paragraph apply by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of that taxable period to the deadline for filing extended pursuant to the provisions of that paragraph.
machine translation, not official
**第五項** 第一項の規定の適用を受けている法人について同項の規定の適用を受ける課税期間の末日の翌日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該課税期間に限り、同項の規定の適用がないものとみなして、国税通則法第十一条（災害等による期限の延長）の規定を適用することができる。
art-45-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-5
Where a disaster or other unavoidable reason arises, in respect of a corporation to which the provisions of paragraph (1) apply, before the day on which two months have elapsed from the day following the last day of the taxable period to which the provisions of that paragraph apply, the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes may be applied, for that taxable period only, by deeming the provisions of that paragraph not to apply.
machine translation, not official
**第六項** 第一項の規定の適用がある場合における第三十条第七項に規定する帳簿又は請求書等の保存期間その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-45-2/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-45-2/par-6
Where the provisions of paragraph (1) apply, the retention period for the books or invoices, etc. prescribed in Article 30, paragraph (7), and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第四十六条（還付を受けるための申告） — Return for Receiving a Refund
caption: machine translation, not official
art-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46
**第一項** 事業者（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、その課税期間分の消費税につき第四十五条第一項第五号又は第七号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十二条第一項又は第五十三条第一項の規定による還付を受けるため、第四十五条第一項各号に掲げる事項を記載した申告書を税務署長に提出することができる。
art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46/par-1
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may, where there is an amount set forth in Article 45, paragraph (1), item (v) or (vii) for the consumption tax for its taxable period, even in a case where it has no obligation to submit a return under the proviso to that paragraph, submit to the district director a return stating the matters set forth in the items of Article 45, paragraph (1), in order to receive a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1).
machine translation, not official
**第二項** 個人事業者が課税期間の中途において死亡した場合において、その者の当該課税期間分の消費税について前項の規定による申告書を提出することができる場合に該当するときは、その相続人は、政令で定めるところにより、税務署長に当該申告書を提出することができる。
art-46/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46/par-2
Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of the preceding paragraph may be submitted for the consumption tax for that taxable period of that person, the heir may, as provided by Cabinet Order, submit that return to the district director.
machine translation, not official
**第三項** 第一項の規定による申告書には、財務省令で定めるところにより、当該課税期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額の明細その他の事項を記載した書類を添付しなければならない。
art-46/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46/par-3
A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.
machine translation, not official
### 第四十六条の二（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System
caption: machine translation, not official
art-46-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2
**第一項** 特定法人である事業者（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、第四十二条、第四十三条、第四十五条若しくは前条又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、中間申告書若しくは確定申告書等若しくはこれらの申告書に係る修正申告書（同条第三項に規定する修正申告書をいう。第五十六条において同じ。）（以下この項及び第三項並びに次条第一項において「納税申告書等」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書等に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている課税資産の譲渡等及び特定課税仕入れに対する消費税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書等に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされている事項（第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。次条第一項及び第六項において同じ。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。
art-46-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-1
A business operator that is a specified corporation (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, with respect to a filing of a return for consumption tax on taxable transfers, etc. of assets and specified taxable purchases that is to be made, pursuant to the provisions of Article 42, Article 43, Article 45 or the preceding Article, or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, by means of an interim return or final return, etc., or an amended return relating to those returns (meaning the amended return prescribed in Article 19, paragraph (3) of that Act; the same applies in Article 56) (hereinafter in this paragraph and paragraph (3) of this Article and in paragraph (1) of the following Article referred to as the "tax return, etc."), or that is to be made by attaching thereto the documents that are to be attached to the tax return, etc. pursuant to the provisions of this Act (including orders issued thereunder) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), make that filing, notwithstanding those provisions, as provided by Ministry of Finance Order, by providing the matters that are to be stated in the tax return, etc. (referred to in paragraph (3) as the "matters stated in a return") or the matters that are to be stated in the attached documents (referred to in paragraph (3) as the "matters stated in attached documents") by a method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the National Tax Agency (including input/output devices; the same applies hereinafter in this paragraph and paragraph (4)) with a computer used by the business operator making that filing by a telecommunications line; the same applies in paragraphs (1) and (6) of the following Article) after notifying the district director in advance as provided by Ministry of Finance Order.
machine translation, not official
**第二項** 前項に規定する特定法人とは、次に掲げる事業者をいう。
art-46-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2
The term "specified corporation" prescribed in the preceding paragraph means any of the following business operators:
machine translation, not official
**一** 当該事業年度開始の時における資本金の額、出資の金額その他これらに類するものとして政令で定める金額が一億円を超える法人（法人税法第二条第四号（定義）に規定する外国法人を除く。）
art-46-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2/item-1
a corporation whose amount of stated capital, amount of capital contributions or other amount specified by Cabinet Order as being similar thereto at the beginning of the relevant business year exceeds 100 million yen (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act);
machine translation, not official
**二** 保険業法（平成七年法律第百五号）第二条第五項（定義）に規定する相互会社
art-46-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2/item-2
a mutual company prescribed in Article 2, paragraph (5) (Definitions) of the Insurance Business Act (Act No. 105 of 1995);
machine translation, not official
**三** 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人（第一号に掲げる法人を除く。）
art-46-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2/item-3
an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (excluding a corporation set forth in item (i));
machine translation, not official
**四** 資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社（第一号に掲げる法人を除く。）
art-46-2/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2/item-4
a specific purpose company prescribed in Article 2, paragraph (3) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) (excluding a corporation set forth in item (i));
machine translation, not official
**五** 国又は地方公共団体
art-46-2/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-2/item-5
the national government or a local government.
machine translation, not official
**第三項** 第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書等により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
art-46-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-3
With respect to a filing under paragraph (1) made pursuant to the provisions of that paragraph, the provisions of this Act (including orders issued thereunder), the provisions of the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that it was made by means of a tax return, etc. in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
machine translation, not official
**第四項** 第一項の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
art-46-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-4
A filing under paragraph (1) made pursuant to the provisions of that paragraph is deemed to have reached the district director at the time when it is recorded in a file kept on the computer used by the National Tax Agency referred to in that paragraph.
machine translation, not official
**第五項** 第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（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）第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の事業者は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
art-46-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-2/par-5
In the case referred to in paragraph (1), with respect to the entry of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the business operator referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of that Act, take measures to make its name clear in place of that entry, as provided by Ministry of Finance Order.
machine translation, not official
### 第四十六条の三（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult
caption: machine translation, not official
art-46-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3
**第一項** 前条第一項の事業者が、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについてその納税地を所轄する税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
art-46-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-1
Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using an electronic data processing system due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to submit a tax return, etc. without applying the provisions of that paragraph, and has obtained the approval of the district director having jurisdiction over its place for tax payment to submit the tax return, etc. without applying the provisions of that paragraph, the provisions of the preceding Article do not apply to a filing under that paragraph made within the period designated by that district director.
machine translation, not official
**第二項** 前項の承認を受けようとする事業者は、同項の規定の適用を受けることが必要となつた事情、同項の規定による指定を受けようとする期間その他財務省令で定める事項を記載した申請書に財務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第四十五条第一項の規定による申告書の提出期限（第四十六条第一項の規定による申告書にあつては、当該申告書が第四十五条第一項の規定による申告書であるとした場合の提出期限）の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これをその納税地を所轄する税務署長に提出しなければならない。
art-46-3/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-2
A business operator that intends to obtain the approval referred to in the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the circumstances that have made it necessary to be subject to the application of the provisions of that paragraph, the period for which it seeks to be designated under the provisions of that paragraph, and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, by the day 15 days before the first day of that period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under the provisions of Article 45, paragraph (1) (for a return under the provisions of Article 46, paragraph (1), the deadline for filing that would apply if that return were a return under the provisions of Article 45, paragraph (1)), and that deadline for filing falls within that period, by that first day).
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
art-46-3/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-3
In the case where a written application referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
art-46-3/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-4
Where the district director, upon the submission of the written application referred to in paragraph (2), makes a disposition of approval or denial of the application, the district director notifies the business operator that made the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、当該申請書に記載した第一項の規定による指定を受けようとする期間の開始の日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を同項の期間として同項の規定による指定があつたものと、それぞれみなす。
art-46-3/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-5
In the case where a written application referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the written application, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.
machine translation, not official
**第六項** 税務署長は、第一項の規定の適用を受けている事業者につき、電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項の承認を取り消すことができる。この場合において、その取消しの処分があつたときは、その処分のあつた日の翌日以後の期間につき、その処分の効果が生ずるものとする。
art-46-3/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-6
Where the district director finds that it is no longer difficult for a business operator to which the provisions of paragraph (1) apply to use an electronic data processing system, the district director may revoke the approval referred to in that paragraph. In this case, when the disposition of revocation has been made, the effect of that disposition is to arise for the period on or after the day following the day on which the disposition was made.
machine translation, not official
**第七項** 税務署長は、前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-46-3/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-7
When the district director makes the disposition referred to in the preceding paragraph, the district director notifies the business operator subject to that disposition to that effect in writing.
machine translation, not official
**第八項** 第一項の規定の適用を受けている事業者は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その提出があつた日の翌日以後の期間については、同項の承認の処分は、その効力を失うものとする。
art-46-3/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-46-3/par-8
A business operator to which the provisions of paragraph (1) apply must, when it intends to cease to be subject to the application of the provisions of paragraph (1) with respect to a filing under paragraph (1) of the preceding Article, submit a written notification stating that fact and other matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, when the written notification has been submitted, the disposition of approval under paragraph (1) is to cease to be effective for the period on or after the day following the day on which it was submitted.
machine translation, not official
### 第四十七条（引取りに係る課税貨物についての課税標準額及び税額の申告等） — Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
caption: machine translation, not official
art-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47
**第一項** 関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、次に掲げる事項を記載した申告書を税関長に提出しなければならない。
art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-1
A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the following matters:
machine translation, not official
**一** 当該引取りに係る課税貨物の品名並びに品名ごとの数量、課税標準である金額（次号において「課税標準額」という。）及び税率
art-47/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-1/item-1
the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate;
machine translation, not official
**二** 課税標準額に対する消費税額及び当該消費税額の合計額
art-47/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-1/item-2
the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax;
machine translation, not official
**三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項
art-47/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-1/item-3
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 関税法第六条の二第一項第二号に規定する賦課課税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、その引き取る課税貨物に係る前項第一号に掲げる事項その他財務省令で定める事項を記載した申告書を税関長に提出しなければならない。
art-47/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-2
A person who intends to take out of a bonded area taxable goods to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the matters set forth in item (i) of the preceding paragraph relating to the taxable goods taken out and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 第一項に規定する者がその引取りに係る課税貨物につき関税法第七条の二第二項（特例申告）に規定する特例申告を行う場合には、当該課税貨物に係る第一項の申告書の提出期限は、当該課税貨物の引取りの日の属する月の翌月末日とする。
art-47/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-47/par-3
Where a person prescribed in paragraph (1) makes a special declaration prescribed in Article 7-2, paragraph (2) (Special Declaration) of the Customs Act for the taxable goods taken out, the deadline for filing the return under paragraph (1) for those taxable goods is the last day of the month following the month that includes the day on which those taxable goods are taken out.
machine translation, not official
### 第四十八条（課税資産の譲渡等及び特定課税仕入れについての中間申告による納付） — Payment by Interim Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
caption: machine translation, not official
art-48 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-48
**第一項** 中間申告書を提出した者は、当該申告書に記載した第四十二条第一項第一号、第四項第一号又は第六項第一号に掲げる金額（第四十三条第一項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第四号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する消費税を国に納付しなければならない。
art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-48/par-1
A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.
machine translation, not official
### 第四十九条（課税資産の譲渡等及び特定課税仕入れについての確定申告による納付） — Payment by Final Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
caption: machine translation, not official
art-49 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-49
**第一項** 第四十五条第一項の規定による申告書を提出した者は、当該申告書に記載した同項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）があるときは、当該申告書の提出期限までに、当該消費税額に相当する消費税を国に納付しなければならない。
art-49/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-49/par-1
A person who has submitted a return under the provisions of Article 45, paragraph (1) must, where there is an amount of consumption tax set forth in item (iv) of that paragraph that is stated in that return (or, in a case falling under item (vi) of that paragraph, the amount of consumption tax set forth in that item), pay to the national government consumption tax equivalent to that amount of consumption tax by the deadline for filing that return.
machine translation, not official
### 第五十条（引取りに係る課税貨物についての消費税の納付等） — Payment of Consumption Tax on Taxable Goods Taken Out of a Bonded Area, etc.
caption: machine translation, not official
art-50 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-50
**第一項** 第四十七条第一項の規定による申告書を提出した者は、当該申告に係る課税貨物を保税地域から引き取る時（同条第三項の場合にあつては、当該申告書の提出期限）までに、当該申告書に記載した同条第一項第二号に掲げる消費税額の合計額に相当する消費税を国に納付しなければならない。
art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-50/par-1
A person who has submitted a return under the provisions of Article 47, paragraph (1) must pay to the national government, by the time of taking out of a bonded area the taxable goods relating to that filing (or, in the case of paragraph (3) of that Article, by the deadline for filing that return), consumption tax equivalent to the total of the amounts of consumption tax set forth in paragraph (1), item (ii) of that Article that are stated in that return.
machine translation, not official
**第二項** 保税地域から引き取られる第四十七条第二項に規定する課税貨物に係る消費税は、同項の税関長が当該引取りの際徴収する。
art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-50/par-2
Consumption tax on taxable goods prescribed in Article 47, paragraph (2) that are taken out of a bonded area is collected at the time of that taking out by the director-general of a customs house referred to in that paragraph.
machine translation, not official
### 第五十一条（引取りに係る課税貨物についての納期限の延長） — Extension of the Due Date for Payment for Taxable Goods Taken Out of a Bonded Area
caption: machine translation, not official
art-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-51
**第一項** 関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式（次項において「申告納税方式」という。）が適用される課税貨物を保税地域から引き取ろうとする者（当該課税貨物につき特例申告書を提出する者（第五十八条において「特例申告者」という。）を除く。次項において同じ。）が、第四十七条第一項の規定による申告書を提出した場合において、当該申告書に記載した同項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、その延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を三月以内に限り延長することができる。
art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-51/par-1
Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act (referred to as the "self-assessment system" in the following paragraph) applies (excluding a person who submits a special return for those taxable goods (referred to as a "special filer" in Article 58); the same applies in the following paragraph) has submitted a return under the provisions of Article 47, paragraph (1), and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in item (ii) of that paragraph that are stated in that return, has submitted to the director-general of a customs house referred to in that paragraph a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on those taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to three months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.
machine translation, not official
**第二項** 申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者が、その月（以下この項において「特定月」という。）において課税貨物を保税地域から引き取るときに課されるべき消費税の納期限に関し、特定月の前月末日までにその延長を受けたい旨の申請書を当該課税貨物に係る第四十七条第一項の規定による申告書を提出する税関長に提出し、かつ、当該課税貨物に係る消費税額の合計額に相当する額の担保を当該税関長に提供したときは、当該税関長は、特定月においてその者が引き取る課税貨物に係る消費税については、前条第一項の規定にかかわらず、特定月における消費税の額の累計額が当該提供された担保の額を超えない範囲内において、その納期限を特定月の末日の翌日から三月以内に限り延長することができる。
art-51/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-51/par-2
Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system applies has, with respect to the due date for payment of the consumption tax to be imposed when taking taxable goods out of a bonded area in the month (hereinafter in this paragraph referred to as the "specified month"), submitted to the director-general of a customs house with whom the person submits the return under the provisions of Article 47, paragraph (1) for those taxable goods, by the last day of the month preceding the specified month, a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to the total of the amounts of consumption tax on those taxable goods, that director-general of a customs house may, with respect to the consumption tax on the taxable goods that the person takes out in the specified month, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment to a date within three months from the day following the last day of the specified month, to the extent that the cumulative total of the amount of consumption tax in the specified month does not exceed the amount of the security so provided.
machine translation, not official
**第三項** 特例輸入者（関税法第七条の二第一項（申告の特例）に規定する特例輸入者をいう。以下この項において同じ。）が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、その納期限を二月以内に限り延長することができる。この場合において、当該税関長は、消費税の保全のために必要があると認めるときは、政令で定めるところにより、当該特例輸入者に対し、当該特例申告書に記載した消費税額の全部又は一部に相当する額の担保の提供を命ずることができる。
art-51/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-51/par-3
Where an authorized importer (meaning an authorized importer prescribed in Article 7-2, paragraph (1) (Special Provisions on Declaration) of the Customs Act; the same applies hereinafter in this paragraph) has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized importer wishes to obtain an extension thereof, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months. In this case, where the director-general of a customs house finds it necessary for the preservation of the consumption tax, the director-general may, as provided by Cabinet Order, order the authorized importer to provide security in an amount equivalent to all or part of the amount of consumption tax stated in that special return.
machine translation, not official
**第四項** 関税法第七条の二第一項に規定する特例委託輸入者が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を二月以内に限り延長することができる。
art-51/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-51/par-4
Where an authorized commissioning importer prescribed in Article 7-2, paragraph (1) of the Customs Act has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized commissioning importer wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.
machine translation, not official
### 第五十二条（仕入れに係る消費税額の控除不足額の還付） — Refund of Shortfall in Deduction of Consumption Tax on Purchases
caption: machine translation, not official
art-52 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52
**第一項** 第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第五号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する消費税を還付する。
art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-1
Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1), item (v) is stated in those returns, the district director refunds consumption tax equivalent to that shortfall to the person who submitted those returns.
machine translation, not official
**第二項** 前項の規定による還付金について還付加算金（国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。以下この章において同じ。）を計算する場合には、その計算の基礎となる同項の期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項（充当）の規定による充当をいう。以下この章において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
art-52/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-2
Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this Chapter) is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) of that Act that is the basis of the calculation is, according to which of the returns listed in the following items the return relating to that refund falls under, the period from the day following the deadline or day specified in the relevant item until the day on which the decision to pay for that refund is made or the day on which appropriation (meaning appropriation under Article 57, paragraph (1) (Appropriation) of that Act; the same applies hereinafter in this Chapter) is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).
machine translation, not official
**一** 第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。） 当該申告書の提出期限
art-52/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-2/item-1
a return under the provisions of Article 45, paragraph (1) (limited to one submitted by the deadline for filing that return): the deadline for filing that return;
machine translation, not official
**二** 第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出があつた日の属する月の末日
art-52/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-2/item-2
a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the last day of the month that includes the day on which that return was submitted;
machine translation, not official
**三** 第四十六条第一項の規定による申告書 当該申告書の提出があつた日の属する月の末日（当該申告書が当該申告書に係る課税期間の末日の翌日から二月を経過する日前に提出された場合には、当該二月を経過する日）
art-52/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-2/item-3
a return under the provisions of Article 46, paragraph (1): the last day of the month that includes the day on which that return was submitted (where that return was submitted before the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, the day on which those two months have elapsed).
machine translation, not official
**第三項** 第一項の規定による還付金を同項に規定する申告書に係る課税期間の消費税で未納のものに充当する場合には、その還付金のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
art-52/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-3
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph, no interest on refund is to be added to the amount so appropriated out of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
art-52/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-52/par-4
Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十三条（中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment
caption: machine translation, not official
art-53 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53
**第一項** 中間申告書を提出した者からその中間申告書に係る課税期間の第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第七号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する中間納付額を還付する。
art-53/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-1
Where, from a person who has submitted an interim return, a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted for the taxable period relating to that interim return, and a shortfall set forth in Article 45, paragraph (1), item (vii) is stated in those returns, the district director refunds the interim payment equivalent to that shortfall to the person who submitted those returns.
machine translation, not official
**第二項** 税務署長は、前項の規定による還付金の還付をする場合において、同項の中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、同項の規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
art-53/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-2
In the case where the district director makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.
machine translation, not official
**第三項** 第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。ただし、当該還付に係る申告書が次の各号に掲げる申告書である場合には、当該各号に定める日数は、当該期間に算入しない。
art-53/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-3
Where interest on refund is calculated for a refund under the provisions of paragraph (1), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded under the provisions of paragraph (1) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable); provided, however, that where the return relating to that refund is a return listed in the following items, the number of days specified in each of those items is not to be included in that period.
machine translation, not official
**一** 第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出期限の翌日からその提出された日までの日数
art-53/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-3/item-1
a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the number of days from the day following the deadline for filing that return until the day on which it was submitted;
machine translation, not official
**二** 第四十六条第一項の規定による申告書で当該申告書に係る課税期間の末日の翌日から二月を経過する日の翌日以後に提出されたもの 当該翌日からその提出された日までの日数
art-53/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-3/item-2
a return under the provisions of Article 46, paragraph (1) that was submitted on or after the day following the day on which two months have elapsed from the day following the last day of the taxable period relating to that return: the number of days from that following day until the day on which it was submitted.
machine translation, not official
**第四項** 第一項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
art-53/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-4
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
machine translation, not official
**第五項** 第二項の規定による還付金については、還付加算金は、付さない。
art-53/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-5
Interest on refund does not accrue on a refund under the provisions of paragraph (2).
machine translation, not official
**第六項** 前三項に定めるもののほか、第一項又は第二項の還付の手続、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-53/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-53/par-6
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for procedures for issuing a refund as referred to in paragraph (1) or paragraph (2), the way of making appropriation of a refund under paragraph (1) (and interest on refund thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).
machine translation, not official
### 第五十四条（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — Refund of Shortfall in Deduction of Consumption Tax on Purchases by Reassessment or Similar Decision concerning Final Returns, etc.
caption: machine translation, not official
art-54 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-54
**第一項** 確定申告書等に係る消費税につき国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正（当該消費税についての更正の請求（同法第二十三条第一項（更正の請求）の規定による更正の請求をいう。以下この章において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第五号に掲げる金額が増加したときは、税務署長は、その確定申告書等を提出した者に対し、その増加した部分の金額に相当する消費税額を還付する。
art-54/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-54/par-1
Where a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment for that consumption tax (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act; the same applies hereinafter in this Chapter); hereinafter in this paragraph and the following paragraph referred to as a "reassessment or similar decision") has been made for the consumption tax relating to a final return, etc., and the amount set forth in Article 45, paragraph (1), item (v) has increased due to that reassessment or similar decision, the district director refunds to the person who submitted that final return, etc. the amount of consumption tax equivalent to the amount of that increased portion.
machine translation, not official
**第二項** 前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正（同法第二十四条又は第二十六条の規定による更正をいう。以下この章において同じ。）である場合及び更正の請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
art-54/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-54/par-2
Where interest on refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day on which one month has elapsed from the day following the date of the reassessment or similar decision referred to in the preceding paragraph (or, where that reassessment or similar decision is a reassessment based on a request for reassessment (meaning a reassessment under Article 24 or Article 26 of that Act; the same applies hereinafter in this Chapter), or is a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment, the earlier of the day on which three months have elapsed from the day following the date of that request for reassessment and the day on which one month has elapsed from the day following the date of that reassessment or similar decision) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).
machine translation, not official
**第三項** 第一項の規定による還付金を同項の確定申告書等に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
art-54/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-54/par-3
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the final return, etc. referred to in that paragraph, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
art-54/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-54/par-4
Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
machine translation, not official
### 第五十五条（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment by Reassessment or Similar Decision, or Determination, concerning Final Returns, etc.
caption: machine translation, not official
art-55 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55
**第一項** 中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第四十五条第一項第七号に掲げる金額があるときは、税務署長は、その者に対し、当該金額に相当する中間納付額を還付する。
art-55/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-1
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and there is an amount set forth in Article 45, paragraph (1), item (vii) relating to that determination, the district director refunds the interim payment equivalent to that amount to that person.
machine translation, not official
**第二項** 中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき更正（当該消費税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第七号に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する中間納付額を還付する。
art-55/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-2
Where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning that consumption tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes); hereinafter in this paragraph and paragraph (4), item (ii) referred to as a "reassessment or similar decision") has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and the amount set forth in Article 45, paragraph (1), item (vii) has increased due to that reassessment or similar decision, the district director refunds the interim payment equivalent to the amount of that increased portion to that person.
machine translation, not official
**第三項** 税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、これらの規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
art-55/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-3
In the case where the district director makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
machine translation, not official
**第四項** 第一項又は第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項又は第二項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号ロにおいて「充当日」という。）までの期間とする。ただし、次の各号に掲げる還付金の区分に応じ当該各号に定める日数は、当該期間に算入しない。
art-55/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4
Where interest on refund is calculated for a refund under the provisions of paragraph (1) or (2), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or (2) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable; referred to as the "date of Appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items, according to the category of refund listed in that item, is not to be included in that period:
machine translation, not official
**一** 第一項の規定による還付金 同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から第一項の決定の日までの日数
art-55/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-1
a refund under the provisions of paragraph (1): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (1) (or, where that interim payment was paid after that deadline for filing, the day of that payment) until the day of the determination referred to in paragraph (1);
machine translation, not official
**二** 第二項の規定による還付金 同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（第四十六条第一項の規定による申告書にあつては、当該申告書に係る課税期間の末日の翌日から二月を経過する日とし、当該提出期限又は当該課税期間の末日の翌日から二月を経過する日後にその中間納付額が納付された場合には、その納付の日とする。）の翌日から次に掲げる日のうちいずれか早い日までの日数
art-55/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-2
a refund under the provisions of paragraph (2): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (2) (for a return under the provisions of Article 46, paragraph (1), the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, and, where that interim payment was paid after that deadline for filing or after the day on which two months have elapsed from the day following the last day of that taxable period, the day of that payment) until the earlier of the following days:
machine translation, not official
**イ** 第二項の更正等の日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
art-55/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-2/sub-1
the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in paragraph (2) (in the case where the reassessment or similar decision is any of the following, the day specified in the following for each);
machine translation, not official
**（１）** 更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。（１）において同じ。） 当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
art-55/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-2/sub-1/sub2-1
a reassessment based on a request for reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the reassessment based on the request;
machine translation, not official
**（２）** 国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する課税期間の課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定の日
art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-2/sub-1/sub2-2
a reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, relating to that determination, but excluding a reassessment based on a request for reassessment and a reassessment made on the ground that economic results produced by an invalid act included in the facts that formed the basis of the calculation of the amount of consideration for taxable transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for the taxable period prescribed in paragraph (2) were lost due to the invalidity of that act, that a voidable act included in those facts was rescinded, or any other ground similar to these as specified by Cabinet Order): the day of that determination.
machine translation, not official
**ロ** その還付のための支払決定をする日又はその還付金に係る充当日
art-55/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-4/item-2/sub-2
the day on which the decision to pay for that refund is made or the date of Appropriation for that refund.
machine translation, not official
**第五項** 第一項又は第二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除する。
art-55/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-5
Where appropriation of a refund under the provisions of paragraph (1) or (2) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are exempted with respect to the portion of consumption tax so appropriated.
machine translation, not official
**第六項** 第三項の規定による還付金については、還付加算金は、付さない。
art-55/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-6
Interest on refund is not added to a refund pursuant to the provisions of paragraph (3).
machine translation, not official
**第七項** 前三項に定めるもののほか、第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-55/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-55/par-7
Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第五十六条（前課税期間の消費税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying a Reassessment or Similar Decision of the Consumption Tax Amount, etc. for a Preceding Taxable Period
caption: machine translation, not official
art-56 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56
**第一項** 確定申告書等に記載すべき第四十五条第一項第一号から第七号までに掲げる金額につき、修正申告書を提出し、又は更正若しくは決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この条において同じ。）を受けた者は、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項（更正の請求）に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
art-56/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-1
A person who has submitted an amended return, or has received a reassessment or determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), with respect to the amounts set forth in Article 45, paragraph (1), items (i) through (vii) that are to be stated in a final return, etc. may, where, in consequence of the submission of that amended return or that reassessment or determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination. In this case, the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination.
machine translation, not official
**一** その修正申告書又は更正若しくは決定に係る課税期間後の各課税期間で決定を受けた課税期間に係る第四十五条第一項第四号又は第六号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。次項において同じ。）が過大となる場合
art-56/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-1/item-1
where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes excessive;
machine translation, not official
**二** その修正申告書又は更正若しくは決定に係る課税期間後の各課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。次項において同じ。）が過少となる場合
art-56/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-1/item-2
where the amount set forth in Article 45, paragraph (1), item (vii) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes insufficient.
machine translation, not official
**第二項** 第四十七条第一項の規定による申告書に記載すべき同項第一号又は第二号に掲げる金額につき、修正申告書を提出し、若しくは更正若しくは決定を受けた者又は同条第二項に規定する課税貨物に係る消費税につき国税通則法第三十二条第一項（賦課決定）に規定する決定（以下この項において「賦課決定」という。）若しくは同条第二項に規定する変更する決定（以下この項において「変更決定」という。）を受けた者は、その修正申告書の提出若しくは更正若しくは決定又は賦課決定若しくは変更決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定若しくは賦課決定若しくは変更決定（以下この項において「更正決定等」という。）の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正決定等の通知を受けた日を記載しなければならない。
art-56/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-2
A person who has submitted an amended return, or has received a reassessment or determination, with respect to the amount set forth in item (i) or (ii) of Article 47, paragraph (1) that is to be stated in a return under that paragraph, or a person who has received, for the consumption tax on taxable goods prescribed in Article 47, paragraph (2), a determination prescribed in Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as an "assessment and determination") or a determination to change prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as a "change determination"), may, where, in consequence of the submission of that amended return, that reassessment or determination, or that assessment and determination or change determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination or assessment and determination or change determination (hereinafter in this paragraph referred to as a "reassessment, determination, etc."). In this case, the written request for reassessment prescribed in Article 23, paragraph (3) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment, determination, etc.
machine translation, not official
**一** その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第四号又は第六号に掲げる金額が過大となる場合
art-56/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-2/item-1
where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes excessive;
machine translation, not official
**二** その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額が過少となる場合
art-56/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-56/par-2/item-2
where the amount set forth in Article 45, paragraph (1), item (vii) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes insufficient.
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## 第五章 雑則 — Chapter V Miscellaneous Provisions
heading: machine translation, not official
ch-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-5
### 第五十七条（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出） — Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
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art-57 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57
**第一項** 事業者が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める者は、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
art-57/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1
Where a business operator comes to fall under a case set forth in any of the following items, the person specified in the relevant item must promptly submit a written notification to that effect to the district director having jurisdiction over the place for tax payment of that business operator:
machine translation, not official
**一** 課税期間の基準期間における課税売上高（第九条第一項に規定する基準期間における課税売上高をいう。次号及び第二号の二において同じ。）が千万円を超えることとなつた場合（第九条の二第一項、第十条第一項若しくは第二項、第十一条又は第十二条第一項から第六項までの規定により消費税を納める義務が免除されなくなつた場合を含む。） 当該事業者
art-57/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-1
where the taxable sales in the base period for the taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies in the following item and item (ii)-2) exceed 10 million yen (including a case where the obligation to pay consumption tax ceases to be exempted under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (1) or (2), Article 11 or Article 12, paragraphs (1) through (6)): that business operator;
machine translation, not official
**二** 課税期間の基準期間における課税売上高が千万円以下となつた場合（次号に掲げる場合に該当する場合並びに第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
art-57/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-2
In the case where the taxable sales in the base period for a taxable period have become 10 million yen or less (excluding the case falling under the following item, the case where a written notification has been submitted under Article 9, paragraph (4), and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
machine translation, not official
**二の二** 第十二条の四第一項から第三項までの規定の適用を受ける課税期間の基準期間における課税売上高が千万円以下となつた場合（第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
art-57/par-1/item-2-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-2-2
In the case where the taxable sales in the base period for a taxable period to which Article 12-4, paragraphs (1) through (3) apply have become 10 million yen or less (excluding the case where a written notification has been submitted under Article 9, paragraph (4) and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
machine translation, not official
**三** 事業者（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。）が事業を廃止した場合（既に同条第五項、第十九条第三項、第三十七条第五項、第四十二条第九項又は第四十五条の二第二項の規定により事業を廃止した旨を記載した届出書を提出している場合を除く。） 当該事業者
art-57/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-3
In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business (excluding the case where a written notification stating that business has been discontinued has already been submitted under paragraph (5) of that Article, Article 19, paragraph (3), Article 37, paragraph (5), Article 42, paragraph (9) or Article 45-2, paragraph (2)): the business operator;
machine translation, not official
**四** 個人事業者（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者を除く。）が死亡した場合 当該死亡した個人事業者の相続人
art-57/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-4
In the case where an individual business operator (excluding a person exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has died: the heir of the deceased individual business operator;
machine translation, not official
**五** 法人（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法人を除く。）が合併により消滅した場合 当該合併に係る合併法人
art-57/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-1/item-5
In the case where a corporation (excluding a corporation exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has been extinguished through a merger: the merging corporation involved in the merger.
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**第二項** 事業者が第十二条の二第一項に規定する新設法人又は第十二条の三第一項に規定する特定新規設立法人に該当することとなつた場合には、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
art-57/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57/par-2
If a business operator has come to fall under a newly established corporation prescribed in Article 12-2, paragraph (1) or a specified newly founded corporation prescribed in Article 12-3, paragraph (1), the business operator must promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
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### 第五十七条の二（適格請求書発行事業者の登録等） — Registration of Qualified Invoice Issuers, etc.
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art-57-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2
**第一項** 国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（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、税務署長の登録を受けることができる。
art-57-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-1
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4, paragraph (1) (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may receive registration from the district director.
machine translation, not official
**第二項** 前項の登録を受けようとする事業者は、財務省令で定める事項を記載した申請書をその納税地を所轄する税務署長に提出しなければならない。この場合において、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が、同項本文の規定の適用を受けないこととなる課税期間の初日から前項の登録を受けようとするときは、政令で定める日までに、当該申請書を当該税務署長に提出しなければならない。
art-57-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-2
A business operator that intends to receive the registration under the preceding paragraph must submit a written application stating the matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, if a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) intends to receive the registration under the preceding paragraph from the first day of a taxable period to which the main clause of that paragraph ceases to apply, it must submit the written application to that district director by the date specified by Cabinet Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出を受けた場合には、遅滞なく、これを審査し、第五項の規定により登録を拒否する場合を除き、第一項の登録をしなければならない。
art-57-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-3
Upon receiving the written application under the preceding paragraph, the district director must examine it without delay and, except where registration is refused under paragraph (5), must make the registration under paragraph (1).
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**第四項** 第一項の登録は、適格請求書発行事業者登録簿に氏名又は名称、登録番号その他の政令で定める事項を登載してするものとする。この場合において、税務署長は、政令で定めるところにより、当該適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
art-57-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-4
The registration under paragraph (1) is to be made by entering the name, registration number and other matters specified by Cabinet Order in the register of qualified invoice issuers. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as provided by Cabinet Order.
machine translation, not official
**第五項** 税務署長は、第一項の登録を受けようとする事業者が、次の各号に掲げる場合の区分に応じ当該各号に定める事実に該当すると認めるときは、当該登録を拒否することができる。
art-57-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5
If the district director finds that a business operator who intends to receive the registration under paragraph (1) falls under a fact specified in the relevant one of the following items for the category of cases set forth in that item, the district director may refuse the registration.
machine translation, not official
**一** 当該事業者が特定国外事業者（国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものを国内に有しない国外事業者をいう。次号及び次項において同じ。）以外の事業者である場合 次に掲げるいずれかの事実
art-57-2/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-1
In the case where the business operator is a business operator other than a specified foreign business operator (meaning a foreign business operator that has no office, place of business or other equivalent facility in Japan in connection with transfers, etc. of assets conducted in Japan; the same applies in the following item and the following paragraph): any of the following facts:
machine translation, not official
**イ** 当該事業者（国税通則法第百十七条第一項（納税管理人）の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
art-57-2/par-5/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-1/sub-1
The business operator (limited to a person to whom Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
machine translation, not official
**ロ** 当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
art-57-2/par-5/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-1/sub-2
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution;
machine translation, not official
**二** 当該事業者が特定国外事業者である場合 次に掲げるいずれかの事実
art-57-2/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2
In the case where the business operator is a specified foreign business operator: any of the following facts:
machine translation, not official
**イ** 消費税に関する税務代理（税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理をいう。次項第二号ハにおいて同じ。）の権限を有する国税通則法第七十四条の九第三項第二号（納税義務者に対する調査の事前通知等）に規定する税務代理人がないこと。
art-57-2/par-5/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2/sub-1
There is no tax representative prescribed in Article 74-9, paragraph (3), item (ii) (Advance Notice of Examination to Persons Liable for Tax, etc.) of the Act on General Rules for National Taxes who has authority for tax agency regarding consumption tax (meaning the tax agency listed in Article 2, paragraph (1), item (i) (Services of Certified Public Tax Accountants) of the Certified Public Tax Accountant Act (Act No. 237 of 1951); the same applies in item (ii), (c) of the following paragraph);
machine translation, not official
**ロ** 当該事業者が国税通則法第百十七条第二項の規定による納税管理人の届出をしていないこと。
art-57-2/par-5/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2/sub-2
The business operator has not filed the notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes;
machine translation, not official
**ハ** 現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
art-57-2/par-5/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2/sub-3
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
machine translation, not official
**ニ** 当該事業者が、次項の規定により第一項の登録を取り消され（次項第二号ホ又はヘに掲げる事実のいずれかに該当した場合に限る。）、その取消しの日から一年を経過しない者であること。
art-57-2/par-5/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2/sub-4
The business operator is a person whose registration under paragraph (1) has been revoked under the following paragraph (limited to the case where the business operator fell under any of the facts listed in item (ii), (e) or (f) of the following paragraph), and for whom one year has not elapsed since the date of the revocation;
machine translation, not official
**ホ** 当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
art-57-2/par-5/item-2/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-5/item-2/sub-5
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution.
machine translation, not official
**第六項** 税務署長は、次の各号に掲げる適格請求書発行事業者が当該各号に定める事実に該当すると認めるときは、当該適格請求書発行事業者に係る第一項の登録を取り消すことができる。
art-57-2/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6
If the district director finds that a qualified invoice issuer set forth in each of the following items falls under the fact specified in that item, the district director may revoke that qualified invoice issuer's registration under paragraph (1).
machine translation, not official
**一** 特定国外事業者以外の事業者である適格請求書発行事業者 次に掲げるいずれかの事実
art-57-2/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1
A qualified invoice issuer that is a business operator other than a specified foreign business operator: any of the following facts:
machine translation, not official
**イ** 当該適格請求書発行事業者が一年以上所在不明であること。
art-57-2/par-6/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-1
The qualified invoice issuer's whereabouts have been unknown for one year or more;
machine translation, not official
**ロ** 当該適格請求書発行事業者が事業を廃止したと認められること。
art-57-2/par-6/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-2
The qualified invoice issuer is found to have discontinued its business;
machine translation, not official
**ハ** 当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
art-57-2/par-6/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-3
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
machine translation, not official
**ニ** 当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
art-57-2/par-6/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-4
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
machine translation, not official
**ホ** 当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
art-57-2/par-6/item-1/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-5
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
machine translation, not official
**ヘ** 前項第一号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
art-57-2/par-6/item-1/sub-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-1/sub-6
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (i) of the preceding paragraph and has received the registration under paragraph (1) based on that application;
machine translation, not official
**二** 特定国外事業者である適格請求書発行事業者 次に掲げるいずれかの事実
art-57-2/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2
A qualified invoice issuer that is a specified foreign business operator: any of the following facts:
machine translation, not official
**イ** 当該適格請求書発行事業者が事業を廃止したと認められること。
art-57-2/par-6/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-1
The qualified invoice issuer is found to have discontinued its business;
machine translation, not official
**ロ** 当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
art-57-2/par-6/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-2
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
machine translation, not official
**ハ** 当該適格請求書発行事業者の第四十五条第一項の規定による申告書の提出期限までに、当該申告書に係る消費税に関する税務代理の権限を有することを証する書面（税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）に規定する書面をいう。）が提出されていないこと。
art-57-2/par-6/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-3
By the deadline for filing the return of the qualified invoice issuer under Article 45, paragraph (1), no document certifying authority for tax agency regarding the consumption tax relating to that return (meaning the document prescribed in Article 30 (Indication of Authority for Tax Agency) of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on Rights and Obligations of Certified Public Tax Accountants) of that Act)) has been submitted;
machine translation, not official
**ニ** 当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
art-57-2/par-6/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-4
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
machine translation, not official
**ホ** 消費税につき国税通則法第十七条第二項（期限内申告）に規定する期限内申告書の提出がなかつた場合において、当該提出がなかつたことについて正当な理由がないと認められること。
art-57-2/par-6/item-2/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-5
In the case where no return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes has been submitted for consumption tax, it is found that there is no justifiable reason for that non-submission;
machine translation, not official
**ヘ** 現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
art-57-2/par-6/item-2/sub-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-6
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
machine translation, not official
**ト** 当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
art-57-2/par-6/item-2/sub-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-7
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
machine translation, not official
**チ** 前項第二号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
art-57-2/par-6/item-2/sub-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-6/item-2/sub-8
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (ii) of the preceding paragraph and has received the registration under paragraph (1) based on that application.
machine translation, not official
**第七項** 税務署長は、第一項の登録又は前二項の処分をするときは、その登録又は処分に係る事業者に対し、書面によりその旨を通知する。
art-57-2/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-7
When the district director makes the registration under paragraph (1) or a disposition under the preceding two paragraphs, the district director notifies the business operator subject to that registration or disposition to that effect in writing.
machine translation, not official
**第八項** 適格請求書発行事業者は、第四項に規定する適格請求書発行事業者登録簿に登載された事項に変更があつたときは、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長に提出しなければならない。
art-57-2/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-8
A qualified invoice issuer must, when there has been a change in the matters entered in the register of qualified invoice issuers prescribed in paragraph (4), promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第九項** 税務署長は、前項の規定による届出書の提出を受けた場合には、遅滞なく、当該届出に係る事項を適格請求書発行事業者登録簿に登載して、変更の登録をするものとする。この場合において、税務署長は、政令で定めるところにより、当該変更後の適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
art-57-2/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-9
Upon receiving the submission of a written notification under the preceding paragraph, the district director is to, without delay, enter the matters relating to that notification in the register of qualified invoice issuers and make the registration of change. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers after that change, as provided by Cabinet Order.
machine translation, not official
**第十項** 適格請求書発行事業者が、次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日に、第一項の登録は、その効力を失う。
art-57-2/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-10
Where a qualified invoice issuer comes to fall under a case set forth in any of the following items, the registration under paragraph (1) ceases to be effective on the day specified in the relevant item:
machine translation, not official
**一** 当該適格請求書発行事業者が第一項の登録の取消しを求める旨の届出書をその納税地を所轄する税務署長に提出した場合 その提出があつた日の属する課税期間の末日の翌日（その提出が政令で定める日の翌日から当該課税期間の末日までの間にされた場合には、当該課税期間の翌課税期間の末日の翌日）
art-57-2/par-10/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-10/item-1
where the qualified invoice issuer submits to the district director having jurisdiction over its place for tax payment a written notification requesting the cancellation of the registration under paragraph (1): the day following the last day of the taxable period that includes the day of that submission (where that submission is made during the period from the day following the day specified by Cabinet Order until the last day of that taxable period, the day following the last day of the taxable period following that taxable period);
machine translation, not official
**二** 当該適格請求書発行事業者が事業を廃止した場合（前条第一項の規定により同項第三号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 事業を廃止した日の翌日
art-57-2/par-10/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-10/item-2
where the qualified invoice issuer discontinues its business (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (iii) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day following the day on which it discontinued its business;
machine translation, not official
**三** 当該適格請求書発行事業者である法人が合併により消滅した場合（前条第一項の規定により同項第五号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 当該法人が合併により消滅した日
art-57-2/par-10/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-10/item-3
where a corporation that is the qualified invoice issuer is extinguished through a merger (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (v) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day on which that corporation was extinguished through a merger.
machine translation, not official
**第十一項** 税務署長は、第六項の規定による登録の取消しを行つたとき、又は前項の規定により第一項の登録がその効力を失つたときは、当該登録を抹消しなければならない。この場合において、税務署長は、政令で定めるところにより、当該登録が取り消された又はその効力を失つた旨及びその年月日を速やかに公表しなければならない。
art-57-2/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-11
When the district director has revoked a registration pursuant to the provisions of paragraph (6), or when the registration under paragraph (1) has ceased to be effective pursuant to the provisions of the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has been revoked or has ceased to be effective and the date thereof.
machine translation, not official
**第十二項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
art-57-2/par-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-2/par-12
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
machine translation, not official
### 第五十七条の三（適格請求書発行事業者が死亡した場合における手続等） — Procedures, etc. Where a Qualified Invoice Issuer Dies
caption: machine translation, not official
art-57-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3
**第一項** 適格請求書発行事業者（個人事業者に限る。以下この条において同じ。）が死亡した場合には、第五十七条第一項の規定にかかわらず、同項第四号に定める者は、同号に掲げる場合に該当することとなつた旨を記載した届出書を、速やかに、当該適格請求書発行事業者の納税地を所轄する税務署長に提出しなければならない。
art-57-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-1
Where a qualified invoice issuer (limited to an individual business operator; the same applies hereinafter in this Article) dies, notwithstanding the provisions of Article 57, paragraph (1), the person specified in item (iv) of that paragraph must promptly submit a written notification stating that the case set forth in that item has come to apply to the district director having jurisdiction over the place for tax payment of that qualified invoice issuer.
machine translation, not official
**第二項** 適格請求書発行事業者が死亡した場合における前条第一項の登録は、次項の規定の適用を受ける場合を除き、前項の規定による届出書が提出された日の翌日又は当該死亡した日の翌日から四月を経過した日のいずれか早い日に、その効力を失う。
art-57-3/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-2
The registration under paragraph (1) of the preceding Article upon the death of a qualified invoice issuer ceases to be effective, except where the following paragraph applies, on the earlier of the day following the day on which the written notification under the provisions of the preceding paragraph is submitted and the day on which four months have elapsed from the day following the day of that death.
machine translation, not official
**第三項** 相続により適格請求書発行事業者の事業を承継した相続人（適格請求書発行事業者を除く。）の当該相続のあつた日の翌日から、当該相続人が前条第一項の登録を受けた日の前日又は当該相続に係る適格請求書発行事業者が死亡した日の翌日から四月を経過する日のいずれか早い日までの期間（次項において「みなし登録期間」という。）については、当該相続人を同条第一項の登録を受けた事業者とみなして、この法律（同条第十項（第一号に係る部分に限る。）を除く。）の規定を適用する。この場合において、当該みなし登録期間中は、当該適格請求書発行事業者に係る同条第四項の登録番号を当該相続人の登録番号とみなす。
art-57-3/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-3
For the period from the day following the day of the inheritance of an heir who has succeeded to the business of a qualified invoice issuer by inheritance (excluding a qualified invoice issuer) until the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died (referred to as the "deemed registration period" in the following paragraph), the provisions of this Act (excluding paragraph (10) of that Article (limited to the part relating to item (i))) apply by deeming that heir to be a business operator that received the registration under paragraph (1) of that Article. In this case, during that deemed registration period, the registration number prescribed in paragraph (4) of that Article relating to that qualified invoice issuer is deemed to be the registration number of that heir.
machine translation, not official
**第四項** 前項の規定の適用を受けた相続人の被相続人に係る前条第一項の登録は、当該相続人のみなし登録期間の末日の翌日以後は、その効力を失う。
art-57-3/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-4
The registration under paragraph (1) of the preceding Article relating to the decedent of an heir to whom the provisions of the preceding paragraph have applied ceases to be effective on or after the day following the last day of the deemed registration period of that heir.
machine translation, not official
**第五項** 税務署長は、第二項又は前項の規定により前条第一項の登録がその効力を失つたときは、当該登録を抹消しなければならない。この場合において、税務署長は、政令で定めるところにより、当該登録がその効力を失つた旨及びその年月日を速やかに公表しなければならない。
art-57-3/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-5
When the registration under paragraph (1) of the preceding Article has ceased to be effective pursuant to the provisions of paragraph (2) or the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has ceased to be effective and the date thereof.
machine translation, not official
**第六項** 適格請求書発行事業者の事業を承継した場合における棚卸資産に係る消費税額の調整その他この条の規定の適用に関し必要な事項は、政令で定める。
art-57-3/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-3/par-6
Matters necessary for the application of the provisions of this Article, including the adjustment of the amount of consumption tax on inventory where the business of a qualified invoice issuer is succeeded to, are specified by Cabinet Order.
machine translation, not official
### 第五十七条の四（適格請求書発行事業者の義務） — Obligations of Qualified Invoice Issuers
caption: machine translation, not official
art-57-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4
**第一項** 適格請求書発行事業者は、国内において課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）を行つた場合（第四条第五項の規定により資産の譲渡とみなされる場合、第十七条第一項又は第二項本文の規定により資産の譲渡等を行つたものとされる場合その他政令で定める場合を除く。）において、当該課税資産の譲渡等を受ける他の事業者（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。以下この条において同じ。）から次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下第五十七条の六までにおいて「適格請求書」という。）の交付を求められたときは、当該課税資産の譲渡等に係る適格請求書を当該他の事業者に交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上、適格請求書を交付することが困難な課税資産の譲渡等として政令で定めるものを行う場合は、この限りでない。
art-57-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1
Where a qualified invoice issuer has conducted a taxable transfer, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties; the same applies hereinafter in this Article) (excluding the case deemed to be a transfer of assets under Article 4, paragraph (5), the case where a person is deemed to have conducted a transfer, etc. of assets under Article 17, paragraph (1) or the main clause of paragraph (2), and other cases specified by Cabinet Order), if another business operator that receives that taxable transfer, etc. of assets (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this Article) requests the delivery of an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified invoice"), the qualified invoice issuer must deliver the qualified invoice for that taxable transfer, etc. of assets to that other business operator; provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets specified by Cabinet Order as one for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified invoice:
machine translation, not official
**一** 適格請求書発行事業者の氏名又は名称及び登録番号（第五十七条の二第四項の登録番号をいう。次項第一号及び第三項第一号において同じ。）
art-57-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-1
the name of the qualified invoice issuer and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4); the same applies in item (i) of the following paragraph and item (i) of paragraph (3));
machine translation, not official
**二** 課税資産の譲渡等を行つた年月日（課税期間の範囲内で一定の期間内に行つた課税資産の譲渡等につきまとめて当該書類を作成する場合には、当該一定の期間）
art-57-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-2
the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);
machine translation, not official
**三** 課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-57-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-3
the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**四** 課税資産の譲渡等に係る税抜価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含まないものとする。次項第四号及び第三項第四号において同じ。）又は税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。次項第四号及び第三項第四号において同じ。）を税率の異なるごとに区分して合計した金額及び適用税率（第二十九条第一号又は第二号に規定する税率に七十八分の百を乗じて得た率をいう。次項第五号及び第三項第五号において同じ。）
art-57-4/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-4
the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and not including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets or an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) or the tax-inclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) relating to the taxable transfer, etc. of assets, and the applicable tax rate (meaning the rate obtained by multiplying the tax rate prescribed in Article 29, item (i) or (ii) by 100/78; the same applies in item (v) of the following paragraph and item (v) of paragraph (3));
machine translation, not official
**五** 消費税額等（課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額の合計額として前号に掲げる税率の異なるごとに区分して合計した金額ごとに政令で定める方法により計算した金額をいう。）
art-57-4/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-5
the amount of consumption tax, etc. (meaning the amount calculated by the method specified by Cabinet Order, for each of the amounts totalled by each different tax rate as set forth in the preceding item, as the sum of the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base);
machine translation, not official
**六** 書類の交付を受ける事業者の氏名又は名称
art-57-4/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-1/item-6
the name of the business operator that receives the delivery of the document.
machine translation, not official
**第二項** 前項本文の規定の適用を受ける場合において、同項の適格請求書発行事業者が国内において行つた課税資産の譲渡等が小売業その他の政令で定める事業に係るものであるときは、適格請求書に代えて、次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下第五十七条の六までにおいて「適格簡易請求書」という。）を交付することができる。
art-57-4/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2
Where the provisions of the main clause of the preceding paragraph apply, if the taxable transfer, etc. of assets conducted in Japan by the qualified invoice issuer referred to in that paragraph relates to retail or any other business specified by Cabinet Order, the qualified invoice issuer may deliver, in place of a qualified invoice, an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified simplified invoice"):
machine translation, not official
**一** 適格請求書発行事業者の氏名又は名称及び登録番号
art-57-4/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2/item-1
the name of the qualified invoice issuer and its registration number;
machine translation, not official
**二** 課税資産の譲渡等を行つた年月日
art-57-4/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2/item-2
the date on which the taxable transfer, etc. of assets was conducted;
machine translation, not official
**三** 課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-57-4/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2/item-3
the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**四** 課税資産の譲渡等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
art-57-4/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2/item-4
the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the taxable transfer, etc. of assets;
machine translation, not official
**五** 消費税額等（前項第五号の規定に準じて計算した金額をいう。）又は適用税率
art-57-4/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-2/item-5
the amount of consumption tax, etc. (meaning the amount calculated in accordance with the provisions of item (v) of the preceding paragraph) or the applicable tax rate.
machine translation, not official
**第三項** 売上げに係る対価の返還等（第三十八条第一項に規定する売上げに係る対価の返還等をいう。以下この項において同じ。）を行う適格請求書発行事業者は、当該売上げに係る対価の返還等を受ける他の事業者に対して、次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下この条において「適格返還請求書」という。）を交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上当該売上げに係る対価の返還等に際し適格返還請求書を交付することが困難な課税資産の譲渡等を行う場合、当該売上げに係る対価の返還等の金額が少額である場合その他の政令で定める場合は、この限りでない。
art-57-4/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3
A qualified invoice issuer that makes a refund, etc. of consideration for sales (meaning a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1); the same applies hereinafter in this paragraph) must deliver to the other business operator that receives that refund, etc. of consideration for sales an invoice, delivery slip or other similar document stating the following matters (hereinafter in this Article referred to as a "qualified return invoice"); provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified return invoice upon that refund, etc. of consideration for sales, where the amount of that refund, etc. of consideration for sales is small, or in any other case specified by Cabinet Order:
machine translation, not official
**一** 適格請求書発行事業者の氏名又は名称及び登録番号
art-57-4/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3/item-1
the name of the qualified invoice issuer and its registration number;
machine translation, not official
**二** 売上げに係る対価の返還等を行う年月日及び当該売上げに係る対価の返還等に係る課税資産の譲渡等を行つた年月日
art-57-4/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3/item-2
the date on which the refund, etc. of consideration for sales is made and the date on which the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales was conducted;
machine translation, not official
**三** 売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-57-4/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3/item-3
the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**四** 売上げに係る対価の返還等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
art-57-4/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3/item-4
the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the refund, etc. of consideration for sales;
machine translation, not official
**五** 売上げに係る対価の返還等の金額に係る消費税額等（第一項第五号の規定に準じて計算した金額をいう。）又は適用税率
art-57-4/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-3/item-5
the amount of consumption tax, etc. relating to the amount of the refund, etc. of consideration for sales (meaning the amount calculated in accordance with the provisions of paragraph (1), item (v)) or the applicable tax rate.
machine translation, not official
**第四項** 適格請求書、適格簡易請求書又は適格返還請求書を交付した適格請求書発行事業者は、これらの書類の記載事項に誤りがあつた場合には、これらの書類を交付した他の事業者に対して、修正した適格請求書、適格簡易請求書又は適格返還請求書を交付しなければならない。
art-57-4/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-4
A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice must, where there is an error in the matters stated in those documents, deliver a corrected qualified invoice, qualified simplified invoice or qualified return invoice to the other business operator to which it delivered those documents.
machine translation, not official
**第五項** 適格請求書発行事業者は、適格請求書、適格簡易請求書又は適格返還請求書の交付に代えて、これらの書類に記載すべき事項に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録をいう。以下第五十七条の六までにおいて同じ。）を提供することができる。この場合において、当該電磁的記録として提供した事項に誤りがあつた場合には、前項の規定を準用する。
art-57-4/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-5
A qualified invoice issuer may, in place of delivering a qualified invoice, qualified simplified invoice or qualified return invoice, provide electronic or magnetic records relating to the matters to be stated in those documents (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter through Article 57-6). In this case, where there is an error in the matters provided as those electronic or magnetic records, the provisions of the preceding paragraph apply mutatis mutandis.
machine translation, not official
**第六項** 適格請求書、適格簡易請求書若しくは適格返還請求書を交付し、又はこれらの書類に記載すべき事項に係る電磁的記録を提供した適格請求書発行事業者は、政令で定めるところにより、これらの書類の写し又は当該電磁的記録を保存しなければならない。この場合において、当該電磁的記録の保存については、財務省令で定める方法によるものとする。
art-57-4/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-6
A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice, or has provided electronic or magnetic records relating to the matters to be stated in those documents, must retain copies of those documents or those electronic or magnetic records, as provided by Cabinet Order. In this case, the retention of those electronic or magnetic records is to be by the method specified by Ministry of Finance Order.
machine translation, not official
**第七項** 適格請求書、適格簡易請求書及び適格返還請求書の記載事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-57-4/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-4/par-7
The matters to be stated in qualified invoices, qualified simplified invoices and qualified return invoices, and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第五十七条の五（適格請求書類似書類等の交付の禁止） — Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.
caption: machine translation, not official
art-57-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-5
**第一項** 適格請求書発行事業者以外の者は第一号に掲げる書類及び第三号に掲げる電磁的記録（第一号に掲げる書類の記載事項に係るものに限る。）を、適格請求書発行事業者は第二号に掲げる書類及び第三号に掲げる電磁的記録（第二号に掲げる書類の記載事項に係るものに限る。）を、それぞれ他の者に対して交付し、又は提供してはならない。
art-57-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-5/par-1
A person other than a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (i) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (i)), and a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (ii) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (ii)).
machine translation, not official
**一** 適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
art-57-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-5/par-1/item-1
documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
machine translation, not official
**二** 偽りの記載をした適格請求書又は適格簡易請求書
art-57-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-5/par-1/item-2
a qualified invoice or qualified simplified invoice containing a false statement;
machine translation, not official
**三** 第一号に掲げる書類の記載事項又は前号に掲げる書類の記載事項に係る電磁的記録
art-57-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-5/par-1/item-3
electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.
machine translation, not official
### 第五十七条の六（任意組合等の組合員による適格請求書等の交付の禁止） — Prohibition of Delivery of Qualified Invoices, etc. by Partners of Voluntary Partnerships, etc.
caption: machine translation, not official
art-57-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6
**第一項** 民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項（定義）に規定する投資事業有限責任組合若しくは有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条（定義）に規定する有限責任事業組合又は外国の法令に基づいて設立された団体であつてこれらの組合に類似するもの（以下この条において「任意組合等」という。）の組合員である適格請求書発行事業者は、第五十七条の四第一項本文、第二項又は第五項の規定にかかわらず、当該任意組合等の事業として国内において行つた課税資産の譲渡等につき適格請求書若しくは適格簡易請求書を交付し、又はこれらの書類に記載すべき事項に係る電磁的記録を提供してはならない。ただし、当該任意組合等の組合員の全てが適格請求書発行事業者である場合において、その旨を記載した届出書を当該任意組合等の業務を執行する政令で定める者（次項において「業務執行組合員」という。）が、政令で定めるところにより、当該業務執行組合員の納税地を所轄する税務署長に提出したときは、当該提出があつた日以後に行う当該課税資産の譲渡等については、この限りでない。
art-57-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6/par-1
A qualified invoice issuer that is a partner of a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896), an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998), a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005), or an organization established under the laws and regulations of a foreign country that is similar to any of these partnerships (hereinafter in this Article referred to as a "voluntary partnership, etc.") must not, notwithstanding the provisions of the main clause of Article 57-4, paragraph (1), or paragraph (2) or (5) of that Article, deliver a qualified invoice or qualified simplified invoice, or provide electronic or magnetic records relating to the matters to be stated in those documents, for a taxable transfer, etc. of assets conducted in Japan as the business of that voluntary partnership, etc.; provided, however, that where all of the partners of that voluntary partnership, etc. are qualified invoice issuers and the person specified by Cabinet Order who executes the business of that voluntary partnership, etc. (referred to as the "executive partner" in the following paragraph) has submitted, as provided by Cabinet Order, a written notification to that effect to the district director having jurisdiction over the place for tax payment of that executive partner, this does not apply to taxable transfers, etc. of assets conducted on or after the day on which that submission was made.
machine translation, not official
**第二項** 前項ただし書の規定による届出書を提出した任意組合等が次に掲げる場合に該当することとなつたときは、当該該当することとなつた日以後に行う課税資産の譲渡等については、同項ただし書の規定は、適用しない。この場合において、当該任意組合等の業務執行組合員は、当該該当することとなつた旨を記載した届出書を、速やかに、その納税地を所轄する税務署長に提出しなければならない。
art-57-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6/par-2
Where a voluntary partnership, etc. that has submitted a written notification under the proviso to the preceding paragraph comes to fall under any of the following cases, the proviso to that paragraph does not apply to taxable transfers, etc. of assets conducted on or after the day on which it came to fall under that case. In this case, the executive partner of that voluntary partnership, etc. must promptly submit a written notification stating that it has come to fall under that case to the district director having jurisdiction over the executive partner's place for tax payment:
machine translation, not official
**一** 適格請求書発行事業者以外の事業者を新たに組合員として加入させた場合
art-57-6/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6/par-2/item-1
where a business operator that is not a qualified invoice issuer is newly admitted as a partner;
machine translation, not official
**二** 当該任意組合等の組合員のいずれかが適格請求書発行事業者でなくなつた場合
art-57-6/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6/par-2/item-2
where any of the partners of that voluntary partnership, etc. ceases to be a qualified invoice issuer.
machine translation, not official
**第三項** 前二項に定めるもののほか、任意組合等に係る第五十七条の四の規定の適用に関し必要な事項は、政令で定める。
art-57-6/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-57-6/par-3
Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning the application of the provisions of Article 57-4 to voluntary partnerships, etc. are specified by Cabinet Order.
machine translation, not official
### 第五十八条（帳簿の備付け等） — Keeping of Accounts
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art-58 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-58
**第一項** 事業者（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。）又は特例申告者は、政令で定めるところにより、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。第六十条において同じ。）の保税地域からの引取りに関する事項を記録し、かつ、当該帳簿を保存しなければならない。
art-58/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-58/par-1
A business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) or a special filer is to, as provided by Cabinet Order, keep books, record in them the matters concerning the transfers, etc. of assets, taxable purchases, or taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of other laws or treaties; the same applies in Article 60) from a bonded area that it has carried out, and retain those books.
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### 第五十九条（申告義務等の承継） — Succession to Obligation to File Returns, etc.
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art-59 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59
**第一項** 相続があつた場合には相続人は被相続人の次に掲げる義務を、法人が合併した場合には合併法人は被合併法人の次に掲げる義務を、それぞれ承継する。
art-59/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59/par-1
In the case of inheritance, the heir succeeds to the following obligations of the decedent, and in the case where a corporation merges, the merging corporation succeeds to the following obligations of the merged corporation, respectively.
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**一** 第四十二条第一項、第四項若しくは第六項、第四十五条第一項又は第四十七条第一項（同条第三項の場合に限る。）の規定による申告の義務
art-59/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59/par-1/item-1
the obligation to file a return under the provisions of Article 42, paragraph (1), (4) or (6), Article 45, paragraph (1), or Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article);
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**二** 前条の規定による記録及び帳簿の保存の義務
art-59/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59/par-1/item-2
the obligation to make records and retain books under the provisions of the preceding Article.
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### 第五十九条の二（電磁的記録に記録された事項に関する重加算税の特例） — Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
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art-59-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59-2
**第一項** 事業者により保存されている電磁的記録（第八条第二項に規定する購入記録情報その他の政令で定めるものをいい、この法律その他の消費税に関する法律（これらに基づく命令を含む。）の定めるところに従つて保存が行われているもの（以下この項において「特定電磁的記録」という。）であつてその保存が国税の納税義務の適正な履行に資するものとして財務省令で定める要件を満たしている場合における当該特定電磁的記録（当該事業者により当該特定電磁的記録の保存が行われた日以後引き続き当該要件を満たして保存が行われているものに限る。）を除く。以下この項において同じ。）に記録された事項に関し消費税につき国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは同法第十九条第三項（修正申告）に規定する修正申告書の提出、同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正又は同法第二十五条（決定）の規定による決定（以下この項において「期限後申告等」という。）があつた場合において、同法第六十八条第一項又は第二項（重加算税）の規定に該当するときは、同条第一項及び第二項の重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となる当該電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-59-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59-2/par-1
In the case where, with respect to matters recorded in an electronic or magnetic record retained by a business operator (meaning the purchase record information prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order, and excluding, where records retained in accordance with the provisions of this Act and other laws concerning consumption tax (including orders based on them) (hereinafter in this paragraph referred to as "specified electronic or magnetic records") are retained in a manner that satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of tax liability for national taxes, those specified electronic or magnetic records (limited to those that have been retained, satisfying those requirements, continuously on or after the day on which that business operator retained the specified electronic or magnetic records); the same applies hereinafter in this paragraph), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return prescribed in Article 19, paragraph (3) (Amended Return) of that Act is filed for consumption tax, a reassessment is made under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, or a determination is made under the provisions of Article 25 (Determination) of that Act (hereinafter in this paragraph referred to as "return filed after the due date, etc."), and the case falls under Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of that Act, the amount of heavy penalty tax under paragraphs (1) and (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (if there are facts that are to be the basis for calculating that tax other than the facts relating to matters recorded in that electronic or magnetic record that give rise to that return filed after the due date, etc. (limited to those concerning facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the amount of tax based on the facts relating to matters recorded in an electronic or magnetic record) by 10 percent.
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**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-59-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-59-2/par-2
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
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### 第六十条（国、地方公共団体等に対する特例） — Special Provisions for the National Government, Local Governments, etc.
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art-60 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60
**第一項** 国若しくは地方公共団体が一般会計に係る業務として行う事業又は国若しくは地方公共団体が特別会計を設けて行う事業については、当該一般会計又は特別会計ごとに一の法人が行う事業とみなして、この法律の規定を適用する。ただし、国又は地方公共団体が特別会計を設けて行う事業のうち政令で定める特別会計を設けて行う事業については、一般会計に係る業務として行う事業とみなす。
art-60/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-1
A business conducted by the national government or a local government as operations relating to the general account, or a business conducted by the national government or a local government by establishing a special account, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Act apply accordingly; provided, however, that among the businesses conducted by the national government or a local government by establishing special accounts, a business conducted by establishing a special account specified by Cabinet Order is deemed to be a business conducted as operations relating to the general account.
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**第二項** 国又は地方公共団体が行つた資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りは、政令で定めるところにより、その資産の譲渡等の対価を収納すべき会計年度並びにその課税仕入れ及び課税貨物の保税地域からの引取りの費用の支払をすべき会計年度の末日に行われたものとすることができる。
art-60/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-2
Transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area conducted by the national government or a local government may, as provided by Cabinet Order, be treated as having been conducted on the last day of the fiscal year in which the consideration for the transfer, etc. of assets is to be received and of the fiscal year in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid.
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**第三項** 別表第三に掲げる法人のうち国又は地方公共団体に準ずる法人として政令で定めるものの資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りを行つた時期については、前項の規定に準じて、政令で定める。
art-60/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-3
With respect to the time at which a corporation listed in Appended Table 3 that is specified by Cabinet Order as a corporation equivalent to the national government or a local government conducted transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area, it is specified by Cabinet Order in accordance with the provisions of the preceding paragraph.
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**第四項** 国若しくは地方公共団体（特別会計を設けて事業を行う場合に限る。）、別表第三に掲げる法人、第十四条第一項ただし書に規定する公益信託に係る第十五条第三項に規定する受託事業者（第八項において「公益信託受託事業者」という。）又は人格のない社団等（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者を除く。）が課税仕入れを行い、又は課税貨物を保税地域から引き取る場合において、当該課税仕入れの日又は課税貨物の保税地域からの引取りの日（当該課税貨物につき特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）の属する課税期間において資産の譲渡等の対価以外の収入（政令で定める収入を除く。以下この項において「特定収入」という。）があり、かつ、当該特定収入の合計額が当該課税期間における資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の合計額に当該特定収入の合計額を加算した金額に比し僅少でない場合として政令で定める場合に該当するときは、第三十七条の規定の適用を受ける場合を除き、当該課税期間の第四十五条第一項第二号に掲げる消費税額（次項及び第六項において「課税標準額に対する消費税額」という。）から控除することができる課税仕入れ等の税額（第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項及び次項において同じ。）の合計額は、第三十条から第三十六条までの規定にかかわらず、これらの規定により計算した場合における当該課税仕入れ等の税額の合計額から特定収入に係る課税仕入れ等の税額として政令で定めるところにより計算した金額を控除した残額に相当する金額とする。この場合において、当該金額は、当該課税期間における第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
art-60/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-4
In the case where the national government or a local government (limited to the case where it conducts a business by establishing a special account), a corporation listed in Appended Table 3, the trustee business operator prescribed in Article 15, paragraph (3) with respect to a public interest trust prescribed in the proviso to Article 14, paragraph (1) (referred to as a "public interest trust trustee" in paragraph (8)), or an association or foundation without legal personality (excluding one whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) makes a taxable purchase or takes taxable goods out of a bonded area, and in the taxable period that includes the day of the taxable purchase or the day of the taking out of the taxable goods from a bonded area (if a special return has been submitted for those taxable goods, the day on which that special return was submitted or the day on which notice of the determination on a special return was received) there is income other than consideration for transfers, etc. of assets (excluding income specified by Cabinet Order; hereinafter in this paragraph referred to as "specified income"), and the case falls under a case specified by Cabinet Order as one where the total amount of that specified income is not insignificant compared with the amount obtained by adding the total amount of that specified income to the total amount of the amounts of consideration for transfers, etc. of assets in that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1)), then, except where Article 37 applies, the total amount of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph) that may be deducted from the amount of consumption tax set out in Article 45, paragraph (1), item (ii) for that taxable period (referred to as "consumption tax on the tax base amount" in the following paragraph and paragraph (6)) is, notwithstanding the provisions of Articles 30 to 36, the amount equivalent to the remainder obtained by deducting, from the total amount of that amount of tax on taxable purchases, etc. as calculated under those provisions, the amount calculated, as provided by Cabinet Order, as the amount of tax on taxable purchases, etc. relating to specified income. In this case, that amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) for that taxable period.
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**第五項** 前項の場合において、同項に規定する課税仕入れ等の税額から同項に規定する政令で定めるところにより計算した金額を控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして同項の課税期間の課税標準額に対する消費税額に加算する。
art-60/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-5
In the case referred to in the preceding paragraph, if there is an amount that cannot be fully deducted when the amount calculated as provided by the Cabinet Order prescribed in that paragraph is deducted from the amount of tax on taxable purchases, etc. prescribed in that paragraph, that amount that cannot be fully deducted is deemed to be consumption tax relating to taxable transfers, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period referred to in that paragraph.
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**第六項** 第一項の規定により一の法人が行う事業とみなされる国又は地方公共団体の一般会計に係る業務として行う事業については、第三十条から第三十九条までの規定によりその課税期間の課税標準額に対する消費税額から控除することができる消費税額の合計額は、これらの規定にかかわらず、当該課税標準額に対する消費税額と同額とみなす。
art-60/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-6
With respect to a business conducted as operations relating to the general account of the national government or a local government that is deemed under paragraph (1) to be a business conducted by a single corporation, the total amount of consumption tax that may be deducted from the consumption tax on the tax base amount for the taxable period under the provisions of Articles 30 to 39 is, notwithstanding those provisions, deemed to be the same as that consumption tax on the tax base amount.
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**第七項** 国又は地方公共団体が一般会計に係る業務として事業を行う場合には、第九条、第四十二条、第四十五条、第五十七条及び第五十八条の規定は、適用しない。
art-60/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-7
Where the national government or a local government conducts a business as operations relating to the general account, the provisions of Articles 9, 42, 45, 57 and 58 do not apply.
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**第八項** 前各項に定めるもののほか、国若しくは地方公共団体（特別会計を設けて行う事業に限る。）又は別表第三に掲げる法人のうち政令で定めるものの第四十二条第一項、第四項若しくは第六項又は第四十五条第一項の規定による申告書の提出期限の特例、その他国若しくは地方公共団体、別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等に対するこの法律の適用に関し必要な事項は、政令で定める。
art-60/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-60/par-8
In addition to what is provided for in the preceding paragraphs, special provisions on the deadline for filing a return under the provisions of Article 42, paragraph (1), (4) or (6) or Article 45, paragraph (1) of the national government or a local government (limited to a business conducted by establishing a special account) or of those specified by Cabinet Order among the corporations listed in Appended Table 3, and other particulars necessary for the application of this Act to the national government, a local government, a corporation listed in Appended Table 3, a public interest trust trustee or an association or foundation without legal personality, are specified by Cabinet Order.
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### 第六十一条（財務省令への委任） — Delegation to Ministry of Finance Order
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art-61 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-61
**第一項** この法律に定めるもののほか、この法律の規定による許可若しくは承認に関する申請、担保の提供に関する手続又は書類の記載事項若しくは提出の手続その他この法律を実施するため必要な事項は、財務省令で定める。
art-61/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-61/par-1
In addition to what is provided for in this Act, applications concerning permission or approval under the provisions of this Act, procedures concerning the provision of security, matters to be stated in documents, procedures for submitting them, and other particulars necessary for implementing this Act are specified by Ministry of Finance Order.
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### 第六十二条（特定資産の譲渡等を行う事業者の義務） — Obligations of Business Operators Making Specified Transfers, etc. of Assets
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art-62 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-62
**第一項** 特定資産の譲渡等（国内において他の者が行う特定課税仕入れに該当するものに限る。）を行う事業者は、当該特定資産の譲渡等に際し、あらかじめ、当該特定課税仕入れを行う事業者が第五条第一項の規定により消費税を納める義務がある旨を表示しなければならない。
art-62/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-62/par-1
A business operator that makes a specified transfer, etc. of assets (limited to one that constitutes a specified taxable purchase made by another person in Japan) must, in advance at the time of that specified transfer, etc. of assets, indicate that the business operator that makes that specified taxable purchase is liable to pay consumption tax under the provisions of Article 5, paragraph (1).
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### 第六十三条（価格の表示） — Display of Prices
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art-63 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-63
**第一項** 事業者（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、不特定かつ多数の者に課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）を行う場合（専ら他の事業者に課税資産の譲渡等を行う場合を除く。）において、あらかじめ課税資産の譲渡等に係る資産又は役務の価格を表示するときは、当該資産又は役務に係る消費税額及び地方消費税額の合計額に相当する額を含めた価格を表示しなければならない。
art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-63/par-1
When a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)), in the case of making taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties; the same applies hereinafter in this Article) to unspecified and numerous persons (excluding the case of making them exclusively to other business operators), displays in advance the price of the assets or services relating to the taxable transfers, etc. of assets, it must display a price that includes an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services.
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## 第六章 罰則 — Chapter VI Penal Provisions
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ch-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#ch-6
### 第六十四条
art-64 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-64/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-1
In any of the following cases, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10 million yen or less, or both.
machine translation, not official
**一** 偽りその他不正の行為により、消費税を免れ、又は保税地域から引き取られる課税貨物に対する消費税を免れようとしたとき。
art-64/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-1/item-1
when a person has evaded consumption tax, or attempted to evade consumption tax on taxable goods taken out of a bonded area, by deceit or other wrongful act;
machine translation, not official
**二** 偽りその他不正の行為により、第五十二条第一項若しくは第五十三条第一項若しくは第二項の規定による還付を受け、又は第五十四条第一項若しくは第五十五条第二項若しくは第三項の規定による還付（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求に基づく更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。）によるものに限る。）を受けたとき。
art-64/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-1/item-2
when a person has received, by deceit or other wrongful act, a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1) or (2), or a refund under the provisions of Article 54, paragraph (1) or Article 55, paragraph (2) or (3) (limited to a refund resulting from a reassessment (meaning a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes) based on a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act).
machine translation, not official
**第二項** 前項第二号の罪の未遂（第五十二条第一項に規定する不足額の記載のある同項の申告書又は国税通則法第二十三条第三項の更正請求書（第五十四条第一項の規定による還付を受けようとするものに限る。）を提出した場合に限る。）は、罰する。
art-64/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-2
An attempt to commit the offense set forth in item (ii) of the preceding paragraph (limited to the case where a return under Article 52, paragraph (1) that states the shortfall prescribed in that paragraph, or a written request for reassessment under Article 23, paragraph (3) of the Act on General Rules for National Taxes (limited to one by which a person seeks to receive a refund under Article 54, paragraph (1)), has been submitted) is punished.
machine translation, not official
**第三項** 前二項の犯罪（第一項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものを除く。）に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額又は還付金に相当する金額が千万円を超える場合には、情状により、前二項の罰金は、千万円を超え当該消費税に相当する金額又は還付金に相当する金額以下とすることができる。
art-64/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-3
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases, or the amount equivalent to the refund, relating to the offenses under the preceding two paragraphs (excluding those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in paragraph (1), item (i)) exceeds 10 million yen, the fine under the preceding two paragraphs may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to that consumption tax or the amount equivalent to that refund.
machine translation, not official
**第四項** 第一項の犯罪（同項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものに限る。）に係る保税地域から引き取られる課税貨物に対する消費税に相当する金額の十倍が千万円を超える場合には、情状により、同項の罰金は、千万円を超え当該消費税に相当する金額の十倍に相当する金額以下とすることができる。
art-64/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-4
In the case where 10 times the amount equivalent to the consumption tax on taxable goods taken out of a bonded area relating to the offense under paragraph (1) (limited to those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in item (i) of that paragraph) exceeds 10 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to 10 times the amount equivalent to that consumption tax.
machine translation, not official
**第五項** 第一項第一号に規定するもののほか、第四十五条第一項の規定による申告書をその提出期限までに提出しないことにより消費税を免れた場合には、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-64/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-5
In addition to what is prescribed in paragraph (1), item (i), if a person evades consumption tax by failing to submit a return under Article 45, paragraph (1) by the deadline for filing, the person who committed the violation is punished by imprisonment for five years or less or a fine of 5 million yen or less, or both.
machine translation, not official
**第六項** 前項の犯罪に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額が五百万円を超える場合には、情状により、同項の罰金は、五百万円を超え当該消費税に相当する金額以下とすることができる。
art-64/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-64/par-6
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases relating to the offense under the preceding paragraph exceeds 5 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 5 million yen and equal to or less than the amount equivalent to that consumption tax.
machine translation, not official
### 第六十五条
art-65 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-65/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65/par-1
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
machine translation, not official
**一** 正当な理由なく、第八条第五項の規定に違反して同項の免税対象物品を輸出しなかつたとき。
art-65/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65/par-1/item-1
when a person, without justifiable grounds and in violation of the provisions of Article 8, paragraph (5), has failed to export the tax-exempt goods referred to in that paragraph.
machine translation, not official
**二** 第四十二条第一項、第四項又は第六項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したものに偽りの記載をして提出したとき。
art-65/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65/par-1/item-2
when a person has submitted, with false statements, a return under Article 42, paragraph (1), (4) or (6) that states the matters set out in the items of Article 43, paragraph (1);
machine translation, not official
**三** 第四十七条第二項の規定による申告書をその提出期限までに提出せず、又は偽りの申告書を提出したとき。
art-65/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65/par-1/item-3
when a person has failed to submit a return under Article 47, paragraph (2) by the deadline for filing, or has submitted a false return;
machine translation, not official
**四** 第五十七条の五の規定に違反して同条第一号若しくは第二号に掲げる書類を交付し、又は同条第三号に掲げる電磁的記録を提供したとき。
art-65/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-65/par-1/item-4
when a person, in violation of Article 57-5, has delivered the documents set out in item (i) or (ii) of that Article, or has provided the electronic or magnetic record set out in item (iii) of that Article.
machine translation, not official
### 第六十六条
art-66 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-66
**第一項** 正当な理由がなくて第四十五条第一項の規定による申告書（同項第四号に掲げる消費税額がないものを除く。）又は第四十七条第一項の規定による申告書をその提出期限までに提出しなかつた場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-66/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-66/par-1
When a person, without justifiable grounds, has failed to submit by the deadline for filing a return under Article 45, paragraph (1) (excluding one without the amount of consumption tax set out in item (iv) of that paragraph) or a return under Article 47, paragraph (1), the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted in light of the circumstances.
machine translation, not official
### 第六十七条
art-67 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-67
**第一項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前三条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
art-67/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-67/par-1
Where a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee or other worker of a corporation or person, commits a violation under the preceding three Articles with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
machine translation, not official
**第二項** 前項の規定により第六十四条第一項、第二項又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-67/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-67/par-2
In the case where a fine is imposed on a corporation or person under the preceding paragraph for a violation of Article 64, paragraph (1), (2) or (5), the period of prescription is governed by the period of prescription for the offenses under those provisions.
machine translation, not official
**第三項** 人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-67/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text#art-67/par-3
Where paragraph (1) applies to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
machine translation, not official
---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-3631-108 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日等） — Effective Date, etc.
caption: machine translation, not official
suppl-3631-108/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行し、平成元年四月一日以後に国内において事業者が行う資産の譲渡等及び同日以後に国内において事業者が行う課税仕入れ並びに同日以後に保税地域から引き取られる外国貨物に係る消費税について適用する。
suppl-3631-108/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date of promulgation, and applies to consumption tax on the transfer, etc. of assets carried out by a business operator in Japan on or after April 1, 1989, on taxable purchases made by a business operator in Japan on or after that day, and on foreign goods taken out of a bonded area on or after that day.
machine translation, not official
**第二項** 前項の規定にかかわらず、この法律のうち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。
suppl-3631-108/art-1/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of the preceding paragraph, the provisions of this Act listed in the following items come into effect as of the dates specified respectively in those items:
machine translation, not official
**一** 附則第二十二条第一項及び第二項、第二十三条第一項及び第二項並びに第二十四条第一項及び第二項の規定 平成元年三月一日
suppl-3631-108/art-1/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 22, paragraphs (1) and (2), Article 23, paragraphs (1) and (2), and Article 24, paragraphs (1) and (2) of the Supplementary Provisions: March 1, 1989;
machine translation, not official
**二** 附則第二十条、第二十一条、第二十二条第三項、第二十三条第三項及び第四項、第二十四条第三項、第二十五条第二項から第四項まで、第二十七条から第二十九条まで、第三十一条から第四十五条まで、第四十六条（関税法第二十四条第三項第二号の改正規定に限る。）、附則第四十八条から第五十一条まで、第五十二条（輸入品に対する内国消費税の徴収等に関する法律第十四条を削る改正規定を除く。）並びに附則第五十三条から第六十七条までの規定 平成元年四月一日
suppl-3631-108/art-1/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 20, Article 21, Article 22, paragraph (3), Article 23, paragraphs (3) and (4), Article 24, paragraph (3), Article 25, paragraphs (2) through (4), Articles 27 through 29, Articles 31 through 45, and Article 46 (limited to the provision amending Article 24, paragraph (3), item (ii) of the Customs Act) of the Supplementary Provisions, Articles 48 through 51 and Article 52 (excluding the provision amending the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods by deleting Article 14 of that Act) of the Supplementary Provisions, and Articles 53 through 67 of the Supplementary Provisions: April 1, 1989.
machine translation, not official
### 第二条（旅客運賃等に関する経過措置） — Transitional Measures Concerning Passenger Fares, etc.
caption: machine translation, not official
suppl-3631-108/art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 旅客運賃、映画又は演劇を催す場所への入場料金その他の不特定かつ多数の者に対する課税資産の譲渡等に係る対価で政令で定めるものを平成元年四月一日（以下「適用日」という。）前に領収している場合において、当該対価の領収に係る課税資産の譲渡等が適用日以後に行われるときは、当該課税資産の譲渡等については、消費税を課さない。
suppl-3631-108/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where passenger fares, admission fees for places where films or plays are held, or other consideration specified by Cabinet Order for taxable transfers, etc. of assets to unspecified and numerous persons have been received before April 1, 1989 (hereinafter referred to as the "application date"), and the taxable transfer, etc. of assets for which that consideration was received is made on or after the application date, consumption tax is not imposed on that taxable transfer, etc. of assets.
machine translation, not official
**第二項** 継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号（定義）に規定する電気通信役務をいう。）で適用日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で適用日から平成元年四月三十日までの間に料金の支払を受ける権利が確定されるもの（適用日以後初めて料金の支払を受ける権利の確定される日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあつては、当該確定されたもののうち、政令で定める部分）については、当該確定された料金（特定継続供給等に係る課税資産の譲渡等にあつては、当該確定された料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等は、適用日の前日に行われたものとみなす。
suppl-3631-108/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to electricity, gas, tap water and telecommunications services (meaning the telecommunications services prescribed in Article 2, item (iii) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984)) that are supplied or provided under a contract promising continuous supply or provision and that have been supplied or provided continuously since before the application date, and other taxable transfers, etc. of assets specified by Cabinet Order, for which the right to receive payment of charges is fixed during the period from the application date to April 30, 1989 (for those for which the day on which the right to receive payment of charges is first fixed on or after the application date falls after the 30th day of that month (hereinafter in this paragraph referred to as "taxable transfers, etc. of assets by specified continuous supply"), the portion specified by Cabinet Order of those that have been fixed), the taxable transfers, etc. of assets relating to the charges so fixed (for taxable transfers, etc. of assets by specified continuous supply, limited to the portion of the charges so fixed that corresponds to the portion specified by Cabinet Order) are deemed to have been made on the day before the application date.
machine translation, not official
**第三項** 事業者が、第一項の規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合には、適用日前に当該資産を譲り受け、又は当該役務の提供を受けたものとみなす。
suppl-3631-108/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has received a transfer of assets relating to a taxable transfer, etc. of assets to which the provisions of paragraph (1) have been applied, or has received the provision of services relating to that taxable transfer, etc. of assets, it is deemed to have received that transfer of the assets, or to have received the provision of those services, before the application date.
machine translation, not official
### 第三条（工事の請負等に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work, etc.
caption: machine translation, not official
suppl-3631-108/art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、この法律の施行の日（以下「施行日」という。）前に締結した工事（製造を含む。）の請負に係る契約（これに類する政令で定める契約を含む。）に基づき、適用日以後に当該契約に係る課税資産の譲渡等（第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）を行う場合には、当該課税資産の譲渡等（施行日以後に当該契約に係る対価の額が増額された場合には、当該増額される前の対価の額に相当する部分に限る。）については、消費税を課さない。
suppl-3631-108/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, under a contract for construction work (including manufacturing) concluded by a business operator before the date of enforcement of this Act (hereinafter referred to as the "Effective Date") (including a contract specified by Cabinet Order as similar to it), the business operator makes on or after the application date a taxable transfer, etc. of assets under that contract (excluding those that fall under transfers, etc. of assets set out in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under the provisions of Article 8, paragraph (1) or other laws or treaties), consumption tax is not imposed on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the Effective Date, limited to the portion equivalent to the amount of consideration before that increase).
machine translation, not official
**第二項** 事業者が、施行日前に締結した資産の貸付けに係る契約に基づき、適用日前から適用日以後引き続き当該契約に係る資産の貸付け（第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）を行つている場合において、当該契約の内容が、第一号及び第二号又は第一号及び第三号に掲げる要件に該当するときは、当該資産の貸付けについては、消費税を課さない。ただし、施行日以後に当該資産の貸付けの対価の額の変更が行われた場合には、当該変更後における当該資産の貸付けについては、この限りでない。
suppl-3631-108/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, under a contract concerning the lending of assets concluded by a business operator before the Effective Date, the business operator has been carrying out the lending of assets under that contract (excluding those that fall under transfers, etc. of assets set out in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under the provisions of Article 8, paragraph (1) or other laws or treaties) continuously from before the application date and on or after the application date, and the content of that contract meets the requirements set out in items (i) and (ii) or items (i) and (iii), consumption tax is not imposed on that lending of assets; provided, however, that this does not apply to the lending of assets after the change where the amount of consideration for the lending of assets is changed on or after the Effective Date.
machine translation, not official
**一** 当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
suppl-3631-108/art-3/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
that the period of the lending of assets under that contract and the amount of consideration during that period are fixed;
machine translation, not official
**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-3631-108/art-3/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
that there is no provision allowing the business operator to request a change in the amount of consideration due to a change in circumstances or for any other reason;
machine translation, not official
**三** 契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
suppl-3631-108/art-3/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
that the content of the contract concerning the consideration meets the requirements specified by Cabinet Order, such as that there is no provision allowing either or both of the parties to give notice of cancellation at any time during the contract period.
machine translation, not official
**第三項** 事業者が、施行日前に締結した役務の提供に係る契約で当該契約の性質上当該役務の提供の時期をあらかじめ定めることができないものであつて、当該役務の提供に先立つて対価の全部又は一部が分割して支払われる契約として政令で定めるものに基づき、適用日以後に当該契約に係る役務の提供を行う場合において、当該契約の内容が次に掲げる要件に該当するときは、当該役務の提供については、消費税を課さない。ただし、施行日以後において当該役務の提供の対価の額の変更が行われた場合は、この限りでない。
suppl-3631-108/art-3/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, under a contract concerning the provision of services concluded by a business operator before the Effective Date, which by the nature of the contract does not allow the time of providing those services to be determined in advance and which is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments before the provision of the services, the business operator provides the services under that contract on or after the application date, and the content of that contract meets the following requirements, consumption tax is not imposed on that provision of services; provided, however, that this does not apply where the amount of consideration for the provision of the services is changed on or after the Effective Date.
machine translation, not official
**一** 当該契約に係る役務の提供の対価の額が定められていること。
suppl-3631-108/art-3/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
that the amount of consideration for the provision of services under that contract is fixed;
machine translation, not official
**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-3631-108/art-3/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
that there is no provision allowing the business operator to request a change in the amount of consideration due to a change in circumstances or for any other reason.
machine translation, not official
**第四項** 第一項、第二項本文又は前項本文の規定の適用を受ける課税資産の譲渡等を行つた事業者のこれらの規定の適用を受ける課税期間に係る第三十条第二項、第六項若しくは第九項、第三十二条第一項若しくは第四項、第三十八条第一項、第三十九条第一項、第四十三条第一項又は第四十五条第一項の規定の適用については、第三十条第二項第一号中「課税資産の譲渡等にのみ要するもの」とあるのは「課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。以下この号において同じ。）にのみ要するもの」と、「その他の資産の譲渡等に共通して要するもの」とあるのは「その他の資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを含む。以下この号において同じ。）に共通して要するもの」と、同条第六項中「行つた資産の譲渡等」とあるのは「行つた資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。）」と、「行つた課税資産の譲渡等」とあるのは「行つた課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。）」と、同条第九項第一号中「を除く」とあるのは「並びに附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く」と、第三十二条第一項第二号イ及び同条第四項第二号イ中「課税資産の譲渡等に」とあるのは「課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。以下この号において同じ。）に」と、第三十八条第一項及び第三十九条第一項中「免除されるものを除く」とあるのは「免除されるもの及び附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く」と、第四十三条第一項及び第四十五条第一項中「免除されるもの」とあるのは「免除されるもの及び附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるもの」とする。
suppl-3631-108/art-3/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraph (2), (6) or (9), Article 32, paragraph (1) or (4), Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) to a business operator that has made a taxable transfer, etc. of assets to which the provisions of paragraph (1), the main clause of paragraph (2) or the main clause of the preceding paragraph apply, for the taxable period to which those provisions apply, the phrase "required solely for taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i) is deemed to be replaced with "required solely for taxable transfers, etc. of assets (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets" in that item with "required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets (including those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "transfers, etc. of assets made" in paragraph (6) of that Article with "transfers, etc. of assets made (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply)", the phrase "taxable transfers, etc. of assets made" in that paragraph with "taxable transfers, etc. of assets made (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply)", the phrase "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in paragraph (9), item (i) of that Article with "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply", the phrase "taxable transfers, etc. of assets" in Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a) of that Article with "taxable transfers, etc. of assets (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in Article 38, paragraph (1) and Article 39, paragraph (1) with "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply", and the phrase "those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in Article 43, paragraph (1) and Article 45, paragraph (1) with "those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply".
machine translation, not official
**第五項** 事業者が、第一項、第二項本文若しくは第三項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合には、適用日前に当該資産を譲り受け、若しくは借り受け、又は当該役務の提供を受けたものとみなす。
suppl-3631-108/art-3/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has acquired or leased, from a business operator to which paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) has applied, assets relating to a taxable transfer, etc. of assets to which those provisions have applied, or has received the provision of services relating to that taxable transfer, etc. of assets, the business operator is deemed to have acquired or leased those assets, or received that provision of services, before the application date.
machine translation, not official
**第六項** 事業者が、第一項又は第二項本文の規定の適用を受けた課税資産の譲渡等を行つた場合には、その相手方に対し当該課税資産の譲渡等がこれらの規定の適用を受けたものであることについて書面により通知するものとする。
suppl-3631-108/art-3/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has made a taxable transfer, etc. of assets to which paragraph (1) or the main clause of paragraph (2) has applied, the business operator is to notify the counterparty in writing that the taxable transfer, etc. of assets is one to which those provisions have applied.
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### 第四条（輸出物品販売場の許可に関する経過措置） — Transitional Measures Concerning Permission for Tax-Free Shops
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suppl-3631-108/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 適用日の前日において附則第二十条の規定による廃止前の物品税法（昭和三十七年法律第四十八号）第二十条第六項（輸出物品販売場における輸出免税の特例）の規定による許可を受けている輸出物品販売場を経営する事業者であるものが適用日以後引き続き第八条第一項に規定する輸出物品販売場を経営する事業者となろうとする場合には、その旨を政令で定めるところにより、適用日の前日までに、その納税地を所轄する税務署長に届け出たときは、当該輸出物品販売場については、適用日において、同条第六項の規定による許可を受けたものとみなす。
suppl-3631-108/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator that, on the day preceding the application date, operates a tax-free shop for which it has received permission under Article 20, paragraph (6) (Special Provisions on Export Tax Exemption at Tax-Free Shops) of the Commodity Tax Act (Act No. 48 of 1962) prior to its abolition under Article 20 of the Supplementary Provisions intends to continue, on or after the application date, to be a business operator that operates a tax-free shop prescribed in Article 8, paragraph (1), if the business operator gives notification to that effect, as provided by Cabinet Order, to the district director having jurisdiction over its place for tax payment by the day preceding the application date, the tax-free shop is deemed to have received, on the application date, permission under paragraph (6) of that Article.
machine translation, not official
### 第五条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
caption: machine translation, not official
suppl-3631-108/art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第九条第一項に規定する基準期間における課税売上高（次項において「基準期間における課税売上高」という。）については、当該基準期間の初日が施行日前であるときは、この法律が、当該基準期間の初日から施行されていたものとして、同条第二項及び第三項の規定により計算する。
suppl-3631-108/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The taxable sales in the base period prescribed in Article 9, paragraph (1) (referred to as "taxable sales in the base period" in the following paragraph) are, if the first day of that base period is before the Effective Date, to be calculated under paragraphs (2) and (3) of that Article, on the assumption that this Act had been in effect from the first day of that base period.
machine translation, not official
**第二項** 前項の規定により基準期間における課税売上高を計算することにつき困難な事情があるときは、第九条第二項の規定にかかわらず、昭和六十四年一月一日から平成元年二月二十八日までの期間における課税売上高（当該期間中に国内において行つた課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行つた第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）に六を乗じて計算した金額を基準期間における課税売上高とすることができる。
suppl-3631-108/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If there are difficult circumstances in calculating the taxable sales in the base period under the preceding paragraph, then notwithstanding Article 9, paragraph (2), the amount calculated by multiplying by six the taxable sales for the period from January 1, 1989 to February 28, 1989 (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) made during that period from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for taxable transfers, etc. of assets made in Japan during that period) may be treated as the taxable sales in the base period.
machine translation, not official
**第三項** 事業者が、第九条第四項に規定する届出書を適用日前にその納税地を所轄する税務署長に提出した場合における同項及び同条第六項の規定の適用については、同条第四項中「届出書を」とあるのは「届出書を平成元年三月三十一日までに」と、「当該提出をした日の属する課税期間の翌課税期間（当該提出をした日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）」とあるのは「平成元年四月一日の属する課税期間」と、同条第六項中「同項に規定する翌課税期間」とあるのは「平成元年四月一日の属する課税期間」とする。
suppl-3631-108/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 9, paragraphs (4) and (6) to a case where a business operator has submitted the written notification prescribed in paragraph (4) of that Article to the district director having jurisdiction over its place for tax payment before the application date, the phrase "written notification" in paragraph (4) of that Article is deemed to be replaced with "written notification by March 31, 1989", the phrase "the taxable period following the taxable period that includes the day on which that submission was made (if the taxable period that includes the day on which that submission was made is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" in that paragraph is deemed to be replaced with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (6) of that Article is deemed to be replaced with "the taxable period that includes April 1, 1989".
machine translation, not official
### 第六条（相続があつた場合の納税義務の免除の特例等の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
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suppl-3631-108/art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第十条から第十二条までの規定は、施行日の翌日以後にこれらの規定に規定する相続、合併及び分割があつた場合について適用する。
suppl-3631-108/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Articles 10 through 12 apply to cases where the inheritance, merger or split prescribed in those provisions takes place on or after the day following the Effective Date.
machine translation, not official
**第二項** 第十一条第二項若しくは第四項又は第十二条第二項から第五項までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、この法律が、当該期間の初日から施行されていたものとして、これらの規定を適用する。
suppl-3631-108/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) apply, if the first day of the period corresponding to the base period prescribed in those provisions is before the Effective Date, those provisions are to be applied on the assumption that this Act had been in effect from the first day of that period.
machine translation, not official
### 第七条（割賦販売等に係る資産の譲渡等の時期の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions, etc.
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suppl-3631-108/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第十五条の規定は、適用日以後に行われる同条第一項に規定する棚卸資産又は役務の割賦販売等について適用する。
suppl-3631-108/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Article 15 applies to instalment sales or similar transactions of inventory or services prescribed in paragraph (1) of that Article that are conducted on or after the application date.
machine translation, not official
**第二項** 第十六条の規定は、適用日以後に行われる同条第一項に規定する資産の延払条件付販売等又は同条第五項に規定する資産の延払条件付譲渡について適用する。
suppl-3631-108/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Article 16 applies to sales on deferred payment terms of assets prescribed in paragraph (1) of that Article, or transfers of assets on deferred payment terms prescribed in paragraph (5) of that Article, that are conducted on or after the application date.
machine translation, not official
### 第八条（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction
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suppl-3631-108/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用日前に締結した長期工事（第十七条第一項に規定する長期工事をいう。以下この項において同じ。）の請負に係る契約に基づき、適用日以後に当該契約に係る目的物の引渡しを行う場合（附則第三条第一項の規定の適用を受ける場合を除く。）において、当該事業者が、当該長期工事に係る対価の額につき、適用日の属する年又は事業年度以前の年又は事業年度において第十七条第一項に規定する工事進行基準の方法により経理した金額があるときは、当該長期工事の目的物のうち当該長期工事の着手の日から適用日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分は、同項の規定により既に工事進行基準の方法により経理した金額に係るものとみなして、同条第二項の規定を適用することができる。
suppl-3631-108/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator, under a contract concluded before the application date for the undertaking of long-term construction (meaning long-term construction prescribed in Article 17, paragraph (1); the same applies below in this paragraph), delivers the subject matter of the contract on or after the application date (excluding the case where Article 3, paragraph (1) of the Supplementary Provisions applies), if the business operator has an amount that, with respect to the amount of consideration for that long-term construction, was accounted for by the percentage-of-completion method prescribed in Article 17, paragraph (1) in the year or business year that includes the application date or an earlier year or business year, the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is deemed to relate to the amount already accounted for by the percentage-of-completion method under that paragraph, and Article 17, paragraph (2) may be applied.
machine translation, not official
**第二項** 事業者が前項の規定の適用を受ける課税資産の譲渡等を行つた場合における第三十八条第一項、第三十九条第一項、第四十三条第一項又は第四十五条第一項の規定の適用については、第三十八条第一項及び第三十九条第一項中「免除されるものを除く」とあるのは「免除されるもの及び附則第八条第一項の規定の適用を受ける課税資産の譲渡等のうち同項に規定する計算した金額に係る部分を除く」と、第四十三条第一項及び第四十五条第一項中「免除されるもの」とあるのは「免除されるもの及び附則第八条第一項の規定の適用を受けるもの」とする。
suppl-3631-108/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) where a business operator has made a taxable transfer, etc. of assets to which the preceding paragraph applies, the phrase "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 38, paragraph (1) and Article 39, paragraph (1) is deemed to be replaced with "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and the portion of a taxable transfer, etc. of assets to which Article 8, paragraph (1) of the Supplementary Provisions applies that relates to the amount calculated as prescribed in that paragraph", and the phrase "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 43, paragraph (1) and Article 45, paragraph (1) is deemed to be replaced with "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and those to which Article 8, paragraph (1) of the Supplementary Provisions applies".
machine translation, not official
**第三項** 事業者が、他の事業者から第一項の規定の適用を受ける目的物の引渡しを受けた場合には、当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分は、適用日前に引渡しを受けたものとみなす。
suppl-3631-108/art-8/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has taken delivery, from another business operator, of subject matter to which paragraph (1) applies, the portion of the amount of consideration for the subject matter delivered that relates to the amount to which that paragraph has applied is deemed to have been delivered before the application date.
machine translation, not official
**第四項** 事業者が、第一項の規定の適用を受けた目的物の引渡しを行つた場合には、その相手方に対し当該目的物の引渡しが同項の規定の適用を受けたものである旨及び同項の規定の適用を受けた部分に係る対価の額を書面により通知するものとする。
suppl-3631-108/art-8/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied.
machine translation, not official
### 第九条（小規模事業者に係る資産の譲渡等の時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators
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suppl-3631-108/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第十八条の規定は、同条第一項に規定する個人事業者が適用日以後に行う資産の譲渡等及び課税仕入れについて適用する。
suppl-3631-108/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Article 18 applies to transfers, etc. of assets and taxable purchases conducted on or after the application date by an individual business operator prescribed in paragraph (1) of that Article.
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### 第十条（個人事業者の納税地の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Place for Tax Payment of Individual Business Operators
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suppl-3631-108/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前に所得税法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている個人事業者についての第二十一条第一項又は第二項の規定の適用については、施行日にこれらの規定に規定する書類の提出があつたものとみなす。
suppl-3631-108/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 21, paragraph (1) or (2) to an individual business operator to which Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act has applied before the Effective Date, the documents prescribed in those provisions are deemed to have been submitted on the Effective Date.
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### 第十一条（普通乗用自動車の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Standard Passenger Cars
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suppl-3631-108/art-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 適用日から平成四年三月三十一日までの間に国内において行われる普通乗用自動車の譲渡又は保税地域から引き取られる普通乗用自動車に係る消費税の税率は、第二十九条の規定にかかわらず、百分の六とする。
suppl-3631-108/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The rate of consumption tax on a transfer of a standard passenger car conducted in Japan, or on a standard passenger car withdrawn from a bonded area, during the period from the application date through March 31, 1992 is 6/100, notwithstanding Article 29.
machine translation, not official
**第二項** 前項に規定する普通乗用自動車とは、長さが三百二十センチメートルを超え、幅が百四十センチメートルを超え、又は気筒容積が五百五十立方センチメートルを超える四輪以上の乗用自動車（電気を動力源とするもののうち、内燃機関を有しないものを除く。）で、初めて道路運送車両法（昭和二十六年法律第百八十五号）第六十条第一項（新規検査）又は第七十一条第四項（予備検査）の規定により自動車検査証の交付を受けた日（これらの規定の適用を受けないものにあつては、使用を開始した日）から一年以上経過した乗用自動車及び同法第十三条（移転登録）の規定による移転登録を受けている乗用自動車（保税地域から引き取られる乗用自動車にあつては、引取り前に一年以上使用されていたものとして政令で定めるもの）以外のものをいう。
suppl-3631-108/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A standard passenger car prescribed in the preceding paragraph means a passenger car with four or more wheels that is more than 320 centimeters in length, more than 140 centimeters in width, or has a cylinder capacity exceeding 550 cubic centimeters (excluding those powered by electricity that do not have an internal combustion engine), other than a passenger car for which one year or more has elapsed since the day on which a motor vehicle inspection certificate was first issued under Article 60, paragraph (1) (New Inspection) or Article 71, paragraph (4) (Preliminary Inspection) of the Road Transport Vehicle Act (Act No. 185 of 1951) (or, for one not subject to those provisions, since the day on which its use began) and a passenger car for which transfer registration has been made under Article 13 (Transfer Registration) of that Act (for a passenger car withdrawn from a bonded area, one specified by Cabinet Order as having been used for one year or more before its withdrawal).
machine translation, not official
**第三項** 事業者が、第一項に規定する期間内に同項に規定する普通乗用自動車につき第十五条第一項に規定する割賦販売等を行つた場合において、当該普通乗用自動車の譲渡につき同項の規定の適用を受けたときは、当該普通乗用自動車の当該割賦販売等に係る賦払金の額で、第一項に規定する期間後にその支払の期日が到来するものに係る部分の資産の譲渡について適用される税率は、第二十九条の規定にかかわらず、同項に規定する税率とする。
suppl-3631-108/art-11/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has conducted, within the period prescribed in paragraph (1), an instalment sale or similar transaction prescribed in Article 15, paragraph (1) of a standard passenger car prescribed in paragraph (1), and has had that paragraph of Article 15 applied to the transfer of the standard passenger car, the rate applicable to the transfer of assets relating to the portion of the installments for the instalment sale or similar transaction of that standard passenger car whose payment due dates arrive after the period prescribed in paragraph (1) is, notwithstanding Article 29, the rate prescribed in that paragraph.
machine translation, not official
**第四項** 第一項の規定の適用を受ける普通乗用自動車（以下この条において「普通乗用自動車」という。）に係る第三十条第一項、第三十二条第一項、第三十六条第一項、第三十八条第一項及び第三十九条第一項の規定の適用については、第三十条第一項、第三十二条第一項第一号及び第三十六条第一項中「百三分の三」とあるのは「百六分の六」と、第三十八条第一項中「百分の三」とあるのは「百分の六」と、「百三分の三」とあるのは「百六分の六」と、第三十九条第一項中「百三分の三」とあるのは「百六分の六」とする。
suppl-3631-108/art-11/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 30, paragraph (1), Article 32, paragraph (1), Article 36, paragraph (1), Article 38, paragraph (1) and Article 39, paragraph (1) to a standard passenger car to which paragraph (1) applies (referred to as a "standard passenger car" in this Article), the phrase "3/103" in Article 30, paragraph (1), Article 32, paragraph (1), item (i) and Article 36, paragraph (1) is deemed to be replaced with "6/106", the phrase "3/100" in Article 38, paragraph (1) is deemed to be replaced with "6/100" and "3/103" with "6/106", and the phrase "3/103" in Article 39, paragraph (1) is deemed to be replaced with "6/106".
machine translation, not official
**第五項** 普通乗用自動車の譲渡を行う事業者の適用日の属する課税期間から平成四年三月三十一日の属する課税期間までの各課税期間及び第一項に規定する税率が適用される第三項に規定する資産の譲渡が行われた各課税期間に係る第四十二条第一項、第四項、第六項又は第八項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したもの及び第四十五条第一項の規定による申告書については、第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
suppl-3631-108/art-11/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to returns under Article 42, paragraph (1), (4), (6) or (8) that state the matters listed in the items of Article 43, paragraph (1), and returns under Article 45, paragraph (1), for each taxable period of a business operator that transfers standard passenger cars from the taxable period that includes the application date to the taxable period that includes March 31, 1992, and for each taxable period in which a transfer of assets prescribed in paragraph (3) to which the rate prescribed in paragraph (1) applies was made, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) is deemed to be replaced with "the amounts of the tax base classified by each differing tax rate, and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) is deemed to be replaced with "tax base amount classified by each differing tax rate".
machine translation, not official
**第六項** 前二項に定めるもののほか、普通乗用自動車に対しこの法律を適用する場合における技術的読替えその他普通乗用自動車に対するこの法律の規定の適用に関し必要な事項は、政令で定める。
suppl-3631-108/art-11/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In addition to what is provided for in the preceding two paragraphs, technical readings of terms where this Act is applied to standard passenger cars and other matters necessary for the application of the provisions of this Act to standard passenger cars are specified by Cabinet Order.
machine translation, not official
### 第十二条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
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suppl-3631-108/art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第三十二条の規定は、同条第一項の事業者が、適用日以後に国内において行つた課税仕入れにつき同項に規定する仕入れに係る対価の返還等を受けた場合又は適用日以後に保税地域から引き取つた課税貨物につき同条第四項に規定する消費税額の還付を受けた場合について適用する。
suppl-3631-108/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 32 apply to the case where a business operator under paragraph (1) of that Article receives a refund, etc. of consideration for purchases prescribed in that paragraph with respect to a taxable purchase made in Japan on or after the application date, or the case where it receives a refund of the amount of consumption tax prescribed in paragraph (4) of that Article with respect to taxable goods taken out of a bonded area on or after the application date.
machine translation, not official
### 第十三条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
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suppl-3631-108/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第三十七条第一項に規定する事業者が、同項に規定する届出書を適用日前にその納税地を所轄する税務署長に提出した場合における同条の規定の適用については、同項中「記載した届出書を」とあるのは「記載した届出書を平成元年三月三十一日までに」と、「当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）」とあるのは「平成元年四月一日の属する課税期間」と、同条第三項中「同項に規定する翌課税期間」とあるのは「平成元年四月一日の属する課税期間」とする。
suppl-3631-108/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 37 in the case where a business operator prescribed in Article 37, paragraph (1) has submitted the written notification prescribed in that paragraph to the district director having jurisdiction over its place for tax payment before the application date, the phrase "a written notification" in that paragraph is deemed to be replaced with "by March 31, 1989, a written notification", the phrase "the taxable period following the taxable period that includes the day on which that written notification was submitted (or, if the taxable period that includes the day on which that written notification was submitted is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (3) of that Article with "the taxable period that includes April 1, 1989".
machine translation, not official
### 第十四条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
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suppl-3631-108/art-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第三十八条の規定は、適用日以後に同条第一項の事業者が国内において行つた同項に規定する課税資産の譲渡等につき、同項に規定する売上げに係る対価の返還等をした場合について適用する。
suppl-3631-108/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 38 apply to the case where a business operator under paragraph (1) of that Article has made a refund, etc. of consideration for sales prescribed in that paragraph with respect to a taxable transfer, etc. of assets prescribed in that paragraph made in Japan on or after the application date.
machine translation, not official
### 第十五条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
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suppl-3631-108/art-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第三十九条の規定は、適用日以後に同条第一項の事業者が国内において行つた同項に規定する課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、当該課税資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなつた場合について適用する。
suppl-3631-108/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 39 apply to the case where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article made in Japan on or after the application date by a business operator under that paragraph, a fact prescribed in that paragraph has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets as referred to in that paragraph.
machine translation, not official
### 第十六条（小規模事業者等に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators, etc.
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suppl-3631-108/art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 個人事業者（第四十条第三項の規定の適用を受ける個人事業者を除く。）の適用日の属する課税期間に係る同条の規定の適用については、同条第一項中「六千万円」とあるのは「四千五百万円」と、「三千万円」とあるのは「二千二百五十万円」とする。
suppl-3631-108/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 40 to the taxable period that includes the application date of an individual business operator (excluding an individual business operator to whom Article 40, paragraph (3) applies), the phrase "60 million yen" in paragraph (1) of that Article is deemed to be replaced with "45 million yen", and the phrase "30 million yen" with "22.5 million yen".
machine translation, not official
**第二項** 第四十条第三項の規定は、課税期間が適用日前に開始し、適用日以後に終了する法人について準用する。この場合において、同項中「当該課税期間の月数」とあるのは、「平成元年四月一日から当該課税期間の末日までの期間の月数」と読み替えるものとする。
suppl-3631-108/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 40, paragraph (3) apply mutatis mutandis to a corporation whose taxable period began before the application date and ends on or after the application date. In this case, the phrase "the number of months in that taxable period" in that paragraph is deemed to be replaced with "the number of months in the period from April 1, 1989 to the last day of that taxable period".
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### 第十七条（課税資産の譲渡等についての中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets
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suppl-3631-108/art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第四十二条の規定は、適用日の翌日以後に開始する同条第一項に規定する課税期間について適用する。
suppl-3631-108/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 42 apply to taxable periods prescribed in paragraph (1) of that Article that begin on or after the day following the application date.
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### 第十八条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-3631-108/art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六十条第二項及び第三項の規定は、適用日以後に行われる資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについて適用する。
suppl-3631-108/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 60, paragraphs (2) and (3) apply to transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area that take place on or after the application date.
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### 第十九条（政令への委任） — Delegation to Cabinet Order
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suppl-3631-108/art-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3631-108/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第十九条の二（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives
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suppl-3631-108/art-19-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものは、別表第三第一号に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
suppl-3631-108/art-19-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A federation of agricultural cooperatives that has changed its organization under the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (Change of Organization of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name under the provisions of Article 18 of the Supplementary Provisions of that Act (Special Provisions on Businesses, etc. Relating to Federations of Agricultural Cooperatives after Change of Organization), is deemed to be a corporation listed in Appended Table 3, item (i), and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply.
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## 附 則 平成元年六月二八日法律第三九号
suppl-4011-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4011-39/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二年一月一日から施行する。
suppl-4011-39/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on January 1, 1990.
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## 附 則 平成元年六月二八日法律第五二号
suppl-4011-52 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4011-52/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4011-52/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成元年六月二八日法律第五七号
suppl-4011-57 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4011-57/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4011-57/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成元年一二月二二日法律第八六号
suppl-4011-86 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4011-86/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4011-86/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一から三まで** 略
suppl-4011-86/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 第一条中国民年金法目次の改正規定、同法第七条から第九条まで、第四十五条、第九十五条の二及び第百十一条の二の改正規定、同法第十章の章名の改正規定、同章第一節の節名の改正規定、同法第百十五条の前に款名を付する改正規定、同条の次に一条を加える改正規定、同法第百十六条の改正規定、同法第百十八条の次に一条及び款名を加える改正規定、同法第百十九条の改正規定、同条の次に四条及び款名を加える改正規定、同法第百二十条、第百二十二条、第百二十四条及び第百二十五条の改正規定、同法第百二十六条の次に款名を付する改正規定、同法第十章第二節、第三節及び第四節の節名を削る改正規定、同法第百二十七条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百二十八条の改正規定、同条の次に一条を加える改正規定、同法第百二十九条から第百三十一条までの改正規定、同条の次に一条を加える改正規定、同法第百三十二条及び第百三十三条の改正規定、同条の次に款名を付する改正規定、同法第百三十四条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百三十六条及び第百三十七条の改正規定、同法第十章中第百三十七条の次に一節及び節名を加える改正規定、同法第百三十八条の改正規定、同法第百三十九条の次に一条を加える改正規定、同法第百四十条から第百四十二条までの改正規定、同法第十章第三節中同条の次に一条を加える改正規定、「第五節 罰則」を「第四節 罰則」に改める改正規定、同法第百四十三条及び第百四十五条から第百四十八条までの改正規定並びに同法附則第五条、第六条及び第八条の改正規定並びに第四条中国民年金法等の一部を改正する法律附則第四条、第五条第九号、第三十二条第七項及び第三十四条第四項の改正規定並びに附則第三条、第四条、第六条及び第十六条の規定、附則第十七条の規定（前号に掲げる改正規定を除く。）、附則第十八条の規定（前号に掲げる改正規定を除く。）、附則第十九条及び第二十条の規定、附則第二十一条の規定（前号に掲げる改正規定を除く。）並びに附則第二十二条の規定 平成三年四月一日
suppl-4011-86/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
among the provisions of Article 1, the provisions amending the table of contents of the National Pension Act, the provisions amending Articles 7 through 9, Article 45, Article 95-2, and Article 111-2 of that Act, the provisions amending the title of Chapter X of that Act, the provisions amending the title of Section 1 of that Chapter, the provisions adding a subsection title before Article 115 of that Act, the provisions adding one Article after that Article, the provisions amending Article 116 of that Act, the provisions adding one Article and a subsection title after Article 118 of that Act, the provisions amending Article 119 of that Act, the provisions adding four Articles and a subsection title after that Article, the provisions amending Articles 120, 122, 124, and 125 of that Act, the provisions adding a subsection title after Article 126 of that Act, the provisions deleting the titles of Sections 2, 3, and 4 of Chapter X of that Act, the provisions amending Article 127 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Article 128 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 129 through 131 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 132 and 133 of that Act, the provisions adding a subsection title after that Article, the provisions amending Article 134 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Articles 136 and 137 of that Act, the provisions adding one Section and a section title after Article 137 in Chapter X of that Act, the provisions amending Article 138 of that Act, the provisions adding one Article after Article 139 of that Act, the provisions amending Articles 140 through 142 of that Act, the provisions adding one Article after that Article in Chapter X, Section 3 of that Act, the provisions changing "Section 5 Penal Provisions" to "Section 4 Penal Provisions", the provisions amending Article 143 and Articles 145 through 148 of that Act, and the provisions amending Articles 5, 6, and 8 of the Supplementary Provisions of that Act, and, among the provisions of Article 4, the provisions amending Article 4, Article 5, item (ix), Article 32, paragraph (7), and Article 34, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Articles 3, 4, 6, and 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Article 18 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Articles 19 and 20 of the Supplementary Provisions, the provisions of Article 21 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), and the provisions of Article 22 of the Supplementary Provisions: April 1, 1991.
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## 附 則 平成二年三月三〇日法律第六号
suppl-4021-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4021-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4021-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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## 附 則 平成二年六月二二日法律第三六号
suppl-4021-36 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二年十月一日から施行する。
suppl-4021-36/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of October 1, 1990.
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## 附 則 平成二年六月二七日法律第五〇号
suppl-4021-50 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4021-50/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三年四月一日から施行する。
suppl-4021-50/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1991.
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## 附 則 平成二年六月二九日法律第六二号
suppl-4021-62 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4021-62/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成三年三月三〇日法律第一八号
suppl-4031-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4031-18/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三年七月一日から施行する。
suppl-4031-18/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on July 1, 1991.
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## 附 則 平成三年四月二六日法律第四六号
suppl-4031-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4031-46/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、第二十条及び附則第十条から第二十四条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4031-46/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 20 and Articles 10 through 24 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成三年五月一五日法律第七三号
suppl-4031-73 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4031-73/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三年十月一日から施行する。
suppl-4031-73/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of October 1, 1991.
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-4031-73/art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、改正後の消費税法（以下「新法」という。）の規定は、この法律の施行の日（以下「施行日」という。）以後に国内において事業者が行う資産の譲渡等及び施行日以後に国内において事業者が行う課税仕入れ並びに施行日以後に保税地域から引き取られる外国貨物に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。
suppl-4031-73/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date.
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### 第三条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
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suppl-4031-73/art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日以後に開始する消費税法第十九条に規定する課税期間（以下「課税期間」という。）に係る新法第九条第一項に規定する基準期間における課税売上高（次条第一項において「基準期間における課税売上高」という。）については、当該基準期間の初日が施行日前であるときは、新法別表第一第七号から第十三号までの規定（改正前の消費税法（以下「旧法」という。）別表第一第七号に掲げる資産の譲渡等で政令で定めるもの及び同表第八号に掲げる資産の譲渡等に該当するもの以外の資産の譲渡等に係る部分に限る。次条において同じ。）が、当該基準期間の初日から施行されていたものとして、新法第九条第二項及び第三項の規定により計算する。
suppl-4031-73/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Act (referred to as "taxable sales in the base period" in paragraph (1) of the following Article) for a taxable period prescribed in Article 19 of the Consumption Tax Act (hereinafter referred to as the "taxable period") that begins on or after the Effective Date, where the first day of that base period is before the Effective Date, the taxable sales are calculated under the provisions of Article 9, paragraphs (2) and (3) of the New Act as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act (limited to the portion relating to transfers, etc. of assets other than those specified by Cabinet Order among the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act before the amendment (hereinafter referred to as the "Former Act") and those that fall under the transfers, etc. of assets set out in item (viii) of that Table; the same applies in the following Article) had been in effect from the first day of that base period.
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### 第四条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
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suppl-4031-73/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日以後に消費税法第十条第一項に規定する相続（以下この条において「相続」という。）、同法第十一条第一項若しくは第三項に規定する合併（以下この条において「合併」という。）又は同法第十二条第一項に規定する分割（以下この条において「分割」という。）があった場合における新法第十条第一項に規定する被相続人に係る基準期間における課税売上高、新法第十一条第一項若しくは第三項に規定する被合併法人に係る基準期間における課税売上高又は新法第十二条第一項に規定する分割親法人に係る基準期間における課税売上高については、当該基準期間の初日が施行日前であるときは、新法別表第一第七号から第十三号までの規定が、当該基準期間の初日から施行されていたものとして、新法第十条第一項、第十一条第一項若しくは第三項又は第十二条第一項の規定を適用する。
suppl-4031-73/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where, on or after the Effective Date, an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act (hereinafter in this Article referred to as "inheritance"), a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger"), or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") has taken place, with respect to the taxable sales in the base period of the decedent prescribed in Article 10, paragraph (1) of the New Act, the taxable sales in the base period of the merged corporation prescribed in Article 11, paragraph (1) or (3) of the New Act, or the taxable sales in the base period of the split-off parent corporation prescribed in Article 12, paragraph (1) of the New Act, where the first day of that base period is before the Effective Date, the provisions of Article 10, paragraph (1), Article 11, paragraph (1) or (3), or Article 12, paragraph (1) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that base period.
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**第二項** 合併又は分割があった場合において、施行日以後に開始する課税期間に係る新法第十一条第二項若しくは第四項又は第十二条第二項から第五項までに規定する基準期間に対応する期間における課税売上高については、当該期間の初日が施行日前であるときは、新法別表第一第七号から第十三号までの規定が、当該期間の初日から施行されていたものとして、新法第十一条第二項若しくは第四項又は第十二条第二項から第五項までの規定を適用する。
suppl-4031-73/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a merger or company split has taken place, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act for a taxable period beginning on or after the Effective Date, where the first day of that period is before the Effective Date, the provisions of Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that period.
machine translation, not official
**第三項** 前二項に定めるもののほか、相続、合併又は分割があった場合における新法第十条から第十二条までの規定の適用に関し必要な事項は、政令で定める。
suppl-4031-73/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In addition to what is provided for in the preceding two paragraphs, particulars necessary for the application of the provisions of Articles 10 through 12 of the New Act in the case where an inheritance, merger or company split has taken place are specified by Cabinet Order.
machine translation, not official
### 第五条（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Instalment Sales or Similar Transactions
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suppl-4031-73/art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に行った消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等（新法別表第一第七号から第十二号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号から第十二号までの規定は、適用しない。
suppl-4031-73/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act)), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.
machine translation, not official
**第二項** 事業者が、施行日前に行った消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等（新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものに限る。）につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなす。
suppl-4031-73/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.
machine translation, not official
### 第六条（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Sales on Deferred Payment Terms
caption: machine translation, not official
suppl-4031-73/art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号、第十号及び第十二号に掲げる資産の譲渡等に該当するもの（旧法別表第一第七号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号、第十号及び第十二号の規定は、適用しない。
suppl-4031-73/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.
machine translation, not official
**第二項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものに限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなす。
suppl-4031-73/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.
machine translation, not official
### 第七条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — Transitional Measures Concerning Non-Taxation and Taxable Purchases in the Case of Receiving Special Provisions on the Time, etc. of Transfers, etc. of Assets of Small-Scale Business Operators
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suppl-4031-73/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の資産の譲渡等（資産の譲渡等で新法別表第一第七号から第十三号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）をいう。以下同じ。）につき、当該社会福祉事業等の資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該社会福祉事業等の資産の譲渡等については、新法別表第一第七号から第十三号までの規定は、適用しない。
suppl-4031-73/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to a transfer, etc. of assets in social welfare services, etc. (meaning a transfer, etc. of assets that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xiii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act); the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets in social welfare services, etc. is on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xiii) of the New Act do not apply to that transfer, etc. of assets in social welfare services, etc.
machine translation, not official
**第二項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の仕入れ（社会福祉事業等の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は社会福祉事業等の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該社会福祉事業等の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該社会福祉事業等の仕入れに係る新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4031-73/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to a purchase for social welfare services, etc. (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets in social welfare services, etc., or receiving the provision of services relating to a transfer, etc. of assets in social welfare services, etc.; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of costs was paid in respect of that purchase for social welfare services, etc. is on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act relating to that purchase for social welfare services, etc.
machine translation, not official
**第三項** 新法第十八条第一項の個人事業者が、施行日前に行った授産作業の資産の譲渡等（資産の譲渡等で新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものをいう。以下同じ。）又は授産作業の仕入れ（授産作業の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は授産作業の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該授産作業の資産の譲渡等に係る対価の額を収入した日又は当該授産作業の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該授産作業の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなし、当該授産作業の仕入れについては、新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等の適用を受ける課税仕入れに該当しないものとする。
suppl-4031-73/art-7/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to a transfer, etc. of assets from sheltered workshop work (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act; the same applies hereinafter) or a purchase for sheltered workshop work (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets from sheltered workshop work, or receiving the provision of services relating to a transfer, etc. of assets from sheltered workshop work; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets from sheltered workshop work or the day on which the amount of costs was paid in respect of that purchase for sheltered workshop work is on or after the Effective Date, that transfer, etc. of assets from sheltered workshop work is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act, and that purchase for sheltered workshop work is not to fall under a taxable purchase subject to the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act.
machine translation, not official
### 第八条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
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suppl-4031-73/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に国内において行った社会福祉事業等の仕入れにつき、新法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4031-73/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Act with respect to a purchase for social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to that refund, etc. of consideration for purchases.
machine translation, not official
**第二項** 新法第三十二条の規定は、授産作業の仕入れに係る同条第一項に規定する仕入れに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の仕入れを行った場合について適用する。
suppl-4031-73/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 32 of the New Act apply, with respect to the refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article relating to a purchase for sheltered workshop work, to the case where a business operator makes that purchase for sheltered workshop work in Japan on or after the Effective Date.
machine translation, not official
**第三項** 事業者が、施行日前に保税地域から引き取った外国貨物で新法別表第二第六号及び第七号に掲げる外国貨物に該当するものにつき、新法第三十二条第四項に規定する消費税額の還付を受けた場合には、当該消費税額の還付に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4031-73/art-8/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has received a refund of the amount of consumption tax prescribed in Article 32, paragraph (4) of the New Act with respect to foreign goods taken out of a bonded area before the Effective Date that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to the refund of that consumption tax.
machine translation, not official
### 第九条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use
caption: machine translation, not official
suppl-4031-73/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 社会福祉事業等の資産の譲渡等を行う事業者（新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。）が、社会福祉事業等の資産の譲渡等に係る業務の用に供するため、施行日前に国内において旧法第二条第一項第十六号に規定する調整対象固定資産（以下この条において「調整対象固定資産」という。）の課税仕入れを行い、又は施行日前に調整対象固定資産に該当する課税貨物を保税地域から引き取った場合において、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、新法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。
suppl-4031-73/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that makes transfers, etc. of assets in social welfare services, etc. (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act) has made, in Japan before the Effective Date, a taxable purchase of an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Former Act (hereinafter in this Article referred to as an "adjustment-target fixed asset") for use in operations relating to transfers, etc. of assets in social welfare services, etc., or has taken taxable goods that fall under adjustment-target fixed assets out of a bonded area before the Effective Date, then, while it continues on and after the Effective Date to use that adjustment-target fixed asset in those operations, that adjustment-target fixed asset is deemed to be used in operations relating to the taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of the New Act, and that Article applies.
machine translation, not official
### 第十条（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
caption: machine translation, not official
suppl-4031-73/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新法第三十六条第一項の事業者が、施行日前に国内において行った社会福祉事業等の仕入れに係る棚卸資産又は施行日前に保税地域から引き取った外国貨物のうち新法別表第二第六号及び第七号に掲げる外国貨物に該当するもので棚卸資産に該当するものを有している場合には、当該社会福祉事業等の仕入れに係る棚卸資産又は当該外国貨物で棚卸資産に該当するものに係る同項の規定による消費税額の調整については、なお従前の例による。
suppl-4031-73/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator under Article 36, paragraph (1) of the New Act holds inventory relating to a purchase for social welfare services, etc. made in Japan before the Effective Date, or, among the foreign goods taken out of a bonded area before the Effective Date, those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act and also fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under that paragraph relating to the inventory relating to that purchase for social welfare services, etc. or to those foreign goods that fall under inventory.
machine translation, not official
**第二項** 新法第三十六条第一項の規定は、授産作業の仕入れに係る棚卸資産については、施行日以後に同項の事業者が国内において当該授産作業の仕入れを行った場合について適用する。
suppl-4031-73/art-10/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 36, paragraph (1) of the New Act apply, with respect to inventory relating to a purchase for sheltered workshop work, to the case where a business operator under that paragraph makes that purchase for sheltered workshop work in Japan on or after the Effective Date.
machine translation, not official
**第三項** 前二項の規定は、新法第三十六条第三項の個人事業者又は法人が同項の被相続人又は被合併法人の事業を承継した場合について準用する。この場合において、前二項中「第三十六条第一項」とあるのは「第三十六条第三項」と、「事業者」とあるのは「個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人が国内」と、「保税地域」とあるのは「同項の被相続人又は被合併法人が保税地域」と読み替えるものとする。
suppl-4031-73/art-10/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the preceding two paragraphs apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Act has succeeded to the business of the decedent or merged corporation under that paragraph. In this case, the phrase "Article 36, paragraph (1)" in the preceding two paragraphs is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation under Article 36, paragraph (3) of the New Act in Japan", and the phrase "taken out of a bonded area" with "that the decedent or merged corporation under Article 36, paragraph (3) of the New Act took out of a bonded area".
machine translation, not official
**第四項** 第一項及び第二項の規定は、新法第三十六条第五項の事業者が、新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こととなった場合について準用する。この場合において、第一項及び第二項中「第三十六条第一項」とあるのは、「第三十六条第五項」と読み替えるものとする。
suppl-4031-73/art-10/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Act comes to be exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the New Act. In this case, the phrase "Article 36, paragraph (1)" in paragraphs (1) and (2) is deemed to be replaced with "Article 36, paragraph (5)".
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### 第十一条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
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suppl-4031-73/art-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新法第三十七条第一項の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。
suppl-4031-73/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date.
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**第二項** 施行日前に提出された旧法第三十七条第一項の規定による届出書は、新法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。
suppl-4031-73/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A written notification under Article 37, paragraph (1) of the Former Act that was submitted before the Effective Date is deemed to be a written notification under Article 37, paragraph (1) of the New Act, and Article 37 of the New Act applies.
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### 第十二条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
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suppl-4031-73/art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者（新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。以下この条及び次条において同じ。）が、施行日前に国内において行った社会福祉事業等の資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
suppl-4031-73/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act; the same applies hereinafter in this Article and the following Article) has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to a transfer, etc. of assets in social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article relating to that refund, etc. of consideration for sales.
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**第二項** 新法第三十八条の規定は、授産作業の資産の譲渡等に係る同条第一項に規定する売上げに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。
suppl-4031-73/art-12/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 38 of the New Act apply, with respect to the refund, etc. of consideration for sales prescribed in paragraph (1) of that Article relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.
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### 第十三条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
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suppl-4031-73/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に国内において行った社会福祉事業等の資産の譲渡等に係る売掛金その他の債権につき、新法第三十九条第一項に規定する事実が生じたため、当該社会福祉事業等の資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった社会福祉事業等の資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。
suppl-4031-73/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to accounts receivable or other claims relating to a transfer, etc. of assets in social welfare services, etc. made in Japan by a business operator before the Effective Date, a fact prescribed in Article 39, paragraph (1) of the New Act has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that transfer, etc. of assets in social welfare services, etc. as referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article relating to the transfer, etc. of assets in social welfare services, etc. for which collection has become impossible.
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**第二項** 新法第三十九条の規定は、授産作業の資産の譲渡等に係る売掛金その他の債権については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。
suppl-4031-73/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 39 of the New Act apply, with respect to accounts receivable or other claims relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.
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### 第十四条（小規模事業者に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators
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suppl-4031-73/art-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新法第四十条の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。
suppl-4031-73/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 40 of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date.
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### 第十五条（課税資産の譲渡等についての中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets
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suppl-4031-73/art-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新法第四十二条及び第四十三条の規定は、新法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が施行日以後に開始する場合について適用し、当該課税期間が施行日前に開始した場合については、なお従前の例による。
suppl-4031-73/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 42 and 43 of the New Act apply to the case where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Act begins on or after the Effective Date, and the provisions then in force continue to govern the case where that taxable period began before the Effective Date.
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### 第十六条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-4031-73/art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第七条の規定は、新法第六十条第二項の規定の適用を受ける国又は地方公共団体が施行日前に行った次に掲げる資産の譲渡等又は仕入れについて準用する。この場合において、附則第七条中「第十八条第一項の個人事業者」とあるのは「第六十条第二項の規定の適用を受ける国又は地方公共団体」と、「の額を収入した日」とあるのは「を収納すべき会計年度の末日」と、「額を支出した日」とあるのは「支出をすべき会計年度の末日」と、「第三十六条まで」とあるのは「第三十六条まで並びに第六十条第四項及び第五項」と読み替えるものとする。
suppl-4031-73/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 7 of the Supplementary Provisions apply mutatis mutandis to the following transfers, etc. of assets or purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the New Act applies. In this case, the phrase "an individual business operator under Article 18, paragraph (1) of the New Act" in Article 7 of the Supplementary Provisions is deemed to be replaced with "the national government or a local government to which Article 60, paragraph (2) of the New Act applies", the phrase "the day on which the amount of consideration was received as revenue" with "the last day of the fiscal year in which the consideration is to be received", the phrase "the day on which the amount of costs was paid" with "the last day of the fiscal year in which the costs are to be paid", and the phrase "Articles 30 through 36" with "Articles 30 through 36 and Article 60, paragraphs (4) and (5)":
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**一** 社会福祉事業等の資産の譲渡等
suppl-4031-73/art-16/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a transfer, etc. of assets in social welfare services, etc.;
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**二** 社会福祉事業等の仕入れ
suppl-4031-73/art-16/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a purchase for social welfare services, etc.;
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**三** 授産作業の資産の譲渡等
suppl-4031-73/art-16/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a transfer, etc. of assets from sheltered workshop work;
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**四** 授産作業の仕入れ
suppl-4031-73/art-16/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a purchase for sheltered workshop work.
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**第二項** 新法第六十条第二項の規定の適用を受ける国又は地方公共団体が施行日前に外国貨物（新法別表第二第六号及び第七号に掲げる外国貨物に該当するものに限る。次項において同じ。）を保税地域から引き取った場合には、当該外国貨物につき課された又は課されるべき消費税額に係る新法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4031-73/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where the national government or a local government to which Article 60, paragraph (2) of the New Act applies has taken foreign goods (limited to those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act; the same applies in the following paragraph) out of a bonded area before the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to the amount of consumption tax imposed or to be imposed on those foreign goods.
machine translation, not official
**第三項** 新法第六十条第三項の規定の適用を受ける同項に規定する法人が施行日前に行った第一項各号に掲げる資産の譲渡等又は仕入れに関する経過措置及び当該法人が施行日前に保税地域から引き取った外国貨物に係る仕入れに係る消費税額の控除等に関する経過措置については、前二項の規定に準じて、政令で定める。
suppl-4031-73/art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the transitional measures concerning the transfers, etc. of assets or purchases set out in the items of paragraph (1) made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the New Act to which the provisions of that paragraph apply, and the transitional measures concerning the deduction, etc. of consumption tax on purchases relating to foreign goods that the corporation took out of a bonded area before the Effective Date, these are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.
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### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4031-73/art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4031-73/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to consumption tax for which the provisions then in force are to continue to govern under the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十八条（政令への委任） — Delegation to Cabinet Order
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suppl-4031-73/art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、新法第九条第四項の規定による届出書の提出、新法第三十条第三項第二号の承認及び新法第三十七条第一項の規定による届出書の提出に関する経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4031-73/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures concerning the submission of a written notification under Article 9, paragraph (4) of the New Act, the approval under Article 30, paragraph (3), item (ii) of the New Act and the submission of a written notification under Article 37, paragraph (1) of the New Act, and other transitional measures necessary for the enforcement of this Act, are specified by Cabinet Order.
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## 附 則 平成四年四月二四日法律第三四号
suppl-4041-34 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4041-34/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4041-34/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成四年五月六日法律第三九号
suppl-4041-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4041-39/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成四年十月一日から施行する。
suppl-4041-39/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 1992.
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## 附 則 平成四年六月三日法律第六七号
suppl-4041-67 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4041-67/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成五年四月一日から施行する。
suppl-4041-67/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 1993.
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## 附 則 平成四年六月五日法律第七三号
suppl-4041-73 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4041-73/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4041-73/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成四年六月二六日法律第八七号
suppl-4041-87 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4041-87/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4041-87/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成五年五月二一日法律第五一号
suppl-4051-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4051-51/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4051-51/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成六年三月三一日法律第二七号
suppl-4061-27 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4061-27/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。
suppl-4061-27/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
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## 附 則 平成六年六月二九日法律第五六号
suppl-4061-56 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4061-56/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成六年十月一日から施行する。
suppl-4061-56/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of October 1, 1994.
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### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4061-56/art-67 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4061-56/art-67/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成六年一二月二日法律第一〇九号
suppl-4061-109 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4061-109/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成七年一月一日から施行する。ただし、第三条の規定並びに附則第七条から第二十四条まで及び第二十八条の規定は、平成九年四月一日から施行する。
suppl-4061-109/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on January 1, 1995; provided, however, that the provisions of Article 3 and Articles 7 through 24 and Article 28 of the Supplementary Provisions come into effect on April 1, 1997.
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### 第七条（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4061-109/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の消費税法（以下「新消費税法」という。）の規定は、平成九年四月一日（以下「適用日」という。）以後に国内において事業者が行う資産の譲渡等及び適用日以後に国内において事業者が行う課税仕入れ並びに適用日以後に保税地域から引き取られる外国貨物に係る消費税について適用し、適用日前に国内において事業者が行った資産の譲渡等及び適用日前に国内において事業者が行った課税仕入れ並びに適用日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。
suppl-4061-109/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment by the provisions of Article 3 (hereinafter referred to as the "New Consumption Tax Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after April 1, 1997 (hereinafter referred to as the "application date"), on taxable purchases made by a business operator in Japan on or after the application date, and on foreign goods taken out of a bonded area on or after the application date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the application date, on taxable purchases made by a business operator in Japan before the application date, and on foreign goods taken out of a bonded area before the application date.
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### 第八条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
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suppl-4061-109/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号（定義）に規定する課税資産の譲渡等をいう。以下同じ。）につき、同項第十四号に規定する基準期間中に新消費税法第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除）に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新消費税法第九条第一項（小規模事業者に係る納税義務の免除）、第十一条第四項（合併があった場合の納税義務の免除の特例）又は第十二条第二項（分割があった場合の納税義務の免除の特例）に規定する基準期間における課税売上高の計算については、なお従前の例による。
suppl-4061-109/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has made, during the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) (Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales) of the New Consumption Tax Act with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Consumption Tax Act; the same applies hereinafter) made in Japan before the application date, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1) (Exemption from Tax Liability for Small-Scale Business Operators), Article 11, paragraph (4) (Special Provisions on Exemption from Tax Liability in the Case of Merger) or Article 12, paragraph (2) (Special Provisions on Exemption from Tax Liability in the Case of a Company Split) of the New Consumption Tax Act relating to that refund, etc. of consideration for sales.
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### 第九条（基準期間がない法人の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Corporations Without a Base Period
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suppl-4061-109/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第十二条の二（基準期間がない法人の納税義務の免除の特例）の規定は、適用日以後に同条に規定する新設法人に該当することとなった事業者について適用する。
suppl-4061-109/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-2 (Special Provisions on Exemption from Tax Liability of Corporations Without a Base Period) of the New Consumption Tax Act apply to a business operator that comes to fall under a newly established corporation prescribed in that Article on or after the application date.
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### 第十条（旅客運賃等の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
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suppl-4061-109/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、旅客運賃、映画又は演劇を催す場所への入場料金その他の不特定かつ多数の者に対する課税資産の譲渡等に係る対価で政令で定めるものを適用日前に領収している場合において、当該対価の領収に係る課税資産の譲渡等を適用日以後に行うときは、当該課税資産の譲渡等に係る消費税については、第三条の規定による改正前の消費税法（以下「旧消費税法」という。）第二十九条（税率）に規定する税率による。
suppl-4061-109/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has received, before the application date, payment of passenger fares, admission fees to places where films or theatrical performances are held, or any other consideration specified by Cabinet Order for taxable transfers, etc. of assets to an unspecified and large number of persons, and makes, on or after the application date, the taxable transfer, etc. of assets for which that consideration was received, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Consumption Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as the "Former Consumption Tax Act").
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**第二項** 事業者が継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号（定義）に規定する電気通信役務をいう。）で適用日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で適用日から平成九年四月三十日までの間に料金の支払を受ける権利が確定するもの（適用日以後初めて料金の支払を受ける権利が確定する日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあっては、当該確定したもののうち、政令で定める部分）の当該確定した料金（特定継続供給等に係る課税資産の譲渡等にあっては、当該確定した料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4061-109/art-10/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract committing it to supply or provide them continuously and that have been continuously supplied or provided since before the application date, or any other taxable transfer, etc. of assets specified by Cabinet Order, in each case where the right to receive payment of the charge becomes fixed during the period from the application date to April 30, 1997 (for one for which the first day on or after the application date on which the right to receive payment of the charge becomes fixed is after April 30, 1997 (referred to as a "taxable transfer, etc. of assets by specified continuous supply" in this paragraph), the portion of the fixed charges specified by Cabinet Order), the consumption tax on the taxable transfer, etc. of assets relating to the fixed charge (for a taxable transfer, etc. of assets by specified continuous supply, limited to the portion of the fixed charge that corresponds to the portion so specified by Cabinet Order) is at the rate prescribed in Article 29 of the Former Consumption Tax Act.
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**第三項** 事業者が、昭和六十三年十二月三十日から平成八年十月一日（以下「指定日」という。）の前日までの間に締結した工事（製造を含む。）の請負に係る契約（これに類する政令で定める契約を含む。）に基づき、適用日以後に当該契約に係る課税資産の譲渡等を行う場合には、当該課税資産の譲渡等（指定日以後に当該契約に係る対価の額が増額された場合には、当該増額される前の対価の額に相当する部分に限る。）に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4061-109/art-10/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator makes, on or after the application date, a taxable transfer, etc. of assets relating to a contract for the undertaking of construction (including manufacture) (including a contract similar thereto specified by Cabinet Order) concluded during the period from December 30, 1988 to the day preceding October 1, 1996 (hereinafter referred to as the "designated day"), the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract has been increased on or after the designated day, limited to the portion corresponding to the amount of consideration before the increase) is at the rate prescribed in Article 29 of the Former Consumption Tax Act.
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**第四項** 事業者が、昭和六十三年十二月三十日から指定日の前日までの間に締結した資産の貸付けに係る契約に基づき、適用日前から適用日以後引き続き当該契約に係る資産の貸付けを行っている場合において、当該契約の内容が、第一号及び第二号又は第一号及び第三号に掲げる要件に該当するときは、適用日以後に行う当該資産の貸付けに係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後に当該資産の貸付けの対価の額の変更が行われた場合には、当該変更後における当該資産の貸付けについては、この限りでない。
suppl-4061-109/art-10/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator, under a contract concluded during the period from December 30, 1988 to the day preceding the designated day relating to the lending of assets, has been lending the assets under that contract continuously from before the application date through and after the application date, and the terms of that contract satisfy the requirements set forth in items (i) and (ii), or in items (i) and (iii), the consumption tax on the lending of those assets made on or after the application date is at the rate prescribed in Article 29 of the Former Consumption Tax Act; provided, however, that this does not apply to the lending of those assets after the change if the amount of consideration for the lending of those assets was changed on or after the designated day.
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**一** 当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
suppl-4061-109/art-10/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The period of the lending of assets under the contract and the amount of consideration during that period are specified;
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**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-4061-109/art-10/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
There is no provision that enables the business operator to request a change in the amount of consideration owing to a change in circumstances or for any other reason;
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**三** 契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
suppl-4061-109/art-10/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
There is no provision that enables one or both of the parties to give notice of cancellation at any time during the contract period, and the terms of the contract relating to consideration otherwise satisfy the requirements specified by Cabinet Order.
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**第五項** 事業者が、昭和六十三年十二月三十日から指定日の前日までの間に締結した役務の提供に係る契約で当該契約の性質上当該役務の提供の時期をあらかじめ定めることができないものであって、当該役務の提供に先立って対価の全部又は一部が分割して支払われる契約として政令で定めるものに基づき、適用日以後に当該契約に係る役務の提供を行う場合において、当該契約の内容が次に掲げる要件に該当するときは、当該役務の提供に係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後において当該役務の提供の対価の額の変更が行われた場合は、この限りでない。
suppl-4061-109/art-10/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator provides, on or after the application date, services relating to a contract for the provision of services concluded during the period from December 30, 1988 to the day preceding the designated day, being a contract whose time of provision of the services cannot be determined in advance owing to the nature of the contract and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of the contract satisfy the following requirements, the consumption tax on the provision of those services is at the rate prescribed in Article 29 of the Former Consumption Tax Act; provided, however, that this does not apply if the amount of consideration for the provision of those services was changed on or after the designated day.
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**一** 当該契約に係る役務の提供の対価の額が定められていること。
suppl-4061-109/art-10/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The amount of consideration for the provision of services under the contract is specified;
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**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-4061-109/art-10/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
There is no provision that enables the business operator to request a change in the amount of consideration owing to a change in circumstances or for any other reason.
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**第六項** 第一項から第三項まで、第四項本文又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新消費税法第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除）及び第三十九条第一項（貸倒れに係る消費税額の控除等）の規定の適用については、新消費税法第三十八条第一項中「百分の五」とあるのは「百分の三」と、「百五分の四」とあるのは「百三分の三」と、新消費税法第三十九条第一項中「百五分の四」とあるのは「百三分の三」とする。
suppl-4061-109/art-10/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 38, paragraph (1) (Deduction of Amount of Consumption Tax When Refunds, etc. of Consideration for Sales Are Made) and Article 39, paragraph (1) (Deduction, etc. of Amount of Consumption Tax Relating to Bad Debts) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph applies, the phrase "5/100" in Article 38, paragraph (1) of the New Consumption Tax Act is deemed to be replaced with "3/100" and "4/105" with "3/103", and the phrase "4/105" in Article 39, paragraph (1) of the New Consumption Tax Act is deemed to be replaced with "3/103".
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**第七項** 事業者が第一項から第三項まで、第四項本文又は第五項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新消費税法第三十条第一項（仕入れに係る消費税額の控除）、第三十二条第一項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例）及び第三十六条第一項（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整）の規定の適用については、これらの規定中「百五分の四」とあるのは、「百三分の三」とする。
suppl-4061-109/art-10/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the application of Article 30, paragraph (1) (Deduction of Amount of Consumption Tax on Purchases), Article 32, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases When Refunds, etc. of Consideration for Purchases Are Received) and Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.) of the New Consumption Tax Act where a business operator has acquired or leased, from a business operator to which paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) has applied, assets relating to a taxable transfer, etc. of assets to which those provisions have applied, or has received the provision of services relating to that taxable transfer, etc. of assets, the phrase "4/105" in those provisions is deemed to be replaced with "3/103".
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**第八項** 事業者が、第三項又は第四項本文の規定の適用を受けた課税資産の譲渡等を行った場合には、その相手方に対し当該課税資産の譲渡等がこれらの規定の適用を受けたものであることについて書面により通知するものとする。
suppl-4061-109/art-10/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has made a taxable transfer, etc. of assets to which paragraph (3) or the main clause of paragraph (4) has applied, the business operator is to notify the counterparty in writing that the taxable transfer, etc. of assets is one to which those provisions have applied.
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### 第十一条（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions
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suppl-4061-109/art-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用日前に行った消費税法第十五条第一項（割賦販売等に係る資産の譲渡等の時期の特例）に規定する棚卸資産又は役務の割賦販売等につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で適用日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
suppl-4061-109/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has applied Article 15, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph conducted before the application date, and there are installments of that instalment sale or similar transaction whose payment due dates arrive on or after the application date, the consumption tax on the taxable transfer, etc. of assets relating to the portion corresponding to those installments is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
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**第二項** 前条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4061-109/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the preceding paragraph applies.
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### 第十二条（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms
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suppl-4061-109/art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用日前に行った消費税法第十六条第一項（延払条件付販売等に係る資産の譲渡等の時期の特例）に規定する延払条件付販売等につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で適用日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
suppl-4061-109/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has applied Article 16, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms) of the Consumption Tax Act to a sale on deferred payment terms prescribed in that paragraph conducted before the application date, and there are installments of that sale on deferred payment terms whose payment due dates arrive on or after the application date, the consumption tax on the taxable transfer, etc. of assets relating to the portion corresponding to those installments is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
machine translation, not official
**第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4061-109/art-12/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.
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### 第十三条（長期工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction
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suppl-4061-109/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、指定日から適用日の前日までの間に締結した消費税法第十七条第一項（長期工事の請負に係る資産の譲渡等の時期の特例）に規定する長期工事の請負に係る契約に基づき、適用日以後に当該契約に係る目的物の引渡しを行う場合において、当該長期工事に係る対価の額につき、適用日の属する年又は事業年度以前の年又は事業年度において同項に規定する工事進行基準の方法により経理した金額があり、かつ、同項の規定の適用を受けるときは、当該長期工事の目的物のうち当該長期工事の着手の日から適用日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
suppl-4061-109/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator, under a contract for the undertaking of long-term construction prescribed in Article 17, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction) of the Consumption Tax Act concluded during the period from the designated day to the day preceding the application date, delivers the subject matter of the contract on or after the application date, and there is, with respect to the amount of consideration for that long-term construction, an amount accounted for by the percentage-of-completion method prescribed in that paragraph in the year or business year that includes the application date or an earlier year or business year, and the business operator applies that paragraph, the consumption tax on the taxable transfer, etc. of assets relating to the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
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**第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4061-109/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.
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**第三項** 附則第十条第七項の規定は、事業者が、第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合（当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分に限る。）について準用する。
suppl-4061-109/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 10, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator has taken delivery, from a business operator to which paragraph (1) has applied, of subject matter to which that paragraph has applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which that paragraph applied).
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**第四項** 事業者が、第一項の規定の適用を受けた目的物の引渡しを行った場合には、その相手方に対し当該目的物の引渡しが同項の規定の適用を受けたものである旨及び同項の規定の適用を受けた部分に係る対価の額を書面により通知するものとする。
suppl-4061-109/art-13/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied.
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### 第十四条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
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suppl-4061-109/art-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第十八条第一項（小規模事業者に係る資産の譲渡等の時期等の特例）の個人事業者が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等に係る対価の額を収入した日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
suppl-4061-109/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with regard to a taxable transfer, etc. of assets made before the application date by an individual business operator under Article 18, paragraph (1) (Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators) of the Consumption Tax Act, the day on which the amount of consideration for that taxable transfer, etc. of assets was received is on or after the application date, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
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**第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4061-109/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.
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**第三項** 消費税法第十八条第一項の個人事業者が、適用日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が適用日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで（仕入れに係る消費税額の控除等）の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4061-109/art-14/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with regard to a taxable purchase made before the application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the expenses for that taxable purchase were paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 (Deduction, etc. of Amount of Consumption Tax on Purchases) of the New Consumption Tax Act relating to that taxable purchase.
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### 第十五条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
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suppl-4061-109/art-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用日前に国内において行った課税仕入れにつき、適用日以後に新消費税法第三十二条第一項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例）に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4061-109/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator, with respect to a taxable purchase made in Japan before the application date, receives on or after the application date a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases When Refunds, etc. of Consideration for Purchases Are Received) of the New Consumption Tax Act, the provisions then in force continue to govern the computation of the deduction of consumption tax on purchases under the provisions of that Article for that refund, etc. of consideration for purchases.
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### 第十六条（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.
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suppl-4061-109/art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十六条第一項（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整）の事業者が、適用日前に国内において譲り受けた課税仕入れに係る棚卸資産又は適用日前に保税地域から引き取った課税貨物で棚卸資産に該当するものを適用日以後有している場合には、当該課税仕入れに係る棚卸資産又は当該課税貨物で棚卸資産に該当するものに係る同項の規定による消費税額の調整については、なお従前の例による。
suppl-4061-109/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator prescribed in Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.) of the New Consumption Tax Act holds, on or after the application date, inventory relating to a taxable purchase acquired in Japan before the application date, or taxable goods taken out of a bonded area before the application date that fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under the provisions of that paragraph for the inventory relating to that taxable purchase or those taxable goods that fall under inventory.
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**第二項** 前項の規定は、新消費税法第三十六条第三項の個人事業者又は法人が同項の被相続人又は被合併法人の事業を承継した場合について準用する。この場合において、前項中「第三十六条第一項（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整）」とあるのは「第三十六条第三項」と、「事業者」とあるのは「個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人が国内」と、「保税地域」とあるのは「同項の被相続人又は被合併法人が保税地域」と読み替えるものとする。
suppl-4061-109/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Consumption Tax Act succeeds to the business of the decedent or merged corporation referred to in that paragraph. In this case, in the preceding paragraph, the phrase "Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.)" is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation referred to in Article 36, paragraph (3) in Japan", and the phrase "a bonded area" with "a bonded area by the decedent or merged corporation referred to in Article 36, paragraph (3)".
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**第三項** 第一項の規定は、新消費税法第三十六条第五項の事業者が、新消費税法第九条第一項本文（小規模事業者に係る納税義務の免除）の規定により消費税を納める義務が免除されることとなった場合について準用する。
suppl-4061-109/art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Consumption Tax Act comes to be exempt from the obligation to pay consumption tax under the provisions of Article 9, paragraph (1), main clause (Exemption from Tax Liability of Small-Scale Business Operators) of the New Consumption Tax Act.
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### 第十七条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
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suppl-4061-109/art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十七条第一項（中小事業者の仕入れに係る消費税額の控除の特例）の規定は、適用日以後に開始する課税期間について適用し、適用日前に開始した課税期間については、なお従前の例による。
suppl-4061-109/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators) of the New Consumption Tax Act apply to taxable periods that begin on or after the application date, and the provisions then in force continue to govern taxable periods that began before the application date.
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**第二項** 適用日前に提出された旧消費税法第三十七条第一項の規定による届出書は、新消費税法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。
suppl-4061-109/art-17/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A written notification under the provisions of Article 37, paragraph (1) of the Former Consumption Tax Act that was submitted before the application date is deemed to be a written notification under the provisions of Article 37, paragraph (1) of the New Consumption Tax Act, and the provisions of that Article apply.
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### 第十八条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
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suppl-4061-109/art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除）に規定する事業者が、適用日前に国内において行った課税資産の譲渡等につき、適用日以後に同項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
suppl-4061-109/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If a business operator prescribed in Article 38, paragraph (1) (Deduction of Amount of Consumption Tax When Refunds, etc. of Consideration for Sales Are Made) of the New Consumption Tax Act, with respect to a taxable transfer, etc. of assets made in Japan before the application date, makes on or after the application date a refund, etc. of consideration for sales prescribed in that paragraph, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article for that refund, etc. of consideration for sales.
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### 第十九条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
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suppl-4061-109/art-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十九条第一項（貸倒れに係る消費税額の控除等）に規定する事業者が、適用日前に国内において行った課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、適用日以後に当該課税資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。
suppl-4061-109/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets made in Japan before the application date by a business operator prescribed in Article 39, paragraph (1) (Deduction, etc. of Amount of Consumption Tax Relating to Bad Debts) of the New Consumption Tax Act, the facts prescribed in that paragraph have occurred and, as a result, it has become impossible on or after the application date to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article for the taxable transfer, etc. of assets for which collection has become impossible.
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### 第二十条（小規模事業者等に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators, etc.
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suppl-4061-109/art-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 旧消費税法第四十条第一項（小規模事業者等に係る限界控除）に規定する事業者の適用日前に開始した同項に規定する課税期間については、同条並びに旧消費税法第四十三条（仮決算をした場合の中間申告書の記載事項等）及び第四十五条（課税資産の譲渡等についての確定申告）の規定は、なおその効力を有する。この場合において、旧消費税法第四十条第一項の事業者の適用日前に開始し、かつ、適用日以後に終了する同項に規定する課税期間については、同項中「金額」とあるのは「金額（当該金額が、十万円を十二で除しこれに当該課税期間の初日から平成九年三月三十一日までの期間の月数（以下この項において「適用日前の月数」という。）を乗じて計算した金額と八万円を十二で除しこれに当該課税期間の月数から適用日前の月数を控除した月数を乗じて計算した金額との合計額を超えるときは、当該合計額）」と、同条第四項中「前項」とあるのは「第一項及び前項」とする。
suppl-4061-109/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to a taxable period prescribed in Article 40, paragraph (1) (Marginal Deduction for Small-Scale Business Operators, etc.) of the Former Consumption Tax Act that began before the application date for a business operator prescribed in that paragraph, the provisions of that Article, and of Article 43 (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) and Article 45 (Final Return for Taxable Transfers, etc. of Assets) of the Former Consumption Tax Act, remain in force. In this case, with regard to a taxable period prescribed in that paragraph for a business operator under Article 40, paragraph (1) of the Former Consumption Tax Act that began before the application date and ends on or after the application date, the phrase "amount" in that paragraph is deemed to be replaced with "amount (if that amount exceeds the sum of the amount calculated by dividing 100,000 yen by 12 and multiplying the result by the number of months in the period from the first day of that taxable period to March 31, 1997 (hereinafter in this paragraph referred to as the "number of months before the application date") and the amount calculated by dividing 80,000 yen by 12 and multiplying the result by the number of months obtained by deducting the number of months before the application date from the number of months in that taxable period, that sum)", and the phrase "the preceding paragraph" in paragraph (4) of that Article with "paragraph (1) and the preceding paragraph".
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### 第二十一条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
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suppl-4061-109/art-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十二条（課税資産の譲渡等についての中間申告）及び第四十三条（第四項を除く。）（仮決算をした場合の中間申告書の記載事項等）の規定は、新消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。
suppl-4061-109/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 42 (Interim Return for Taxable Transfers, etc. of Assets) and Article 43 (excluding paragraph (4)) (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) of the New Consumption Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date.
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**第二項** 新消費税法第四十三条第四項の規定は、同条第一項に規定する中間申告対象期間の末日が適用日以後である当該中間申告対象期間に係る同項に規定する中間申告書を提出する場合について適用する。
suppl-4061-109/art-21/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 43, paragraph (4) of the New Consumption Tax Act apply where, for an interim filing period prescribed in paragraph (1) of that Article the last day of which is on or after the application date, the interim return prescribed in that paragraph is filed for that interim filing period.
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**第三項** 適用日以後に終了する課税期間（新消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合には、その末日が適用日以後である当該中間申告対象期間。以下この項において同じ。）においてこの附則の規定により旧消費税法第二十九条（税率）に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る新消費税法第四十二条第一項、第四項、第六項又は第八項の規定による申告書で新消費税法第四十三条第一項各号に掲げる事項を記載したもの及び新消費税法第四十五条第一項（課税資産の譲渡等についての確定申告）の規定による申告書については、新消費税法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、新消費税法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
suppl-4061-109/art-21/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, in a taxable period ending on or after the application date (where an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act is deemed to be one taxable period under the provisions of that paragraph, that interim filing period the last day of which is on or after the application date; the same applies hereinafter in this paragraph), a taxable transfer, etc. of assets is made to which, by the provisions of these Supplementary Provisions, the tax rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act applies, with regard to a return for that taxable period under the provisions of Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act that states the matters set forth in the items of Article 43, paragraph (1) of the New Consumption Tax Act, and a return under the provisions of Article 45, paragraph (1) (Final Return for Taxable Transfers, etc. of Assets) of the New Consumption Tax Act, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "amounts of the tax base classified by each different tax rate and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the New Consumption Tax Act with "tax base amount classified by each different tax rate".
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**第四項** 新消費税法第四十五条第五項及び第四十六条第三項（還付を受けるための申告）の規定は、適用日以後に終了する課税期間に係るこれらの規定に規定する申告書を提供する場合について適用する。
suppl-4061-109/art-21/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 45, paragraph (5) and Article 46, paragraph (3) (Return to Receive a Refund) of the New Consumption Tax Act apply where the returns prescribed in those provisions are provided for taxable periods ending on or after the application date.
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### 第二十二条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-4061-109/art-22 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第六十条第二項（国、地方公共団体等に対する特例）の規定の適用を受ける国又は地方公共団体が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
suppl-4061-109/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with respect to a taxable transfer, etc. of assets made before the application date by the national government or a local government to which the provisions of Article 60, paragraph (2) (Special Provisions for the National Government, Local Governments, etc.) of the Consumption Tax Act apply, the last day of the fiscal year in which the consideration for that taxable transfer, etc. of assets is to be received is on or after the application date, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
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**第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4061-109/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
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**第三項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が適用日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで（仕入れに係る消費税額の控除等）並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4061-109/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with respect to a taxable purchase made before the application date by the national government or a local government to which the provisions of Article 60, paragraph (2) of the Consumption Tax Act apply, the last day of the fiscal year in which the expense of that taxable purchase is to be paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases for that taxable purchase under the provisions of Articles 30 through 36 (Deduction, etc. of Amount of Consumption Tax on Purchases) of the New Consumption Tax Act and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act.
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**第四項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が適用日前に行った課税資産の譲渡等及び課税仕入れに関する経過措置については、前三項の規定に準じて、政令で定める。
suppl-4061-109/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transitional measures concerning a taxable transfer, etc. of assets and a taxable purchase made before the application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order, in accordance with the provisions of the preceding three paragraphs.
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### 第二十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4061-109/art-23 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第三条の規定の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4061-109/art-23/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before the enforcement of the provisions of Article 3 and to acts committed after the enforcement of the provisions of that Article concerning consumption tax for which the provisions then in force are to continue to govern under the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4061-109/art-24 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第七条から前条までに定めるもののほか、予約販売に係る書籍等に関する経過措置その他第三条の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4061-109/art-24/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In addition to what is provided for in Article 7 through the preceding Article of the Supplementary Provisions, transitional measures concerning books, etc. sold by subscription and other transitional measures necessary for the enforcement of the provisions of Article 3 are specified by Cabinet Order.
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### 第二十五条（検討） — Review
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suppl-4061-109/art-25 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税の税率については、社会保障等に要する費用の財源を確保する観点、行政及び財政の改革の推進状況、租税特別措置等及び消費税に係る課税の適正化の状況、財政状況等を総合的に勘案して検討を加え、必要があると認めるときは、平成八年九月三十日までに所要の措置を講ずるものとする。
suppl-4061-109/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Regarding the tax rate of consumption tax, a review is to be conducted, comprehensively taking into account the perspective of securing financial resources for the expenses required for social security, etc., the state of progress in the reform of administration and finance, the state of making special taxation measures, etc. and taxation relating to consumption tax appropriate, the fiscal situation, etc., and if it is found necessary, necessary measures are to be taken by September 30, 1996.
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## 附 則 平成六年一二月一六日法律第一一七号
suppl-4061-117 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4061-117/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成七年七月一日（以下「施行日」という。）から施行する。
suppl-4061-117/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on July 1, 1995 (hereinafter referred to as the "Effective Date").
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## 附 則 平成七年五月八日法律第八七号
suppl-4071-87 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、更生保護事業法の施行の日から施行する。
suppl-4071-87/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Offender Rehabilitation Services Act comes into effect.
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## 附 則 平成七年五月一九日法律第九四号
suppl-4071-94 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4071-94/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成七年七月一日から施行する。
suppl-4071-94/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of July 1, 1995.
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## 附 則 平成八年三月三一日法律第一四号
suppl-4081-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4081-14/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成九年四月一日から施行する。
suppl-4081-14/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1997.
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## 附 則 平成八年五月二九日法律第五三号
suppl-4081-53 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4081-53/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第四十二条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-4081-53/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 42 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 附 則 平成八年六月一四日法律第八二号
suppl-4081-82 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4081-82/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成九年四月一日から施行する。
suppl-4081-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1997.
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### 第百条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4081-82/art-100 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第三十二条第二項に規定する存続組合は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
suppl-4081-82/art-100/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax, the surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table 3, item (i) of that Act.
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## 附 則 平成八年六月一九日法律第八八号
suppl-4081-88 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4081-88/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成九年四月一日から施行する。
suppl-4081-88/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1997.
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## 附 則 平成九年三月二六日法律第五号
suppl-4091-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4091-5/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成九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。
suppl-4091-5/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-4091-5/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第二条中関税法の目次の改正規定、同法第二条第一項、第六条の二第一項第二号及び第八条の改正規定、同法第九条の見出し及び同条第二項の改正規定、同条に二項を加える改正規定、同法第九条の三及び第十条第二項の改正規定、同法第十二条の前に節名を付する改正規定、同条第一項及び第七項の改正規定、同条の次に二条を加える改正規定、同法第十三条第二項第一号の改正規定、同法第十四条第一項及び第二項の改正規定、同条に一項を加える改正規定、同法第十四条の二第二項、第七十二条、第七十三条第一項及び第七十七条第五項の改正規定並びに次条第一項及び附則第六条から第十条までの規定 平成九年十月一日
suppl-4091-5/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 2 amending the table of contents of the Customs Act; the provisions amending Article 2, paragraph (1), Article 6-2, paragraph (1), item (ii), and Article 8 of that Act; the provisions amending the heading of Article 9 and paragraph (2) of that Article of that Act; the provision adding two paragraphs to that Article; the provisions amending Article 9-3 and Article 10, paragraph (2) of that Act; the provision adding a Section title before Article 12 of that Act; the provisions amending paragraphs (1) and (7) of that Article; the provision adding two Articles after that Article; the provision amending Article 13, paragraph (2), item (i) of that Act; the provisions amending Article 14, paragraphs (1) and (2) of that Act; the provision adding one paragraph to that Article; the provisions amending Article 14-2, paragraph (2), Article 72, Article 73, paragraph (1), and Article 77, paragraph (5) of that Act; and the provisions of paragraph (1) of the following Article and of Articles 6 through 10 of the Supplementary Provisions: October 1, 1997.
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## 附 則 平成九年五月九日法律第四五号
suppl-4091-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4091-45/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第一条中職業能力開発促進法（以下「能開法」という。）の目次、第十五条の六第一項、第十六条第一項及び第二項、第十七条、第二十五条、第五節の節名並びに第二十七条の改正規定、能開法第二十七条の次に節名を付する改正規定並びに能開法第二十七条の二第二項、第九十七条の二及び第九十九条の二の改正規定、第二条の規定（雇用促進事業団法第十九条第一項第一号及び第二号の改正規定に限る。）並びに次条から附則第四条まで、附則第六条から第八条まで及び第十条から第十六条までの規定、附則第十七条の規定（雇用保険法（昭和四十九年法律第百十六号）第六十三条第一項第四号中「第十条第二項」を「第十条の二第二項」に改める部分を除く。）並びに附則第十八条から第二十三条までの規定は、平成十一年四月一日から施行する。
suppl-4091-45/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions amending the table of contents, Article 15-6, paragraph (1), Article 16, paragraphs (1) and (2), Article 17, Article 25, the title of Section 5 and Article 27 of the Vocational Abilities Development Promotion Act (hereinafter referred to as the "Vocational Abilities Development Act") in Article 1, the provisions adding a Section title after Article 27 of the Vocational Abilities Development Act, and the provisions amending Article 27-2, paragraph (2), Article 97-2 and Article 99-2 of the Vocational Abilities Development Act, the provisions of Article 2 (limited to the provisions amending Article 19, paragraph (1), items (i) and (ii) of the Employment Promotion Corporation Act), the provisions of the following Article through Article 4 of the Supplementary Provisions, Articles 6 through 8 and Articles 10 through 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (excluding the part replacing "Article 10, paragraph (2)" with "Article 10-2, paragraph (2)" in Article 63, paragraph (1), item (iv) of the Employment Insurance Act (Act No. 116 of 1974)), and the provisions of Articles 18 through 23 of the Supplementary Provisions come into effect on April 1, 1999.
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## 附 則 平成九年五月九日法律第四八号
suppl-4091-48 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4091-48/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年一月一日から施行する。
suppl-4091-48/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on January 1, 1998.
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### 第七十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4091-48/art-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4091-48/art-74/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第七十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4091-48/art-75 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4091-48/art-75/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成九年五月二三日法律第五九号
suppl-4091-59 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4091-59/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4091-59/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1998.
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## 附 則 平成九年六月四日法律第六八号
suppl-4091-68 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4091-68/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4091-68/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1998.
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## 附 則 平成九年六月一三日法律第八三号
suppl-4091-83 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4091-83/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第三十七条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-4091-83/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 37 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 附 則 平成九年六月二〇日法律第九六号
suppl-4091-96 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4091-96/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一月を経過した日から施行する。
suppl-4091-96/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day on which 1 month has elapsed from the date of promulgation.
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### 第十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
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suppl-4091-96/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第三条第一項に規定する真珠養殖調整組合及び真珠養殖調整組合連合会並びに附則第四条第一項に規定する漁業生産調整組合に関しては、この法律の附則の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
suppl-4091-96/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the pearl culture adjustment associations and federations of pearl culture adjustment associations prescribed in Article 3, paragraph (1) of the Supplementary Provisions and the fishery production adjustment associations prescribed in Article 4, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act:
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**一及び二** 略
suppl-4091-96/art-13/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 消費税法
suppl-4091-96/art-13/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Consumption Tax Act.
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## 附 則 平成九年一二月一七日法律第一二四号
suppl-4091-124 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、介護保険法の施行の日から施行する。
suppl-4091-124/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Long-Term Care Insurance Act comes into effect.
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## 附 則 平成九年一二月一九日法律第一三一号
suppl-4091-131 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4091-131/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4091-131/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1998.
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## 附 則 平成一〇年三月三一日法律第二四号
suppl-4101-24 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4101-24/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年四月一日から施行する。
suppl-4101-24/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 1998.
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### 第二十八条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4101-24/art-28 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十二条の規定は、施行日以後に同条第一項に規定する分割があった場合について適用し、施行日前に前条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第十二条第一項に規定する分割があった場合については、なお従前の例による。
suppl-4101-24/art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12 of the Consumption Tax Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a corporate split prescribed in paragraph (1) of that Article takes place on or after the effective date, and the provisions then in force continue to govern where a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place before the effective date.
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**第二項** 事業者の施行日前に開始した課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号又は第四号の規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下この条において同じ。）において行った旧消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等については、なお従前の例による。
suppl-4101-24/art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made by a business operator in a taxable period that began before the effective date (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has filed a written notification under the provisions of paragraph (1), item (iii) or (iv) of that Article, the taxable period prescribed in that paragraph that would apply if that written notification had not been filed); the same applies hereinafter in this Article).
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**第三項** 施行日以後最初に開始する課税期間の直前の課税期間において旧消費税法第十五条第一項の規定の適用を受けている事業者が、施行日から平成十年九月三十日までの間に開始する課税期間において行う同項に規定する棚卸資産又は役務の割賦販売等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「所得税法」とあるのは「法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この項において「平成十年改正法」という。）第二条の規定による改正前の所得税法（次項において「旧所得税法」という。）」と、「法人税法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法（次項において「旧法人税法」という。）」と、「これらの規定の適用を受けるため割賦販売等をしたすべての棚卸資産又は役務」とあるのは「割賦販売等をしたすべての棚卸資産又は役務（平成十年改正法附則第二十七条の規定による改正後の消費税法第十六条第一項に規定する長期割賦販売等に該当するものを除く。以下この項において同じ。）」と、同条第二項中「所得税法」とあるのは「旧所得税法」と、「法人税法」とあるのは「旧法人税法」とする。
suppl-4101-24/art-28/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made, in a taxable period beginning during the period from the effective date to September 30, 1998, by a business operator to which the provisions of that paragraph applied in the taxable period immediately preceding the first taxable period beginning on or after the effective date, the provisions of that Article remain in force. In this case, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter in this paragraph referred to as the "1998 Amending Act") (referred to as the "Former Income Tax Act" in the following paragraph)", the phrase "Corporation Tax Act" with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act (referred to as the "Former Corporation Tax Act" in the following paragraph)", the phrase "all inventory or services for which the instalment sale or similar transaction was made in order to receive the application of these provisions" with "all inventory or services for which the instalment sale or similar transaction was made (excluding those that fall under the long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 27 of the Supplementary Provisions of the 1998 Amending Act; the same applies hereinafter in this paragraph)", and the phrase "Income Tax Act" in paragraph (2) of that Article with "Former Income Tax Act" and the phrase "Corporation Tax Act" with "Former Corporation Tax Act".
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**第四項** 前項の規定の適用がある場合における新消費税法第四十三条の規定の適用については、同条第三項中「第十六条第三項」とあるのは、「第十六条第三項及び法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第二十八条第三項の規定によりなおその効力を有するものとされる同法附則第二十七条の規定による改正前の消費税法第十五条第三項」とする。
suppl-4101-24/art-28/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 43 of the New Consumption Tax Act, the phrase "Article 16, paragraph (3)" in paragraph (3) of that Article is deemed to be replaced with "Article 16, paragraph (3) and Article 15, paragraph (3) of the Consumption Tax Act prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), which is to remain in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of that Act".
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**第五項** 新消費税法第十六条の規定は、施行日以後に開始する課税期間において行われる同条第一項に規定する長期割賦販売等について適用し、施行日前に開始した課税期間において行われた旧消費税法第十六条第一項に規定する資産の延払条件付販売等又は同条第五項に規定する資産の延払条件付譲渡については、なお従前の例による。
suppl-4101-24/art-28/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 16 of the New Consumption Tax Act apply to a long-term installment sale, etc. prescribed in paragraph (1) of that Article that is made in a taxable period beginning on or after the effective date, and the provisions then in force continue to govern a sale on deferred payment terms of assets prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act or a transfer of assets on deferred payment terms prescribed in paragraph (5) of that Article that was made in a taxable period that began before the effective date.
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**第六項** 新消費税法第十七条の規定は、事業者が施行日以後に締結する請負契約に係る同条第一項に規定する長期大規模工事の請負及び同条第二項に規定する工事の請負について適用し、施行日前に締結した請負契約に係る旧消費税法第十七条第一項に規定する長期工事の請負については、なお従前の例による。
suppl-4101-24/art-28/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 17 of the New Consumption Tax Act apply to the undertaking of long-term large-scale construction prescribed in paragraph (1) of that Article and the undertaking of construction work prescribed in paragraph (2) of that Article under a contract for the undertaking of construction work that a business operator concludes on or after the effective date, and the provisions then in force continue to govern the undertaking of long-term construction work prescribed in Article 17, paragraph (1) of the Former Consumption Tax Act under a contract for the undertaking of construction work concluded before the effective date.
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## 附 則 平成一〇年四月二二日法律第四二号
suppl-4101-42 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4101-42/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4101-42/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成一〇年五月二〇日法律第六二号
suppl-4101-62 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4101-62/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4101-62/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一〇年六月一二日法律第一〇一号
suppl-4101-101 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4101-101/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4101-101/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 1999.
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## 附 則 平成一〇年六月一五日法律第一〇七号
suppl-4101-107 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4101-107/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十年十二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。
suppl-4101-107/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定 平成十年七月一日
suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998;
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### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4101-107/art-190 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4101-107/art-190/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一〇年九月二八日法律第一一〇号
suppl-4101-110 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4101-110/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 1999.
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## 附 則 平成一一年三月三一日法律第一〇号
suppl-4111-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-10/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年四月一日から施行する。
suppl-4111-10/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 1999.
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## 附 則 平成一一年三月三一日法律第一九号
suppl-4111-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-19/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年七月一日から施行する。
suppl-4111-19/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on July 1, 1999.
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## 附 則 平成一一年三月三一日法律第二〇号
suppl-4111-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-20/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十二条から第四十九条までの規定は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-4111-20/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 12 through 49 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 附 則 平成一一年四月二三日法律第三五号
suppl-4111-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-35/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第三十四条までの規定は、平成十一年十月一日から施行する。
suppl-4111-35/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 34 of the Supplementary Provisions come into effect on October 1, 1999.
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## 附 則 平成一一年五月二八日法律第五六号
suppl-4111-56 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-56/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年十月一日から施行する。
suppl-4111-56/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 1999.
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## 附 則 平成一一年六月一一日法律第七〇号
suppl-4111-70 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-70/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十一年十月一日から施行する。
suppl-4111-70/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 1999.
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## 附 則 平成一一年六月一一日法律第七三号
suppl-4111-73 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-73/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第十九条まで及び第二十一条から第六十六条までの規定は、平成十一年十月一日から施行する。
suppl-4111-73/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 19 and Articles 21 through 66 of the Supplementary Provisions come into effect on October 1, 1999.
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## 附 則 平成一一年六月一六日法律第七六号
suppl-4111-76 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-76/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4111-76/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一一年七月一六日法律第八七号
suppl-4111-87 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-87/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十二年四月一日から施行する。
suppl-4111-87/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2000.
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### 第二百五十条（検討） — Review
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suppl-4111-87/art-250 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新地方自治法第二条第九項第一号に規定する第一号法定受託事務については、できる限り新たに設けることのないようにするとともに、新地方自治法別表第一に掲げるもの及び新地方自治法に基づく政令に示すものについては、地方分権を推進する観点から検討を加え、適宜、適切な見直しを行うものとする。
suppl-4111-87/art-250/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act, care is to be taken to avoid establishing new ones as far as possible, and those set forth in Appended Table 1 of the new Local Autonomy Act and those indicated in Cabinet Orders based on the new Local Autonomy Act are to be reviewed from the standpoint of promoting decentralization and appropriately revised as needed.
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### 第二百五十一条
suppl-4111-87/art-251 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な措置を講ずるものとする。
suppl-4111-87/art-251/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The government is to consider ways of enhancing and securing local tax revenue sources in accordance with the division of roles between the national government and local governments so that local governments are able to carry out their affairs and business autonomously and independently, while taking into consideration changes in economic conditions and other circumstances, and is to take necessary measures based on the results of that consideration.
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## 附 則 平成一一年七月一六日法律第一〇四号
suppl-4111-104 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-104/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、内閣法の一部を改正する法律（平成十一年法律第八十八号）の施行の日から施行する。
suppl-4111-104/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date on which the Act Partially Amending the Cabinet Act (Act No. 88 of 1999) comes into effect.
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### 第四条（政令への委任） — Delegation to Cabinet Order
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suppl-4111-104/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前二条に定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
suppl-4111-104/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding two Articles, matters necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一一年七月三〇日法律第一一七号
suppl-4111-117 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-117/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4111-117/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一一年一二月二二日法律第一六〇号
suppl-4111-160 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-160/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。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。
suppl-4111-160/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act (excluding Articles 2 and 3) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定 公布の日
suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 995 (limited to the part pertaining to the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Articles 1305 and 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation
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## 附 則 平成一一年一二月二二日法律第二二〇号
suppl-4111-220 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4111-220/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（第一条を除く。）は、平成十三年一月六日から施行する。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。
suppl-4111-220/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act (excluding Article 1) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 略
suppl-4111-220/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第十一条の規定 平成十三年四月一日
suppl-4111-220/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 11: April 1, 2001
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### 第四条（政令への委任） — Delegation to Cabinet Order
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suppl-4111-220/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前二条に定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。
suppl-4111-220/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding two Articles, matters necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一二年三月三一日法律第二〇号
suppl-4121-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-20/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第六号に掲げる規定の施行の日から施行する。
suppl-4121-20/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect.
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## 附 則 平成一二年三月三一日法律第二六号
suppl-4121-26 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-26/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十二年四月一日から施行する。ただし、第二条の規定、第三条中関税法の目次の改正規定、同法第二章第二節中第七条の五を第七条の十七とする改正規定、同法第七条の四の改正規定、同条を同法第七条の十六とする改正規定、同法第七条の三の改正規定、同条を同法第七条の十五とする改正規定、同法第七条の二の改正規定、同条を同法第七条の十四とし、同法第七条の次に十二条を加える改正規定、同法第九条、第九条の二、第十条から第十三条まで、第十四条、第十四条の二、第二十四条、第五十八条の二（見出しを含む。）、第六十二条の十五、第六十七条、第六十八条、第七十二条、第七十三条、第九十七条及び第百五条の改正規定、同法第百十三条の二を同法第百十三条の三とし、同法第百十三条の次に一条を加える改正規定、同法第百十五条及び第百十六条の改正規定、同法第百十七条の改正規定（「第百十三条の二」を「第百十三条の二（特例申告書を提出期限までに提出しない罪）、第百十三条の三」に、「第六号まで（許可」を「第七号まで（許可」に改める部分に限る。）、第四条中関税暫定措置法第十条の三及び第十条の四の改正規定並びに附則第五条及び第七条から第十六条までの規定については、平成十三年三月一日から施行する。
suppl-4121-26/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2000; provided, however, that the provisions of Article 2; in Article 3, the provisions amending the table of contents of the Customs Act, the provisions renumbering Article 7-5 as Article 7-17 in Chapter II, Section 2 of that Act, the provisions amending Article 7-4 of that Act, the provisions renumbering that Article as Article 7-16 of that Act, the provisions amending Article 7-3 of that Act, the provisions renumbering that Article as Article 7-15 of that Act, the provisions amending Article 7-2 of that Act, the provisions renumbering that Article as Article 7-14 of that Act and adding 12 Articles after Article 7 of that Act, the provisions amending Articles 9, 9-2, 10 through 13, 14, 14-2, 24, 58-2 (including its heading), 62-15, 67, 68, 72, 73, 97 and 105 of that Act, the provisions renumbering Article 113-2 of that Act as Article 113-3 of that Act and adding one Article after Article 113 of that Act, the provisions amending Articles 115 and 116 of that Act, and the provisions amending Article 117 of that Act (limited to the part replacing "Article 113-2" with "Article 113-2 (Crime of Failure to File a Special Return by the Deadline for Filing), Article 113-3" and "through item (vi) (permission" with "through item (vii) (permission"); in Article 4, the provisions amending Articles 10-3 and 10-4 of the Act on Temporary Measures Concerning Customs; and the provisions of Article 5 and Articles 7 through 16 of the Supplementary Provisions come into effect on March 1, 2001.
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### 第十六条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4121-26/art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前条の規定による改正後の消費税法第三十条の規定は、同条第一項の事業者が、平成十三年三月一日以後に国内において行う課税仕入れ及び同日以後に保税地域から引き取る課税貨物に係る消費税について適用し、同日前に国内において行った課税仕入れ及び同日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
suppl-4121-26/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30 of the Consumption Tax Act as amended by the provisions of the preceding Article apply to consumption tax on taxable purchases that a business operator referred to in paragraph (1) of that Article makes in Japan on or after March 1, 2001 and on taxable goods that the business operator takes from a bonded area on or after that date, and the provisions then in force continue to govern consumption tax on taxable purchases made in Japan before that date and on taxable goods taken from a bonded area before that date.
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## 附 則 平成一二年四月七日法律第三九号
suppl-4121-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-39/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一月を超えない範囲内において政令で定める日から施行する。ただし、第二条並びに次条並びに附則第四条、第五条、第七条、第九条、第十条、第十二条、第十四条、第十六条、第十七条、第十九条及び第二十一条の規定は、平成十三年一月六日から施行する。
suppl-4121-39/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation; provided, however, that the provisions of Article 2 and the following Article, and of Articles 4, 5, 7, 9, 10, 12, 14, 16, 17, 19, and 21 of the Supplementary Provisions come into effect on January 6, 2001.
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## 附 則 平成一二年四月二六日法律第四九号
suppl-4121-49 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-49/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十三年一月六日から施行する。
suppl-4121-49/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on January 6, 2001.
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## 附 則 平成一二年五月三一日法律第九七号
suppl-4121-97 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-97/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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### 第六十四条（処分等の効力） — Effect of Dispositions
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suppl-4121-97/art-64 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
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### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4121-97/art-65 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-97/art-65/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4121-97/art-67 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一二年六月七日法律第一一一号
suppl-4121-111 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4121-111/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4121-111/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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## 附 則 平成一三年三月三〇日法律第六号
suppl-4131-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4131-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
suppl-4131-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year:
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**一及び二** 略
suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定
suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions.
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### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-6/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-6/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第二十条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4131-6/art-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第十条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十一条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。
suppl-4131-6/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 11 of the Consumption Tax Act as amended by the provisions of Article 10 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
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**第二項** 新消費税法第十二条の規定は、平成十三年四月一日以後に同条第一項に規定する分割等又は同条第五項に規定する吸収分割があった場合について適用し、同日前に第十条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第十二条第一項に規定する分割があった場合については、なお従前の例による。
suppl-4131-6/art-20/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12 of the New Consumption Tax Act apply where a corporate split, etc. prescribed in paragraph (1) of that Article or an absorption-type company split prescribed in paragraph (5) of that Article takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 10 (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place.
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**第三項** 新消費税法第三十七条第一項の規定は、平成十三年四月一日以後に同項に規定する分割等があった場合について適用し、同日前に旧消費税法第三十七条第一項に規定する分割があった場合については、なお従前の例による。
suppl-4131-6/art-20/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply where a corporate split, etc. prescribed in that paragraph takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 37, paragraph (1) of the Former Consumption Tax Act took place.
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**第四項** 新消費税法第四十二条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。
suppl-4131-6/art-20/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 42 of the New Consumption Tax Act apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
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### 第二十三条（政令への委任） — Delegation to Cabinet Order
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suppl-4131-6/art-23 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4131-6/art-23/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月一五日法律第五〇号
suppl-4131-50 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4131-50/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-50/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2002.
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### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-50/art-37 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-50/art-37/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
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### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-50/art-38 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4131-50/art-38/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月二七日法律第七五号
suppl-4131-75 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4131-75/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十四年四月一日（以下「施行日」という。）から施行し、施行日以後に発行される短期社債等について適用する。
suppl-4131-75/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2002 (hereinafter referred to as "the Effective Date"), and applies to short-term corporate bonds, etc. issued on or after the Effective Date.
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### 第七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4131-75/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前にした行為及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-75/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
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### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-75/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-75/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月二九日法律第八八号
suppl-4131-88 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4131-88/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十三年十月一日から施行する。
suppl-4131-88/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 2001.
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## 附 則 平成一三年七月四日法律第一〇一号
suppl-4131-101 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4131-101/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-101/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2002.
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### 第百十一条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4131-101/art-111 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 存続組合は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
suppl-4131-101/art-111/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax, a surviving association is deemed to be a corporation listed in Appended Table 3, item (i) of that Act.
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## 附 則 平成一三年一一月二八日法律第一二九号
suppl-4131-129 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-129/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2002.
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**第二項** この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-129/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of this Act.
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## 附 則 平成一三年一二月一二日法律第一五三号
suppl-4131-153 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4131-153/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4131-153/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第四十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc.
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suppl-4131-153/art-42 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4131-153/art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
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### 第四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-153/art-43 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-153/art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十四条（経過措置の政令への委任） — Delegation of Transitional Measures to Cabinet Order
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suppl-4131-153/art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-153/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一四年六月一二日法律第六五号
suppl-4141-65 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4141-65/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十五年一月六日から施行する。
suppl-4141-65/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on January 6, 2003.
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### 第八十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4141-65/art-84 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-65/art-84/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4141-65/art-85 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-65/art-85/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一四年七月三日法律第七九号
suppl-4141-79 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-79/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十四年八月一日から施行する。
suppl-4141-79/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on August 1, 2002.
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### 第三十三条（消費税法の一部改正等に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment, etc. of the Consumption Tax Act
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suppl-4141-79/art-33 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第八条の規定による改正後の消費税法第四十二条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る消費税について適用し、施行日前に納税義務が成立した中間申告書に係る消費税については、なお従前の例による。
suppl-4141-79/art-33/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 42, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 8 apply to consumption tax relating to an interim return for which the tax liability is established on or after the effective date, and the provisions then in force continue to govern consumption tax relating to an interim return for which the tax liability was established before the effective date.
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**第二項** 附則第四条第四項の規定により同項に規定する経過措置適用子法人又は経過措置期間加入法人の事業年度とみなされる同項に規定する期間については、消費税法第二条第一項第十三号に掲げる事業年度とみなす。
suppl-4141-79/art-33/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The period prescribed in Article 4, paragraph (4) of the Supplementary Provisions that is deemed, pursuant to the provisions of that paragraph, to be a business year of the subsidiary corporation under the transitional measures or the corporation joining during the transitional period prescribed in that paragraph is deemed to be a business year set forth in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act.
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### 第三十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4141-79/art-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4141-79/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
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## 附 則 平成一四年七月二六日法律第九三号
suppl-4141-93 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4141-93/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。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。
suppl-4141-93/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items:
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**一から三まで** 略
suppl-4141-93/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 第一条（第二号に係る部分に限る。）、第六条並びに附則第六条、第七条、第九条（「及び第六条の規定による改正後の石油公団法第十九条第一号に掲げる公団所有資産の処分の業務」に係る部分に限る。）、第十六条（金属鉱業事業団に係る部分に限る。）及び第十八条（石油及びエネルギー需給構造高度化対策特別会計法附則に一項を加える改正規定を除く。）から第二十一条までの規定、附則第二十二条、第二十三条及び第二十五条から第二十七条までの規定（これらの規定中金属鉱業事業団に係る部分に限る。）並びに附則第二十八条及び第三十条（金属鉱業事業団に係る部分に限る。）の規定 公布の日から起算して一年九月を超えない範囲内において政令で定める日
suppl-4141-93/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 1 (limited to the part concerning item (ii)) and Article 6, the provisions of Articles 6 and 7, Article 9 (limited to the part concerning "and the business of disposing of the Corporation's assets set forth in Article 19, item (i) of the Japan National Oil Corporation Act as amended by Article 6"), Article 16 (limited to the part concerning the Metal Mining Agency of Japan), and Article 18 (excluding the provisions adding one paragraph to the Supplementary Provisions of the Act on the Special Account for Measures for Petroleum and for the Advancement of the Energy Supply and Demand Structure) through Article 21 of the Supplementary Provisions, the provisions of Articles 22, 23, and 25 through 27 of the Supplementary Provisions (limited to the parts of those provisions concerning the Metal Mining Agency of Japan), and the provisions of Articles 28 and 30 of the Supplementary Provisions (limited to the parts concerning the Metal Mining Agency of Japan): the date specified by Cabinet Order within a period not exceeding one year and nine months from the date of promulgation.
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## 附 則 平成一四年七月三一日法律第九八号
suppl-4141-98 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-98/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公社法の施行の日から施行する。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。
suppl-4141-98/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Public Corporation Act comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一章第一節（別表第一から別表第四までを含む。）並びに附則第二十八条第二項、第三十三条第二項及び第三項並びに第三十九条の規定 公布の日
suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Chapter I, Section 1 (including Appended Tables 1 through 4), and of Article 28, paragraph (2), Article 33, paragraphs (2) and (3), and Article 39 of the Supplementary Provisions: the date of promulgation;
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**二** 第五十六条中地方税法第七十二条の五第一項第六号の改正規定、第百二十二条中所得税法別表第一第一号の表郵便貯金振興会の項を削る改正規定、第百二十三条中法人税法別表第二第一号の表郵便貯金振興会の項を削る改正規定及び第百三十条中消費税法別表第三第一号の表郵便貯金振興会の項を削る改正規定 この法律の施行の日（以下附則において「施行日」という。）から平成十五年九月三十日までの間において政令で定める日
suppl-4141-98/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 56 amending Article 72-5, paragraph (1), item (vi) of the Local Tax Act, the provisions in Article 122 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table 1 of the Income Tax Act, the provisions in Article 123 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table 2 of the Corporation Tax Act, and the provisions in Article 130 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table 3 of the Consumption Tax Act: the date specified by Cabinet Order within the period from the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in the Supplementary Provisions) to September 30, 2003.
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### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4141-98/art-38 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-98/art-38/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the case where the provisions then in force are to remain applicable pursuant to the provisions of this Act and in the case where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4141-98/art-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4141-98/art-39/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in this Act, transitional measures necessary in connection with the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成一四年七月三一日法律第一〇〇号
suppl-4141-100 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4141-100/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）の施行の日から施行する。
suppl-4141-100/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date on which the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) comes into effect.
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### 第二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4141-100/art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-100/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4141-100/art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-100/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding Article, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一四年一二月一三日法律第一五五号
suppl-4141-155 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4141-155/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、会社更生法（平成十四年法律第百五十四号）の施行の日から施行する。
suppl-4141-155/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Corporate Reorganization Act (Act No. 154 of 2002) comes into effect.
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### 第三条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4141-155/art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-155/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to govern pursuant to the provisions of this Act.
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## 附 則 平成一五年三月三一日法律第八号
suppl-4151-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-8/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十五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。
suppl-4151-8/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から三まで** 略
suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 次に掲げる規定 平成十五年十月一日
suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2003;
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**イからホまで** 略
suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ヘ** 第六条中消費税法第九条の改正規定、同法第五十七条第一項の改正規定及び同法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分、産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分、通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）並びに附則第二十五条及び第三十条の規定
suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 6 amending Article 9 of the Consumption Tax Act, the provisions amending Article 57, paragraph (1) of that Act, and the provisions amending item (i) of Appended Table 3 of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan, the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, the part deleting the row for the Telecommunications Advancement Organization of Japan, and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 25 and 30 of the Supplementary Provisions.
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**五** 次に掲げる規定 平成十六年一月一日
suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2004;
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**イ** 略
suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
machine translation, not official
**ロ** 第六条中消費税法第十九条の改正規定及び附則第二十七条の規定
suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 6 amending Article 19 of the Consumption Tax Act and the provisions of Article 27 of the Supplementary Provisions.
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**六** 略
suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
machine translation, not official
**七** 次に掲げる規定 平成十六年三月一日
suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: March 1, 2004;
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**イからハまで** 略
suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。）
suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 6 amending item (i) of Appended Table 3 of the Consumption Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan).
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**八** 次に掲げる規定 平成十六年四月一日
suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2004;
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**イからハまで** 略
suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法の目次の改正規定、同法第十条及び第十一条の改正規定、同法第十二条の改正規定（「三千万円」を「千万円」に改める部分に限る。）、同法第三十七条第一項の改正規定、同法第四十二条から第四十四条までの改正規定、同法第四十八条の改正規定、同法第五十九条第一号の改正規定、同法第六十条第八項の改正規定、同法第五章中第六十三条の次に一条を加える改正規定、同法第六十五条の改正規定並びに同法別表第三第一号の改正規定（通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分に限る。）並びに附則第二十六条、第二十八条、第二十九条、第三十一条及び第百四十二条（国税通則法第三十八条第三項の改正規定に限る。）の規定
suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 6, the provision amending the table of contents of the Consumption Tax Act, the provisions amending Articles 10 and 11 of that Act, the provision amending Article 12 of that Act (limited to the part replacing "30 million yen" with "10 million yen"), the provision amending Article 37, paragraph (1) of that Act, the provisions amending Articles 42 through 44 of that Act, the provision amending Article 48 of that Act, the provision amending Article 59, item (i) of that Act, the provision amending Article 60, paragraph (8) of that Act, the provision adding one Article after Article 63 in Chapter V of that Act, the provision amending Article 65 of that Act, and the provision amending Appended Table 3, item (i) of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 26, 28, 29, and 31 and Article 142 (limited to the provision amending Article 38, paragraph (3) of the Act on General Rules for National Taxes) of the Supplementary Provisions.
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**九** 次に掲げる規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
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**イからハまで** 略
suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法別表第三第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。）
suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 6 amending Appended Table 3, item (i) of the Consumption Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation).
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### 第二十五条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
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suppl-4151-8/art-25 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下「新消費税法」という。）第九条第一項及び第四項の規定は、平成十六年四月一日（以下附則第三十条までにおいて「適用日」という。）以後に開始する新消費税法第十九条に規定する課税期間（以下この条及び附則第二十八条において「課税期間」という。）について適用し、適用日前に開始した課税期間については、なお従前の例による。
suppl-4151-8/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act") apply to taxable periods prescribed in Article 19 of the New Consumption Tax Act (hereinafter referred to as "taxable periods" in this Article and Article 28 of the Supplementary Provisions) that begin on or after April 1, 2004 (hereinafter referred to as the "application date" through Article 30 of the Supplementary Provisions), and the provisions then in force continue to govern taxable periods that began before the application date.
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**第二項** 適用日以後最初に開始する課税期間の直前の課税期間において第六条の規定による改正前の消費税法（以下「旧消費税法」という。）第九条第一項本文の規定の適用を受けた事業者が、適用日以後に開始する課税期間につき新消費税法第九条第一項に規定する基準期間における課税売上高（以下この項において「基準期間における課税売上高」という。）を計算する場合において、当該基準期間の初日が施行日前であり、かつ、当該基準期間における課税売上高を計算することにつき困難な事情があるときは、同条第二項の規定にかかわらず、平成十五年十月一日から同年十二月三十一日までの期間における課税売上高（当該期間中に国内において行った課税資産の譲渡等の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った新消費税法第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）に四を乗じて計算した金額を基準期間における課税売上高とすることができる。
suppl-4151-8/art-25/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act as it was before amendment by the provisions of Article 6 (hereinafter referred to as the "Former Consumption Tax Act") in the taxable period immediately preceding the first taxable period beginning on or after the application date calculates, for a taxable period beginning on or after the application date, the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act (hereinafter in this paragraph referred to as "taxable sales in the base period"), if the first day of that base period is before the Effective Date and there are circumstances that make it difficult to calculate the taxable sales in that base period, then, notwithstanding paragraph (2) of that Article, the business operator may treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales for the period from October 1, 2003 to December 31, 2003 (meaning the balance obtained by deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the New Consumption Tax Act made during that period from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act)).
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**第三項** 平成十五年十月一日前に提出された旧消費税法第九条第四項の規定による届出書は、新消費税法第九条第四項の規定による届出書とみなして、同条の規定を適用する。
suppl-4151-8/art-25/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The written notification under Article 9, paragraph (4) of the Former Consumption Tax Act that was submitted before October 1, 2003 is deemed to be the written notification under Article 9, paragraph (4) of the New Consumption Tax Act, and the provisions of that Article apply.
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### 第二十六条（相続があった場合の納税義務の免除の特例等の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
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suppl-4151-8/art-26 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第十条から第十二条（同条第三項に規定する特定要件に係る部分を除く。）までの規定は、これらの規定に規定する相続人、合併法人、新設分割子法人、新設分割親法人又は分割承継法人の適用日以後に開始する年又は事業年度においてこれらの規定に規定する相続、合併、分割等又は吸収分割（以下この条において「相続等」という。）があった場合について適用し、適用日前に開始した年又は事業年度において相続等があった場合については、なお従前の例による。
suppl-4151-8/art-26/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 10 through 12 (excluding the part pertaining to the specified requirements prescribed in Article 12, paragraph (3)) of the New Consumption Tax Act apply to cases where inheritance, a merger, a corporate split, etc. or an absorption-type company split prescribed in those provisions (hereinafter in this Article referred to as "inheritance, etc.") occurs in a year or business year that begins on or after the application date of the heir, merging corporation, split-off subsidiary corporation, split-off parent corporation or successor corporation in a company split prescribed in those provisions, and the provisions then in force continue to govern cases where inheritance, etc. occurred in a year or business year that began before the application date.
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### 第二十七条（課税期間に関する経過措置） — Transitional Measures Concerning Taxable Periods
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suppl-4151-8/art-27 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第十九条（第一項第三号の二又は第四号の二の規定による届出書に係る部分に限る。）の規定は、適用日以後に開始する年又は事業年度（同項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間）について適用する。
suppl-4151-8/art-27/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 19 of the New Consumption Tax Act (limited to the part pertaining to the written notification under paragraph (1), item (iii)-2 or (iv)-2) apply to years or business years that begin on or after the application date (for a business operator that has submitted the written notification under item (iii) or (iv) of that paragraph, the periods specified in those provisions).
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**第二項** 平成十六年一月一日前に提出された旧消費税法第十九条第一項第三号又は第四号の規定による届出書は、新消費税法第十九条第一項第三号又は第四号の規定による届出書とみなして、同条の規定を適用する。
suppl-4151-8/art-27/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The written notification under Article 19, paragraph (1), item (iii) or (iv) of the Former Consumption Tax Act that was submitted before January 1, 2004 is deemed to be the written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Consumption Tax Act, and the provisions of that Article apply.
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### 第二十八条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
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suppl-4151-8/art-28 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十七条第一項の規定は、適用日以後に開始する課税期間について適用し、適用日前に開始した課税期間については、なお従前の例による。
suppl-4151-8/art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply to taxable periods that begin on or after the application date, and the provisions then in force continue to govern taxable periods that began before the application date.
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**第二項** 適用日前に提出された旧消費税法第三十七条第一項の規定による届出書は、新消費税法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。
suppl-4151-8/art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The written notification under Article 37, paragraph (1) of the Former Consumption Tax Act that was submitted before the application date is deemed to be the written notification under Article 37, paragraph (1) of the New Consumption Tax Act, and the provisions of that Article apply.
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### 第二十九条（課税資産の譲渡等についての中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets
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suppl-4151-8/art-29 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十二条及び第四十三条の規定は、新消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が適用日以後に開始する場合について適用し、旧消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日前に開始した場合については、なお従前の例による。
suppl-4151-8/art-29/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 42 and 43 of the New Consumption Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the New Consumption Tax Act begins on or after the application date, and the provisions then in force continue to govern where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Former Consumption Tax Act began before the application date.
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### 第三十条（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置） — Transitional Measures Concerning Notification When Exemption from Tax Liability for Small-Scale Business Operators Ceases to Apply, etc.
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suppl-4151-8/art-30 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第五十七条第一項第一号及び第二号の規定は、これらの規定に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。
suppl-4151-8/art-30/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 57, paragraph (1), items (i) and (ii) of the New Consumption Tax Act apply where the taxable period prescribed in those provisions begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date.
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### 第三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4151-8/art-31 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-8/art-31/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before the enforcement of the provisions of Article 6 and to acts committed after the enforcement of the provisions of that Article pertaining to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4151-8/art-136 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4151-8/art-136/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一五年五月一六日法律第四三号
suppl-4151-43 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-43/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十八条から第二十七条まで及び第二十九条から第三十六条までの規定は、平成十六年四月一日から施行する。
suppl-4151-43/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 18 through 27 and Articles 29 through 36 of the Supplementary Provisions come into effect on April 1, 2004.
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## 附 則 平成一五年六月一八日法律第九四号
suppl-4151-94 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-94/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十一条、第十五条から第十八条まで及び第二十一条から第二十三条までの規定は、平成十六年四月一日から施行する。
suppl-4151-94/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 11, Articles 15 through 18, and Articles 21 through 23 of the Supplementary Provisions come into effect on April 1, 2004.
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## 附 則 平成一五年六月一八日法律第九五号
suppl-4151-95 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-95/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第十七条まで、第十九条及び第二十条の規定は、平成十六年四月一日から施行する。
suppl-4151-95/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 17, Article 19, and Article 20 of the Supplementary Provisions come into effect on April 1, 2004.
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## 附 則 平成一五年六月二〇日法律第一〇〇号
suppl-4151-100 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-100/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十六年七月一日から施行する。
suppl-4151-100/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on July 1, 2004.
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## 附 則 平成一五年七月一六日法律第一一七号
suppl-4151-117 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-117/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十六年四月一日から施行する。
suppl-4151-117/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2004.
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### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4151-117/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4151-117/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4151-117/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4151-117/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一五年七月一六日法律第一一九号
suppl-4151-119 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-119/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、地方独立行政法人法（平成十五年法律第百十八号）の施行の日から施行する。
suppl-4151-119/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Local Independent Administrative Agency Act (Act No. 118 of 2003) comes into effect.
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### 第六条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4151-119/art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4151-119/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一五年七月一八日法律第一二四号
suppl-4151-124 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4151-124/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第二十条から第三十四条までの規定は、平成十六年四月一日から施行する。
suppl-4151-124/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 20 through 34 of the Supplementary Provisions come into effect on April 1, 2004.
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## 附 則 平成一六年三月三一日法律第一一号
suppl-4161-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-11/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十六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。
suppl-4161-11/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-4161-11/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第一条中題名の次に目次及び章名を付する改正規定、奄美群島振興開発特別措置法第一条の次に章名を付する改正規定、同法第七条の前に章名を付する改正規定、同法第八条の次に章名及び節名を付する改正規定、同法第九条及び第十条の改正規定、同法第十条の二から第十条の六までを削る改正規定、同法第十一条を改め、同条を同法第二十八条とし、同法第十条の次に三条、三節及び章名を加える改正規定（第二十三条に係る部分を除く。）、同法本則に一章を加える改正規定、同法附則第二項の改正規定並びに同法附則に二項を加える改正規定並びに附則第七条から第十条まで、第十二条から第十八条まで及び第二十三条の規定 平成十六年十月一日
suppl-4161-11/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 1, the provisions adding a table of contents and chapter titles after the title, the provisions adding a chapter title after Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, the provisions adding a chapter title before Article 7 of that Act, the provisions adding a chapter title and section titles after Article 8 of that Act, the provisions amending Articles 9 and 10 of that Act, the provisions deleting Articles 10-2 through 10-6 of that Act, the provisions amending Article 11 of that Act, renumbering it as Article 28 of that Act, and adding three Articles, three sections and a chapter title after Article 10 of that Act (excluding the part pertaining to Article 23), the provisions adding one chapter to the main provisions of that Act, the provisions amending paragraph (2) of the Supplementary Provisions of that Act and the provisions adding two paragraphs to the Supplementary Provisions of that Act; and the provisions of Articles 7 through 10, Articles 12 through 18, and Article 23 of the Supplementary Provisions: October 1, 2004
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## 附 則 平成一六年三月三一日法律第一七号
suppl-4161-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-17/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十六年四月一日から施行する。
suppl-4161-17/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2004.
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## 附 則 平成一六年四月二一日法律第三五号
suppl-4161-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-35/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。
suppl-4161-35/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items:
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**一** 略
suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 前号に掲げる規定以外の規定 独立行政法人中小企業基盤整備機構（以下「機構」という。）の成立の時
suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
provisions other than those set forth in the preceding item: the time of the establishment of the Incorporated Administrative Agency Organization for Small and Medium Enterprises and Regional Innovation (hereinafter referred to as "the Organization").
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## 附 則 平成一六年六月二日法律第七四号
suppl-4161-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-74/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4161-74/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第三章（第一節第一款及び第三款、第三十条、第三十一条、第三十三条、第三十七条から第三十九条まで、第四十八条（準用通則法第三条、第八条第一項、第十一条、第十六条及び第十七条を準用する部分に限る。）並びに第五十一条を除く。）、第四章（第五十四条第四号及び第五十五条を除く。）並びに附則第十一条から第十五条まで、第十七条（法務省設置法（平成十一年法律第九十三号）第四条第三十号の改正規定を除く。）、第十八条及び第十九条の規定 公布の日から起算して二年を超えない範囲内において政令で定める日
suppl-4161-74/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Chapter III (excluding Section 1, Subsections 1 and 3, Articles 30, 31, and 33, Articles 37 through 39, Article 48 (limited to the part applying mutatis mutandis Article 3, Article 8, paragraph (1), Article 11, Article 16, and Article 17 of the Applied General Rules Act), and Article 51), Chapter IV (excluding Article 54, item (iv) and Article 55), and Articles 11 through 15, Article 17 (excluding the provisions amending Article 4, item (xxx) of the Act for Establishment of the Ministry of Justice (Act No. 93 of 1999)), Article 18, and Article 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
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## 附 則 平成一六年六月九日法律第一〇二号
suppl-4161-102 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-102/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十八年三月三十一日までの間において政令で定める日から施行する。
suppl-4161-102/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order on or before March 31, 2006.
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## 附 則 平成一六年六月一一日法律第一〇四号
suppl-4161-104 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-104/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十六年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4161-104/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-4161-104/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第九条、第十六条、第二十条、第二十三条、第二十九条、第三十七条、第四十条及び第四十六条並びに附則第三十九条、第四十条、第五十九条及び第六十七条から第七十二条までの規定 平成十七年十月一日
suppl-4161-104/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 9, 16, 20, 23, 29, 37, 40, and 46, and Articles 39, 40, and 59 and Articles 67 through 72 of the Supplementary Provisions: October 1, 2005.
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### 第七十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4161-104/art-73 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条ただし書に規定する規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-104/art-73/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect.
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### 第七十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4161-104/art-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4161-104/art-74/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年六月一一日法律第一〇五号
suppl-4161-105 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-105/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十八年四月一日から施行する。ただし、第十七条第三項（通則法第十四条の規定を準用する部分に限る。）及び第三十条並びに次条から附則第五条まで、附則第七条及び附則第三十九条の規定は、公布の日から施行する。
suppl-4161-105/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2006; provided, however, that the provisions of Article 17, paragraph (3) (limited to the part applying mutatis mutandis the provisions of Article 14 of the General Rules Act) and Article 30, and the provisions of the following Article through Article 5, Article 7, and Article 39 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第三十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4161-105/art-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から第十三条まで、附則第十五条、附則第十六条及び附則第十九条に定めるもののほか、管理運用法人の設立に伴い必要な経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4161-105/art-39/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Articles 2 through 13, Article 15, Article 16, and Article 19 of the Supplementary Provisions, transitional measures necessary in connection with the establishment of the Management and Investment Corporation and other transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年一二月一日法律第一五〇号
suppl-4161-150 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-150/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-150/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2005.
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### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4161-150/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-150/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 平成一六年一二月三日法律第一五五号
suppl-4161-155 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4161-155/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、附則第十条から第十二条まで、第十四条から第十七条まで、第十八条第一項及び第三項並びに第十九条から第三十二条までの規定は、平成十七年十月一日から施行する。
suppl-4161-155/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 10 through 12, Articles 14 through 17, Article 18, paragraphs (1) and (3), and Articles 19 through 32 of the Supplementary Provisions come into effect on October 1, 2005.
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## 附 則 平成一七年七月六日法律第八二号
suppl-4171-82 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4171-82/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十九年四月一日から施行する。
suppl-4171-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2007.
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## 附 則 平成一七年七月二六日法律第八七号
suppl-4171-87 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、会社法の施行の日から施行する。
suppl-4171-87/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Companies Act comes into effect.
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## 附 則 平成一七年一〇月二一日法律第一〇二号
suppl-4171-102 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4171-102/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。
suppl-4171-102/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.
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### 第百十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4171-102/art-117 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九条第二項の規定によりなおその効力を有するものとされる旧公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-102/art-117/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern.
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## 附 則 平成一七年一一月七日法律第一二三号
suppl-4171-123 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4171-123/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十八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。
suppl-4171-123/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 附則第二十四条、第四十四条、第百一条、第百三条、第百十六条から第百十八条まで及び第百二十二条の規定 公布の日
suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 24, Article 44, Article 101, Article 103, Articles 116 through 118, and Article 122 of the Supplementary Provisions: the date of promulgation;
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**二** 第五条第一項（居宅介護、行動援護、児童デイサービス、短期入所及び共同生活援助に係る部分を除く。）、第三項、第五項、第六項、第九項から第十五項まで、第十七項及び第十九項から第二十二項まで、第二章第一節（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第二十八条第一項（第二号、第四号、第五号及び第八号から第十号までに係る部分に限る。）及び第二項（第一号から第三号までに係る部分に限る。）、第三十二条、第三十四条、第三十五条、第三十六条第四項（第三十七条第二項において準用する場合を含む。）、第三十八条から第四十条まで、第四十一条（指定障害者支援施設及び指定相談支援事業者の指定に係る部分に限る。）、第四十二条（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第四十四条、第四十五条、第四十六条第一項（指定相談支援事業者に係る部分に限る。）及び第二項、第四十七条、第四十八条第三項及び第四項、第四十九条第二項及び第三項並びに同条第四項から第七項まで（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第五十条第三項及び第四項、第五十一条（指定障害者支援施設及び指定相談支援事業者に係る部分に限る。）、第七十条から第七十二条まで、第七十三条、第七十四条第二項及び第七十五条（療養介護医療及び基準該当療養介護医療に係る部分に限る。）、第二章第四節、第三章、第四章（障害福祉サービス事業に係る部分を除く。）、第五章、第九十二条第一号（サービス利用計画作成費、特定障害者特別給付費及び特例特定障害者特別給付費の支給に係る部分に限る。）、第二号（療養介護医療費及び基準該当療養介護医療費の支給に係る部分に限る。）、第三号及び第四号、第九十三条第二号、第九十四条第一項第二号（第九十二条第三号に係る部分に限る。）及び第二項、第九十五条第一項第二号（第九十二条第二号に係る部分を除く。）及び第二項第二号、第九十六条、第百十条（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第百十一条及び第百十二条（第四十八条第一項の規定を同条第三項及び第四項において準用する場合に係る部分に限る。）並びに第百十四条並びに第百十五条第一項及び第二項（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）並びに附則第十八条から第二十三条まで、第二十六条、第三十条から第三十三条まで、第三十五条、第三十九条から第四十三条まで、第四十六条、第四十八条から第五十条まで、第五十二条、第五十六条から第六十条まで、第六十二条、第六十五条、第六十八条から第七十条まで、第七十二条から第七十七条まで、第七十九条、第八十一条、第八十三条、第八十五条から第九十条まで、第九十二条、第九十三条、第九十五条、第九十六条、第九十八条から第百条まで、第百五条、第百八条、第百十条、第百十二条、第百十三条及び第百十五条の規定 平成十八年十月一日
suppl-4171-123/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5, paragraph (1) (excluding the parts concerning home care, behavioral support, children's day services, short-term admission, and group-home assistance), paragraphs (3), (5), (6), (9) through (15), (17), and (19) through (22) of that Article, Chapter 2, Section 1 (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), Article 28, paragraph (1) (limited to the parts concerning items (ii), (iv), (v), and (viii) through (x)) and paragraph (2) (limited to the parts concerning items (i) through (iii)), Article 32, Article 34, Article 35, Article 36, paragraph (4) (including as applied mutatis mutandis pursuant to Article 37, paragraph (2)), Articles 38 through 40, Article 41 (limited to the parts concerning the designation of designated support facilities for persons with disabilities and designated consultation support providers), Article 42 (limited to the parts concerning establishers of designated support facilities for persons with disabilities, etc. and designated consultation support providers), Article 44, Article 45, Article 46, paragraph (1) (limited to the parts concerning designated consultation support providers) and paragraph (2), Article 47, Article 48, paragraphs (3) and (4), Article 49, paragraphs (2) and (3) and paragraphs (4) through (7) of that Article (limited to the parts concerning establishers of designated support facilities for persons with disabilities, etc. and designated consultation support providers), Article 50, paragraphs (3) and (4), Article 51 (limited to the parts concerning designated support facilities for persons with disabilities and designated consultation support providers), Articles 70 through 72, Article 73, Article 74, paragraph (2), and Article 75 (limited to the parts concerning recuperative care medical services and standard-compliant recuperative care medical services), Chapter 2, Section 4, Chapter 3, Chapter 4 (excluding the parts concerning disability welfare service businesses), Chapter 5, Article 92, item (i) (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, and exceptional special benefits for specified persons with disabilities), item (ii) (limited to the parts concerning the payment of recuperative care medical service costs and standard-compliant recuperative care medical service costs), items (iii) and (iv), Article 93, item (ii), Article 94, paragraph (1), item (ii) (limited to the parts concerning Article 92, item (iii)) and paragraph (2), Article 95, paragraph (1), item (ii) (excluding the parts concerning Article 92, item (ii)) and paragraph (2), item (ii), Article 96, Article 110 (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), Article 111 and Article 112 (limited to the parts concerning cases in which the provisions of Article 48, paragraph (1) are applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article), Article 114, and Article 115, paragraphs (1) and (2) (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), and the provisions of Articles 18 through 23, Article 26, Articles 30 through 33, Article 35, Articles 39 through 43, Article 46, Articles 48 through 50, Article 52, Articles 56 through 60, Article 62, Article 65, Articles 68 through 70, Articles 72 through 77, Article 79, Article 81, Article 83, Articles 85 through 90, Article 92, Article 93, Article 95, Article 96, Articles 98 through 100, Article 105, Article 108, Article 110, Article 112, Article 113, and Article 115 of the Supplementary Provisions: October 1, 2006.
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**三** 附則第六十三条、第六十六条、第九十七条及び第百十一条の規定 平成二十四年四月一日
suppl-4171-123/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 63, Article 66, Article 97, and Article 111 of the Supplementary Provisions: April 1, 2012.
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### 第百二十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4171-123/art-121 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-123/art-121/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4171-123/art-122 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4171-123/art-122/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年三月三一日法律第一〇号
suppl-4181-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4181-10/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十八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。
suppl-4181-10/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から三まで** 略
suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 次に掲げる規定 平成十八年十月一日
suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2006;
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**イからニまで** 略
suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第六条中消費税法第十六条第二項の改正規定
suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 6 amending Article 16, paragraph (2) of the Consumption Tax Act.
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### 第六十二条（分割等があった場合の納税義務の免除の特例の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Corporate Splits, etc.
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suppl-4181-10/art-62 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（次条において「新消費税法」という。）第十二条第三項及び第四項の規定は、これらの規定に規定する基準期間の末日が施行日以後に到来する場合について適用し、施行日前に当該基準期間の末日が到来した場合については、なお従前の例による。
suppl-4181-10/art-62/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12, paragraphs (3) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following Article) apply where the last day of the base period prescribed in those provisions falls on or after the Effective Date, and the provisions then in force continue to govern where the last day of that base period fell before the Effective Date.
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### 第六十三条（災害等があった場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の経過措置） — Transitional Measures Concerning Special Provisions on Notification of the Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators in the Event of Disasters, etc.
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suppl-4181-10/art-63 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十七条の二の規定は、同条第一項又は第六項に規定する災害その他やむを得ない理由のやんだ日が施行日以後に到来する場合における当該災害その他やむを得ない理由の生じた日の属する同条第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間から適用する。
suppl-4181-10/art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37-2 of the New Consumption Tax Act apply, in the case where the day on which a disaster or other unavoidable reason prescribed in paragraph (1) or (6) of that Article ended falls on or after the Effective Date, starting from the elected disaster-affected taxable period prescribed in paragraph (1) of that Article or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article that includes the day on which that disaster or other unavoidable reason occurred.
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### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4181-10/art-211 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-10/art-211/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4181-10/art-212 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-212/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年六月二一日法律第八〇号
suppl-4181-80 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4181-80/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十九年四月一日から施行する。
suppl-4181-80/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2007.
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## 附 則 平成一八年六月二一日法律第八三号
suppl-4181-83 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4181-83/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4181-83/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively:
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**一** 第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定 公布の日
suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation;
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**二及び三** 略
suppl-4181-83/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 第三条、第七条、第十三条、第十六条、第十九条及び第二十四条並びに附則第二条第二項、第三十七条から第三十九条まで、第四十一条、第四十二条、第四十四条、第五十七条、第六十六条、第七十五条、第七十六条、第七十八条、第七十九条、第八十一条、第八十四条、第八十五条、第八十七条、第八十九条、第九十三条から第九十五条まで、第九十七条から第百条まで、第百三条、第百九条、第百十四条、第百十七条、第百二十条、第百二十三条、第百二十六条、第百二十八条及び第百三十条の規定 平成二十年四月一日
suppl-4181-83/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 3, 7, 13, 16, 19 and 24, and Article 2, paragraph (2), Articles 37 through 39, Articles 41, 42, 44, 57, 66, 75, 76, 78, 79, 81, 84, 85, 87 and 89, Articles 93 through 95, Articles 97 through 100, and Articles 103, 109, 114, 117, 120, 123, 126, 128 and 130 of the Supplementary Provisions: April 1, 2008;
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**五** 第四条、第八条及び第二十五条並びに附則第十六条、第十七条、第十八条第一項及び第二項、第十九条から第三十一条まで、第八十条、第八十二条、第八十八条、第九十二条、第百一条、第百四条、第百七条、第百八条、第百十五条、第百十六条、第百十八条、第百二十一条並びに第百二十九条の規定 平成二十年十月一日
suppl-4181-83/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 4, 8 and 25, and Articles 16 and 17, Article 18, paragraphs (1) and (2), Articles 19 through 31, and Articles 80, 82, 88, 92, 101, 104, 107, 108, 115, 116, 118, 121 and 129 of the Supplementary Provisions: October 1, 2008.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4181-83/art-131 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下同じ。）の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為並びにこの法律の施行後前条第一項の規定によりなおその効力を有するものとされる同項に規定する法律の規定の失効前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-83/art-131/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, each of those provisions; the same applies hereinafter) comes into effect, to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, and to acts committed after this Act comes into effect but before the provisions of the Acts prescribed in paragraph (1) of the preceding Article, which are to remain in force pursuant to the provisions of that paragraph, cease to be effective, the provisions then in force continue to govern.
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### 第百三十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc.
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suppl-4181-83/art-132 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4181-83/art-132/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
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**第二項** この法律の施行前に改正前のそれぞれの法律の規定により届出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく命令に別段の定めがあるものを除き、これを、改正後のそれぞれの法律中の相当の規定により手続がされていないものとみなして、改正後のそれぞれの法律の規定を適用する。
suppl-4181-83/art-132/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to matters for which a notification or other procedure must be carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, the provisions of each Act as amended apply by deeming the procedure not to have been carried out pursuant to the equivalent provisions of each Act as amended, unless otherwise provided for in this Act or orders based on it.
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### 第百三十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4181-83/art-133 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第三条から前条までに規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4181-83/art-133/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一八年一二月二二日法律第一一八号
suppl-4181-118 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4181-118/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4181-118/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4191-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十九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。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から五まで** 略
suppl-4191-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**六** 次に掲げる規定 平成二十年四月一日
suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2008
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**イ及びロ** 略
suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第六条中消費税法第十六条の改正規定
suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 6 amending Article 16 of the Consumption Tax Act.
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**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
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**イからホまで** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ヘ** 第六条中消費税法第九条第四項の改正規定、同法第十四条及び第十五条の改正規定、同法附則第十九条の次に一条を加える改正規定、同法別表第一第三号の改正規定並びに同法別表第三第一号の表の改正規定（国民年金基金及び国民年金基金連合会の項を次のように改める部分に限る。）並びに附則第五十二条の規定及び附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律附則第百四条の改正規定
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 6 amending Article 9, paragraph (4) of the Consumption Tax Act, the provisions amending Articles 14 and 15 of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act, the provision amending Appended Table 1, item (iii) of that Act, and the provision amending the table in Appended Table 3, item (i) of that Act (limited to the part revising the row for the National Pension Fund and the National Pension Fund Association as follows), and the provisions of Article 52 of the Supplementary Provisions, and the provision in Article 154 of the Supplementary Provisions amending Article 104 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc. and Other Acts to Rationalize Settlement of Transactions in Shares, etc.
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**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
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**イからハまで** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法別表第一第二号の改正規定及び同法別表第三第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分及び農業共済組合及び農業共済組合連合会の項の前に次のように加える部分に限る。）
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 6 amending Appended Table 1, item (ii) of the Consumption Tax Act and the provision amending the table in Appended Table 3, item (i) of that Act (limited to the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows, and the part adding the following before the row for agricultural mutual relief associations and federations of agricultural mutual relief associations).
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**九** 次に掲げる規定 貸金業の規制等に関する法律等の一部を改正する法律（平成十八年法律第百十五号）の施行の日
suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006) comes into effect
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**イ及びロ** 略
suppl-4191-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第六条中消費税法別表第三第一号の表の改正規定（沖縄振興開発金融公庫の項の次に次のように加える部分に限る。）
suppl-4191-6/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 6 amending the table in Appended Table 3, item (i) of the Consumption Tax Act (limited to the part adding the following after the row for the Okinawa Development Finance Corporation).
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### 第五十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4191-6/art-52 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定（附則第一条第七号ヘに掲げる改正規定に限る。）による改正後の消費税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
suppl-4191-6/art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the Consumption Tax Act as amended by the provisions of Article 6 (limited to the amending provisions listed in Article 1, item (vii), (f) of the Supplementary Provisions) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
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### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4191-6/art-157 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-6/art-157/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4191-6/art-158 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年三月三一日法律第二〇号
suppl-4191-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-20/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成十九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。
suppl-4191-20/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-4191-20/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 第三条の規定並びに第四条中関税暫定措置法第八条の四第一項の改正規定（「同法第六十二条」を「同法第六十一条の四」に改める部分を除く。）及び同法第八条の六第四項の改正規定（「（郵便物を受け取つた旨の通知）の規定による通知」を「（郵便物の輸出入の簡易手続）の規定による提示」に改める部分に限る。）並びに次条、附則第六条中日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第九条の改正規定、附則第八条の規定、附則第十条の規定及び附則第十二条の規定 公布の日から起算して二年を超えない範囲内において政令で定める日
suppl-4191-20/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 3, the provisions in Article 4 amending Article 8-4, paragraph (1) of the Act on Temporary Customs Measures (excluding the part replacing "Article 62 of that Act" with "Article 61-4 of that Act") and the provisions amending Article 8-6, paragraph (4) of that Act (limited to the part replacing "(Notification of Receipt of Mail Items), notification under the provisions of" with "(Simplified Procedures for Export and Import of Mail Items), presentation under the provisions of"), the provisions of the following Article, the provision in Article 6 of the Supplementary Provisions amending Article 9 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan", the provisions of Article 8 of the Supplementary Provisions, the provisions of Article 10 of the Supplementary Provisions, and the provisions of Article 12 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
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## 附 則 平成一九年四月二三日法律第三〇号
suppl-4191-30 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-30/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4191-30/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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### 第百四十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4191-30/art-141 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下この項において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-30/art-141/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to an act committed before the enforcement of this Act (with respect to the provisions listed in the items of Article 1 of the Supplementary Provisions, the respective provisions concerned; the same applies hereinafter in this paragraph), and to an act committed after the enforcement of this Act in the case where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十三条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4191-30/art-143 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4191-30/art-143/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年五月二五日法律第五八号
suppl-4191-58 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-58/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十年十月一日から施行する。
suppl-4191-58/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 2008.
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### 第八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-58/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-58/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第九条（政令への委任） — Delegation to Cabinet Order
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suppl-4191-58/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-58/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第十条（調整規定） — Adjustment Provisions
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suppl-4191-58/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律及び株式会社商工組合中央金庫法（平成十九年法律第七十四号）、株式会社日本政策投資銀行法（平成十九年法律第八十五号）又は地方公営企業等金融機構法（平成十九年法律第六十四号）に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、株式会社商工組合中央金庫法、株式会社日本政策投資銀行法又は地方公営企業等金融機構法によってまず改正され、次いでこの法律によって改正されるものとする。
suppl-4191-58/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If this Act and the Shoko Chukin Bank Limited Act (Act No. 74 of 2007), the Act on Development Bank of Japan Inc. (Act No. 85 of 2007), or the Act on the Finance Organization for Local Public Enterprises (Act No. 64 of 2007) contain provisions amending the same provisions of a law, and those amending provisions come into effect on the same day, those provisions of the law are to be amended first by the Shoko Chukin Bank Limited Act, the Act on Development Bank of Japan Inc., or the Act on the Finance Organization for Local Public Enterprises, and then by this Act.
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## 附 則 平成一九年五月三〇日法律第六四号
suppl-4191-64 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4191-64/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、第四十六条及び第四十七条並びに附則第六条、第七条第四項、第五項及び第七項、同条第八項（同条第七項に関する部分に限る。）、第八条、第九条第六項、第七項、第十一項及び第十二項、第十一条、第十三条第五項、第十六条、第二十六条から第二十九条まで、第三十一条から第三十四条まで、第三十六条から第四十一条まで並びに第四十七条の規定は、平成二十年十月一日から施行する。
suppl-4191-64/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 46 and 47, and of Article 6, Article 7, paragraphs (4), (5), and (7), paragraph (8) of that Article (limited to the part concerning paragraph (7) of that Article), Article 8, Article 9, paragraphs (6), (7), (11), and (12), Article 11, Article 13, paragraph (5), Article 16, Articles 26 through 29, Articles 31 through 34, Articles 36 through 41, and Article 47 of the Supplementary Provisions come into effect on October 1, 2008.
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## 附 則 平成一九年六月一三日法律第八二号
suppl-4191-82 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-82/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4191-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第二条並びに附則第七条、第八条、第十六条、第二十一条から第二十四条まで、第二十九条、第三十一条、第三十三条、第三十五条及び第三十七条の規定 平成二十年一月三十一日までの間において政令で定める日
suppl-4191-82/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 2 and of Articles 7, 8, and 16, Articles 21 through 24, and Articles 29, 31, 33, 35, and 37 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before January 31, 2008;
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**二** 第四条並びに附則第十四条、第十五条、第十七条、第二十五条から第二十八条まで、第三十条、第三十二条、第三十四条、第三十六条及び第三十八条の規定 平成二十年四月三十日までの間において政令で定める日
suppl-4191-82/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 4 and of Articles 14, 15, and 17, Articles 25 through 28, and Articles 30, 32, 34, 36, and 38 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before April 30, 2008.
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## 附 則 平成一九年六月一三日法律第八五号
suppl-4191-85 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-85/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4191-85/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4191-85/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 附則第二十六条から第六十条まで及び第六十二条から第六十五条までの規定 平成二十年十月一日
suppl-4191-85/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 26 through 60 and Articles 62 through 65 of the Supplementary Provisions: October 1, 2008.
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## 附 則 平成一九年六月二七日法律第九六号
suppl-4191-96 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-96/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4191-96/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一九年六月二七日法律第一〇〇号
suppl-4191-100 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-100/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-4191-100/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
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### 第三十四条（国立国会図書館法等の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the National Diet Library Act and Other Acts
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suppl-4191-100/art-34 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第三十一条及び附則第三十二条の規定による改正前の次に掲げる法律の規定は、旧法適用期間中は、なおその効力を有する。
suppl-4191-100/art-34/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the following Acts, as they stood prior to amendment by the provisions of Article 31 and Article 32 of the Supplementary Provisions, remain in force during the period of application of the former Act:
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**一から五まで** 略
suppl-4191-100/art-34/par-1/item-1-to-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**六** 消費税法別表第三第一号の表総合研究開発機構の項
suppl-4191-100/art-34/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the row for the National Institute for Research Advancement in the table in Appended Table 3, item (i) of the Consumption Tax Act.
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## 附 則 平成二〇年三月三一日法律第九号
suppl-4201-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4201-9/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十年四月一日から施行する。ただし、次条の規定は、所得税法等の一部を改正する法律（平成二十年法律第二十三号）の公布の日から施行する。
suppl-4201-9/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2008; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008).
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## 附 則 平成二〇年四月三〇日法律第二三号
suppl-4201-23 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4201-23/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十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。
suppl-4201-23/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一及び二** 略
suppl-4201-23/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 平成二十一年一月一日
suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2009
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**イ** 略
suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第六条中消費税法第十七条第二項ただし書の改正規定（「第六十六条第二項第一号」を「第六十六条第二項ただし書」に改め、「若しくは同項第二号に規定する事由が生じた日の属する年」を削る部分に限る。）
suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 6, the provisions amending the proviso to Article 17, paragraph (2) of the Consumption Tax Act (limited to the part replacing "Article 66, paragraph (2), item (i)" with "the proviso to Article 66, paragraph (2)" and deleting "or the year that includes the day on which the cause prescribed in item (ii) of that paragraph arises").
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**三の二及び四** 略
suppl-4201-23/art-1/par-1/item-3-2-to-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
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**イからホまで** 略
suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ヘ** 第六条中消費税法別表第三の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表日本土地家屋調査士会連合会の項の次に次のように加える部分を除く。）及び附則第二十八条第二項の規定
suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 6, the provisions amending Appended Table 3 of the Consumption Tax Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Appended Table (limited to the part pertaining to the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that table), and the provisions of Article 28, paragraph (2) of the Supplementary Provisions.
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**六** 次に掲げる規定 日本年金機構法（平成十九年法律第百九号）の施行の日
suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect
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**イからハまで** 略
suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法別表第三第一号の表の改正規定（日本土地家屋調査士会連合会の項の次に次のように加える部分に限る。）
suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 6, the provisions amending the table in Appended Table 3, item (i) of the Consumption Tax Act (limited to the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations).
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### 第二十八条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
caption: machine translation, not official
suppl-4201-23/art-28 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十七条第二項の規定は、事業者が施行日以後に開始する課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下この項において同じ。）において着手する新消費税法第十七条第二項に規定する工事（経過措置工事（附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事をいう。以下この項において同じ。）を除く。）について適用し、事業者が施行日前に開始した課税期間において着手した第六条の規定による改正前の消費税法第十七条第二項に規定する工事（経過措置工事を含む。）については、なお従前の例による。
suppl-4201-23/art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 17, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to in this Article as the "New Consumption Tax Act") apply to construction work prescribed in Article 17, paragraph (2) of the New Consumption Tax Act (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and that prescribed in Article 19, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph)) that a business operator commences in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has submitted a written notification under paragraph (1), items (iii) through (iv)-2 of that Article, the taxable period prescribed in that paragraph on the assumption that no such written notification has been submitted); the same applies hereinafter in this paragraph) beginning on or after the Effective Date, and the provisions then in force continue to govern construction work (including construction work under the transitional measures) prescribed in Article 17, paragraph (2) of the Consumption Tax Act prior to amendment by the provisions of Article 6 that a business operator commenced in a taxable period that began before the Effective Date.
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**第二項** 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この項において「整備法」という。）第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの及び整備法第二十五条第二項に規定する特例無限責任中間法人は新消費税法別表第三第一号の表に掲げる一般社団法人に、整備法第四十二条第二項に規定する特例民法法人は新消費税法別表第三第一号の表に掲げる一般社団法人又は一般財団法人に、それぞれ該当するものとする。
suppl-4201-23/art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this paragraph as the "Arrangement Act") to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies, and a special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, are to fall under a general incorporated association listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act is to fall under a general incorporated association or general incorporated foundation listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, respectively.
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### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4201-23/art-119 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-23/art-119/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
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suppl-4201-23/art-119-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4201-23/art-120 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-120/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二一年三月三一日法律第九号
suppl-4211-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4211-9/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十一年四月一日から施行する。
suppl-4211-9/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2009.
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## 附 則 平成二一年三月三一日法律第一〇号
suppl-4211-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4211-10/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十一年四月一日から施行する。ただし、第五条並びに附則第五条第三項から第六項まで及び第七条から第十五条までの規定は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4211-10/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2009; provided, however, that the provisions of Article 5, and of Article 5, paragraphs (3) through (6) and Articles 7 through 15 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二一年七月一〇日法律第七四号
suppl-4211-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4211-74/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4211-74/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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## 附 則 平成二二年三月三一日法律第六号
suppl-4221-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4221-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十二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。
suppl-4221-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 次に掲げる規定 平成二十二年六月一日
suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: June 1, 2010
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**イからニまで** 略
suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第五条中消費税法の目次の改正規定、同法第六十二条第一項の改正規定、同法第六十四条の改正規定、同法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十七条から第六十九条までを削る改正規定、同法第七十条第一項の改正規定及び同条を同法第六十七条とする改正規定
suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending the table of contents of the Consumption Tax Act in Article 5, the provisions amending Article 62, paragraph (1) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 66 of that Act, the provisions deleting Articles 67 through 69 of that Act, the provisions amending Article 70, paragraph (1) of that Act, and the provisions making that Article Article 67 of that Act
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**二** 略
suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 平成二十二年十月一日
suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2010
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**イからニまで** 略
suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第五条中消費税法第三十九条第一項の改正規定及び同法第四十五条第四項の改正規定
suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending Article 39, paragraph (1) of the Consumption Tax Act in Article 5 and the provisions amending Article 45, paragraph (4) of that Act
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### 第三十五条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4221-6/art-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定による改正後の消費税法（次項において「新消費税法」という。）第九条第七項の規定は、施行日以後に消費税法第九条第四項の規定による届出書を提出する事業者の施行日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この項において同じ。）について適用し、施行日前に当該届出書を提出した事業者の施行日前に開始した課税期間及び施行日以後に開始する課税期間については、なお従前の例による。
suppl-4221-6/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 9, paragraph (7) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to the taxable periods (meaning the taxable periods prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) beginning on or after the Effective Date of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, and the provisions then in force continue to govern the taxable periods that began before the Effective Date and the taxable periods beginning on or after the Effective Date of a business operator that submitted that written notification before the Effective Date.
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**第二項** 新消費税法第十二条の二第二項の規定は、施行日以後に設立された同条第一項に規定する新設法人で、同条第二項に規定する場合に該当することとなるものについて適用する。
suppl-4221-6/art-35/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-2, paragraph (2) of the New Consumption Tax Act apply to a newly established corporation prescribed in paragraph (1) of that Article that was established on or after the Effective Date and comes to fall under the case prescribed in paragraph (2) of that Article.
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### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4221-6/art-146 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4221-6/art-146/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4221-6/art-147 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4221-6/art-147/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二二年一二月一〇日法律第七一号
suppl-4221-71 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4221-71/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十四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。
suppl-4221-71/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一及び二** 略
suppl-4221-71/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 第二条の規定（障害者自立支援法目次の改正規定、同法第一条の改正規定、同法第二条第一項第一号の改正規定、同法第三条の改正規定、同法第四条第一項の改正規定、同法第二章第二節第三款中第三十一条の次に一条を加える改正規定、同法第四十二条第一項の改正規定、同法第七十七条第一項第一号の改正規定並びに同法第七十七条第三項及び第七十八条第二項の改正規定を除く。）、第四条の規定（児童福祉法第二十四条の十一第一項の改正規定を除く。）及び第六条の規定並びに附則第四条から第十条まで、第十九条から第二十一条まで、第三十五条（第一号に係る部分に限る。）、第四十条、第四十二条、第四十三条、第四十六条、第四十八条、第五十条、第五十三条、第五十七条、第六十条、第六十二条、第六十四条、第六十七条、第七十条及び第七十三条の規定 平成二十四年四月一日までの間において政令で定める日
suppl-4221-71/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 2 (excluding the provisions amending the table of contents of the Services and Supports for Persons with Disabilities Act, the provisions amending Article 1 of that Act, the provisions amending Article 2, paragraph (1), item (i) of that Act, the provisions amending Article 3 of that Act, the provisions amending Article 4, paragraph (1) of that Act, the provisions adding one Article after Article 31 in Chapter II, Section 2, Subsection 3 of that Act, the provisions amending Article 42, paragraph (1) of that Act, the provisions amending Article 77, paragraph (1), item (i) of that Act, and the provisions amending Article 77, paragraph (3) and Article 78, paragraph (2) of that Act), Article 4 (excluding the provisions amending Article 24-11, paragraph (1) of the Child Welfare Act) and Article 6, and the provisions of Articles 4 through 10, Articles 19 through 21, Article 35 (limited to the part concerning item (i)), Article 40, Article 42, Article 43, Article 46, Article 48, Article 50, Article 53, Article 57, Article 60, Article 62, Article 64, Article 67, Article 70 and Article 73 of the Supplementary Provisions: the date specified by Cabinet Order on or before April 1, 2012
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## 附 則 平成二三年三月三一日法律第一二号
suppl-4231-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-12/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十三年四月一日から施行する。ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。
suppl-4231-12/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2011; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011).
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## 附 則 平成二三年五月二日法律第三九号
suppl-4231-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-39/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。ただし、第五条第一項及び第四十七条並びに附則第二十二条から第五十一条までの規定は、平成二十四年四月一日から施行する。
suppl-4231-39/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 5, paragraph (1) and Article 47, and of Articles 22 through 51 of the Supplementary Provisions, come into effect on April 1, 2012.
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### 第五十条（株式会社日本政策金融公庫法等の改正に伴う経過措置） — Transitional Measures upon the Amendment of the Japan Finance Corporation Act and Other Acts
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suppl-4231-39/art-50 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項**
suppl-4231-39/art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第二項** 前項に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4231-39/art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding paragraph, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order.
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### 第五十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4231-39/art-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第一条ただし書に規定する規定の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-39/art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions come into effect.
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## 附 則 平成二三年五月二日法律第四〇号
suppl-4231-40 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-40/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4231-40/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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### 第十三条（調整規定） — Adjustment Provisions
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suppl-4231-40/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行の日が地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（平成二十三年法律第三十七号）の施行の日前である場合には、前条のうち、障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律附則第一条第三号の改正規定中「第七十三条」とあるのは「第七十四条」と、同法附則に三条を加える改正規定中「第七十三条」とあるのは「第七十四条」と、「第七十四条」とあるのは「第七十五条」と、「第七十五条」とあるのは「第七十六条」とする。
suppl-4231-40/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If the date on which this Act comes into effect is before the date on which the Act on the Arrangement of Relevant Acts to Promote Reform for Enhancing the Autonomy and Independence of Local Communities (Act No. 37 of 2011) comes into effect, in the preceding Article, the phrase "Article 73" in the provisions amending Article 1, item (iii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts to Support the Community Life of Persons with Disabilities, etc. Until Health and Welfare Measures for Persons with Disabilities Are Reviewed Based on Deliberations at the Headquarters for the Promotion of Reform of the System for Persons with Disabilities, etc. is deemed to be replaced with "Article 74", and, in the provisions adding three Articles to the Supplementary Provisions of that Act, the phrase "Article 73" is deemed to be replaced with "Article 74", the phrase "Article 74" with "Article 75", and the phrase "Article 75" with "Article 76".
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## 附 則 平成二三年五月二七日法律第五六号
suppl-4231-56 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-56/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十三年六月一日から施行する。
suppl-4231-56/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on June 1, 2011.
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### 第四十八条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4231-56/art-48 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 存続共済会は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
suppl-4231-56/art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The surviving mutual aid association is deemed to be a corporation listed in Appended Table 3, item (i) of that Act for the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax.
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## 附 則 平成二三年六月二二日法律第七二号
suppl-4231-72 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-72/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十四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。
suppl-4231-72/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第二条（老人福祉法目次の改正規定、同法第四章の二を削る改正規定、同法第四章の三を第四章の二とする改正規定及び同法第四十条第一号の改正規定（「第二十八条の十二第一項若しくは」を削る部分に限る。）に限る。）、第四条、第六条及び第七条の規定並びに附則第九条、第十一条、第十五条、第二十二条、第四十一条、第四十七条（東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）附則第一条ただし書の改正規定及び同条各号を削る改正規定並びに同法附則第十四条の改正規定に限る。）及び第五十条から第五十二条までの規定 公布の日
suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 2 (limited to the provisions amending the table of contents of the Act on Social Welfare for the Elderly, deleting Chapter IV-2 of that Act, renumbering Chapter IV-3 of that Act as Chapter IV-2, and amending Article 40, item (i) of that Act (limited to the part deleting "Article 28-12, paragraph (1) or")), Articles 4, 6, and 7, and the provisions of Articles 9, 11, 15, 22, 41, 47 (limited to the provisions amending the proviso to Article 1 of the Supplementary Provisions of the Act on Special Financial Support and Subsidies to Deal with the Great East Japan Earthquake (Act No. 40 of 2011), deleting the items of that Article, and amending Article 14 of the Supplementary Provisions of that Act), and 50 through 52 of the Supplementary Provisions: the date of promulgation.
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### 第二条（検討） — Review
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suppl-4231-72/art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 政府は、この法律の施行後五年を目途として、この法律の規定による改正後の規定の施行の状況について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
suppl-4231-72/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
When approximately five years have passed after this Act comes into effect, the government is to review the status of enforcement of the provisions as amended by the provisions of this Act and, if it finds it necessary, is to take the required measures based on the results.
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### 第五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-72/art-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-72/art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect.
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### 第五十二条（政令への委任） — Delegation to Cabinet Order
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suppl-4231-72/art-52 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4231-72/art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二三年六月三〇日法律第八二号
suppl-4231-82 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-82/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4231-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the day on which two months have elapsed from the date of promulgation;
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**イからニまで** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第六条中消費税法第六十四条の改正規定、同法第六十五条第三号の改正規定及び同法第六十七条第二項の改正規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending Article 64 of the Consumption Tax Act in Article 6, the provisions amending Article 65, item (iii) of that Act, and the provisions amending Article 67, paragraph (2) of that Act
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**二** 略
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2012
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**イからハまで** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法第九条の改正規定、同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第十二条の改正規定、同法第十二条の二第一項及び第二項の改正規定、同法第十五条の改正規定、同法第五十四条（見出しを含む。）の改正規定、同法第五十五条（見出しを含む。）の改正規定、同法第五十六条の改正規定並びに同法第五十七条第一項第一号の改正規定並びに附則第二十二条（第三項を除く。）の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending Article 9 of the Consumption Tax Act in Article 6, the provisions adding one Article after that Article, the provisions amending Article 10 of that Act, the provisions amending Article 11 of that Act, the provisions amending Article 12 of that Act, the provisions amending Article 12-2, paragraphs (1) and (2) of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 54 (including its heading) of that Act, the provisions amending Article 55 (including its heading) of that Act, the provisions amending Article 56 of that Act, and the provisions amending Article 57, paragraph (1), item (i) of that Act, and the provisions of Article 22 of the Supplementary Provisions (excluding paragraph (3))
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**四** 第六条中消費税法第三十条の改正規定及び附則第二十二条第三項の規定 平成二十四年四月一日
suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending Article 30 of the Consumption Tax Act in Article 6 and the provisions of Article 22, paragraph (3) of the Supplementary Provisions: April 1, 2012
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### 第二十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4231-82/art-22 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第九条の二の規定は、平成二十五年一月一日以後に開始する同条第一項に規定する個人事業者のその年又は法人のその事業年度について適用し、同日前に開始した同項に規定する個人事業者のその年又は法人のその事業年度については、なお従前の例による。
suppl-4231-82/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 9-2 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this Article) apply to the year of an individual business operator prescribed in paragraph (1) of that Article, or the business year of a corporation, beginning on or after January 1, 2013, and the provisions then in force continue to govern the year of an individual business operator prescribed in that paragraph, or the business year of a corporation, that began before that day.
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**第二項** 平成二十四年一月一日から同年三月三十一日までの間における新消費税法第十五条第七項の規定の適用については、同項中「）、第十一条第四項」とあるのは「）及び第十一条第四項」と、「及び第三十条第二項に規定する課税期間における課税売上高について」とあるのは「について」と、「、第十一条第四項又は第三十条第六項」とあるのは「又は第十一条第四項」とする。
suppl-4231-82/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of the provisions of Article 15, paragraph (7) of the New Consumption Tax Act during the period from January 1, 2012 to March 31, 2012, in that paragraph, the phrase "), the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)" is deemed to be replaced with ") and the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)", the phrase ", and the taxable sales in the taxable period prescribed in Article 30, paragraph (2)" is deemed to be deleted, and the phrase ", Article 11, paragraph (4) or Article 30, paragraph (6)" is deemed to be replaced with " or Article 11, paragraph (4)".
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**第三項** 新消費税法第三十条の規定は、平成二十四年四月一日以後に開始する課税期間（消費税法第十九条に規定する課税期間をいう。以下この項において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。
suppl-4231-82/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30 of the New Consumption Tax Act apply to taxable periods (meaning the taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this paragraph) beginning on or after April 1, 2012, and the provisions then in force continue to govern the taxable periods that began before that day.
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**第四項** 新消費税法第五十四条及び第五十五条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
suppl-4231-82/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 54 and 55 of the New Consumption Tax Act apply to interest on refunds in connection with refunds under those provisions for which a decision to pay or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refunds that corresponds to a period before that day.
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**第五項** 平成二十三年十二月三十一日以前に支払決定又は充当をした第六条の規定による改正前の消費税法第五十四条又は第五十五条の規定による還付金に係る還付加算金については、なお従前の例による。
suppl-4231-82/art-22/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern interest on refunds in connection with refunds under the provisions of Article 54 or 55 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 for which a decision to pay or appropriation was made on or before December 31, 2011.
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### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-82/art-92 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-82/art-92/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-82/art-93 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-82/art-93/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年八月一〇日法律第九四号
suppl-4231-94 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-94/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4231-94/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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## 附 則 平成二三年一二月二日法律第一一四号
suppl-4231-114 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4231-114/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4231-114/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から四まで** 略
suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 次に掲げる規定 平成二十五年一月一日
suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2013;
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**イからニまで** 略
suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第六条中消費税法の目次の改正規定、同法第六十二条の改正規定、同法第六十三条を削り、同法第六十三条の二を同法第六十三条とする改正規定並びに同法第六十五条第四号及び第五号を削る改正規定並びに附則第三十二条第二項の規定
suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending the table of contents of the Consumption Tax Act in Article 6, the provisions amending Article 62 of that Act, the provisions deleting Article 63 of that Act and making Article 63-2 of that Act Article 63 of that Act, and the provisions deleting Article 65, items (iv) and (v) of that Act, and the provisions of Article 32, paragraph (2) of the Supplementary Provisions
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### 第三十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4231-114/art-32 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下この項において「新消費税法」という。）第五十六条の規定は、施行日以後に消費税法第四十五条第一項の規定による申告書の提出期限が到来する消費税についての新消費税法第五十六条に規定する更正の請求について適用し、施行日前に消費税法第四十五条第一項の規定による申告書の提出期限（同法第四十六条第一項の規定による申告書にあっては、当該申告書に係る同法第十九条に規定する課税期間の末日の翌日から二月を経過する日）が到来した消費税についての第六条の規定による改正前の消費税法（次項及び附則第三十九条において「旧消費税法」という。）第五十六条に規定する更正の請求については、なお従前の例による。
suppl-4231-114/art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 56 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this paragraph) apply to a request for reassessment prescribed in Article 56 of the New Consumption Tax Act concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 56 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 (referred to as the "Former Consumption Tax Act" in the following paragraph and Article 39 of the Supplementary Provisions) concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act (or, for a return under Article 46, paragraph (1) of that Act, the day on which two months have elapsed from the day following the last day of the taxable period prescribed in Article 19 of that Act relating to that return) arrived before the Effective Date.
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**第二項** 平成二十四年十二月三十一日以前に旧消費税法第六十二条第一項第一号に掲げる者又は同条第三項に規定する課税貨物を保税地域から引き取る者に対して行った同条第一項（同条第二項において準用する場合を含む。以下この項において同じ。）又は第三項の規定による質問又は検査（同日後引き続き行われる調査（同日以前にこれらの者に対して当該調査に係る同条第一項又は第三項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを含む。）及び同条第一項第二号に掲げる者又は同条第三項に規定する金銭の支払若しくは資産の譲渡等をする義務があると認められる者若しくは金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者に対して同日以前に行った同条第一項又は第三項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-32/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to questioning or inspections conducted on or before December 31, 2012 on a person listed in Article 62, paragraph (1), item (i) of the Former Consumption Tax Act or a person who takes taxable goods prescribed in paragraph (3) of that Article out of a bonded area, under the provisions of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) or paragraph (3) of that Article (including those relating to an investigation that continues to be conducted after that date (limited to one for which questioning or inspection under paragraph (1) or (3) of that Article relating to that investigation had been conducted on those persons on or before that date; hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and to questioning or inspections conducted on or before that date on a person listed in paragraph (1), item (ii) of that Article or a person prescribed in paragraph (3) of that Article who is found to have an obligation to pay money or make a transfer, etc. of assets, or to have a right to receive payment of money or a transfer, etc. of assets, under the provisions of paragraph (1) or (3) of that Article (including those relating to the investigation covered by the transitional measures), the provisions then in force continue to govern.
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### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-114/art-104 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-114/art-104/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
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suppl-4231-114/art-104-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
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### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-114/art-105 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-105/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
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suppl-4231-114/art-106 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
suppl-4231-114/art-106/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
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## 附 則 平成二四年五月八日法律第三〇号
suppl-4241-30 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4241-30/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一条の規定（郵政民営化法目次中「／第六章 郵便事業株式会社／ 第一節 設立等（第七十条―第七十二条）／ 第二節 設立に関する郵便事業株式会社法等の特例（第七十三条・第七十四条）／ 第三節 移行期間中の業務に関する特例等（第七十五条―第七十八条）／第七章 郵便局株式会社／」を「／第六章 削除／第七章 日本郵便株式会社／」に改める改正規定、同法第十九条第一項第一号及び第二号、第二十六条、第六十一条第一号並びに第六章の改正規定、同法中「第七章 郵便局株式会社」を「第七章 日本郵便株式会社」に改める改正規定、同法第七十九条第三項第二号及び第八十三条第一項の改正規定、同法第九十条から第九十三条までの改正規定、同法第百五条第一項、同項第二号及び第百十条第一項第二号ホの改正規定、同法第百十条の次に一条を加える改正規定、同法第百三十五条第一項、同項第二号及び第百三十八条第二項第四号の改正規定、同法第百三十八条の次に一条を加える改正規定、同法第十一章に一節を加える改正規定（第百七十六条の五に係る部分に限る。）、同法第百八十条第一項第一号及び第二号並びに第百九十六条の改正規定（第十二号を削る部分を除く。）並びに同法附則第二条第二号の改正規定を除く。）、第二条のうち日本郵政株式会社法附則第二条及び第三条の改正規定、第五条（第二号に係る部分に限る。）の規定、次条の規定、附則第四条、第六条、第十条、第十四条及び第十八条の規定、附則第三十八条の規定（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）附則第二条第一項、第四十九条、第五十五条及び第七十九条第二項の改正規定、附則第九十条の前の見出しを削り、同条に見出しを付する改正規定並びに附則第九十一条及び第九十五条の改正規定を除く。）、附則第四十条から第四十四条までの規定、附則第四十五条中総務省設置法（平成十一年法律第九十一号）第三条及び第四条第七十九号の改正規定並びに附則第四十六条及び第四十七条の規定は、公布の日から施行する。
suppl-4241-30/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 1 (excluding the provisions amending the table of contents of the Postal Service Privatization Act by replacing "/Chapter VI Japan Post Service Co., Ltd./ Section 1 Establishment, etc. (Articles 70 to 72)/ Section 2 Special Provisions of the Act on Japan Post Service Co., Ltd., etc. Concerning Establishment (Articles 73 and 74)/ Section 3 Special Provisions, etc. Concerning Business during the Transition Period (Articles 75 to 78)/Chapter VII Japan Post Network Co., Ltd./" with "/Chapter VI Deleted/Chapter VII Japan Post Co., Ltd./", the provisions amending Article 19, paragraph (1), items (i) and (ii), Article 26, Article 61, item (i), and Chapter VI of that Act, the provisions replacing "Chapter VII Japan Post Network Co., Ltd." with "Chapter VII Japan Post Co., Ltd." in that Act, the provisions amending Article 79, paragraph (3), item (ii) and Article 83, paragraph (1) of that Act, the provisions amending Articles 90 through 93 of that Act, the provisions amending Article 105, paragraph (1) and item (ii) of that paragraph, and Article 110, paragraph (1), item (ii), (e) of that Act, the provisions adding one Article after Article 110 of that Act, the provisions amending Article 135, paragraph (1) and item (ii) of that paragraph, and Article 138, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 138 of that Act, the provisions adding one Section to Chapter XI of that Act (limited to the part pertaining to Article 176-5), the provisions amending Article 180, paragraph (1), items (i) and (ii) and Article 196 of that Act (excluding the part deleting item (xii)), and the provisions amending Article 2, item (ii) of the Supplementary Provisions of that Act), the provisions of Article 2 amending Articles 2 and 3 of the Supplementary Provisions of the Act on Japan Post Holdings Co., Ltd., the provisions of Article 5 (limited to the part pertaining to item (ii)), the provisions of the following Article, the provisions of Articles 4, 6, 10, 14, and 18 of the Supplementary Provisions, the provisions of Article 38 of the Supplementary Provisions (excluding the provisions amending Article 2, paragraph (1), Article 49, Article 55, and Article 79, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005), the provisions deleting the heading preceding Article 90 of those Supplementary Provisions and attaching a heading to that Article, and the provisions amending Articles 91 and 95 of those Supplementary Provisions), the provisions of Articles 40 through 44 of the Supplementary Provisions, the provisions of Article 45 of the Supplementary Provisions amending Article 3 and Article 4, item (lxxix) of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999), and the provisions of Articles 46 and 47 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4241-30/art-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条ただし書に規定する規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-30/art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4241-30/art-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4241-30/art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二四年六月二七日法律第五一号
suppl-4241-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4241-51/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十五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。
suppl-4241-51/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 略
suppl-4241-51/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第二条、第四条、第六条及び第八条並びに附則第五条から第八条まで、第十二条から第十六条まで及び第十八条から第二十六条までの規定 平成二十六年四月一日
suppl-4241-51/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 2, 4, 6 and 8, and Articles 5 through 8, Articles 12 through 16 and Articles 18 through 26 of the Supplementary Provisions: April 1, 2014.
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## 附 則 平成二四年八月二二日法律第六八号
suppl-4241-68 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4241-68/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十六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。
suppl-4241-68/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一条及び第七条の規定並びに附則第十八条、第二十条及び第二十一条の規定 公布の日
suppl-4241-68/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 1 and 7, and the provisions of Articles 18, 20 and 21 of the Supplementary Provisions: the date of promulgation
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**二** 第三条の規定及び附則第十五条から第十六条の三までの規定 令和元年十月一日
suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 3 and the provisions of Articles 15 through 16-3 of the Supplementary Provisions: October 1, 2019
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### 第二条（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4241-68/art-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、第二条の規定による改正後の消費税法（以下附則第十四条までにおいて「新消費税法」という。）の規定は、この法律の施行の日（以下附則第十六条の二までにおいて「施行日」という。）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。以下附則第十六条の二までにおいて同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第十五条において同じ。）及び施行日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第十六条までにおいて同じ。）並びに施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下附則第十六条までにおいて同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下附則第十六条までにおいて同じ。）に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
suppl-4241-68/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 15 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" up to and including Article 16-2 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) made by a business operator in Japan on or after the Effective Date, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, taxable purchases made by a business operator in Japan before the Effective Date, and taxable goods taken out of a bonded area before the Effective Date.
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### 第三条（小規模事業者に係る納税義務の免除等に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability, etc. for Small-Scale Business Operators
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suppl-4241-68/art-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下附則第十六条の二までにおいて同じ。）につき、同項第十四号に規定する基準期間若しくは同法第九条の二第四項に規定する特定期間又は同法第十九条に規定する課税期間中に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る消費税法第九条第一項、第十一条第四項若しくは第十二条第三項に規定する基準期間における課税売上高、同法第九条の二第一項に規定する特定期間における課税売上高又は同法第三十条第二項に規定する課税期間における課税売上高の計算については、なお従前の例による。
suppl-4241-68/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
If, with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) made by a business operator in Japan before the Effective Date, the business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act during the base period prescribed in item (xiv) of that paragraph or the specified period prescribed in Article 9-2, paragraph (4) of that Act, or the taxable period prescribed in Article 19 of that Act, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1), Article 11, paragraph (4) or Article 12, paragraph (3) of the Consumption Tax Act, the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, or the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of that Act, relating to that refund, etc. of consideration for sales.
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### 第四条（特定新規設立法人の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
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suppl-4241-68/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第十二条の三の規定は、施行日以後に設立される同条第一項に規定する新規設立法人で、同項に規定する特定新規設立法人に該当することとなるものについて適用する。
suppl-4241-68/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-3 of the New Consumption Tax Act apply to a newly founded corporation prescribed in paragraph (1) of that Article that is established on or after the Effective Date and comes to fall under a specified newly founded corporation prescribed in that paragraph.
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### 第五条（旅客運賃等の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
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suppl-4241-68/art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、旅客運賃、映画又は演劇を催す場所への入場料金その他の不特定かつ多数の者に対する課税資産の譲渡等に係る対価で政令で定めるものを施行日前に領収している場合において、当該対価の領収に係る課税資産の譲渡等を施行日以後に行うときは、当該課税資産の譲渡等に係る消費税については、第二条の規定による改正前の消費税法（以下附則第十四条までにおいて「旧消費税法」という。）第二十九条に規定する税率による。
suppl-4241-68/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator has received before the Effective Date consideration specified by Cabinet Order for a taxable transfer, etc. of assets to an unspecified and large number of persons, such as passenger fares and admission fees to places where movies or plays are shown, if the business operator makes the taxable transfer, etc. of assets for which that consideration was received on or after the Effective Date, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) applies to the consumption tax on that taxable transfer, etc. of assets.
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**第二項** 事業者が継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号に規定する電気通信役務をいう。）で施行日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で施行日から平成二十六年四月三十日までの間に料金の支払を受ける権利が確定するもの（施行日以後初めて料金の支払を受ける権利が確定する日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあっては、当該確定したもののうち、政令で定める部分）の当該確定した料金（特定継続供給等に係る課税資産の譲渡等にあっては、当該確定した料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on a taxable transfer, etc. of assets relating to the fee so determined (for a taxable transfer, etc. of assets by specified continuous supply, limited to the part of the fee so determined that corresponds to the part specified by Cabinet Order) for the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract promising to supply or provide them continuously and that it has been supplying or providing continuously since before the Effective Date, or for any other taxable transfer, etc. of assets specified by Cabinet Order, for which the right to receive payment of the fee is determined during the period from the Effective Date to April 30, 2014 (for a taxable transfer, etc. of assets for which the day on which the right to receive payment of the fee is first determined on or after the Effective Date is after April 30, 2014 (hereinafter in this paragraph referred to as a "taxable transfer, etc. of assets by specified continuous supply"), the part of what has been so determined that is specified by Cabinet Order).
machine translation, not official
**第三項** 事業者が、平成八年十月一日から平成二十五年十月一日（以下この項から第五項まで及び附則第七条第一項において「指定日」という。）の前日までの間に締結した工事（製造を含む。）の請負に係る契約（これに類する政令で定める契約を含む。）に基づき、施行日以後に当該契約に係る課税資産の譲渡等を行う場合には、当該課税資産の譲渡等（指定日以後に当該契約に係る対価の額が増額された場合には、当該増額される前の対価の額に相当する部分に限る。）に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator makes, on or after the Effective Date, a taxable transfer, etc. of assets under a contract for the undertaking of construction work (including manufacturing) concluded during the period from October 1, 1996 until the day before October 1, 2013 (that October 1, 2013 is hereinafter referred to as the "designated day" in this paragraph through paragraph (5) and in Article 7, paragraph (1) of the Supplementary Provisions) (including a contract specified by Cabinet Order as similar thereto), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the designated day, limited to the part equivalent to the amount of consideration before the increase).
machine translation, not official
**第四項** 事業者が、平成八年十月一日から指定日の前日までの間に締結した資産の貸付けに係る契約に基づき、施行日前から施行日以後引き続き当該契約に係る資産の貸付けを行っている場合において、当該契約の内容が、第一号及び第二号又は第一号及び第三号に掲げる要件に該当するときは、施行日以後に行う当該資産の貸付けに係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後に当該資産の貸付けの対価の額の変更が行われた場合には、当該変更後における当該資産の貸付けについては、この限りでない。
suppl-4241-68/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator, under a contract relating to the lending of assets concluded during the period from October 1, 1996 until the day before the designated day, has been engaged in the lending of assets under that contract continuously from before the Effective Date through on or after the Effective Date, if the terms of that contract satisfy the requirements set forth in items (i) and (ii), or items (i) and (iii), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that lending of assets made on or after the Effective Date; provided, however, that this does not apply to that lending of assets after the change if the amount of consideration for that lending of assets is changed on or after the designated day.
machine translation, not official
**一** 当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
suppl-4241-68/art-5/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the period of the lending of assets under that contract and the amount of consideration during that period are specified.
machine translation, not official
**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-4241-68/art-5/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
machine translation, not official
**三** 契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
suppl-4241-68/art-5/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
there is no provision allowing either or both of the parties to give notice of termination at any time during the contract period, and the terms of the contract concerning consideration otherwise satisfy the requirements specified by Cabinet Order.
machine translation, not official
**第五項** 事業者が、平成八年十月一日から指定日の前日までの間に締結した役務の提供に係る契約で当該契約の性質上当該役務の提供の時期をあらかじめ定めることができないものであって、当該役務の提供に先立って対価の全部又は一部が分割して支払われる契約として政令で定めるものに基づき、施行日以後に当該契約に係る役務の提供を行う場合において、当該契約の内容が次に掲げる要件に該当するときは、当該役務の提供に係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後において当該役務の提供の対価の額の変更が行われた場合は、この限りでない。
suppl-4241-68/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator provides services on or after the Effective Date under a contract relating to the provision of services concluded during the period from October 1, 1996 until the day before the designated day, being a contract that by its nature does not allow the time of provision of the services to be determined in advance and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of that contract satisfy the following requirements, the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that provision of services; provided, however, that this does not apply if the amount of consideration for that provision of services is changed on or after the designated day.
machine translation, not official
**一** 当該契約に係る役務の提供の対価の額が定められていること。
suppl-4241-68/art-5/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the amount of consideration for the provision of services under that contract is specified.
machine translation, not official
**二** 事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
suppl-4241-68/art-5/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
machine translation, not official
**第六項** 第一項から第三項まで、第四項本文又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新消費税法第三十八条第一項及び第三十九条第一項の規定の適用については、新消費税法第三十八条第一項中「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新消費税法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。
suppl-4241-68/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph apply, in Article 38, paragraph (1) of the New Consumption Tax Act, the phrase "8/100" is deemed to be replaced with "5/100" and the phrase "6.3/108" with "4/105", and in Article 39, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" is deemed to be replaced with "4/105".
machine translation, not official
**第七項** 事業者が、第一項から第三項まで、第四項本文又は第五項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用については、これらの規定中「百八分の六・三」とあるのは、「百五分の四」とする。
suppl-4241-68/art-5/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator takes a transfer of, or borrows, assets relating to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) apply, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".
machine translation, not official
**第八項** 事業者が、第三項又は第四項本文の規定の適用を受けた課税資産の譲渡等を行った場合には、その相手方に対し当該課税資産の譲渡等がこれらの規定の適用を受けたものであることについて書面により通知するものとする。
suppl-4241-68/art-5/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has made a taxable transfer, etc. of assets to which the provisions of paragraph (3) or the main clause of paragraph (4) apply, it is to notify the counterparty in writing that the taxable transfer, etc. of assets was subject to those provisions.
machine translation, not official
### 第六条（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
caption: machine translation, not official
suppl-4241-68/art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に行った消費税法第十六条第一項に規定する長期割賦販売等につき同項の規定の適用を受けた場合において、当該長期割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has had the provisions of Article 16, paragraph (1) of the Consumption Tax Act applied to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, and some of the installments for that long-term installment sale, etc. fall due on or after the Effective Date, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to those installments is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
machine translation, not official
**第二項** 前条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4241-68/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
machine translation, not official
### 第七条（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Construction Work
caption: machine translation, not official
suppl-4241-68/art-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、指定日から施行日の前日までの間に締結した消費税法第十七条第一項に規定する長期大規模工事（以下この項において「長期大規模工事」という。）又は同条第二項に規定する工事（以下この項において「工事」という。）の請負に係る契約に基づき、施行日以後に当該契約に係る目的物の引渡しを行う場合において、当該長期大規模工事又は工事に係る対価の額につき、施行日の属する年又は事業年度以前の年又は事業年度においてこれらの規定の適用を受けるときは、当該長期大規模工事又は工事の目的物のうち当該長期大規模工事又は工事の着手の日から施行日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, pursuant to a contract to undertake long-term large-scale construction prescribed in Article 17, paragraph (1) of the Consumption Tax Act (referred to as "long-term large-scale construction" in this paragraph) or construction work prescribed in paragraph (2) of that Article (referred to as "construction work" in this paragraph), concluded by a business operator during the period from the designated day to the day preceding the Effective Date, the subject matter of the contract is delivered on or after the Effective Date, and the provisions of those paragraphs apply to the amount of consideration for that long-term large-scale construction or construction work in the year or business year that includes the Effective Date or an earlier year or business year, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part of the subject matter of that long-term large-scale construction or construction work that corresponds to the period from the day of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
machine translation, not official
**第二項** 附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4241-68/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第三項** 附則第五条第七項の規定は、事業者が、第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合（当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分に限る。）について準用する。
suppl-4241-68/art-7/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator receives delivery, from a business operator to which the provisions of paragraph (1) have applied, of the subject matter to which the provisions of that paragraph have applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph have applied).
machine translation, not official
**第四項** 事業者が、第一項の規定の適用を受けた目的物の引渡しを行った場合には、その相手方に対し当該目的物の引渡しが同項の規定の適用を受けたものである旨及び同項の規定の適用を受けた部分に係る対価の額を書面により通知するものとする。
suppl-4241-68/art-7/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has delivered subject matter to which the provisions of paragraph (1) have applied, it is to notify its counterparty in writing that the delivery of that subject matter was one to which the provisions of that paragraph have applied, and of the amount of consideration for the portion to which the provisions of that paragraph have applied.
machine translation, not official
### 第八条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
caption: machine translation, not official
suppl-4241-68/art-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第十八条第一項の個人事業者が、施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
machine translation, not official
**第二項** 附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4241-68/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第三項** 消費税法第十八条第一項の個人事業者が、施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4241-68/art-8/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 of the New Consumption Tax Act relating to those taxable purchases.
machine translation, not official
### 第九条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
caption: machine translation, not official
suppl-4241-68/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日前に国内において行った課税仕入れにつき、施行日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4241-68/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
machine translation, not official
### 第十条（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.
caption: machine translation, not official
suppl-4241-68/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十六条第一項の事業者が、施行日前に国内において譲り受けた課税仕入れに係る棚卸資産又は施行日前に保税地域から引き取った課税貨物で棚卸資産に該当するものを施行日以後有している場合には、当該課税仕入れに係る棚卸資産又は当該課税貨物で棚卸資産に該当するものに係る同項の規定による消費税額の調整については、なお従前の例による。
suppl-4241-68/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to that inventory relating to taxable purchases or those taxable goods that fall under inventory.
machine translation, not official
**第二項** 前項の規定は、消費税法第三十六条第三項の個人事業者又は法人が、同項の被相続人又は被合併法人若しくは分割法人の事業を承継した場合について準用する。この場合において、前項中「第三十六条第一項の事業者」とあるのは「第三十六条第三項の個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人若しくは分割法人が国内」と、「保税地域」とあるのは「同項の被相続人又は被合併法人若しくは分割法人が保税地域」と読み替えるものとする。
suppl-4241-68/art-10/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph".
machine translation, not official
**第三項** 第一項の規定は、消費税法第三十六条第五項の事業者が、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こととなった場合について準用する。
suppl-4241-68/art-10/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act.
machine translation, not official
### 第十一条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
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suppl-4241-68/art-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十八条第一項に規定する事業者が、施行日前に国内において行った課税資産の譲渡等につき、施行日以後に同項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
suppl-4241-68/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act makes, on or after the Effective Date, a refund, etc. of consideration for sales prescribed in that paragraph with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under that Article relating to that refund, etc. of consideration for sales.
machine translation, not official
### 第十二条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
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suppl-4241-68/art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十九条第一項に規定する事業者が、施行日前に国内において行った課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、施行日以後に当該課税資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。
suppl-4241-68/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to accounts receivable or other claims relating to taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible.
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### 第十三条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
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suppl-4241-68/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十二条第八項の規定は、同項に規定する六月中間申告対象期間に係る課税期間（消費税法第十九条に規定する課税期間をいう。次項及び附則第十六条第一項において同じ。）が施行日以後に開始するものについて適用する。
suppl-4241-68/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 42, paragraph (8) of the New Consumption Tax Act apply to a taxable period relating to a six-month interim filing period prescribed in that paragraph (meaning a taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies in the following paragraph and Article 16, paragraph (1) of the Supplementary Provisions) that begins on or after the Effective Date.
machine translation, not official
**第二項** 施行日以後に終了する課税期間（みなし課税期間（消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間をいう。附則第十六条第一項において同じ。）にあっては、その末日が施行日以後である当該みなし課税期間。以下この項において同じ。）において附則第二条から前条まで及び次条の規定により旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る消費税法第四十二条第一項、第四項又は第六項の規定による申告書で同法第四十三条第一項各号に掲げる事項を記載したもの及び同法第四十五条第一項の規定による申告書については、同法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、同法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
suppl-4241-68/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to a return under Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that states the matters listed in the items of Article 43, paragraph (1) of that Act, and a return under Article 45, paragraph (1) of that Act, for a taxable period ending on or after the Effective Date (for a deemed taxable period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the Consumption Tax Act that is deemed to be one taxable period under that paragraph; the same applies in Article 16, paragraph (1) of the Supplementary Provisions), that deemed taxable period whose last day falls on or after the Effective Date; the same applies hereinafter in this paragraph) in which taxable transfers, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Article 2 through the preceding Article and the following Article of the Supplementary Provisions are made, the phrase "total of the amounts constituting the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Consumption Tax Act is deemed to be replaced with "amounts constituting the tax base and their total, classified by differing tax rates", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act is deemed to be replaced with "tax base amount classified by differing tax rates".
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### 第十四条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-4241-68/art-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が施行日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
suppl-4241-68/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
machine translation, not official
**第二項** 附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4241-68/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
machine translation, not official
**第三項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
suppl-4241-68/art-14/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act relating to those taxable purchases.
machine translation, not official
**第四項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が施行日前に行った課税資産の譲渡等及び課税仕入れに関する経過措置については、前三項の規定に準じて、政令で定める。
suppl-4241-68/art-14/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are prescribed by Cabinet Order in accordance with the provisions of the preceding three paragraphs.
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### 第十五条（第三条の規定による消費税法の一部改正に伴う経過措置の原則） — Basic Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3
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suppl-4241-68/art-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の消費税法（次条及び附則第十六条の三において「元年新消費税法」という。）の規定は、附則第一条第二号に定める日（以下附則第十六条の三までにおいて「一部施行日」という。）以後に国内において事業者が行う資産の譲渡等、国内において事業者が行う課税仕入れ及び保税地域から引き取られる課税貨物に係る消費税について適用し、施行日から一部施行日の前日までの間に国内において事業者が行った資産の譲渡等、国内において事業者が行った課税仕入れ及び保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
suppl-4241-68/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" in the following Article and Article 16-3 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 16-3 of the Supplementary Provisions), and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, during the period from the Effective Date to the day preceding the Partial Effective Date.
machine translation, not official
### 第十六条（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3
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suppl-4241-68/art-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第三条、第十一条及び第十二条の規定は一部施行日前に国内において行った課税資産の譲渡等につき一部施行日以後に元年新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合又は元年新消費税法第三十九条第一項に規定する領収をすることができなくなった場合について、附則第五条第一項から第五項まで及び第七条第一項の規定は一部施行日前の契約に基づき一部施行日以後に国内において課税資産の譲渡等及び特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。以下この条及び附則第十六条の三において同じ。）を行う場合について、附則第八条第一項及び第三項並びに第十四条第一項、第三項及び第四項の規定は消費税法第十八条第一項の個人事業者又は同法第六十条第二項の規定の適用を受ける国若しくは地方公共団体若しくは同条第三項の規定の適用を受ける法人が一部施行日前に行った課税資産の譲渡等又は課税仕入れの対価の計上の時期が一部施行日以後となる場合について、附則第九条の規定は一部施行日前に国内において行った課税仕入れにつき一部施行日以後に元年新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合について、附則第十条の規定は一部施行日前に行った課税仕入れに係る棚卸資産又は保税地域から引き取った課税貨物で棚卸資産に該当するものを一部施行日以後有している場合について、附則第十三条第二項の規定は一部施行日以後に終了する課税期間（みなし課税期間にあっては、その末日が一部施行日以後である当該みなし課税期間）において第三条の規定による改正前の消費税法第二十九条に規定する税率が適用される課税資産の譲渡等及び特定課税仕入れが行われた場合における同項に規定する申告書について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
附則第三条 施行日前 施行日から附則第一条第二号に定める日（以下附則第十四条までにおいて「一部施行日」という。）の前日までの間
をいう をいい、平成二十七年十月一日以後に行った課税資産の譲渡等については、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く
新消費税法 第三条の規定による改正後の消費税法（以下附則第十四条までにおいて「元年新消費税法」という。）
附則第五条第一項 施行日前 施行日から一部施行日の前日までの間
施行日以後 一部施行日以後
第二条 第三条
旧消費税法 元年旧消費税法
附則第五条第二項 をいう。 をいう。）（以下この項において「特定継続供給役務」という。
施行日 一部施行日
定める課税資産の譲渡等 定める課税資産の譲渡等並びに特定継続供給役務で一部施行日前から継続して提供を受けているものその他の政令で定める特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。以下附則第十四条までにおいて同じ。）
平成二十六年四月三十日 令和元年十月三十一日
支払を受ける権利 支払を受ける権利又は支払義務
係る課税資産の譲渡等 係る課税資産の譲渡等又は特定課税仕入れ
旧消費税法 元年旧消費税法
附則第五条第三項 平成八年十月一日 平成二十五年十月一日
平成二十五年十月一日 平成三十一年四月一日
指定日 三十一年指定日
施行日 一部施行日
旧消費税法 元年旧消費税法
附則第五条第四項及び第五項 平成八年十月一日から指定日 平成二十五年十月一日から三十一年指定日
施行日 一部施行日
旧消費税法 元年旧消費税法
、指定日 、三十一年指定日
附則第七条第一項 指定日 三十一年指定日
施行日 一部施行日
旧消費税法 元年旧消費税法
附則第八条第一項 施行日前 施行日から一部施行日の前日までの間
につき 又は特定課税仕入れにつき
が施行日以後 又は当該特定課税仕入れに係る費用の額を支出した日が一部施行日以後
に係る消費税 又は特定課税仕入れに係る消費税
旧消費税法 元年旧消費税法
附則第八条第三項及び第九条 施行日前 施行日から一部施行日の前日までの間
施行日以後 一部施行日以後
新消費税法 元年新消費税法
附則第十条第一項、第十一条及び第十二条 新消費税法 元年新消費税法
施行日前 施行日から一部施行日の前日までの間
施行日以後 一部施行日以後
附則第十三条第二項 施行日 一部施行日
規定する税率 規定する税率又は附則第十五条から第十六条の三までの規定により元年旧消費税法第二十九条に規定する税率
課税資産の譲渡等 課税資産の譲渡等又は特定課税仕入れ
課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、同法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額 特定課税仕入れに係る」とあるのは、「特定課税仕入れに係る税率の異なるごとに区分した
附則第十四条第一項 施行日前 施行日から一部施行日の前日までの間
につき 又は特定課税仕入れにつき
が施行日以後 又は当該特定課税仕入れの費用の支払をすべき会計年度の末日が一部施行日以後
に係る 又は特定課税仕入れに係る
旧消費税法 元年旧消費税法
附則第十四条第三項 施行日前 施行日から一部施行日の前日までの間
施行日以後 一部施行日以後
新消費税法 元年新消費税法
附則第十四条第四項 施行日前 施行日から一部施行日の前日までの間
及び 及び特定課税仕入れ並びに
suppl-4241-68/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 3, 11 and 12 of the Supplementary Provisions apply mutatis mutandis to the case where, with respect to taxable transfers, etc. of assets made in Japan before the Partial Effective Date, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the 2019 New Consumption Tax Act is made on or after the Partial Effective Date, or the case where it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the 2019 New Consumption Tax Act on or after the Partial Effective Date; the provisions of Article 5, paragraphs (1) through (5) and Article 7, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to the case where taxable transfers, etc. of assets and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 16-3 of the Supplementary Provisions) are made in Japan on or after the Partial Effective Date pursuant to a contract entered into before the Partial Effective Date; the provisions of Article 8, paragraphs (1) and (3) and Article 14, paragraphs (1), (3) and (4) of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable transfers, etc. of assets or taxable purchases made before the Partial Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, or by the national government or a local government to which the provisions of Article 60, paragraph (2) of that Act apply, or a corporation to which the provisions of paragraph (3) of that Article apply, the time for recording the consideration falls on or after the Partial Effective Date; the provisions of Article 9 of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable purchases made in Japan before the Partial Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the 2019 New Consumption Tax Act is received on or after the Partial Effective Date; the provisions of Article 10 of the Supplementary Provisions apply mutatis mutandis to the case where, on or after the Partial Effective Date, inventory relating to taxable purchases made before the Partial Effective Date, or taxable goods taken from a bonded area that fall under inventory, are held; and the provisions of Article 13, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the return prescribed in that paragraph in the case where taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3 applies are made in a taxable period ending on or after the Partial Effective Date (for a deemed taxable period, that deemed taxable period whose last day falls on or after the Partial Effective Date), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.
Article 3 of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 14 of the Supplementary Provisions)
means means, and, with respect to taxable transfers, etc. of assets made on or after October 1, 2015, excluding those that fall under the specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph
New Consumption Tax Act the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" through Article 14 of the Supplementary Provisions)
Article 5, paragraph (1) of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Date on or after the Partial Effective Date
Article 2 Article 3
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 5, paragraph (2) of the Supplementary Provisions means. means.) (referred to as "specified continuously supplied services" in this paragraph.
the Effective Date the Partial Effective Date
taxable transfers, etc. of assets prescribed by Cabinet Order taxable transfers, etc. of assets prescribed by Cabinet Order, and specified continuously supplied services that have been continuously received since before the Partial Effective Date and other specified taxable purchases prescribed by Cabinet Order (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 14 of the Supplementary Provisions)
April 30, 2014 October 31, 2019
right to receive payment right to receive payment or obligation to pay
relating to taxable transfers, etc. of assets relating to taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 5, paragraph (3) of the Supplementary Provisions October 1, 1996 October 1, 2013
October 1, 2013 April 1, 2019
designated day 2019 designated day
the Effective Date the Partial Effective Date
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 5, paragraphs (4) and (5) of the Supplementary Provisions from October 1, 1996 to the designated day from October 1, 2013 to the 2019 designated day
the Effective Date the Partial Effective Date
Former Consumption Tax Act 2019 Former Consumption Tax Act
, the designated day , the 2019 designated day
Article 7, paragraph (1) of the Supplementary Provisions designated day 2019 designated day
the Effective Date the Partial Effective Date
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 8, paragraph (1) of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
with respect to taxable transfers, etc. of assets with respect to taxable transfers, etc. of assets or specified taxable purchases
falls on or after the Effective Date or the day on which the amount of expenses for the specified taxable purchase was paid falls on or after the Partial Effective Date
consumption tax relating to the taxable transfers, etc. of assets consumption tax relating to the taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 8, paragraph (3) and Article 9 of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Date on or after the Partial Effective Date
New Consumption Tax Act 2019 New Consumption Tax Act
Article 10, paragraph (1), Article 11 and Article 12 of the Supplementary Provisions New Consumption Tax Act 2019 New Consumption Tax Act
before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Date on or after the Partial Effective Date
Article 13, paragraph (2) of the Supplementary Provisions the Effective Date the Partial Effective Date
tax rate prescribed in Article 29 of the Former Consumption Tax Act tax rate prescribed in Article 29 of the Former Consumption Tax Act, or the tax rate prescribed in Article 29 of the 2019 Former Consumption Tax Act pursuant to the provisions of Articles 15 through 16-3 of the Supplementary Provisions
taxable transfers, etc. of assets taxable transfers, etc. of assets or specified taxable purchases
the total of the amounts constituting the tax base" is deemed to be replaced with "the amounts constituting the tax base and their total, classified by differing tax rates", and in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act, the phrase "amount of the tax base" is deemed to be replaced with "amount of the tax base classified by differing tax rates relating to specified taxable purchases" is deemed to be replaced with "relating to specified taxable purchases classified by differing tax rates
Article 14, paragraph (1) of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
with respect to taxable transfers, etc. of assets with respect to taxable transfers, etc. of assets or specified taxable purchases
falls on or after the Effective Date or the last day of the fiscal year in which the expenses for the specified taxable purchase are to be paid falls on or after the Partial Effective Date
relating to the taxable transfers, etc. of assets relating to the taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act 2019 Former Consumption Tax Act
Article 14, paragraph (3) of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Date on or after the Partial Effective Date
New Consumption Tax Act 2019 New Consumption Tax Act
Article 14, paragraph (4) of the Supplementary Provisions before the Effective Date during the period from the Effective Date to the day preceding the Partial Effective Date
and and specified taxable purchases, and
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**第二項** 附則第五条第六項の規定は前項において読み替えて準用する同条第一項から第三項まで、第四項本文又は第五項本文の規定（以下この項において「経過措置規定」という。）の適用を受ける課税資産の譲渡等（以下この項において「経過措置譲渡等」という。）又は経過措置規定の適用を受ける特定課税仕入れ（以下この項において「経過措置特定課税仕入れ」という。）に係る元年新消費税法第三十八条第一項、第三十八条の二第一項及び第三十九条第一項の規定の適用について、附則第五条第七項の規定は事業者が経過措置規定の適用を受けた事業者から経過措置譲渡等に係る資産を譲り受け、若しくは借り受け、若しくは当該経過措置譲渡等に係る役務の提供を受けた場合又は経過措置特定課税仕入れを行った場合における元年新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用について、附則第五条第八項の規定は事業者が経過措置譲渡等（前項において読み替えて準用する同条第三項又は第四項本文の規定の適用を受けるものに限る。）を行った場合について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
附則第五条第六項 に係る 又は特定課税仕入れに係る
新消費税法 元年新消費税法
及び 、第三十八条の二第一項及び
百分の八 百分の十
百分の五 百分の八
百八分の六・三 百十分の七・八
百五分の四」と、 百八分の六・三」と、元年新消費税法第三十八条の二第一項中「百分の七・八」とあるのは「百分の六・三」と、
百五分の四」とする 百八分の六・三」とする
附則第五条第七項 、又は 、若しくは
場合における新消費税法 場合又は第二項の規定の適用を受けた特定課税仕入れを行った場合における元年新消費税法
これらの規定中「百八分の六・三」とあるのは、「百五分の四 元年新消費税法第三十条第一項及び第三十二条第一項第一号中「百十分の七・八」とあるのは「百八分の六・三」と、「百分の七・八」とあるのは「百分の六・三」と、元年新消費税法第三十六条第一項中「百十分の七・八」とあるのは「百八分の六・三
suppl-4241-68/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the application of Article 38, paragraph (1), Article 38-2, paragraph (1) and Article 39, paragraph (1) of the 2019 New Consumption Tax Act to taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph (referred to as the "transitional measure provisions" in this paragraph), apply (referred to as "transfers, etc. under the transitional measures" in this paragraph), or to specified taxable purchases to which the transitional measure provisions apply (referred to as "specified taxable purchases under the transitional measures" in this paragraph); the provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the 2019 New Consumption Tax Act in the case where a business operator takes a transfer of or borrows assets relating to transfers, etc. under the transitional measures from a business operator to which the transitional measure provisions applied, or receives provision of services relating to such transfers, etc. under the transitional measures, or in the case where a business operator makes specified taxable purchases under the transitional measures; and the provisions of Article 5, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator makes transfers, etc. under the transitional measures (limited to those to which the provisions of paragraph (3) or the main clause of paragraph (4) of that Article, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.
Article 5, paragraph (6) of the Supplementary Provisions relating to taxable transfers, etc. of assets relating to taxable transfers, etc. of assets or specified taxable purchases
New Consumption Tax Act 2019 New Consumption Tax Act
and , Article 38-2, paragraph (1) and
8/100 10/100
5/100 8/100
6.3/108 7.8/110
4/105", and 6.3/108", and in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act, the phrase "7.8/100" is deemed to be replaced with "6.3/100", and
4/105" 6.3/108"
Article 5, paragraph (7) of the Supplementary Provisions "又は" (or) "若しくは" (or, joining a smaller group of alternatives)
the case under the New Consumption Tax Act the case, or the case where specified taxable purchases to which the provisions of paragraph (2) applied are made, under the 2019 New Consumption Tax Act
those provisions, the phrase "6.3/108" is deemed to be replaced with "4/105 Article 30, paragraph (1) and Article 32, paragraph (1), item (i) of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108", the phrase "7.8/100" is deemed to be replaced with "6.3/100", and in Article 36, paragraph (1) of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108
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**第三項** 前項において読み替えて準用する附則第五条第六項の規定は第一項において読み替えて準用する附則第七条第一項、第八条第一項及び第十四条第一項の規定の適用を受ける場合について、前項において読み替えて準用する附則第五条第七項の規定は第一項において読み替えて準用する附則第七条第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合（当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分に限る。）について、附則第七条第四項の規定は第一項において読み替えて準用する同条第一項の規定の適用を受けた目的物の引渡しを行った場合について、それぞれ準用する。
suppl-4241-68/art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where the provisions of Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), apply; the provisions of Article 5, paragraph (7) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where delivery is received, from a business operator to which the provisions of Article 7, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), applied, of the subject matter to which the provisions of that paragraph applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph applied); and the provisions of Article 7, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where delivery is made of the subject matter to which the provisions of paragraph (1) of that Article, as applied mutatis mutandis with terms replaced in paragraph (1), apply, respectively.
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### 第十六条の二（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
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suppl-4241-68/art-16-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、施行日から一部施行日の前日までの間に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び三十年改正法附則第四十四条第二項に規定する旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。）につき、当該リース譲渡に係る賦払金の額で一部施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち一部施行日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、第三条の規定による改正前の消費税法第二十九条に規定する税率による。
suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act) during the period from the Effective Date to the day preceding the Partial Effective Date, and some of the installments for that lease transfer fall due on or after the Partial Effective Date, the consumption tax on the portion of that lease transfer that is deemed to have been a taxable transfer, etc. of assets made on or after the Partial Effective Date is at the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3.
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**第二項** 前条第二項において読み替えて準用する附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。
suppl-4241-68/art-16-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (2) of the preceding Article, apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
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### 第十六条の三（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Receiving a Refund, etc. of Consideration for Specified Taxable Purchases
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suppl-4241-68/art-16-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 元年新消費税法第三十八条の二第一項に規定する事業者が、平成二十七年十月一日から一部施行日の前日までの間に国内において行った特定課税仕入れにつき、一部施行日以後に同項に規定する特定課税仕入れに係る対価の返還等を受けた場合には、当該特定課税仕入れに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
suppl-4241-68/art-16-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator prescribed in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act receives, on or after the Partial Effective Date, a refund, etc. of consideration for specified taxable purchases prescribed in that paragraph with respect to specified taxable purchases made in Japan during the period from October 1, 2015 to the day preceding the Partial Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under the provisions of that Article for that refund, etc. of consideration for specified taxable purchases.
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### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4241-68/art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第二条及び第三条の規定のそれぞれの施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係る第二条及び第三条の規定のそれぞれの施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-68/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before the respective effective dates of the provisions of Articles 2 and 3, and to acts committed after the respective effective dates of the provisions of Articles 2 and 3 in relation to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十八条（消費税率の引上げに当たっての措置） — Measures upon Raising the Consumption Tax Rate
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suppl-4241-68/art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税率の引上げに当たっては、経済状況を好転させることを条件として実施するため、物価が持続的に下落する状況からの脱却及び経済の活性化に向けて、平成二十三年度から令和二年度までの平均において名目の経済成長率で三パーセント程度かつ実質の経済成長率で二パーセント程度を目指した望ましい経済成長の在り方に早期に近づけるための総合的な施策の実施その他の必要な措置を講ずる。
suppl-4241-68/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In raising the consumption tax rate, in order to implement it on the condition that the economic situation is improved, necessary measures are to be taken, including the implementation of comprehensive measures to bring about at an early date a desirable form of economic growth aiming at approximately 3 percent in nominal economic growth rate and approximately 2 percent in real economic growth rate on average from fiscal year 2011 to fiscal year 2020, with a view to escaping from a situation of persistently falling prices and revitalizing the economy.
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**第二項** 税制の抜本的な改革の実施等により、財政による機動的対応が可能となる中で、我が国経済の需要と供給の状況、消費税率の引上げによる経済への影響等を踏まえ、成長戦略並びに事前防災及び減災等に資する分野に資金を重点的に配分することなど、我が国経済の成長等に向けた施策を検討する。
suppl-4241-68/art-18/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
As flexible fiscal responses become possible through the implementation of fundamental tax reform, etc., measures aimed at the growth, etc. of the Japanese economy, such as allocating funds with priority to fields that contribute to the growth strategy and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of supply and demand in the Japanese economy, the impact on the economy of raising the consumption tax rate, and so on.
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### 第十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-68/art-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4241-68/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二五年三月三〇日法律第六号
suppl-4251-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4251-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十五年四月一日から施行する。
suppl-4251-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2013.
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## 附 則 平成二五年五月三一日法律第二九号
suppl-4251-29 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4251-29/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。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。
suppl-4251-29/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第六条、第八条及び第十一条から第十六条までの規定 平成二十六年四月一日
suppl-4251-29/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6, Article 8, and Articles 11 through 16 of the Supplementary Provisions: April 1, 2014.
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## 附 則 平成二五年六月二六日法律第六三号
suppl-4251-63 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4251-63/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。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。
suppl-4251-63/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第四条中国民年金法等の一部を改正する法律附則第二十条及び第六十四条の改正規定、第五条中国民年金法等の一部を改正する法律附則第十九条第二項の改正規定並びに次条並びに附則第百三十九条、第百四十三条、第百四十六条及び第百五十三条の規定 公布の日
suppl-4251-63/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 4 amending Articles 20 and 64 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., the provisions in Article 5 amending Article 19, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of the following Article and Articles 139, 143, 146, and 153 of the Supplementary Provisions: the date of promulgation.
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### 第百十六条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4251-63/art-116 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 存続厚生年金基金及び存続連合会は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
suppl-4251-63/art-116/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax, Surviving Employees' Pension Funds and the Surviving Pension Fund Association are deemed to be corporations set forth in Appended Table 3, item (i) of that Act.
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### 第百五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4251-63/art-151 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4251-63/art-151/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第百五十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4251-63/art-153 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4251-63/art-153/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二六年五月二一日法律第四〇号
suppl-4261-40 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4261-40/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-4261-40/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
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## 附 則 平成二六年六月一三日法律第六九号
suppl-4261-69 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4261-69/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。
suppl-4261-69/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect.
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### 第五条（経過措置の原則） — Principles of Transitional Measures
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suppl-4261-69/art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。
suppl-4261-69/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Unless otherwise specially provided for in these Supplementary Provisions, the provisions then in force continue to govern an appeal against a disposition or other act or an inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before this Act comes into effect or an inaction of an administrative agency relating to an application filed before this Act comes into effect.
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### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation
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suppl-4261-69/art-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the filing of an action with regard to a matter for which, pursuant to the provisions of Acts prior to the amendment by this Act, an action may not be filed until after a determination, decision or other act of an administrative agency on an appeal has been made, and for which the period within which that appeal was to be filed elapsed before this Act comes into effect without that appeal having been filed (including, where that appeal may not be filed until after a determination, decision or other act of an administrative agency on another appeal has been made, a matter for which the period within which the other appeal was to be filed elapsed before this Act comes into effect without the other appeal having been filed).
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**第二項** この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the filing of an action for revocation of a disposition or other act against which an objection was filed pursuant to the provisions of Acts prior to the amendment by the provisions of this Act (including in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article), and against which, pursuant to the provisions of Acts as amended by the provisions of this Act, an action for revocation may not be filed until after a determination on a request for review has been made.
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**第三項** 不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。
suppl-4261-69/art-6/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern an action for revocation of a determination, decision or other act of an administrative agency on an appeal, where the action was filed before this Act comes into effect.
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### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4261-69/art-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為並びに附則第五条及び前二条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-69/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 5 of the Supplementary Provisions and the preceding two Articles.
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### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4261-69/art-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第五条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4261-69/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in Article 5 of the Supplementary Provisions through the preceding Article, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二六年六月一八日法律第七二号
suppl-4261-72 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4261-72/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して二年六月を超えない範囲内において政令で定める日から施行する。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。
suppl-4261-72/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一及び二** 略
suppl-4261-72/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 附則第六十三条の規定 電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日
suppl-4261-72/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 63 of the Supplementary Provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect
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## 附 則 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4271-9/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十七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。
suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 略
suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 次に掲げる規定 平成二十七年七月一日
suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: July 1, 2015;
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**イからチまで** 略
suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**リ** 附則第三十九条第十三項から第十五項までの規定
suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 39, paragraphs (13) through (15) of the Supplementary Provisions
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**三** 次に掲げる規定 平成二十七年十月一日
suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2015;
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**イ** 略
suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）並びに附則第三十五条から第三十八条まで、第三十九条第一項から第十二項まで、第四十条から第四十七条まで、第百十二条、第百十三条及び第百十八条の規定
suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act), and the provisions of Articles 35 through 38, Article 39, paragraphs (1) through (12), Articles 40 through 47, Article 112, Article 113 and Article 118 of the Supplementary Provisions
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**四** 略
suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 次に掲げる規定 平成二十八年四月一日
suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2016;
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**イ及びロ** 略
suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第四条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）及び附則第四十八条の規定
suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act in Article 4 (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), and the provisions of Article 48 of the Supplementary Provisions
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### 第三十五条（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4271-9/art-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）による改正後の消費税法（以下附則第四十八条までにおいて「新消費税法」という。）の規定は、平成二十七年十月一日（以下附則第四十八条までにおいて「新消費税法適用日」という。）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。以下附則第四十八条までにおいて同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下附則第四十八条までにおいて同じ。）及び新消費税法適用日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第四十八条までにおいて同じ。）並びに新消費税法適用日以後に保税地域（同項第二号に規定する保税地域をいう。以下この条及び附則第四十三条において同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下この条及び附則第四十三条において同じ。）に係る消費税について適用し、新消費税法適用日前に国内において事業者が行った資産の譲渡等及び新消費税法適用日前に国内において事業者が行った課税仕入れ並びに新消費税法適用日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
suppl-4271-9/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) on or after October 1, 2015 (hereinafter referred to as "the application date of the New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator on or after the application date of the New Consumption Tax Act, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made in Japan by a business operator before the application date of the New Consumption Tax Act, taxable purchases made in Japan by a business operator before the application date of the New Consumption Tax Act, and taxable goods taken out of a bonded area before the application date of the New Consumption Tax Act.
machine translation, not official
### 第三十六条（小規模事業者の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators
caption: machine translation, not official
suppl-4271-9/art-36 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）による改正前の消費税法（附則第四十三条において「旧消費税法」という。）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の新消費税法適用日の属する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下附則第四十八条までにおいて同じ。）において、新消費税法が、当該課税期間の基準期間（消費税法第二条第一項第十四号に規定する基準期間をいう。以下この条及び次条第一項において同じ。）又は特定期間（新消費税法第九条の二第一項に規定する特定期間をいう。次項及び第四項において同じ。）の初日から施行されていたものとして計算した当該課税期間の基準期間における課税売上高（新消費税法第九条第一項に規定する基準期間における課税売上高をいう。以下附則第四十八条までにおいて同じ。）又は特定期間における課税売上高（新消費税法第九条の二第一項に規定する特定期間における課税売上高をいう。以下この条及び附則第四十八条第二項において同じ。）が千万円を超えるときは、当該事業者の新消費税法適用日から当該課税期間の末日までの間に行う課税資産の譲渡等（新消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第三項において同じ。）及び特定課税仕入れ（新消費税法第五条第一項に規定する特定課税仕入れをいう。以下附則第四十四条までにおいて同じ。）については、新消費税法第九条第一項本文の規定は、適用しない。この場合における消費税法第五十七条第一項の規定の適用については、同項第一号中「第十一条又は第十二条第一項から第六項まで」とあるのは、「第十一条、第十二条第一項から第六項まで又は所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十六条第一項」とする。
suppl-4271-9/art-36/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) that includes the application date of the New Consumption Tax Act of a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (referred to as the "Former Consumption Tax Act" in Article 43 of the Supplementary Provisions), if the taxable sales in the base period of that taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) or the taxable sales in the specified period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 48, paragraph (2) of the Supplementary Provisions), calculated on the assumption that the New Consumption Tax Act had been in effect from the first day of the base period of that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) or of the specified period (meaning the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the New Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (3)) and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 44 of the Supplementary Provisions) made by that business operator during the period from the application date of the New Consumption Tax Act to the last day of that taxable period. In this case, with regard to the application of the provisions of Article 57, paragraph (1) of the Consumption Tax Act, in item (i) of that paragraph, the phrase "Article 11 or Article 12, paragraphs (1) through (6)" is deemed to be replaced with "Article 11, Article 12, paragraphs (1) through (6) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".
machine translation, not official
**第二項** 新消費税法適用日の翌日以後に開始する課税期間に係る基準期間における課税売上高又は特定期間における課税売上高については、当該基準期間又は当該特定期間の初日が新消費税法適用日前であるときは、新消費税法が、当該基準期間又は当該特定期間の初日から施行されていたものとして、消費税法第九条第二項又は第九条の二第二項の規定により計算する。
suppl-4271-9/art-36/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the taxable sales in the base period or the taxable sales in the specified period relating to a taxable period beginning on or after the day following the application date of the New Consumption Tax Act, if the first day of that base period or that specified period is before the application date of the New Consumption Tax Act, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of the Consumption Tax Act on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period or that specified period.
machine translation, not official
**第三項** 第一項又は前項の規定の適用を受ける課税期間に係る基準期間において電気通信利用役務の提供（新消費税法第二条第一項第八号の三に規定する電気通信利用役務の提供をいう。次項において同じ。）に該当する資産の譲渡等を行っていた事業者が、前二項の規定により基準期間における課税売上高を計算することにつき困難な事情があるときは、消費税法第九条第二項の規定にかかわらず、新消費税法が、平成二十七年四月一日から施行されていたものとして、同日から同年六月三十日までの期間における課税売上高（当該期間中に国内において行った課税資産の譲渡等の対価の額（新消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次項において同じ。）に四を乗じて計算した金額を基準期間における課税売上高とすることができる。
suppl-4271-9/art-36/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that, in the base period relating to a taxable period to which the provisions of paragraph (1) or the preceding paragraph apply, made a transfer, etc. of assets that falls under the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the New Consumption Tax Act; the same applies in the following paragraph) has difficulty in calculating the taxable sales in the base period under the provisions of the preceding two paragraphs, it may, notwithstanding Article 9, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the Consumption Tax Act made during the period from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the New Consumption Tax Act) for taxable transfers, etc. of assets made in Japan during the period; the same applies in the following paragraph) in the period from April 1, 2015 to June 30, 2015, on the assumption that the New Consumption Tax Act had been in effect from April 1, 2015.
machine translation, not official
**第四項** 第一項又は第二項の規定の適用を受ける課税期間に係る特定期間において電気通信利用役務の提供に該当する資産の譲渡等を行っていた事業者が、これらの規定により特定期間における課税売上高を計算することにつき困難な事情があるときは、消費税法第九条の二第二項の規定にかかわらず、新消費税法が、平成二十七年四月一日から施行されていたものとして、同日から同年六月三十日までの期間における課税売上高に二を乗じて計算した金額を特定期間における課税売上高とすることができる。
suppl-4271-9/art-36/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that, in the specified period relating to a taxable period to which the provisions of paragraph (1) or (2) apply, made a transfer, etc. of assets that falls under the supply of telecommunications services has difficulty in calculating the taxable sales in the specified period under those provisions, it may, notwithstanding Article 9-2, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the specified period the amount calculated by multiplying by two the taxable sales in the period from April 1, 2015 to June 30, 2015, on the assumption that the New Consumption Tax Act had been in effect from April 1, 2015.
machine translation, not official
**第五項** 第一項の規定の適用を受ける事業者が、新消費税法適用日から新消費税法適用日の属する課税期間の末日までの間にあった相続（新消費税法第十条第一項に規定する相続をいう。）により、被相続人の事業を承継した場合における同条第一項の規定の適用については、同項中「又は前条第一項の規定により」とあるのは、「前条第一項の規定により、又は所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十六条第一項の規定により」とする。
suppl-4271-9/art-36/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of Article 10, paragraph (1) of the New Consumption Tax Act in the case where a business operator to which the provisions of paragraph (1) apply has succeeded to the business of a decedent through an inheritance (meaning an inheritance prescribed in Article 10, paragraph (1) of the New Consumption Tax Act) that took place during the period from the application date of the New Consumption Tax Act to the last day of the taxable period that includes the application date of the New Consumption Tax Act, in that paragraph, the phrase "or under the provisions of paragraph (1) of the preceding Article" is deemed to be replaced with "under the provisions of paragraph (1) of the preceding Article, or under the provisions of Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".
machine translation, not official
**第六項** 第一項の規定の適用を受ける事業者が、新消費税法適用日から新消費税法適用日の属する課税期間の末日までの間に行った合併（新消費税法第十一条第一項に規定する合併をいう。）又は吸収分割（新消費税法第十二条第五項に規定する吸収分割をいう。）に係る新消費税法第十一条第一項又は第十二条第五項の規定の適用については、これらの規定中「又は第九条の二第一項の規定により」とあるのは、「第九条の二第一項の規定により、又は所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十六条第一項の規定により」とする。
suppl-4271-9/art-36/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of Article 11, paragraph (1) or Article 12, paragraph (5) of the New Consumption Tax Act to a merger (meaning a merger prescribed in Article 11, paragraph (1) of the New Consumption Tax Act) or an absorption-type company split (meaning an absorption-type company split prescribed in Article 12, paragraph (5) of the New Consumption Tax Act) carried out by a business operator to which the provisions of paragraph (1) apply during the period from the application date of the New Consumption Tax Act to the last day of the taxable period that includes the application date of the New Consumption Tax Act, in those provisions, the phrase "or under the provisions of Article 9-2, paragraph (1)" is deemed to be replaced with "under the provisions of Article 9-2, paragraph (1), or under the provisions of Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".
machine translation, not official
### 第三十七条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
caption: machine translation, not official
suppl-4271-9/art-37 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法適用日以後に新消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が新消費税法適用日前であるときは、新消費税法が、当該基準期間の初日から施行されていたものとして、これらの規定を適用する。
suppl-4271-9/art-37/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where an inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act takes place on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the base period of the decedent prescribed in those provisions, if the first day of that base period is before the application date of the New Consumption Tax Act, those provisions are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period.
machine translation, not official
**第二項** 新消費税法適用日以後に新消費税法第十一条第一項若しくは第二項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第三項若しくは第四項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高又は新消費税法第十二条第一項から第四項までに規定する分割等があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が新消費税法適用日前であるときは、新消費税法が、当該期間の初日から施行されていたものとして、新消費税法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。
suppl-4271-9/art-37/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (1) or (2) of the New Consumption Tax Act in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in paragraph (3) or (4) of that Article in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act in the case where a corporate split, etc. prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, or the taxable sales in the period corresponding to the base period prescribed in paragraph (5) or (6) of that Article in the case where an absorption-type company split prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, if the first day of that period is before the application date of the New Consumption Tax Act, the provisions of Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of the New Consumption Tax Act are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.
machine translation, not official
**第三項** 新消費税法第十二条の三第一項に規定する新設開始日が新消費税法適用日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該期間の初日が新消費税法適用日前であるときは、新消費税法が、当該期間の初日から施行されていたものとして、同項の規定を適用する。
suppl-4271-9/art-37/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the period equivalent to the base period prescribed in that paragraph, if the first day of that period is before the application date of the New Consumption Tax Act, that paragraph is applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.
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### 第四十一条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
caption: machine translation, not official
suppl-4271-9/art-41 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、新消費税法適用日前に国内において行った課税仕入れにつき、新消費税法適用日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4271-9/art-41/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator has, on or after the application date of the New Consumption Tax Act, received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to a taxable purchase made in Japan before the application date of the New Consumption Tax Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
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### 第四十二条（特定課税仕入れに関する経過措置） — Transitional Measures Concerning Specified Taxable Purchases
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suppl-4271-9/art-42 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 国内において特定課税仕入れを行う事業者の新消費税法適用日を含む課税期間以後の各課税期間（新消費税法第三十七条第一項の規定の適用を受ける課税期間を除く。）において、当該課税期間における課税売上割合（新消費税法第三十条第二項に規定する課税売上割合をいう。）が百分の九十五以上である場合には、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。
suppl-4271-9/art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In each taxable period (excluding a taxable period to which Article 37, paragraph (1) of the New Consumption Tax Act applies) from and including the taxable period that includes the application date of the New Consumption Tax Act of a business operator that makes specified taxable purchases in Japan, if the taxable sales ratio in that taxable period (meaning the taxable sales ratio prescribed in Article 30, paragraph (2) of the New Consumption Tax Act) is 95 percent or more, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period.
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### 第四十三条（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
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suppl-4271-9/art-43 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 旧消費税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が、附則第三十六条第一項の規定により新消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、その受けないこととなった日の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産（消費税法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの（これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。）を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十六条第一項」と読み替えるものとする。
suppl-4271-9/art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Former Consumption Tax Act has ceased to be subject to the application of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act pursuant to the provisions of Article 36, paragraph (1) of the Supplementary Provisions, and holds, as of the day before the day on which it ceased to be subject to that application, inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article), or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with ", Article 12, paragraph (5) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".
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### 第四十四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
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suppl-4271-9/art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十七条第一項の規定は、新消費税法適用日以後に終了する課税期間から適用し、新消費税法適用日前に終了する課税期間については、なお従前の例による。
suppl-4271-9/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply from the taxable period ending on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern the taxable periods ending before the application date of the New Consumption Tax Act.
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**第二項** 新消費税法第三十七条第一項の規定の適用を受ける課税期間については、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。
suppl-4271-9/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to a taxable period to which the provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period.
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### 第四十五条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
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suppl-4271-9/art-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十八条第一項に規定する事業者が、新消費税法適用日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。次条及び附則第四十八条第二項において同じ。）につき、新消費税法適用日以後に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
suppl-4271-9/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act has, on or after the application date of the New Consumption Tax Act, made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies in the following Article and Article 48, paragraph (2) of the Supplementary Provisions) made in Japan before the application date of the New Consumption Tax Act, the provisions then in force continue to govern the deduction of consumption tax under that Article relating to that refund, etc. of consideration for sales.
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### 第四十六条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
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suppl-4271-9/art-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第三十九条第一項に規定する事業者が、新消費税法適用日前に国内において行った課税資産の譲渡等に係る売掛金その他の債権につき、同項に規定する事実が生じたため、新消費税法適用日以後に当該課税資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。
suppl-4271-9/art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets made in Japan before the application date of the new Consumption Tax Act by a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act, a fact prescribed in that paragraph has occurred and, as a result, the business operator has become unable, on or after the application date of the new Consumption Tax Act, to collect all or part of the tax-inclusive price prescribed in that paragraph of that taxable transfer, etc. of assets, the provisions then in force continue to govern the deduction, etc. of consumption tax under that Article relating to the taxable transfer, etc. of assets for which the business operator has become unable to collect it.
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### 第四十七条（特定資産の譲渡等を行う事業者の義務に関する経過措置） — Transitional Measures Concerning Obligations of Business Operators Making Specified Transfers, etc. of Assets
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suppl-4271-9/art-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第六十二条の規定は、事業者が新消費税法適用日以後に国内において行う特定資産の譲渡等（新消費税法第二条第一項第八号の二に規定する特定資産の譲渡等をいい、消費税法第六条第一項の規定により消費税を課さないこととされるものを除く。）について適用する。
suppl-4271-9/art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 62 of the New Consumption Tax Act apply to a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the New Consumption Tax Act, and excluding those on which consumption tax is not imposed pursuant to the provisions of Article 6, paragraph (1) of the Consumption Tax Act) that a business operator makes in Japan on or after the application date of the New Consumption Tax Act.
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### 第四十八条（特定役務の提供に係る消費税の課税等に関する経過措置） — Transitional Measures Concerning Taxation, etc. of Consumption Tax on Provision of Specified Services
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suppl-4271-9/art-48 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、第四条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）による改正後の消費税法（次項において「二十八年新消費税法」という。）の規定は、平成二十八年四月一日（以下この条において「二十八年新消費税法適用日」という。）以後に国内において事業者が行う資産の譲渡等及び二十八年新消費税法適用日以後に国内において事業者が行う課税仕入れに係る消費税について適用し、新消費税法適用日から二十八年新消費税法適用日の前日までの間に国内において事業者が行った資産の譲渡等及び新消費税法適用日から二十八年新消費税法適用日の前日までの間に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。
suppl-4271-9/art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following paragraph) apply to consumption tax on a transfer, etc. of assets that a business operator makes in Japan on or after April 1, 2016 (hereinafter in this Article referred to as the "application date of the 2016 New Consumption Tax Act") and on a taxable purchase that a business operator makes in Japan on or after the application date of the 2016 New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act and on a taxable purchase that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act.
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**第二項** 附則第三十六条第二項の規定は二十八年新消費税法適用日の翌日以後に開始する課税期間に係る基準期間における課税売上高又は特定期間における課税売上高の計算について、附則第三十七条第一項の規定は二十八年新消費税法適用日以後に新消費税法第十条第一項又は第二項に規定する相続があった場合について、附則第三十七条第二項の規定は二十八年新消費税法適用日以後に新消費税法第十一条第一項から第四項までに規定する合併があった場合又は新消費税法第十二条第一項から第四項までに規定する分割等があった場合若しくは同条第五項若しくは第六項に規定する吸収分割があった場合について、附則第三十七条第三項の規定は新消費税法第十二条の三第一項に規定する新設開始日が二十八年新消費税法適用日以後である場合について、附則第四十一条の規定は二十八年新消費税法適用日前に国内において行った課税仕入れにつき二十八年新消費税法適用日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合について、附則第四十五条及び第四十六条の規定は二十八年新消費税法適用日前に国内において行った課税資産の譲渡等につき二十八年新消費税法適用日以後に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合又は消費税法第三十九条第一項に規定する領収をすることができなくなった場合について、それぞれ準用する。この場合において、附則第三十六条第二項中「新消費税法適用日の」とあるのは「平成二十八年四月一日（以下附則第四十六条までにおいて「二十八年新消費税法適用日」という。）の」と、「新消費税法適用日前」とあるのは「二十八年新消費税法適用日前」と、「新消費税法が」とあるのは「第四条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）による改正後の消費税法（次条において「二十八年新消費税法」という。）が」と、附則第三十七条中「新消費税法適用日」とあるのは「二十八年新消費税法適用日」と、「新消費税法が」とあるのは「二十八年新消費税法が」と、附則第四十一条、第四十五条及び第四十六条中「新消費税法適用日」とあるのは「二十八年新消費税法適用日」と読み替えるものとする。
suppl-4271-9/art-48/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 36, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the calculation of taxable sales in the base period or taxable sales in the specified period for a taxable period beginning on or after the day following the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (1) of the Supplementary Provisions, to a case where there is inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (2) of the Supplementary Provisions, to a case where there is a merger prescribed in Article 11, paragraphs (1) through (4) of the New Consumption Tax Act, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act, or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (3) of the Supplementary Provisions, to a case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 41 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act is received with respect to a taxable purchase made in Japan before the application date of the 2016 New Consumption Tax Act; and the provisions of Articles 45 and 46 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act is made, or it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the Consumption Tax Act, with respect to a taxable transfer, etc. of assets made in Japan before the application date of the 2016 New Consumption Tax Act, in each case. In this case, in Article 36, paragraph (2) of the Supplementary Provisions, "the application date of the New Consumption Tax Act" is deemed to be replaced with "April 1, 2016 (hereinafter referred to as the "application date of the 2016 New Consumption Tax Act" through Article 46 of the Supplementary Provisions)", "before the application date of the New Consumption Tax Act" with "before the application date of the 2016 New Consumption Tax Act", and "the New Consumption Tax Act" with "the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following Article)"; in Article 37 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act" and "the New Consumption Tax Act" with "the 2016 New Consumption Tax Act"; and in Articles 41, 45 and 46 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act".
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### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-9/art-130 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4271-9/art-131 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4271-9/art-131/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二七年九月四日法律第六三号
suppl-4271-63 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4271-63/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十八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。
suppl-4271-63/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第二十八条、第二十九条第一項及び第三項、第三十条から第四十条まで、第四十七条（都道府県農業会議及び全国農業会議所の役員に係る部分に限る。）、第五十条、第百九条並びに第百十五条の規定 公布の日（以下「公布日」という。）
suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 28, Article 29, paragraphs (1) and (3), Articles 30 through 40, Article 47 (limited to the part concerning the officers of prefectural agricultural councils and the National Chamber of Agriculture), Article 50, Article 109 and Article 115 of the Supplementary Provisions: the Date of Promulgation (hereinafter referred to as the "Date of Promulgation");
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### 第八十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4271-63/art-82 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 存続中央会は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
suppl-4271-63/art-82/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the purpose of applying the provisions of the Consumption Tax Act and other laws and regulations concerning consumption tax, the surviving Central Union is deemed to be a corporation listed in Appended Table 3, item (i) of that Act.
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### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-63/art-114 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-63/art-114/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4271-63/art-115 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4271-63/art-115/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二八年三月三一日法律第一三号
suppl-4281-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-13/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十八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。
suppl-4281-13/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から五の三まで** 略
suppl-4281-13/art-1/par-1/item-1-to-5-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五の四** 第二条（第四号及び第五号の二に掲げる改正規定を除く。）、第七条中地方財政法第三十三条の四第一項の改正規定及び同法第三十三条の五の八の次に一条を加える改正規定並びに第九条並びに附則第四条第二項、第六条（第六項を除く。）、第十一条、第十四条、第十七条第二項及び第三項、第二十条（第二項を除く。）、第三十一条、第三十二条、第三十五条（次号に掲げる改正規定を除く。）、第三十七条の三第二項、第三十九条、第四十条、第四十一条（税理士法（昭和二十六年法律第二百三十七号）第五十一条の二の改正規定に限る。）、第四十二条から第四十七条まで、第四十八条、第五十条並びに第五十二条から第五十六条までの規定 令和元年十月一日
suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 2 (excluding the amending provisions listed in item (iv) and item (v)-2), the provision amending Article 33-4, paragraph (1) of the Local Finance Act and the provision adding one Article after Article 33-5-8 of that Act in Article 7, and Article 9, and Article 4, paragraph (2), Article 6 (excluding paragraph (6)), Article 11, Article 14, Article 17, paragraphs (2) and (3), Article 20 (excluding paragraph (2)), Article 31, Article 32, Article 35 (excluding the amending provision listed in the following item), Article 37-3, paragraph (2), Article 39, Article 40, Article 41 (limited to the provision amending Article 51-2 of the Certified Public Tax Accountant Act (Act No. 237 of 1951)), Article 42 to Article 47, Article 48, Article 50, and Article 52 to Article 56 of the Supplementary Provisions: October 1, 2019
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## 附 則 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-15/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十八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。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第五条中消費税法第八条の改正規定 平成二十八年五月一日
suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision amending Article 8 of the Consumption Tax Act in Article 5: May 1, 2016;
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**二** 略
suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 平成二十九年一月一日
suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2017;
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**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第五条中消費税法第四条の改正規定及び同法第六十二条の改正規定並びに附則第三十三条の規定
suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act in Article 5, and the provisions of Article 33 of the Supplementary Provisions;
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**四から七まで** 略
suppl-4281-15/art-1/par-1/item-4-to-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**七の二** 附則第四十条第三項の規定 令和元年七月一日
suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 40, paragraph (3) of the Supplementary Provisions: July 1, 2019;
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**七の三** 次に掲げる規定 令和元年十月一日
suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2019;
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**イからニまで** 略
suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 附則第三十四条から第三十九条まで及び第四十条（第三項を除く。）の規定
suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 34 through 39 and Article 40 (excluding paragraph (3)) of the Supplementary Provisions;
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**八** 附則第四十四条及び第四十五条の規定 令和三年十月一日
suppl-4281-15/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Articles 44 and 45 of the Supplementary Provisions: October 1, 2021;
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**八の二** 附則第五十一条の二第五項の規定 令和五年四月一日
suppl-4281-15/art-1/par-1/item-8-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 51-2, paragraph (5) of the Supplementary Provisions: April 1, 2023;
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**九** 次に掲げる規定 令和五年十月一日
suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2023;
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**イ** 第五条の規定（同条中消費税法第二条第四項の改正規定、同法第四条の改正規定、同法第八条の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法第六十二条の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）を除く。）（附則第四十四条第一項、第五十二条第一項及び第百二十八条の二において「五年改正規定」という。）並びに附則第四十六条から第五十一条まで、第五十一条の二（第五項を除く。）、第五十二条から第五十三条の二まで及び第百六十一条の規定
suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 (excluding, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 4 of that Act, the provision amending Article 8 of that Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Article 62 of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2023 amendment provisions" in Article 44, paragraph (1), Article 52, paragraph (1) and Article 128-2 of the Supplementary Provisions), and the provisions of Articles 46 through 51, Article 51-2 (excluding paragraph (5)), Articles 52 through 53-2 and Article 161 of the Supplementary Provisions;
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**ロ及びハ** 略
suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第十八条中所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十五条の改正規定、同法附則第三十六条第一項の改正規定及び同法附則第三十八条から第四十条までの改正規定並びに附則第百五十三条の規定
suppl-4281-15/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 18, the provision amending Article 35 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), the provision amending Article 36, paragraph (1) of the Supplementary Provisions of that Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of that Act, and the provisions of Article 153 of the Supplementary Provisions;
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**九の二** 附則第五十一条の三の規定 令和八年十月一日
suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 51-3 of the Supplementary Provisions: October 1, 2026;
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### 第三十二条（二十八年新消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the 2016 New Consumption Tax Act
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suppl-4281-15/art-32 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定（同条中消費税法第二条第四項の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）に限る。）による改正後の同法（以下附則第四十条までにおいて「二十八年新消費税法」という。）第十二条の四の規定は、同条第一項に規定する事業者で、施行日以後に高額特定資産の仕入れ等（同項に規定する高額特定資産の仕入れ等をいう。）を行った場合（同項に規定する自己建設高額特定資産にあっては、当該自己建設高額特定資産の同項に規定する建設等が施行日以後に完了した場合とする。次項において同じ。）に該当することとなるものについて適用する。この場合において、同条第一項第二号に定める日が施行日前である場合における同項の規定の適用については、施行日を同項に規定する高額特定資産の仕入れ等の日とみなす。
suppl-4281-15/art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-4 of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2016 New Consumption Tax Act" through Article 40 of the Supplementary Provisions) apply to a business operator prescribed in Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act that comes to fall under the case where, on or after the Effective Date, it has made a purchase, etc. of a high-value specified asset (meaning a purchase, etc. of a high-value specified asset prescribed in that paragraph) (for a self-constructed high-value specified asset prescribed in that paragraph, the case where the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset is completed on or after the Effective Date; the same applies in the following paragraph). In this case, where the day specified in paragraph (1), item (ii) of that Article is before the Effective Date, for the application of the provisions of that paragraph, the Effective Date is deemed to be the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph.
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**第二項** 前項の規定にかかわらず、同項の事業者が平成二十七年十二月三十一日までに締結した契約に基づき施行日以後に高額特定資産の仕入れ等を行った場合については、二十八年新消費税法第十二条の四第一項の規定は、適用しない。
suppl-4281-15/art-32/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act do not apply where the business operator referred to in the preceding paragraph makes a purchase, etc. of a high-value specified asset on or after the Effective Date pursuant to a contract concluded on or before December 31, 2015.
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**第三項** 施行日から附則第一条第九号に定める日（以下附則第五十三条の二までにおいて「五年施行日」という。）の前日までの間における二十八年新消費税法第五十七条第一項の規定の適用については、同項第二号中「場合並びに」とあるのは「場合及び」と、「場合及び次条第一項の登録を受けている場合」とあるのは「場合」と、同項第二号の二中「場合及び次条第一項の登録を受けている場合」とあるのは「場合」とする。
suppl-4281-15/art-32/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the application of Article 57, paragraph (1) of the 2016 New Consumption Tax Act during the period from the Effective Date to the day preceding the day specified in Article 1, item (ix) of the Supplementary Provisions (referred to as the "2023 Effective Date" through Article 53-2 of the Supplementary Provisions), in item (ii) of that paragraph, the phrase "場合並びに" (case, and) is deemed to be replaced with "場合及び" (case, and, joining a smaller group), the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case", and in item (ii)-2 of that paragraph, the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case".
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### 第三十三条（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置） — Transitional Measures Concerning Application of the Criteria for Determining Whether Provision of Telecommunications Services for Businesses Received at a Permanent Establishment or Foreign Office or Similar Establishment Is Within or Outside Japan
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suppl-4281-15/art-33 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定（同条中消費税法第四条の改正規定及び同法第六十二条の改正規定に限る。）による改正後の同法第四条第四項ただし書の規定は、平成二十九年一月一日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第五十三条の二までにおいて同じ。）が行う特定仕入れ（消費税法第四条第一項に規定する特定仕入れをいう。以下この条において同じ。）について適用し、同日前に行った特定仕入れについては、なお従前の例による。
suppl-4281-15/art-33/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of the proviso to Article 4, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act) apply to specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after January 1, 2017 by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and the provisions then in force continue to govern specified purchases made before that day.
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### 第三十四条（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for 2019 Reduced-Rate Transfers, etc. of Assets
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suppl-4281-15/art-34 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、令和元年十月一日（以下附則第四十条までにおいて「元年適用日」という。）から五年施行日の前日までの間に国内において行う課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下附則第五十二条までにおいて同じ。）のうち次に掲げるもの（以下附則第三十九条までにおいて「元年軽減対象資産の譲渡等」という。）及び保税地域（同項第二号に規定する保税地域をいう。以下附則第四十六条までにおいて同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下同条までにおいて同じ。）のうち第一号に規定する飲食料品に該当するものに係る消費税の税率は、同法第二十九条の規定にかかわらず、百分の六・二四とする。
suppl-4281-15/art-34/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The tax rate for consumption tax on those of the taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter through Article 52 of the Supplementary Provisions) made in Japan by a business operator during the period from October 1, 2019 (referred to as the "2019 application date" through Article 40 of the Supplementary Provisions) to the day preceding the 2023 Effective Date that are listed below (referred to as "2019 reduced-rate transfers, etc. of assets" through Article 39 of the Supplementary Provisions), and on those of the taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter through Article 46 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter through that Article) that fall under the food and drink items prescribed in item (i), is 6.24/100, notwithstanding Article 29 of that Act.
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**一** 飲食料品（食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む。以下この号において同じ。）の譲渡（次に掲げる課税資産の譲渡等は、含まないものとする。）
suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item) (the following taxable transfers, etc. of assets are not included);
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**イ** 飲食店業その他の政令で定める事業を営む者が行う食事の提供（テーブル、椅子、カウンターその他の飲食に用いられる設備のある場所において飲食料品を飲食させる役務の提供をいい、当該飲食料品を持帰りのための容器に入れ、又は包装を施して行う譲渡は、含まないものとする。）
suppl-4281-15/art-34/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped);
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**ロ** 課税資産の譲渡等の相手方が指定した場所において行う加熱、調理又は給仕等の役務を伴う飲食料品の提供（老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項に規定する有料老人ホームその他の人が生活を営む場所として政令で定める施設において行う政令で定める飲食料品の提供を除く。）
suppl-4281-15/art-34/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) or at any other facility specified by Cabinet Order as a place where people live their lives).
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**二** 一定の題号を用い、政治、経済、社会、文化等に関する一般社会的事実を掲載する新聞（一週に二回以上発行する新聞に限る。）の定期購読契約（当該新聞を購読しようとする者に対して、当該新聞を定期的に継続して供給することを約する契約をいう。）に基づく譲渡
suppl-4281-15/art-34/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply a newspaper regularly and continuously to a person who intends to subscribe to it) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week).
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**第二項** 元年適用日から五年施行日の前日までの間における消費税法第三十条、第三十二条、第三十六条、第三十八条、第三十九条、第四十三条、第四十五条及び第四十七条の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。この場合において、読み替えられたこれらの規定は、この附則に別段の定めがあるものを除き、元年適用日以後に国内において事業者が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下附則第五十条までにおいて同じ。）及び元年適用日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第五十三条の二までにおいて同じ。）並びに元年適用日以後に保税地域から引き取られる課税貨物に係る消費税について適用し、元年適用日前に国内において事業者が行った資産の譲渡等及び元年適用日前に国内において事業者が行った課税仕入れ並びに元年適用日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
第三十条第一項 百十分の七・八 百十分の七・八（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）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。以下この章において同じ。）に係るものである場合には、百八分の六・二四）
第三十条第八項第一号ハ 内容 内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第一号ハ 内容 内容（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）
第三十条第九項第一号ニ 課税資産の譲渡等の 税率の異なるごとに区分して合計した課税資産の譲渡等の
第三十条第九項第二号ニ 内容 内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第二号ホ 第一項 税率の異なるごとに区分して合計した第一項
第三十二条第一項第一号 百十分の七・八 百十分の七・八（当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十六条第一項 百十分の七・八 百十分の七・八（当該課税仕入れに係る棚卸資産が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合又は当該課税貨物が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項第一号に規定する飲食料品に該当するものである場合には、百八分の六・二四）
第三十八条第一項 百分の十 百分の十（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、百分の八）
百十分の七・八 百十分の七・八（当該売上げに係る対価の返還等が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十九条第一項 百十分の七・八 百十分の七・八（当該税込価額が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第四十三条第一項第一号 課税資産の譲渡等に係る 課税資産の譲渡等に係る税率の異なるごとに区分した
第四十三条第一項第二号 課税標準額 税率の異なるごとに区分した課税標準額
第四十五条第一項第一号 ）に係る ）に係る税率の異なるごとに区分した
第四十五条第一項第二号 課税標準額 税率の異なるごとに区分した課税標準額
第四十七条第一項第一号 数量及び 数量、
いう。） いう。）及び税率
suppl-4281-15/art-34/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the application of Articles 30, 32, 36, 38, 39, 43, 45 and 47 of the Consumption Tax Act during the period from the 2019 application date to the day preceding the 2023 Effective Date, the terms listed in the middle column of the following table that appear in the provisions of that Act listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively. In this case, except as otherwise provided in these Supplementary Provisions, those provisions as so replaced apply to consumption tax on transfers, etc. of assets made by business operators in Japan on or after the 2019 application date (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions), taxable purchases made by business operators in Japan on or after the 2019 application date (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and taxable goods taken out of bonded areas on or after the 2019 application date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan before the 2019 application date, taxable purchases made by business operators in Japan before the 2019 application date, and taxable goods taken out of bonded areas before the 2019 application date.
Article 30, paragraph (1) 7.8/110 7.8/110 (or, where that taxable purchase relates to 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 Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this Chapter) received from another person, 6.24/108)
Article 30, paragraph (8), item (i), (c) details details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (c) details details (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, the details of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (d) of taxable transfers, etc. of assets of taxable transfers, etc. of assets classified and totaled for each differing tax rate
Article 30, paragraph (9), item (ii), (d) details details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (ii), (e) paragraph (1) paragraph (1) classified and totaled for each differing tax rate
Article 32, paragraph (1), item (i) 7.8/110 7.8/110 (or, where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, 6.24/108)
Article 36, paragraph (1) 7.8/110 7.8/110 (or, where the inventory relating to that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, or where those taxable goods fall under the food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), 6.24/108)
Article 38, paragraph (1) 10/100 10/100 (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, 8/100)
7.8/110 7.8/110 (or, where that refund, etc. of consideration for sales relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 39, paragraph (1) 7.8/110 7.8/110 (or, where that tax-inclusive price relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 43, paragraph (1), item (i) relating to taxable transfers, etc. of assets relating to taxable transfers, etc. of assets and classified by differing tax rates
Article 43, paragraph (1), item (ii) tax base amount tax base amount classified by differing tax rates
Article 45, paragraph (1), item (i) total of the amounts constituting the tax base relating to taxable transfers, etc. of assets total, classified by differing tax rates, of the amounts constituting the tax base relating to taxable transfers, etc. of assets
Article 45, paragraph (1), item (ii) tax base amount tax base amount classified by differing tax rates
Article 47, paragraph (1), item (i) quantity and quantity,
referred to as the "tax base amount" in the following item) referred to as the "tax base amount" in the following item) and the tax rate
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**第三項** 前項前段の規定の適用がある場合における消費税法第三十条第七項の規定の適用については、前項前段の規定による読替え前の同法第三十条第九項第一号に掲げる書類の交付を受けた事業者が、当該書類に係る課税資産の譲渡等の事実に基づき次に掲げる記載事項に係る追記をした当該書類を保存するときは、消費税法第三十条第七項に規定する請求書等の保存があるものとみなして、同項の規定を適用する。
suppl-4281-15/art-34/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the application of Article 30, paragraph (7) of the Consumption Tax Act in the case where the first sentence of the preceding paragraph applies, where a business operator that has received delivery of a document listed in Article 30, paragraph (9), item (i) of the Consumption Tax Act as it reads before the replacement of terms under the first sentence of the preceding paragraph preserves that document with additional entries made, based on the fact of the taxable transfer, etc. of assets relating to that document, concerning the following matters to be stated, it is deemed that the invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act have been preserved, and the provisions of that paragraph apply.
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**一** 消費税法第三十条第九項第一号ハに掲げる記載事項（当該記載事項のうち、課税資産の譲渡等が元年軽減対象資産の譲渡等である旨に限る。）
suppl-4281-15/art-34/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets);
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**二** 消費税法第三十条第九項第一号ニに掲げる記載事項
suppl-4281-15/art-34/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the matters to be stated listed in Article 30, paragraph (9), item (i), (d) of the Consumption Tax Act.
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**第四項** 第一項の規定の適用を受ける元年軽減対象資産の譲渡等に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。）の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-34/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The method of calculating the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act) relating to 2019 reduced-rate transfers, etc. of assets to which the provisions of paragraph (1) apply, and other matters necessary for the application of the provisions of the preceding three paragraphs, are prescribed by Cabinet Order.
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### 第三十五条（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — Transitional Measures Concerning Tax Rates in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
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suppl-4281-15/art-35 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、元年適用日前に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項及び附則第五十条第二項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法（三十年改正法附則第四十四条第二項に規定する旧効力消費税法をいう。附則第五十条第二項において同じ。）第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で元年適用日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち元年適用日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、前条第一項の規定は、適用しない。
suppl-4281-15/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2019 application date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph and Article 50, paragraph (2) of the Supplementary Provisions) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect (meaning the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 50, paragraph (2) of the Supplementary Provisions); the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2019 application date, the provisions of paragraph (1) of the preceding Article do not apply to the consumption tax on the portion of that lease transfer that is deemed to be a taxable transfer, etc. of assets made on or after the 2019 application date.
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**第二項** 前項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に適用される税率に関し必要な事項は、政令で定める。
suppl-4281-15/art-35/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding paragraph, necessary matters concerning the tax rate applicable to taxable transfers, etc. of assets to which the special provision on the time of transfer, etc. of assets applies are prescribed by Cabinet Order.
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### 第三十六条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
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suppl-4281-15/art-36 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額（同法第二十八条第一項に規定する対価の額をいう。以下附則第五十条までにおいて同じ。）を収入した日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、附則第三十四条第一項の規定は、適用しない。
suppl-4281-15/art-36/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions) for those taxable transfers, etc. of assets was received falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.
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**第二項** 消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-36/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.
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### 第三十七条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-4281-15/art-37 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、附則第三十四条第一項の規定は、適用しない。
suppl-4281-15/art-37/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.
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**第二項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、元年適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-37/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.
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**第三項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税資産の譲渡等及び課税仕入れに関する経過措置については、前二項の規定に準じて、政令で定める。
suppl-4281-15/art-37/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.
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### 第三十八条（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — Transitional Measures Concerning Calculation of the Tax Base, etc. of Small and Medium-Sized Business Operators That Make 2019 Reduced-Rate Transfers, etc. of Assets
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suppl-4281-15/art-38 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 元年軽減対象資産の譲渡等（消費税法第七条第一項、第五条の規定（同条中同法第八条の改正規定に限る。以下この項及び附則第五十二条第一項において同じ。）による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条及び次条第一項において同じ。）を行う事業者（消費税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。以下附則第四十条までにおいて同じ。）が、適用対象期間（その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。以下附則第五十三条の二までにおいて同じ。）が五千万円以下である課税期間（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。以下附則第五十三条の二までにおいて同じ。）（二十八年新消費税法第三十七条第一項に規定する分割等に係る課税期間を除く。次項において同じ。）のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った課税資産の譲渡等（消費税法第七条第一項、第五条の規定による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下この項及び次項第一号において「二十四年消費税法改正法」という。）附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第一項の規定の適用を受ける課税資産の譲渡等その他の政令で定める課税資産の譲渡等を除く。以下この条及び次条第一項第一号において同じ。）の税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。以下この条及び同項各号において同じ。）を税率の異なるごとに区分して合計することにつき困難な事情があるときは、当該税込価額の合計額に軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
suppl-4281-15/art-38/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5 (limited to the provision of that Article amending Article 8 of that Act; the same applies hereinafter in this paragraph and Article 52, paragraph (1) of the Supplementary Provisions), or other provisions of laws or treaties; the same applies hereinafter in this Article and paragraph (1) of the following Article) (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions) has difficulty in totaling, classified by differing tax rates, the tax-inclusive value (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including an amount equivalent to the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this Article and in the items of paragraph (1) of the following Article) of taxable transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5, or other provisions of laws or treaties, taxable transfers, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter in this paragraph and paragraph (2), item (i) referred to as the "2012 Consumption Tax Act Amendment Act"), as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply, and other taxable transfers, etc. of assets specified by Cabinet Order; the same applies hereinafter in this Article and paragraph (1), item (i) of the following Article) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) are 50,000,000 yen or less (meaning the taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) (excluding taxable periods relating to a corporate split, etc. prescribed in Article 37, paragraph (1) of the 2016 New Consumption Tax Act; the same applies in the following paragraph), the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
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**一** 当該適用対象期間における通常の事業を行う連続する十営業日（当該適用対象期間に通常の事業を行う連続する十営業日がない場合には、当該適用対象期間）中に国内において行った課税資産の譲渡等の税込価額の合計額
suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the total tax-inclusive value of taxable transfers, etc. of assets made in Japan during ten consecutive business days of normal business in that eligible period (or, where there are no ten consecutive business days of normal business in that eligible period, during that eligible period);
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**二** 前号に掲げる金額のうち、元年軽減対象資産の譲渡等に係る部分の金額
suppl-4281-15/art-38/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
of the amount listed in the preceding item, the amount of the portion relating to 2019 reduced-rate transfers, etc. of assets.
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**第二項** 元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間であって二十八年新消費税法第三十七条第一項の規定の適用を受けない課税期間のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、前項の規定の適用を受ける場合を除き、当該税込価額の合計額に小売等軽減仕入割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象小売等税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象小売等税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
suppl-4281-15/art-38/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less and to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act do not apply, the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied, except where the provisions of the preceding paragraph apply, by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the retail, etc. reduced-rate purchase ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive retail, etc. sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive retail, etc. sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets relating to wholesale business and retail business (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
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**一** 当該適用対象期間中に国内において行った課税仕入れに係る支払対価の額（消費税法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下附則第四十条までにおいて同じ。）、同項に規定する特定課税仕入れに係る支払対価の額に百分の百十（二十四年消費税法改正法附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第二項、第八条第一項又は第十四条第一項の規定の適用を受ける特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。附則第四十四条第四項及び第五項において同じ。）である場合には、百分の百八）を乗じて計算した金額及び当該適用対象期間中に保税地域から引き取った課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。次条第一項において同じ。）に係る消費税の課税標準に当該課税貨物に課された又は課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）を加算した金額（同条第一項及び附則第四十条第一項において「課税貨物に係る税込引取価額」という。）のうち、卸売業及び小売業にのみ要するものの金額の合計額
suppl-4281-15/art-38/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the total amount required solely for wholesale business and retail business, out of the amount of consideration paid for taxable purchases made in Japan during that eligible period (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions), the amount calculated by multiplying the amount of consideration paid for specified taxable purchases prescribed in that paragraph by 110/100 (or 108/100 where they are specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in Article 44, paragraphs (4) and (5) of the Supplementary Provisions) to which the provisions of Article 5, paragraph (2), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply), and the amount obtained by adding, to the tax base of consumption tax on taxable goods taken out of a bonded area during that eligible period (excluding those exempt from consumption tax under the provisions of other laws or treaties; the same applies in paragraph (1) of the following Article), the amount of consumption tax imposed or to be imposed on those taxable goods and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base (excluding the amount equivalent to the amount of accessory tax on those tax amounts) (referred to as the "tax-inclusive value of taxable goods taken out of a bonded area" in paragraph (1) of the following Article and Article 40, paragraph (1) of the Supplementary Provisions);
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**二** 前号に掲げる金額のうち、元年軽減対象資産の譲渡等にのみ要するものの金額
suppl-4281-15/art-38/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
of the amount listed in the preceding item, the amount required solely for 2019 reduced-rate transfers, etc. of assets.
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**第三項** 前項に規定する卸売業とは、他の者から購入した商品をその性質及び形状を変更しないで他の事業者に対して販売する事業をいうものとし、同項に規定する小売業とは、他の者から購入した商品をその性質及び形状を変更しないで販売する事業で同項に規定する卸売業以外のものをいうものとする。
suppl-4281-15/art-38/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Wholesale business prescribed in the preceding paragraph means a business that sells goods purchased from another person to another business operator without changing their nature and form, and retail business prescribed in that paragraph means a business that sells goods purchased from another person without changing their nature and form, other than wholesale business prescribed in that paragraph.
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**第四項** 第一項又は第二項の規定の適用を受けようとする事業者（主として元年軽減対象資産の譲渡等を行う事業者に限る。）が、第一項の軽減売上割合又は第二項の小売等軽減仕入割合の計算につき困難な事情があるときは、百分の五十を当該軽減売上割合又は当該小売等軽減仕入割合とみなして、これらの規定を適用することができる。
suppl-4281-15/art-38/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that intends to apply the provisions of paragraph (1) or (2) (limited to a business operator that mainly makes 2019 reduced-rate transfers, etc. of assets) has difficulty in calculating the reduced-rate sales ratio under paragraph (1) or the retail, etc. reduced-rate purchase ratio under paragraph (2), it may apply those provisions by deeming 50/100 to be that reduced-rate sales ratio or that retail, etc. reduced-rate purchase ratio.
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**第五項** 消費税法第三十八条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（前項の規定の適用を受けた課税資産の譲渡等を含む。）につき、同条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等の対象となった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該売上げに係る対価の返還等の金額を税率の異なるごとに区分することが困難な場合には、当該売上げに係る対価の返還等の金額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（前項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十八条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
suppl-4281-15/art-38/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act makes a refund, etc. of consideration for sales prescribed in paragraph (1) of that Article with respect to a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of the preceding paragraph have been applied), the provisions of Article 38, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets that is the subject of that refund, etc. of consideration for sales; provided, however, that where it is difficult to classify the amount of that refund, etc. of consideration for sales by differing tax rates, the provisions of Article 38, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the amount of that refund, etc. of consideration for sales by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of the preceding paragraph apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 38, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
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**第六項** 消費税法第三十九条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（第四項の規定の適用を受けた課税資産の譲渡等を含む。）に係る売掛金その他の債権につき、同条第一項に規定する事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該領収をすることができなくなった課税資産の譲渡等の税込価額を税率の異なるごとに区分することが困難な場合には、当該領収をすることができなくなった課税資産の譲渡等の税込価額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（第四項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十九条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
suppl-4281-15/art-38/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act becomes unable to receive the whole or part of the tax-inclusive value of a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of paragraph (4) have been applied), because the facts prescribed in paragraph (1) of that Article have occurred with respect to accounts receivable or other claims relating to that taxable transfer, etc. of assets, the provisions of Article 39, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets for which receipt has become impossible; provided, however, that where it is difficult to classify by differing tax rates the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible, the provisions of Article 39, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of paragraph (4) apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 39, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
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**第七項** 第一項に規定する軽減売上割合の計算方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-38/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The method of calculating the reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第三十九条（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — Transitional Measures Concerning Small and Medium-Sized Business Operators Engaged in Retail Business, etc. That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate
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suppl-4281-15/art-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間（二十八年新消費税法第三十七条第一項の規定の適用を受ける課税期間及び同項に規定する分割等に係る課税期間を除く。）のうち元年適用日から元年適用日以後一年を経過する日の属する課税期間の末日までの期間に該当する期間をいう。次項において同じ。）中に国内において行った卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）に係る課税仕入れに係る支払対価の額又は当該適用対象期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、消費税法第三十条第一項の規定にかかわらず、当該課税仕入れに係る支払対価の額及び当該課税貨物に係る税込引取価額の合計額に小売等軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。次項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込課税仕入れ等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込課税仕入れ等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、当該適用対象期間における卸売業及び小売業に係る課税仕入れ等の税額（同条第一項の規定により控除する同項に規定する課税仕入れに係る消費税額及び同項に規定する保税地域からの引取りに係る課税貨物につき課された又は課されるべき消費税額をいう。第三項において同じ。）の合計額とすることができる。ただし、前条第二項の規定の適用を受ける場合は、この限りでない。
suppl-4281-15/art-39/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply.
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**一** 当該適用対象期間中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額の合計額
suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the total tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period;
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**二** 当該適用対象期間中に国内において行った卸売業及び小売業に係る元年軽減対象資産の譲渡等の税込価額の合計額
suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the total tax-inclusive value of 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period.
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**第二項** 消費税法第三十二条第一項の事業者が、前項の規定の適用を受けた課税仕入れにつき、同条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る課税仕入れの事実に基づき、同項の規定を適用する。ただし、当該課税仕入れに係る支払対価の額につき返還を受けた金額又は減額を受けた債務の額を税率の異なるごとに区分することが困難な場合には、当該課税仕入れに係る支払対価の額につき返還を受けた金額又は減額を受けた債務の額の合計額に当該課税仕入れを行った適用対象期間における小売等軽減売上割合を乗じて計算した金額（以下この項において「軽減対象税込対価の返還等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込対価の返還等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十二条第一項第一号に規定する仕入れに係る対価の返還等を受けた金額に係る消費税額として、同条の規定を適用することができる。
suppl-4281-15/art-39/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
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**第三項** 第一項の規定の適用を受ける課税仕入れ等の税額の控除に係る消費税法第三十条第八項及び第九項の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-39/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply.
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**第四項** 第一項に規定する小売等軽減売上割合の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-39/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
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### 第四十条（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置） — Transitional Measures Concerning Small and Medium-Sized Business Operators That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate
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suppl-4281-15/art-40 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** その基準期間における課税売上高が五千万円以下である課税期間（二十八年新消費税法第三十七条第一項の規定の適用を受ける課税期間及び同項に規定する分割等に係る課税期間を除き、元年適用日から元年適用日以後一年を経過する日までの日の属する課税期間に限る。次項及び第三項において「適用対象期間」という。）中に国内において行った課税仕入れに係る支払対価の額又は当該課税期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情のある事業者が、当該課税期間につき同条第一項の規定の適用を受ける旨を記載した届出書を当該課税期間の末日までにその納税地を所轄する税務署長に提出したときは、当該事業者は同項の規定による届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなす。
suppl-4281-15/art-40/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during a taxable period for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph, and limited to a taxable period that includes a day from the 2019 application date to the day on which one year has elapsed from the 2019 application date; referred to as the "eligible period" in the following paragraph and paragraph (3)), or the tax-inclusive value of taxable goods taken out of a bonded area during that taxable period, submits to the district director having jurisdiction over its place for tax payment, by the last day of that taxable period, a written notification stating that the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act are to apply to it for that taxable period, that business operator is deemed to have submitted the written notification under that paragraph to that district director on the day before the first day of that taxable period.
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**第二項** 二十八年新消費税法第三十七条第三項各号に掲げる場合に該当する事業者が、適用対象期間中に国内において行った課税仕入れに係る支払対価の額を税率の異なるごとに区分して合計することにつき著しく困難な事情があるときは、同項本文の規定は、適用しない。
suppl-4281-15/art-40/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that falls under the cases listed in the items of Article 37, paragraph (3) of the 2016 New Consumption Tax Act has extreme difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during the eligible period, the provisions of the main clause of that paragraph do not apply.
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**第三項** 第一項の規定により二十八年新消費税法第三十七条第一項の規定の適用を受けようとする事業者は、元年適用日前においても、適用対象期間に係る同項の届出書を提出することができる。
suppl-4281-15/art-40/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that intends to have the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply to it pursuant to the provisions of paragraph (1) may submit the written notification under Article 37, paragraph (1) of the 2016 New Consumption Tax Act for the eligible period even before the 2019 application date.
machine translation, not official
**第四項** 前三項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-40/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第四十四条（適格請求書発行事業者の登録等に関する経過措置） — Transitional Measures Concerning Registration, etc. of Qualified Invoice Issuers
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suppl-4281-15/art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 五年施行日から令和六年三月三十一日までの間のいずれかの日に五年改正規定による改正後の消費税法（以下附則第五十三条の二までにおいて「新消費税法」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は、五年施行日前においても、同条第二項の規定の例により、同項の申請書を提出することができる。ただし、五年施行日に同条第一項の登録を受けようとする事業者は、五年施行日の六月前の日（消費税法第九条の二第一項の規定により同法第九条第一項本文の規定の適用を受けないこととなる事業者にあっては、五年施行日の三月前の日）までに、当該申請書をその納税地を所轄する税務署長に提出しなければならない。
suppl-4281-15/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that intends to receive registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the 2023 amendment provisions (hereinafter referred to as the "New Consumption Tax Act" through Article 53-2 of the Supplementary Provisions) on any day during the period from the 2023 Effective Date to March 31, 2024 may, even before the 2023 Effective Date, submit the written application under paragraph (2) of that Article, in accordance with the provisions of that paragraph; provided, however, that a business operator that intends to receive registration under paragraph (1) of that Article on the 2023 Effective Date must submit that written application to the district director having jurisdiction over its place for tax payment by the day six months before the 2023 Effective Date (or by the day three months before the 2023 Effective Date, for a business operator that is no longer subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act pursuant to Article 9-2, paragraph (1) of that Act).
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**第二項** 前項の規定により新消費税法第五十七条の二第二項の申請書を提出した事業者（次項の規定により同条第三項の規定による登録に係る同条第七項の通知を受けた事業者に限る。）は、当該申請書に記載した事項に変更があったときは、五年施行日前においても、同条第八項の規定の例により、同項の届出書を提出しなければならない。
suppl-4281-15/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article relating to registration under paragraph (3) of that Article) must, where there is a change in the matters stated in that written application, submit the written notification under paragraph (8) of that Article, even before the 2023 Effective Date, in accordance with the provisions of that paragraph.
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**第三項** 税務署長は、第一項の規定により新消費税法第五十七条の二第二項の申請書の提出を受けた場合又は前項の規定により同条第八項の届出書の提出を受けた場合には、五年施行日前においても、同条第三項から第七項まで及び第九項の規定の例により、同条第三項の規定による登録、同条第四項の規定による公表、同条第五項の規定による登録の拒否、同条第六項の規定による登録の取消し、同条第七項の規定による通知及び同条第九項の規定による登録の変更（以下この項において「登録等」という。）をすることができる。この場合において、これらの規定の例によりされた登録等は、五年施行日（同条第一項の登録がされた日（以下附則第五十一条の二までにおいて「登録開始日」という。）が五年施行日の翌日以後である場合には、当該登録開始日）においてこれらの規定により行われたものとみなす。
suppl-4281-15/art-44/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where the district director has received the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before the 2023 Effective Date, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, carry out registration under paragraph (3) of that Article, publication under paragraph (4) of that Article, refusal of registration under paragraph (5) of that Article, cancellation of registration under paragraph (6) of that Article, notice under paragraph (7) of that Article and change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. carried out in accordance with those provisions is deemed to have been carried out under those provisions on the 2023 Effective Date (or, where the day on which registration under paragraph (1) of that Article was made (hereinafter referred to as the "registration start date" through Article 51-2 of the Supplementary Provisions) is on or after the day following the 2023 Effective Date, on that registration start date).
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**第四項** 新消費税法第五十七条の二第二項の申請書を提出した事業者（登録開始日が五年施行日から五年施行日以後六年を経過する日までの日の属する課税期間中である事業者に限る。）の当該登録開始日の属する課税期間（その基準期間における課税売上高が千万円を超える課税期間、消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項から第四項まで、第十二条第一項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間及び当該登録開始日の前日までに同法第十条第一項の相続、同法第十一条第一項の合併又は同法第十二条第五項の吸収分割があったことにより消費税を納める義務が免除されないこととなる課税期間を除く。）のうち当該登録開始日から当該課税期間の末日までの間における課税資産の譲渡等及び特定課税仕入れについては、消費税法第九条第一項本文の規定は、適用しない。
suppl-4281-15/art-44/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to taxable transfers, etc. of assets and specified taxable purchases during the period from the registration start date to the last day of the taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act having taken place by the day before that registration start date) that includes that registration start date, of a business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act (limited to a business operator whose registration start date falls within a taxable period within the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date), the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act do not apply.
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**第五項** 前項の規定の適用を受ける事業者の登録開始日の属する課税期間の翌課税期間から登録開始日以後二年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、同法第九条第一項本文の規定は、適用しない。ただし、登録開始日の属する課税期間が五年施行日を含む課税期間である場合は、この限りでない。
suppl-4281-15/art-44/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to taxable transfers, etc. of assets and specified taxable purchases in each taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act) from the taxable period following the taxable period that includes the registration start date of a business operator to which the provisions of the preceding paragraph apply through the taxable period that includes the day on which two years have elapsed from the registration start date, the provisions of the main clause of Article 9, paragraph (1) of that Act do not apply; provided, however, that this does not apply where the taxable period that includes the registration start date is a taxable period that includes the 2023 Effective Date.
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**第六項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-44/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第四十五条（五年施行日前に登録国外事業者であった者に関する経過措置） — Transitional Measures Concerning Persons Who Were Registered Foreign Business Operators Before the 2023 Effective Date
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suppl-4281-15/art-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前条の規定にかかわらず、令和五年九月一日において登録国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者をいう。次項及び第四項において同じ。）である者であって、二十七年改正法附則第三十九条第十一項の規定による届出書を提出していない者は、五年施行日において新消費税法第五十七条の二第一項の登録を受けたものとみなして、この附則及び新消費税法の規定を適用する。この場合において、その納税地を所轄する税務署長は、適格請求書発行事業者登録簿（同条第四項に規定する適格請求書発行事業者登録簿をいう。次項において同じ。）に氏名又は名称、同条第四項の登録番号（第三項において「新登録番号」という。）その他の政令で定める事項を登載するものとする。
suppl-4281-15/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of the preceding Article, a person who is a registered foreign business operator (meaning a registered foreign business operator prescribed in the proviso to Article 38, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "2015 Amendment Act" through Article 51-3 of the Supplementary Provisions); the same applies in paragraphs (2) and (4)) on September 1, 2023 and who has not submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act is deemed to have received registration under Article 57-2, paragraph (1) of the New Consumption Tax Act on the 2023 Effective Date, and these Supplementary Provisions and the provisions of the New Consumption Tax Act apply. In this case, the district director having jurisdiction over that person's place for tax payment is to enter, in the register of qualified invoice issuers (meaning the register of qualified invoice issuers prescribed in paragraph (4) of that Article; the same applies in the following paragraph), that person's name or title, the registration number under paragraph (4) of that Article (referred to as the "new registration number" in paragraph (3)) and other matters specified by Cabinet Order.
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**第二項** 税務署長は、前項の規定の適用を受ける登録国外事業者に対し、書面によりその旨を通知する。この場合において、税務署長は、政令で定めるところにより、適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
suppl-4281-15/art-45/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The district director is to notify in writing a registered foreign business operator to which the provisions of the preceding paragraph apply to that effect. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as specified by Cabinet Order.
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**第三項** 第一項の規定により適格請求書発行事業者（新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいう。附則第五十一条の二及び第五十一条の三において同じ。）となった事業者が、新消費税法第五十七条の四第一項から第三項までの規定により交付する同条第一項の適格請求書、同条第二項の適格簡易請求書若しくは同条第三項の適格返還請求書に新登録番号を記載することにつき困難な事情があるとき、又は同条第五項の規定により提供する同項の電磁的記録に新登録番号を記録することにつき困難な事情があるときは、五年施行日から令和六年三月三十一日までの間に交付するこれらの書類に記載する新登録番号又は提供する当該電磁的記録に記録する新登録番号に代えて、第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第四項の登録番号を記載し、又は記録することができる。
suppl-4281-15/art-45/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that has become a qualified invoice issuer (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the New Consumption Tax Act; the same applies in Articles 51-2 and 51-3 of the Supplementary Provisions) pursuant to the provisions of paragraph (1) has difficulty in stating the new registration number in the qualified invoice under paragraph (1) of Article 57-4 of the New Consumption Tax Act, the qualified simplified invoice under paragraph (2) of that Article or the qualified return invoice under paragraph (3) of that Article, which it issues pursuant to paragraphs (1) through (3) of that Article, or has difficulty in recording the new registration number in the electronic or magnetic record under paragraph (5) of that Article that it provides pursuant to paragraph (5) of that Article, it may, in lieu of the new registration number to be stated in those documents issued, or the new registration number to be recorded in that electronic or magnetic record provided, during the period from the 2023 Effective Date to March 31, 2024, state or record the registration number under Article 39, paragraph (4) of the Supplementary Provisions of the 2015 Amendment Act before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).
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**第四項** 第一項の規定の適用を受ける登録国外事業者が、五年施行日の前日までに二十七年改正法附則第三十九条第十一項の規定による届出書をその納税地を所轄する税務署長を経由して国税庁長官へ提出したときは、五年施行日に新消費税法第五十七条の二第十項第一号の規定による届出書を当該税務署長に提出したものとみなす。
suppl-4281-15/art-45/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a registered foreign business operator to which the provisions of paragraph (1) apply has, by the day before the 2023 Effective Date, submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, it is deemed to have submitted the written notification under Article 57-2, paragraph (10), item (i) of the New Consumption Tax Act to that district director on the 2023 Effective Date.
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### 第四十六条（五年改正規定の施行に伴う消費税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act Accompanying the Enforcement of the 2023 Amendment Provisions
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suppl-4281-15/art-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、新消費税法の規定は、五年施行日以後に国内において事業者が行う資産の譲渡等及び五年施行日以後に国内において事業者が行う課税仕入れ並びに五年施行日以後に保税地域から引き取られる課税貨物に係る消費税について適用し、五年施行日前に国内において事業者が行った資産の譲渡等及び五年施行日前に国内において事業者が行った課税仕入れ並びに五年施行日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
suppl-4281-15/art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of the New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date.
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**第二項** この附則に別段の定めがあるものを除き、新消費税法第九条第一項の規定は、五年施行日後に開始する課税期間について適用し、五年施行日以前に開始した課税期間については、なお従前の例による。
suppl-4281-15/art-46/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date.
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### 第四十七条（小規模事業者に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to Small-Scale Business Operators
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suppl-4281-15/art-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
suppl-4281-15/art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.
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### 第四十八条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
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suppl-4281-15/art-48 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、五年施行日前に国内において行った課税仕入れにつき、五年施行日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4281-15/art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator receives, on or after the 2023 Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the 2023 Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
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### 第四十九条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
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suppl-4281-15/art-49 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十三条の規定は、五年施行日以後に終了する同条第一項に規定する中間申告対象期間から適用する。
suppl-4281-15/art-49/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date.
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**第二項** 新消費税法第四十五条の規定は、五年施行日以後に終了する課税期間から適用する。
suppl-4281-15/art-49/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date.
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### 第五十条（適格請求書等の交付に関する経過措置） — Transitional Measures Concerning Issuance of Qualified Invoices, etc.
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suppl-4281-15/art-50 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第一項の規定は、五年施行日以後に国内において事業者が行う課税資産の譲渡等について適用する。
suppl-4281-15/art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date.
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**第二項** 事業者が、五年施行日前に行った消費税法第十六条第一項に規定するリース譲渡（三十年改正法第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち五年施行日以後に行ったものとみなされる部分の課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective Date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date.
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**第三項** 消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額を収入した日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
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**第四項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
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**第五項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第三項の規定は、同条第一項の規定の適用を受けた課税資産の譲渡等につき行った新消費税法第三十八条第一項に規定する売上げに係る対価の返還等について適用する。
suppl-4281-15/art-50/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied.
machine translation, not official
**第六項** 前各項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に係る新消費税法第五十七条の四の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-50/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order.
machine translation, not official
### 第五十一条（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to the National Government, Local Governments, etc.
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suppl-4281-15/art-51 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、五年施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
suppl-4281-15/art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.
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**第二項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が五年施行日前に行った課税仕入れに関する経過措置については、前項の規定に準じて、政令で定める。
suppl-4281-15/art-51/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transitional measures concerning taxable purchases made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding paragraph.
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### 第五十一条の二（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） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers
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suppl-4281-15/art-51-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 適格請求書発行事業者（消費税法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる者を含み、その課税期間の初日において所得税法第二条第一項第八号の四又は法人税法第二条第十二号の十九に規定する恒久的施設を有しない消費税法第二条第一項第四号の二に規定する国外事業者を除く。以下この条及び次条において同じ。）の五年施行日から五年施行日以後三年を経過する日までの日の属する課税期間（同法第五十七条の二第一項の登録（同法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる場合における当該登録を含む。次条第一項において同じ。）、同法第九条第四項の規定による届出書の提出又は同法第十条第一項の規定の適用がなかったとしたならば消費税を納める義務が免除されることとなる課税期間に限るものとし、次に掲げる課税期間を除く。）については、同法第三十条から第三十七条までの規定により同法第三十条第一項に規定する課税標準額に対する消費税額から控除することができる同条第二項に規定する課税仕入れ等の税額の合計額は、同条から同法第三十七条までの規定にかかわらず、特別控除税額とすることができる。この場合において、当該特別控除税額は、当該課税期間における同法第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to a taxable period of a qualified invoice issuer (including a person deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of the Consumption Tax Act pursuant to Article 57-3, paragraph (3) of that Act, and excluding a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act that, on the first day of the taxable period, has no permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or Article 2, item (xii)-19 of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article) that includes a day falling within the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of the Consumption Tax Act (including that registration in the case where the person is deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of that Act pursuant to Article 57-3, paragraph (3) of that Act; the same applies in paragraph (1) of the following Article), no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in the following items), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.
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**一** 五年施行日の属する課税期間であって五年施行日前から引き続き消費税法第九条第四項の規定の適用を受ける課税期間
suppl-4281-15/art-51-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a taxable period that includes the 2023 Effective Date and to which the provisions of Article 9, paragraph (4) of the Consumption Tax Act have been continuously applied since before the 2023 Effective Date;
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**二** 消費税法第九条第七項に規定する調整対象固定資産の仕入れ等を行った場合に該当する場合における同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の翌課税期間から当該調整対象固定資産の仕入れ等の日の属する課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間
suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in the case that falls under a case where a purchase, etc. of an adjustment-target fixed asset prescribed in Article 9, paragraph (7) of the Consumption Tax Act has been made, each taxable period from the taxable period following the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset;
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**三** 登録開始日の前日までに消費税法第十条第一項の相続があったことにより同項の規定の適用を受ける課税期間
suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a taxable period to which the provisions of Article 10, paragraph (1) of the Consumption Tax Act apply because an inheritance under that paragraph took place by the day before the registration start date;
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**四** 消費税法第十九条第一項第三号から第四号の二までの規定の適用を受ける課税期間及び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
suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
a taxable period to which Article 19, paragraph (1), items (iii) through (iv)-2 of the Consumption Tax Act apply, and a period that is deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article.
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**第二項** 前項に規定する特別控除税額とは、当該適格請求書発行事業者の当該課税期間の課税資産の譲渡等（消費税法第七条第一項若しくは第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における新消費税法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額の百分の八十に相当する金額をいう。
suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 80/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act in that taxable period.
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**第三項** 第一項の規定の適用を受けようとする適格請求書発行事業者は、新消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the New Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).
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**第四項** 適格請求書発行事業者の第一項の規定の適用を受ける課税期間における消費税法第九条第七項並びに第十二条の四第一項及び第三項、新消費税法第四十五条第一項及び第六十条第四項並びに二十七年改正法附則第四十四条第二項の規定の適用については、消費税法第九条第七項並びに第十二条の四第一項及び第三項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、新消費税法第四十五条第一項第三号中「前章」とあるのは「前章及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、新消費税法第六十条第四項中「第三十七条」とあるのは「第三十七条又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、二十七年改正法附則第四十四条第二項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」とする。
suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act, Article 45, paragraph (1) and Article 60, paragraph (4) of the New Consumption Tax Act, and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of the New Consumption Tax Act with "the preceding Chapter and Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37" in Article 60, paragraph (4) of the New Consumption Tax Act with "Article 37 or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
machine translation, not official
**第五項** 新消費税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が消費税法第九条第四項の規定による届出書の提出により五年施行日の属する課税期間の初日から消費税を納める義務が免除されないこととなる場合において、当該事業者が附則第四十四条第一項の規定により新消費税法第五十七条の二第二項の規定による申請書を提出しているときは、当該事業者の当該課税期間に係る消費税法第九条第五項の規定による届出書の提出については、同条第六項の規定は、適用しない。この場合において、当該課税期間中に当該課税期間について同条第四項の規定の適用を受けることをやめようとする旨を記載した当該届出書をその納税地を所轄する税務署長に提出したときは、当該届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第八項の規定を適用する。
suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act ceases to be exempt from the obligation to pay consumption tax from the first day of the taxable period that includes the 2023 Effective Date by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act, and that business operator has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of Article 44, paragraph (1) of the Supplementary Provisions, then with respect to the submission, for that taxable period of that business operator, of the written notification under Article 9, paragraph (5) of the Consumption Tax Act, the provisions of paragraph (6) of that Article do not apply. In this case, where, during that taxable period, that business operator has submitted to the district director having jurisdiction over its place for tax payment that written notification stating that it intends to cease to be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for that taxable period, the provisions of paragraph (8) of that Article are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that taxable period.
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**第六項** 第一項の規定の適用を受けた適格請求書発行事業者が、消費税法第三十七条第一項の規定による届出書を当該適用を受けた課税期間の翌課税期間（以下この項において「特例対象課税期間」という。）に係る同法第四十五条第一項の規定による申告書の提出期限までにその納税地を所轄する税務署長に提出した場合において、当該届出書に当該特例対象課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該届出書を当該特例対象課税期間の初日の前日に当該税務署長に提出したものとみなして、同項の規定を適用する。
suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.
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**第七項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-51-2/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第五十一条の三（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） — Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
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suppl-4281-15/art-51-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 消費税法第二条第一項第三号に規定する個人事業者である適格請求書発行事業者の令和九年及び令和十年に含まれる各課税期間（同法第五十七条の二第一項の登録、同法第九条第四項の規定による届出書の提出又は同法第十条第一項の規定の適用がなかったとしたならば消費税を納める義務が免除されることとなる課税期間に限るものとし、前条第一項第二号から第四号までに掲げる課税期間を除く。）については、同法第三十条から第三十七条までの規定により同法第三十条第一項に規定する課税標準額に対する消費税額から控除することができる同条第二項に規定する課税仕入れ等の税額の合計額は、同条から同法第三十七条までの規定にかかわらず、特別控除税額とすることができる。この場合において、当該特別控除税額は、当該課税期間における同法第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to each taxable period included in 2027 and 2028 of a qualified invoice issuer that is an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of that Act, no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in items (ii) through (iv) of paragraph (1) of the preceding Article), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.
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**第二項** 前項に規定する特別控除税額とは、当該適格請求書発行事業者の当該課税期間の課税資産の譲渡等（特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法第七条第一項若しくは第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における消費税法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額（特定少額資産の譲渡に係るものを除く。）の合計額を控除した残額の百分の七十に相当する金額をいう。
suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 70/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of that Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act in that taxable period (excluding those relating to a transfer of specified low-value assets).
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**第三項** 第一項の規定の適用を受けようとする適格請求書発行事業者は、消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
suppl-4281-15/art-51-3/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).
machine translation, not official
**第四項** 適格請求書発行事業者の第一項の規定の適用を受ける課税期間における消費税法第九条第七項、第十二条の四第一項及び第三項並びに第四十五条第一項並びに二十七年改正法附則第四十四条第二項の規定の適用については、消費税法第九条第七項並びに第十二条の四第一項及び第三項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同法第四十五条第一項第三号中「前章」とあるのは「前章及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、二十七年改正法附則第四十四条第二項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」とする。
suppl-4281-15/art-51-3/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7), Article 12-4, paragraphs (1) and (3) and Article 45, paragraph (1) of the Consumption Tax Act and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of that Act with "the preceding Chapter and Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
machine translation, not official
**第五項** 第一項の規定の適用を受けた適格請求書発行事業者が、消費税法第三十七条第一項の規定による届出書を当該適用を受けた課税期間の翌課税期間（以下この項において「特例対象課税期間」という。）に係る同法第四十五条第一項の規定による申告書の提出期限までにその納税地を所轄する税務署長に提出した場合において、当該届出書に当該特例対象課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該届出書を当該特例対象課税期間の初日の前日に当該税務署長に提出したものとみなして、同項の規定を適用する。
suppl-4281-15/art-51-3/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.
machine translation, not official
**第六項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-51-3/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第五十二条（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers
caption: machine translation, not official
suppl-4281-15/art-52 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者（消費税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。以下この条及び次条において同じ。）が、五年施行日から五年施行日以後三年を経過する日（同条第一項において「適用期限」という。）までの間に国内において行った課税仕入れ（同法第三十条第一項の規定の適用を受けるものを除く。次条第一項において同じ。）のうち、五年改正規定による改正前の同法（以下この条及び次条において「旧消費税法」という。）第三十条の規定がなお効力を有するものとしたならば同条第一項の規定の適用を受けるもの（当該事業者が、消費税法第二条第一項第三号に規定する個人事業者にあってはその年、法人にあってはその同項第十三号に規定する事業年度において一の者から行う当該課税仕入れに係る支払対価の額（同法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。以下この項、次条第一項及び附則第五十三条の二において同じ。）の合計額が一億円を超える場合における当該超える部分の課税仕入れを除く。以下この条及び次条において「控除対象課税仕入れ」という。）については、旧消費税法第三十条第九項に規定する請求書等又は当該請求書等に記載すべき事項に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号に規定する電磁的記録をいう。次項並びに次条第一項及び第二項において同じ。）を消費税法第三十条第九項に規定する請求書等とみなし、かつ、当該控除対象課税仕入れの課税仕入れに係る支払対価の額に百十分の七・八（当該控除対象課税仕入れが他の者から受けた軽減対象課税資産の譲渡等（同法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等をいい、同法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。第三項及び次条第一項において同じ。）に係るものである場合には、百八分の六・二四）を乗じて算出した金額に百分の八十を乗じて算出した金額を消費税法第三十条第一項に規定する課税仕入れに係る消費税額とみなして、同条の規定を適用する。この場合において、同条第八項第一号ハ中「である旨）」とあるのは、「である旨）及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受ける課税仕入れである旨」とする。
suppl-4281-15/art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and the following Article) during the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (referred to as the "application deadline" in paragraph (1) of the following Article) (excluding those to which Article 30, paragraph (1) of that Act applies; the same applies in paragraph (1) of the following Article), of those taxable purchases that would be subject to Article 30, paragraph (1) of the Consumption Tax Act as in force before amendment by the 2023 amendment provisions (hereinafter in this Article and the following Article referred to as the "Former Consumption Tax Act") if the provisions of Article 30 of the Former Consumption Tax Act were still in force (excluding, where the total amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Consumption Tax Act; the same applies hereinafter in this paragraph, in paragraph (1) of the following Article and in Article 53-2 of the Supplementary Provisions) that the business operator makes from one person in the year, in the case of an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act, or in the business year prescribed in item (xiii) of that paragraph, in the case of a corporation, exceeds 100,000,000 yen, the taxable purchases of the portion exceeding that amount; hereinafter in this Article and the following Article referred to as "deductible taxable purchases"), Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc. (meaning an electronic or magnetic record prescribed in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and in paragraphs (1) and (2) of the following Article), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person (meaning a taxable transfer, etc. of assets subject to the reduced rate prescribed in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act, and excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or other provisions of laws or treaties of that Act; the same applies in paragraph (3) and in paragraph (1) of the following Article), 6.24/108) by 80/100 to be the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".
machine translation, not official
**第二項** 前項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類又は電磁的記録に係る旧消費税法第三十条第九項の規定の適用については、同項第一号ハ中「内容」とあるのは「内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）」と、同号ニ中「課税資産の譲渡等の」とあるのは「税率の異なるごとに区分して合計した課税資産の譲渡等の」と、同項第二号ニ中「内容」とあるのは「内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）」と、同号ホ中「第一項」とあるのは「税率の異なるごとに区分して合計した第一項」とする。
suppl-4281-15/art-52/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".
machine translation, not official
**第三項** 第一項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類に係る前項の規定により読み替えて適用する旧消費税法第三十条第九項の規定の適用については、当該書類の交付を受けた事業者が、当該書類に係る課税資産の譲渡等の事実に基づき同項第一号ハに掲げる記載事項（当該記載事項のうち、課税資産の譲渡等が軽減対象課税資産の譲渡等である旨に限る。）又は同号ニに掲げる記載事項に係る追記をした書類を含むものとする。
suppl-4281-15/art-52/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, those documents include a document to which a business operator that has received delivery of those documents has made additional entries, on the basis of the fact of the taxable transfer, etc. of assets relating to those documents, of the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate) or the matters to be stated listed in (d) of that item.
machine translation, not official
**第四項** 事業者が、第一項の規定の適用を受ける控除対象課税仕入れを行った場合における新消費税法第三十二条及び第三十六条第五項の規定の適用については、新消費税法第三十二条第一項第一号中「金額及び」とあるのは「金額（当該仕入れに係る対価の返還等が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該金額に百分の八十を乗じて算出した金額）及び」と、新消費税法第三十六条第五項中「消費税額は」とあるのは「消費税額（当該課税仕入れに係る棚卸資産が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受けるものである場合には、当該消費税額に百分の八十を乗じて算出した金額）は」とする。
suppl-4281-15/art-52/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the New Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by 80/100), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of the New Consumption Tax Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases is inventory to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply, the amount calculated by multiplying that amount of consumption tax by 80/100)".
machine translation, not official
### 第五十三条
suppl-4281-15/art-53 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者が、適用期限の翌日から令和十三年九月三十日までの間に国内において行った控除対象課税仕入れについては、旧消費税法第三十条第九項に規定する請求書等又は当該請求書等に記載すべき事項に係る電磁的記録を消費税法第三十条第九項に規定する請求書等とみなし、かつ、当該控除対象課税仕入れの課税仕入れに係る支払対価の額に百十分の七・八（当該控除対象課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額に、次の各号に掲げる控除対象課税仕入れの区分に応じ、当該各号に定める割合を乗じて算出した金額を同条第一項に規定する課税仕入れに係る消費税額とみなして、同条の規定を適用する。この場合において、同条第八項第一号ハ中「である旨）」とあるのは、「である旨）及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける課税仕入れである旨」とする。
suppl-4281-15/art-53/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to deductible taxable purchases made in Japan by a business operator during the period from the day following the application deadline to September 30, 2031, Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc., to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108) by the ratio specified in each of the following items according to the category of deductible taxable purchases listed in that item to be the amount of consumption tax on taxable purchases prescribed in paragraph (1) of that Article. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".
machine translation, not official
**一** 適用期限の翌日から令和十年九月三十日までの間に行った控除対象課税仕入れ 百分の七十
suppl-4281-15/art-53/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
deductible taxable purchases made during the period from the day following the application deadline to September 30, 2028: 70/100;
machine translation, not official
**二** 令和十年十月一日から令和十二年九月三十日までの間に行った控除対象課税仕入れ 百分の五十
suppl-4281-15/art-53/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
deductible taxable purchases made during the period from October 1, 2028 to September 30, 2030: 50/100;
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**三** 令和十二年十月一日から令和十三年九月三十日までの間に行った控除対象課税仕入れ 百分の三十
suppl-4281-15/art-53/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
deductible taxable purchases made during the period from October 1, 2030 to September 30, 2031: 30/100.
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**第二項** 前項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類又は電磁的記録に係る旧消費税法第三十条第九項の規定の適用については、同項第一号ハ中「内容」とあるのは「内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）」と、同号ニ中「課税資産の譲渡等の」とあるのは「税率の異なるごとに区分して合計した課税資産の譲渡等の」と、同項第二号ニ中「内容」とあるのは「内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）」と、同号ホ中「第一項」とあるのは「税率の異なるごとに区分して合計した第一項」とする。
suppl-4281-15/art-53/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".
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**第三項** 第一項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類に係る前項の規定により読み替えて適用する旧消費税法第三十条第九項の規定の適用については、前条第三項の規定を準用する。
suppl-4281-15/art-53/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the provisions of paragraph (3) of the preceding Article apply mutatis mutandis.
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**第四項** 事業者が、第一項の規定の適用を受ける控除対象課税仕入れを行った場合における消費税法第三十二条及び第三十六条第五項の規定の適用については、同法第三十二条第一項第一号中「金額及び」とあるのは「金額（当該仕入れに係る対価の返還等が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該金額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）及び」と、同法第三十六条第五項中「消費税額は」とあるのは「消費税額（当該課税仕入れに係る棚卸資産が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該消費税額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）は」とする。
suppl-4281-15/art-53/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of that Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of that Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount of consumption tax by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall)".
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### 第五十三条の二（請求書等の保存を要しない課税仕入れに関する経過措置） — Transitional Measures Concerning Taxable Purchases for Which Preservation of Invoices, etc. Is Not Required
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suppl-4281-15/art-53-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 事業者（新消費税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。）が五年施行日から五年施行日以後六年を経過する日までの間に国内において行う課税仕入れ（その基準期間における課税売上高が一億円以下である課税期間又はその特定期間における課税売上高（消費税法第九条の二第一項に規定する特定期間における課税売上高をいう。）が五千万円以下である課税期間に行うものに限る。）について、当該課税仕入れに係る支払対価の額が少額である場合として政令で定める場合における新消費税法第三十条第七項の規定の適用については、同項中「帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）」とあるのは、「帳簿」とする。この場合において、当該課税仕入れについては、前二条の規定は、適用しない。
suppl-4281-15/art-53-2/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, for taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act) during the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date (limited to those made in a taxable period for which taxable sales in the base period are 100,000,000 yen or less, or for which taxable sales in the specified period (meaning taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Consumption Tax Act) are 50,000,000 yen or less), the amount of consideration paid for those taxable purchases is small, as specified by Cabinet Order, then with respect to the application of Article 30, paragraph (7) of the New Consumption Tax Act, the phrase "books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase)" in that paragraph is deemed to be replaced with "books relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period". In this case, the provisions of the preceding two Articles do not apply to those taxable purchases.
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### 第百五十三条（国外事業者から受けた電気通信利用役務の提供等に関する経過措置） — Transitional Measures Concerning Supply of Telecommunications Services, etc. Received from Foreign Business Operators
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suppl-4281-15/art-153 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 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、所得税法等の一部を改正する法律（平成二十七年法律第九号。以下この条において「二十七年改正法」という。）附則第三十五条に規定する新消費税法適用日から令和五年九月三十日までの間（以下この条において「旧法適用期間」という。）に国内において行った同項第十二号に規定する課税仕入れのうち同項第四号の二に規定する国外事業者から受けた電気通信利用役務の提供（同項第八号の三に規定する電気通信利用役務の提供をいい、同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において同じ。）に係るものに係る二十七年改正法附則第三十八条第一項から第三項までの規定の適用及び第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第一項の規定により登録を受けた事業者が、旧法適用期間に国内において行った電気通信利用役務の提供に係る二十七年改正法附則第三十八条第四項及び第五項の規定の適用については、なお従前の例による。
suppl-4281-15/art-153/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of Article 38, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter in this Article referred to as the "2015 Amendment Act") to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan during the period from the application date of the new Consumption Tax Act prescribed in Article 35 of the Supplementary Provisions of the 2015 Amendment Act to September 30, 2023 (hereinafter in this Article referred to as the "former law application period") and that relate to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the Consumption Tax Act, and excluding those that fall under the provision of telecommunications services for businesses prescribed in Article 2, paragraph (1), item (viii)-4 of the Consumption Tax Act; the same applies hereinafter in this Article) received from a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act, and to the application of Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act to the supply of telecommunications services made in Japan during the former law application period by a business operator that received registration pursuant to Article 39, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act as in force before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).
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### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-15/art-168 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-15/art-169 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百七十条（消費税の軽減税率制度の導入に当たっての必要な措置） — Measures Necessary for the Introduction of the Reduced Tax Rate System for Consumption Tax
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suppl-4281-15/art-170 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 政府は、消費税（地方消費税を含む。以下この条及び次条において同じ。）の軽減税率制度の導入に当たり、平成二十七年六月三十日に閣議において決定された経済財政運営と改革の基本方針二〇一五（第二号において「基本方針二〇一五」という。）に記載された財政健全化目標（同号において単に「財政健全化目標」という。）を堅持するとともに、社会保障制度改革推進法（平成二十四年法律第六十四号）第二条、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律第一条及び持続可能な社会保障制度の確立を図るための改革の推進に関する法律（平成二十五年法律第百十二号）第二十八条に示された社会保障の安定財源の確保の在り方に係る基本的な考え方にのっとり、安定的な恒久財源を確保するために、次に掲げる措置を講ずるものとする。
suppl-4281-15/art-170/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In introducing the reduced tax rate system for consumption tax (including local consumption tax; the same applies hereinafter in this Article and the following Article), the government is to take the following measures in order to secure stable permanent financial resources, while firmly maintaining the fiscal consolidation target (referred to simply as the "fiscal consolidation target" in item (ii)) stated in the Basic Policy on Economic and Fiscal Management and Reform 2015 (referred to as "Basic Policy 2015" in item (ii)), which was decided by the Cabinet on June 30, 2015, and in accordance with the basic concept concerning the manner of securing stable financial resources for social security shown in Article 2 of the Act on Promotion of Social Security System Reform (Act No. 64 of 2012), Article 1 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., and Article 28 of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013).
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**一** 平成三十年度末までに歳入及び歳出における法制上の措置等を講ずることにより、安定的な恒久財源を確保すること。
suppl-4281-15/art-170/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
to secure stable permanent financial resources by taking legislative and other measures concerning revenue and expenditure by the end of fiscal year 2018;
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**二** 財政健全化目標との関係及び基本方針二〇一五に記載された平成三十年度（二千十八年度）の経済・財政再生計画の中間評価を踏まえつつ、消費税制度を含む税制の構造改革及び社会保障制度改革等の歳入及び歳出の在り方について検討を加え、必要な措置を講ずること。
suppl-4281-15/art-170/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
to examine, in light of the relationship with the fiscal consolidation target and the interim evaluation of the Economic and Fiscal Revitalization Plan for fiscal year 2018 (the 2018 fiscal year) stated in Basic Policy 2015, the manner of revenue and expenditure, such as structural reform of the tax system including the consumption tax system and reform of the social security system, and to take necessary measures.
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### 第百七十一条（消費税の軽減税率制度の円滑な導入・運用等に向けた措置） — Measures for the Smooth Introduction and Operation, etc. of the Reduced Tax Rate System for Consumption Tax
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suppl-4281-15/art-171 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 政府は、消費税の軽減税率制度の導入に当たり混乱が生じないよう万全の準備を進めるために必要な体制を整備し、消費税の軽減税率制度の周知及び事業者の準備に係る相談対応を行うとともに、事業者の準備状況及び政府における取組の状況を検証しつつ、必要に応じて、消費税の軽減税率制度の円滑な導入及び運用に資するための必要な措置を講ずるものとする。
suppl-4281-15/art-171/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In introducing the reduced tax rate system for consumption tax, the government is to put in place the system necessary for making thorough preparations so that no confusion arises, to make the reduced tax rate system for consumption tax widely known and respond to consultations concerning the preparations of business operators, and, while verifying the state of preparations of business operators and the state of the government's efforts, to take, as necessary, the measures necessary to contribute to the smooth introduction and operation of the reduced tax rate system for consumption tax.
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**第二項** 政府は、消費税の軽減税率制度の円滑な運用及び適正な課税を確保する観点から、中小事業者の経営の高度化を促進しつつ、消費税の軽減税率制度の導入後三年以内を目途に、適格請求書等保存方式の導入に係る事業者の準備状況及び事業者取引への影響の可能性、消費税の軽減税率制度の導入による簡易課税制度への影響並びに消費税の軽減税率制度の導入に伴う経過措置の適用状況などを検証し、必要があると認めるときは、その結果に基づいて法制上の措置その他の必要な措置を講ずるものとする。
suppl-4281-15/art-171/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
From the viewpoint of ensuring the smooth operation of the reduced tax rate system for consumption tax and proper taxation, the government is to, while promoting the advancement of the management of small and medium-sized business operators, verify, targeting a period within three years after the introduction of the reduced tax rate system for consumption tax, the state of preparations of business operators for the introduction of the qualified invoice, etc. preservation method and its possible impact on transactions between business operators, the impact of the introduction of the reduced tax rate system for consumption tax on the simplified taxation system, and the state of application of the transitional measures accompanying the introduction of the reduced tax rate system for consumption tax, and, where it finds it necessary, take legislative and other necessary measures based on the results.
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## 附 則 平成二八年三月三一日法律第一六号
suppl-4281-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-16/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十八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。
suppl-4281-16/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から三まで** 略
suppl-4281-16/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 第三条中関税法目次の改正規定（「第六条の二」を「第六条の三」に改める部分及び「第七十九条の五」を「第七十九条の六」に改める部分を除く。）、同法第四条第一項第五号の三の改正規定、同法第七条の二第二項の改正規定、同法第九条の二第二項の改正規定、同法第三十条第一項第五号の改正規定、同法第四十三条の三第三項の改正規定、同法第四十三条の四に一項を加える改正規定、同法第六十二条の七の改正規定、同法第六十二条の十五の改正規定（「（許可の要件）」を削る部分を除く。）、同法第六十七条の二の改正規定、同法第六十七条の三の改正規定、同法第六章第二節の次に一節を加える改正規定、同法第六十八条の次に一条を加える改正規定、同法第六十九条の改正規定、同法第七十五条の改正規定、同法第七十六条第一項の改正規定、同法第七十九条第三項第一号の改正規定、同法第七十九条の四第一項の改正規定（「（二以上の許可を受けている場合にあつては、そのすべての許可。次号において同じ。）」を削る部分に限る。）及び同法第七十九条の五第一項第一号の改正規定並びに第七条の規定並びに附則第四条及び第六条から第十四条までの規定 公布の日から起算して二年を超えない範囲内において政令で定める日
suppl-4281-16/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 3 amending the table of contents of the Customs Act (excluding the part replacing "Article 6-2" with "Article 6-3" and the part replacing "Article 79-5" with "Article 79-6"), the provisions amending Article 4, paragraph (1), item (v)-3 of that Act, the provisions amending Article 7-2, paragraph (2) of that Act, the provisions amending Article 9-2, paragraph (2) of that Act, the provisions amending Article 30, paragraph (1), item (v) of that Act, the provisions amending Article 43-3, paragraph (3) of that Act, the provisions adding one paragraph to Article 43-4 of that Act, the provisions amending Article 62-7 of that Act, the provisions amending Article 62-15 of that Act (excluding the part deleting "(Requirements for Permission)"), the provisions amending Article 67-2 of that Act, the provisions amending Article 67-3 of that Act, the provisions adding one Section after Chapter VI, Section 2 of that Act, the provisions adding one Article after Article 68 of that Act, the provisions amending Article 69 of that Act, the provisions amending Article 75 of that Act, the provisions amending Article 76, paragraph (1) of that Act, the provisions amending Article 79, paragraph (3), item (i) of that Act, the provisions amending Article 79-4, paragraph (1) of that Act (limited to the part deleting "(or, if the person has obtained two or more permissions, all of those permissions; the same applies in the following item)") and the provisions amending Article 79-5, paragraph (1), item (i) of that Act, as well as the provisions of Article 7, and the provisions of Article 4 and Articles 6 through 14 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
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## 附 則 平成二八年五月一八日法律第三九号
suppl-4281-39 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-39/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。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。
suppl-4281-39/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第一条並びに次条から附則第四条まで、附則第九条及び附則第十八条の規定 公布の日
suppl-4281-39/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 1 and of the following Article through Article 4, Article 9, and Article 18 of the Supplementary Provisions: the date of promulgation.
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### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-39/art-17 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行の日前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-39/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the date on which this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in on or after that date in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第十八条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-39/art-18 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4281-39/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二八年五月一八日法律第四〇号
suppl-4281-40 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-40/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4281-40/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成二八年一一月二八日法律第八五号
suppl-4281-85 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-85/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4281-85/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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## 附 則 平成二八年一一月二八日法律第八六号
suppl-4281-86 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から施行する。
suppl-4281-86/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date of promulgation.
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## 附 則 平成二八年一一月二八日法律第八九号
suppl-4281-89 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4281-89/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、第一章、第三章、第百三条、第百六条、第百七条、第百十条（第八十条（第八十六条及び第八十八条第二項において準用する場合を含む。）に係る部分に限る。）、第百十二条（第十二号に係る部分に限る。）、第百十四条及び第百十五条の規定並びに附則第五条から第九条まで、第十一条、第十四条から第十七条まで、第十八条（登録免許税法（昭和四十二年法律第三十五号）別表第三の改正規定に限る。）、第二十条から第二十三条まで及び第二十六条の規定は、公布の日から施行する。
suppl-4281-89/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation; provided, however, that the provisions of Chapter I, Chapter III, Article 103, Article 106, Article 107, Article 110 (limited to the part pertaining to Article 80 (including as applied mutatis mutandis pursuant to Article 86 and Article 88, paragraph (2))), Article 112 (limited to the part pertaining to item (xii)), Article 114 and Article 115, and the provisions of Articles 5 through 9, Article 11, Articles 14 through 17, Article 18 (limited to the provision amending Appended Table 3 of the Registration and License Tax Act (Act No. 35 of 1967)), Articles 20 through 23 and Article 26 of the Supplementary Provisions come into effect as of the date of promulgation.
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### 第二十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-89/art-25 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及びこの法律の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-89/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of this Act.
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### 第二十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-89/art-26 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4281-89/art-26/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4291-4/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成二十九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。
suppl-4291-4/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一及び二** 略
suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 平成二十九年十月一日
suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2017;
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**イからホまで** 略
suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ヘ** 第六条中消費税法第四条第四項ただし書の改正規定
suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 6, the provision amending the proviso to Article 4, paragraph (4) of the Consumption Tax Act;
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### 第三十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-4291-4/art-32 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法第二十五条の規定は、施行日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、施行日前の第六条の規定による改正前の消費税法第二十五条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。
suppl-4291-4/art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 25 of the Consumption Tax Act as amended by the provisions of Article 6 apply to a change, on or after the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a change, before the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in Article 25 of the Consumption Tax Act before amendment by the provisions of Article 6.
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### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4291-4/art-140 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4291-4/art-140/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4291-4/art-141 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4291-4/art-141/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二九年六月二三日法律第七四号
suppl-4291-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4291-74/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三十年四月一日から施行する。
suppl-4291-74/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2018.
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## 附 則 平成三〇年三月三一日法律第七号
suppl-4301-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4301-7/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、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。
suppl-4301-7/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第五条中消費税法第六十四条の改正規定及び同法第六十七条第二項の改正規定並びに附則第百三十九条の規定 公布の日から起算して十日を経過した日
suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 5, the provisions amending Article 64 of the Consumption Tax Act and the provisions amending Article 67, paragraph (2) of that Act, and the provisions of Article 139 of the Supplementary Provisions: the day on which 10 days have elapsed from the date of promulgation;
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**二から六まで** 略
suppl-4301-7/art-1/par-1/item-2-to-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**七** 次に掲げる規定 令和二年四月一日
suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2020;
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**イ及びロ** 略
suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第五条中消費税法第三条の改正規定、同法第四十六条の次に二条を加える改正規定、同法第五十六条第一項の改正規定及び同法別表第三第一号の表保険契約者保護機構の項の改正規定並びに附則第四十五条の規定
suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 5, the provisions amending Article 3 of the Consumption Tax Act, the provisions adding two Articles after Article 46 of that Act, the provisions amending Article 56, paragraph (1) of that Act and the provisions amending the entry for the Policyholders Protection Corporation in the table of Appended Table 3, item (i) of that Act, and the provisions of Article 45 of the Supplementary Provisions;
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**八から十一まで** 略
suppl-4301-7/art-1/par-1/item-8-to-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**十二** 次に掲げる規定 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
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**イ及びロ** 略
suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ハ** 第五条中消費税法別表第三第一号の表地方住宅供給公社の項の次に次のように加える改正規定
suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
in Article 5, the provisions adding the following after the entry for Local Housing Corporation in the table of Appended Table 3, item (i) of the Consumption Tax Act.
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### 第四十四条（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
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suppl-4301-7/art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前に第五条の規定による改正前の消費税法（以下この項及び次項において「旧消費税法」という。）第十六条第一項に規定する長期割賦販売等（第五条の規定による改正後の消費税法（次条において「新消費税法」という。）第十六条第一項に規定するリース譲渡を除く。以下この条において「特定長期割賦販売等」という。）を行った事業者（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。）（施行日前に行われた特定長期割賦販売等に係る契約の移転を受けた事業者を含む。）の施行日以後に終了する年又は事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。以下この条において同じ。）に含まれる各課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下この条及び次条において同じ。）（個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。第三項及び第七項において同じ。）にあっては令和五年十二月三十一日以前に開始する課税期間に限るものとし、法人にあっては同年三月三十一日以前に開始する事業年度に含まれる各課税期間に限る。次項及び第四項において「経過措置課税期間」という。）については、旧消費税法第十六条（特定長期割賦販売等に適用される場合に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「所得税法」とあるのは「旧効力所得税法（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）附則第八条第二項に規定する旧効力所得税法をいう。次項において同じ。）」と、「法人税法」とあるのは「旧効力法人税法（三十年改正法附則第二十八条第二項に規定する旧効力法人税法をいう。次項において同じ。）」と、同条第二項ただし書中「所得税法」とあるのは「旧効力所得税法」と、「法人税法」とあるのは「旧効力法人税法」とする。
suppl-4301-7/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With respect to each taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter in this Article and the following Article) of a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) that made, before the Effective Date, a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 (hereinafter in this paragraph and the following paragraph referred to as the "Former Consumption Tax Act") (excluding a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following Article); hereinafter in this Article referred to as a "specified long-term installment sale, etc.") (including a business operator to which a contract relating to a specified long-term installment sale, etc. made before the Effective Date has been transferred), that is included in a year or business year (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter in this Article) ending on or after the Effective Date (limited to, for an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies in paragraphs (3) and (7)), a taxable period beginning on or before December 31, 2023, and for a corporation, each taxable period included in a business year beginning on or before March 31, 2023; referred to as a "taxable period under the transitional measures" in the following paragraph and paragraph (4)), the provisions of Article 16 of the Former Consumption Tax Act (limited to where applied to a specified long-term installment sale, etc.) remain in force. In this case, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Former Income Tax Act Kept in Effect (meaning the Former Income Tax Act Kept in Effect prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this paragraph referred to as the "2018 Amendment Act"); the same applies in the following paragraph)", the phrase "Corporation Tax Act" with "Former Corporation Tax Act Kept in Effect (meaning the Former Corporation Tax Act Kept in Effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in the following paragraph)", and in the proviso to paragraph (2) of that Article, the phrase "Income Tax Act" with "Former Income Tax Act Kept in Effect" and the phrase "Corporation Tax Act" with "Former Corporation Tax Act Kept in Effect".
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**第二項** 前項の規定によりなおその効力を有するものとされる旧消費税法（以下この条において「旧効力消費税法」という。）第十六条第一項又は第二項本文の規定の適用を受ける事業者の特定長期割賦販売等につき、経過措置課税期間において同条第一項の規定の適用を受けないこととした場合又は同条第二項ただし書（附則第二十八条第二項に規定する旧効力法人税法第六十三条第一項ただし書（同条第三項及び第四項に係る部分に限る。）に係る部分を除く。）の規定の適用を受けることとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で旧効力消費税法第十六条第一項の規定の適用を受けないこととした課税期間又は附則第八条第二項第一号に定める年の十二月三十一日の属する課税期間若しくは附則第二十八条第二項第一号に定める事業年度終了の日の属する課税期間（以下この項及び第四項において「不適用課税期間」という。）の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該不適用課税期間において資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）を行ったものとみなす。
suppl-4301-7/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to a specified long-term installment sale, etc. of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter in this Article referred to as the "Former Consumption Tax Act Kept in Effect") applies, the business operator has chosen not to be subject to the application of the provisions of paragraph (1) of that Article in a taxable period under the transitional measures, or has come to be subject to the application of the proviso to paragraph (2) of that Article (excluding the part relating to the proviso to Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions (limited to the part relating to Article 63, paragraphs (3) and (4) of the Former Corporation Tax Act Kept in Effect)), then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. whose payment due date arrives on or after the first day of the taxable period for which the business operator has chosen not to be subject to the application of Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect, or of the taxable period that includes December 31 of the year specified in Article 8, paragraph (2), item (i) of the Supplementary Provisions, or of the taxable period that includes the last day of the business year specified in Article 28, paragraph (2), item (i) of the Supplementary Provisions (hereinafter in this paragraph and paragraph (4) referred to as the "non-application taxable period") (excluding installments already received on or before the day before that first day), that business operator is deemed to have made a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) in that non-application taxable period.
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**第三項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者の特定長期割賦販売等（前項の規定の適用を受けたものを除く。）のうち、個人事業者にあっては令和五年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した事業年度に含まれる各課税期間において、資産の譲渡等を行ったものとしなかった部分がある場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で附則第八条第二項第二号に定める年又は附則第二十八条第二項第二号に定める事業年度の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該年の十二月三十一日の属する課税期間又は当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。
suppl-4301-7/art-44/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, of a specified long-term installment sale, etc. (excluding one to which the provisions of the preceding paragraph have applied) of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies, there is a portion for which the business operator did not treat a transfer, etc. of assets as having been made in a taxable period beginning on or before December 31, 2023, in the case of an individual business operator, or in each taxable period included in a business year beginning on or before March 31, 2023, in the case of a corporation, then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. whose payment due date arrives on or after the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions (excluding installments already received on or before the day before that first day), that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of that year or in the taxable period that includes the last day of that business year.
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**第四項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者のその適用に係る特定長期割賦販売等が、前二項に規定する場合のいずれかに該当する場合において、当該特定長期割賦販売等につき附則第八条第三項又は第二十八条第三項の規定の適用を受けようとするときは、前二項の規定にかかわらず、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で附則第八条第三項又は第二十八条第三項の規定により当該各年の総収入金額に算入される収入金額又は当該各事業年度の益金の額に算入される収益の額（当該収入金額又は収益の額に当該各年又は各事業年度に含まれる各課税期間において資産の譲渡等を行ったものとみなされた部分に係る金額がある場合には、当該金額を控除した残額）に係る部分については、当該事業者が当該経過措置課税期間に係る不適用課税期間又は附則第八条第二項第二号に定める年若しくは附則第二十八条第二項第二号に定める事業年度の初日の属する課税期間以後の各課税期間のうち、附則第八条第三項の規定の適用を受ける年の十二月三十一日の属する課税期間又は附則第二十八条第三項の規定の適用を受ける事業年度終了の日の属する課税期間（次項において「適用課税期間」という。）において、資産の譲渡等を行ったものとみなすことができる。
suppl-4301-7/art-44/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where a specified long-term installment sale, etc. of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies falls under either of the cases prescribed in the preceding two paragraphs, and the business operator intends to be subject to the application of Article 8, paragraph (3) or Article 28, paragraph (3) of the Supplementary Provisions to that specified long-term installment sale, etc., then, notwithstanding the provisions of the preceding two paragraphs, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. for the amount of revenue included in the gross revenue of each year, or the amount of revenue included in the amount of gross profits of each business year, pursuant to Article 8, paragraph (3) or Article 28, paragraph (3) of the Supplementary Provisions (where that amount of revenue includes an amount relating to a portion deemed to be a transfer, etc. of assets made in each taxable period included in the respective year or business year, the remainder after deducting that amount), that business operator may be deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of the year to which Article 8, paragraph (3) of the Supplementary Provisions applies, or in the taxable period that includes the last day of the business year to which Article 28, paragraph (3) of the Supplementary Provisions applies (referred to as the "applicable taxable period" in the following paragraph), out of the non-application taxable period relating to that taxable period under the transitional measures, or each taxable period on or after the taxable period that includes the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions.
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**第五項** 前項の規定の適用を受けようとする事業者は、同項の規定の適用を受けようとする最初の適用課税期間に係る消費税法第十六条第三項に規定する申告書にその旨を付記するものとする。
suppl-4301-7/art-44/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that intends to be subject to the application of the provisions of the preceding paragraph is to note that fact on the return prescribed in Article 16, paragraph (3) of the Consumption Tax Act for the first applicable taxable period to which it intends to have those provisions apply.
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**第六項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者のその適用に係る特定長期割賦販売等（第二項又は第三項の規定の適用を受けたものを除く。）につき附則第二十八条第七項の規定の適用を受けることとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で同項の規定により当該事業年度の益金の額に算入される収益の額に係る部分については、当該事業者が当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。
suppl-4301-7/art-44/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where, with respect to a specified long-term installment sale, etc. (excluding one to which the provisions of paragraph (2) or (3) have applied) of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies, that business operator comes to be subject to the application of Article 28, paragraph (7) of the Supplementary Provisions, then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. for the amount of revenue included in the amount of gross profits of that business year pursuant to that paragraph, that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes the last day of that business year.
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**第七項** 第一項の規定の適用を受ける個人事業者が死亡した場合、同項の規定の適用を受ける法人が合併により消滅した場合若しくは同項の規定の適用を受ける法人が分割により特定長期割賦販売等に係る事業を消費税法第二条第一項第六号の二に規定する分割承継法人に承継させた場合又は第一項の規定の適用を受ける事業者が同法第九条第一項本文の規定の適用を受けることとなった場合における特定長期割賦販売等に係る資産の譲渡等の時期の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-44/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Special provisions on the time of transfer, etc. of assets relating to a specified long-term installment sale, etc., and other matters necessary for the application of the preceding paragraphs, in the case where an individual business operator to which the provisions of paragraph (1) apply dies, in the case where a corporation to which the provisions of that paragraph apply ceases to exist by merger or has caused a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act to succeed to the business relating to a specified long-term installment sale, etc. by a company split, or in the case where a business operator to which the provisions of paragraph (1) apply comes to be subject to the application of the main clause of Article 9, paragraph (1) of that Act, are specified by Cabinet Order.
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### 第四十五条（電子情報処理組織による消費税の申告の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Filing Consumption Tax Returns Through an Electronic Data Processing System
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suppl-4301-7/art-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十六条の二及び第四十六条の三の規定は、令和二年四月一日以後に開始する課税期間について適用する。
suppl-4301-7/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Articles 46-2 and 46-3 of the New Consumption Tax Act apply to taxable periods beginning on or after April 1, 2020.
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### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-7/art-143 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-7/art-143/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4301-7/art-144 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4301-7/art-144/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三一年三月二九日法律第二号
suppl-4311-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4311-2/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三十一年四月一日から施行する。
suppl-4311-2/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2019.
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## 附 則 平成三一年三月二九日法律第四号
suppl-4311-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4311-4/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和元年十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。
suppl-4311-4/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on October 1, 2019; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items.
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**一** 附則第二十四条の規定 公布の日
suppl-4311-4/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 24 of the Supplementary Provisions: the date of promulgation.
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## 附 則 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-4311-6/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、平成三十一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。
suppl-4311-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一及び二** 略
suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 令和元年七月一日
suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: July 1, 2019;
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**イからハまで** 略
suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第六条中消費税法第八条の改正規定及び同法別表第三第一号の表の改正規定並びに附則第二十四条の規定
suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Article 8 of the Consumption Tax Act and the provisions amending the table in Appended Table 3, item (i) of that Act, and the provisions of Article 24 of the Supplementary Provisions;
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**四** 略
suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 次に掲げる規定 令和元年十月一日
suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2019;
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**イ** 第六条中消費税法第三十条第九項の次に二項を加える改正規定（第十項に係る部分に限る。）及び附則第二十五条第一項の規定
suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 adding two paragraphs after Article 30, paragraph (9) of the Consumption Tax Act (limited to the part pertaining to paragraph (10)), and the provisions of Article 25, paragraph (1) of the Supplementary Provisions;
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### 第二十四条（港湾施設臨時販売場の届出に関する経過措置） — Transitional Measures Concerning Notification of Temporary Sales Outlets in Port Facilities
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suppl-4311-6/art-24 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第八条第九項の承認を受けた事業者（消費税法第二条第一項第四号に規定する事業者をいう。次条において同じ。）が、令和元年七月一日前に旧消費税法第八条第八項の規定による届出書を提出した場合における同項の規定の適用については、なお従前の例による。
suppl-4311-6/art-24/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in the following Article) that has received the approval under Article 8, paragraph (9) of the Consumption Tax Act prior to amendment by the provisions of Article 6 (hereinafter in this Article referred to as the "Former Consumption Tax Act") has submitted the written notification under Article 8, paragraph (8) of the Former Consumption Tax Act before July 1, 2019, the provisions then in force continue to govern the application of that paragraph.
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### 第二十五条（仕入れに係る消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases
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suppl-4311-6/art-25 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（次項において「新消費税法」という。）第三十条第十項の規定は、令和元年十月一日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号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。
suppl-4311-6/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30, paragraph (10) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2019, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day.
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**第二項** 新消費税法第三十条第十一項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行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。
suppl-4311-6/art-25/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30, paragraph (11) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date.
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### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4311-6/art-115 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4311-6/art-115/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4311-6/art-116 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和元年五月三一日法律第一六号
suppl-5011-16 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5011-16/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。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。
suppl-5011-16/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から四まで** 略
suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 附則第三十条（地方税法（昭和二十五年法律第二百二十六号）第七十二条の二十五第十五項及び第十六項並びに第七十二条の二十六第十項及び第十一項の改正規定並びに同法附則第九条の五の改正規定に限る。）、第四十四条、第五十条及び第七十一条の規定 平成三十二年四月一日又は施行日のいずれか遅い日
suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 72-25, paragraphs (15) and (16) and Article 72-26, paragraphs (10) and (11) of the Local Tax Act (Act No. 226 of 1950) and the provisions amending Article 9-5 of the Supplementary Provisions of that Act) and Articles 44, 50 and 71 of the Supplementary Provisions: April 1, 2020 or the Effective Date, whichever is later;
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## 附 則 令和二年三月三一日法律第五号
suppl-5021-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5021-5/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和二年四月一日から施行する。
suppl-5021-5/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2020.
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## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5021-8/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和二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。
suppl-5021-8/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 次に掲げる規定 令和二年十月一日
suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2020;
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**イ** 第六条中消費税法第三十条の改正規定、同法第三十五条の次に一条を加える改正規定及び同法別表第一の改正規定（「第十二条の三」の下に「、第三十条、第三十五条の二」を加える部分に限る。）並びに附則第四十四条の規定
suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Article 30 of the Consumption Tax Act, the provisions adding one Article after Article 35 of that Act, and the provisions amending Appended Table 1 of that Act (limited to the part adding ", Article 30, Article 35-2" after "Article 12-3"), and the provisions of Article 44 of the Supplementary Provisions;
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**二及び三** 略
suppl-5021-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 次に掲げる規定 令和四年一月一日
suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2022;
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**イ** 略
suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第六条中消費税法第十八条（見出しを含む。）の改正規定及び附則第四十三条の規定
suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Article 18 of the Consumption Tax Act (including its heading) and the provisions of Article 43 of the Supplementary Provisions;
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**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2022;
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**イからニまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
machine translation, not official
**ホ** 第七条の規定及び附則第四十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 7 and the provisions of Article 47 of the Supplementary Provisions;
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**ヘからツまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
machine translation, not official
**ネ** 第三十条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
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### 第四十二条（高額特定資産を取得した場合等の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
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suppl-5021-8/art-42 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下附則第四十六条までにおいて「新消費税法」という。）第十二条の四第二項の規定は、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。附則第四十四条及び第四十六条において同じ。）が施行日以後に消費税法第三十六条第一項又は第三項の規定の適用を受けることとなった場合について適用する。
suppl-5021-8/art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-4, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" through Article 46 of the Supplementary Provisions) apply in the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in Articles 44 and 46 of the Supplementary Provisions) becomes subject to the application of Article 36, paragraph (1) or (3) of the Consumption Tax Act on or after the Effective Date.
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### 第四十三条（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators, etc.
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suppl-5021-8/art-43 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第十八条第一項の規定は、令和四年一月一日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下附則第四十七条までにおいて同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。
suppl-5021-8/art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 18, paragraph (1) of the New Consumption Tax Act apply to taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter through Article 47 of the Supplementary Provisions) beginning on or after January 1, 2022, and the provisions then in force continue to govern taxable periods that began before that day.
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### 第四十四条（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases of Residential Rental Buildings
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suppl-5021-8/art-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第三十条第十項の規定は、令和二年十月一日以後に国内において事業者が行う居住用賃貸建物（同項に規定する居住用賃貸建物をいう。以下この条において同じ。）に係る課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条及び附則第四十六条において同じ。）及び同日以後に保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。以下この条及び附則第四十六条第二項において同じ。）から引き取られる居住用賃貸建物に係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。以下この条及び附則第四十六条第二項において同じ。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。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居住用賃貸建物に係る課税仕入れ及び同日前に保税地域から引き取った居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、なお従前の例による。
suppl-5021-8/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30, paragraph (10) of the New Consumption Tax Act apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46 of the Supplementary Provisions) pertaining to residential rental buildings (meaning residential rental buildings prescribed in that paragraph; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2020, and to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies hereinafter in this Article) pertaining to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) pertaining to residential rental buildings that are taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) on or after that day, and the provisions then in force continue to govern taxable purchases pertaining to residential rental buildings made in Japan by a business operator before that day and the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that were taken out of a bonded area before that day.
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**第二項** 前項の規定にかかわらず、事業者が令和二年三月三十一日までに締結した契約に基づき同年十月一日以後に国内において事業者が行う居住用賃貸建物に係る課税仕入れ及び同日以後に保税地域から引き取られる居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、新消費税法第三十条第十項の規定は、適用しない。
suppl-5021-8/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 30, paragraph (10) of the New Consumption Tax Act do not apply to taxable purchases pertaining to residential rental buildings made in Japan by a business operator on or after October 1 of the same year based on a contract concluded by the business operator by March 31, 2020, or to the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that are taken out of a bonded area on or after that day.
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### 第四十五条（法人の確定申告書の提出期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Corporations
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suppl-5021-8/art-45 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第四十五条の二第一項及び第二項の規定は、令和三年三月三十一日以後に終了する消費税法第二条第一項第十三号に規定する事業年度及び連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。附則第四十七条において同じ。）終了の日の属する課税期間について適用する。
suppl-5021-8/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 45-2, paragraphs (1) and (2) of the New Consumption Tax Act apply to the taxable period that includes the last day of the business years prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act and the consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in Article 47 of the Supplementary Provisions) that end on or after March 31, 2021.
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### 第四十六条（非課税とされる住宅の貸付けに関する経過措置） — Transitional Measures Concerning Lease of Housing Treated as Non-Taxable
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suppl-5021-8/art-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法別表第一第十三号の規定は、施行日以後に国内において事業者が行う資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）及び課税仕入れについて適用し、施行日前に国内において事業者が行った資産の譲渡等及び課税仕入れについては、なお従前の例による。
suppl-5021-8/art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Appended Table 1, item (xiii) of the New Consumption Tax Act apply to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) and taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets and taxable purchases made in Japan by a business operator before the Effective Date.
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**第二項** 建物の貸付け（資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの（第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。）をいう。以下この項において同じ。）を行う事業者（消費税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。）が、建物の貸付けに係る業務の用に供するため、施行日前に国内において調整対象固定資産（同法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項において同じ。）の課税仕入れを行った、又は施行日前に調整対象固定資産に該当する課税貨物を保税地域から引き取った場合には、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。
suppl-5021-8/art-46/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) that conducts a lease of a building (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the New Consumption Tax Act (excluding one that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the Consumption Tax Act before amendment by the provisions of Article 6); the same applies hereinafter in this paragraph) has, for use in business pertaining to the lease of a building, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) in Japan before the Effective Date, or has taken taxable goods that fall under an adjustment-target fixed asset out of a bonded area before the Effective Date, then, for as long as that adjustment-target fixed asset continues to be used in that business on or after the Effective Date, Article 34 of the Consumption Tax Act applies to that adjustment-target fixed asset on the basis that it is deemed to be used in business pertaining to a taxable transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Consumption Tax Act.
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### 第四十七条（連結法人の確定申告書の提出期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Consolidated Corporations
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suppl-5021-8/art-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 令和四年四月一日前に開始した連結事業年度（旧法人税法第二条第十二号の七に規定する連結子法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度を含む。）終了の日の属する課税期間については、第七条の規定による改正前の消費税法（次項において「四年旧消費税法」という。）第四十五条の二の規定は、なおその効力を有する。
suppl-5021-8/art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the taxable period that includes the last day of a consolidated business year that began before April 1, 2022 (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Former Corporation Tax Act began before that day), the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "2022 Former Consumption Tax Act" in the following paragraph) remain in force.
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**第二項** 四年旧消費税法第四十五条の二第二項の規定の適用を受ける法人が、附則第三十四条の規定により、新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなされる場合には、令和四年三月三十一日以後最初に終了する連結事業年度終了の日の翌日において当該法人の第七条の規定による改正後の消費税法第四十五条の二第一項の届出書が提出されたものとみなす。
suppl-5021-8/art-47/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a corporation to which Article 45-2, paragraph (2) of the 2022 Former Consumption Tax Act applies is deemed, pursuant to Article 34 of the Supplementary Provisions, to have had the deadline for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended, the written notification under Article 45-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 7 is deemed to have been submitted by that corporation on the day following the last day of the first consolidated business year to end on or after March 31, 2022.
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### 第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-5021-8/art-138 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項**
suppl-5021-8/art-138/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第四項** 新平成三十年改正法附則第四十四条第六項の規定は、消費税法第二条第一項第四号に規定する事業者の令和四年三月三十一日以後に終了する同項第十三号に規定する事業年度終了の日の属する同法第十九条第一項に規定する課税期間（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。）について適用する。
suppl-5021-8/art-138/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 44, paragraph (6) of the Supplementary Provisions of the new 2018 Amendment Act apply to the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article) that includes the last day of a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act ending on or after March 31, 2022, of a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act.
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### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5021-8/art-171 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5021-8/art-171/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5021-8/art-172 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-8/art-172/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5031-11/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、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。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から四まで** 略
suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**五** 次に掲げる規定 令和四年一月一日
suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2022;
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**イ** 略
suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第四条中消費税法第五十九条の次に一条を加える改正規定及び附則第十二条の規定
suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 4 adding one Article after Article 59 of the Consumption Tax Act and the provisions of Article 12 of the Supplementary Provisions;
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### 第十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-5031-11/art-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第四条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する消費税について適用する。
suppl-5031-11/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 4 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including the deadline deemed to be that statutory tax return due date under Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is filed) arrives on or after January 1, 2022.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-11/art-131 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5031-11/art-132 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和四年三月三一日法律第四号
suppl-5041-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5041-4/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和四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。
suppl-5041-4/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-5041-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 令和五年一月一日
suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2023;
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**イからハまで** 略
suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第七条中消費税法第二十条第三号の改正規定、同法第二十一条の改正規定及び同法第二十五条（見出しを含む。）の改正規定並びに附則第十九条第二項及び第三項の規定
suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 7 amending Article 20, item (iii) of the Consumption Tax Act, the provisions amending Article 21 of that Act and the provisions amending Article 25 (including its heading) of that Act, and the provisions of Article 19, paragraphs (2) and (3) of the Supplementary Provisions;
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**四** 次に掲げる規定 令和五年四月一日
suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions listed below: April 1, 2023
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**イ** 第七条中消費税法第八条の改正規定（同条第十項を同条第十一項とし、同条第九項の次に一項を加える部分を除く。）及び附則第十九条第一項の規定
suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 7 amending Article 8 of the Consumption Tax Act (excluding the part that makes paragraph (10) of that Article into paragraph (11) and adds one paragraph after paragraph (9)) and the provisions of Article 19, paragraph (1) of the Supplementary Provisions.
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### 第十九条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-5041-4/art-19 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第七条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第八条第一項から第四項まで、第六項及び第八項の規定は、令和五年四月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この項において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
suppl-5041-4/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 8, paragraphs (1) through (4), (6) and (8) of the Consumption Tax Act as amended by the provisions of Article 7 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after April 1, 2023, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
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**第二項** 新消費税法第二十一条第一項及び第二項の規定は、令和五年一月一日以後の同条第一項又は第二項の規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更について適用し、同日前の第七条の規定による改正前の消費税法（次項において「旧消費税法」という。）第二十一条第一項から第三項までの規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更については、なお従前の例による。
suppl-5041-4/art-19/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 21, paragraphs (1) and (2) of the New Consumption Tax Act apply to a change, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a change, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under Article 21, paragraphs (1) through (3) of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "Former Consumption Tax Act" in the following paragraph).
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**第三項** 新消費税法第二十五条の規定は、令和五年一月一日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、同日前の旧消費税法第二十五条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。
suppl-5041-4/art-19/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 25 of the New Consumption Tax Act apply to a relocation, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a relocation, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in Article 25 of the Former Consumption Tax Act.
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### 第七十八条（平成二十八年所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)
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suppl-5041-4/art-78 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前にされた所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条において「平成二十八年改正法」という。）附則第四十四条第一項本文の規定によりその例によるものとされる第二十条の規定による改正前の平成二十八年改正法第五条の規定による改正後の消費税法（以下この条において「五年旧消費税法」という。）第五十七条の二第二項の申請であって、この法律の施行の際、平成二十八年改正法附則第四十四条第三項前段の規定によりその例によるものとされる五年旧消費税法第五十七条の二第五項の登録の拒否の処分がされていないものについての処分については、なお従前の例による。
suppl-5041-4/art-78/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to a disposition on an application under Article 57-2, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article referred to as the "2016 Amendment Act") as it was before amendment by the provisions of Article 20 (hereinafter in this Article referred to as the "2023 Former Consumption Tax Act") that was filed before the Effective Date and to which the provisions then in force apply pursuant to the main clause of Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, in the case where, at the time this Act comes into effect, no disposition refusing registration under Article 57-2, paragraph (5) of the 2023 Former Consumption Tax Act, to which the provisions then in force apply pursuant to the first sentence of Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act, has been made, the provisions then in force continue to govern.
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### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5041-4/art-98 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5041-4/art-98/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十九条（政令への委任） — Delegation to Cabinet Order
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suppl-5041-4/art-99 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5041-4/art-99/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和四年六月一五日法律第六五号
suppl-5041-65 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5041-65/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和五年四月一日から施行する。
suppl-5041-65/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2023.
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## 附 則 令和四年六月一七日法律第六八号
suppl-5041-68 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、刑法等一部改正法施行日から施行する。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。
suppl-5041-68/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the effective date of the Act Partially Amending the Penal Code, etc.; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第五百九条の規定 公布の日
suppl-5041-68/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 509: the date of promulgation
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## 附 則 令和五年三月三一日法律第三号
suppl-5051-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5051-3/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和五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。
suppl-5051-3/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 令和五年五月一日
suppl-5051-3/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: May 1, 2023;
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**イ** 第六条中消費税法第八条の改正規定及び同法第二十七条第二項の改正規定並びに附則第二十条第一項の規定
suppl-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Article 8 of the Consumption Tax Act, the provisions amending Article 27, paragraph (2) of that Act, and the provisions of Article 20, paragraph (1) of the Supplementary Provisions;
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**二** 次に掲げる規定 令和五年十月一日
suppl-5051-3/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2023;
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**イ** 第六条中消費税法第五十七条の二第十項第一号の改正規定及び同法第五十七条の四の改正規定並びに附則第二十条第二項の規定
suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Article 57-2, paragraph (10), item (i) of the Consumption Tax Act, the provisions amending Article 57-4 of that Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions;
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**三から十まで** 略
suppl-5051-3/art-1/par-1/item-3-to-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**十一** 第六条中消費税法別表第二第七号ロの改正規定 障害者の日常生活及び社会生活を総合的に支援するための法律等の一部を改正する法律（令和四年法律第百四号）附則第一条第四号に掲げる規定の施行の日
suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 6 amending Appended Table 2, item (vii), (b) of the Consumption Tax Act: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, etc. (Act No. 104 of 2022) come into effect;
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### 第二十条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-5051-3/art-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第六条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第八条第五項及び第六項の規定は、令和五年五月一日以後に行われる物品の譲渡（消費税法第八条第一項に規定する物品の譲渡をいう。以下この項において同じ。）に係る譲渡又は譲受け（新消費税法第八条第四項ただし書の承認を受けないでされる同項に規定する譲渡又は譲受けをいう。以下この項において同じ。）について適用し、同日前に行われた物品の譲渡に係る譲渡又は譲受けについては、なお従前の例による。
suppl-5051-3/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 8, paragraphs (5) and (6) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 8, paragraph (4) of the New Consumption Tax Act that is made without the approval under the proviso to that paragraph; the same applies hereinafter in this paragraph) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 8, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods made before that date.
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**第二項** 新消費税法第五十七条の四第三項の規定は、令和五年十月一日以後に国内において消費税法第二条第一項第四号に規定する事業者が行う新消費税法第五十七条の四第一項の規定の適用を受ける同項に規定する課税資産の譲渡等につき行う消費税法第三十八条第一項に規定する売上げに係る対価の返還等について適用する。
suppl-5051-3/art-20/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act made with respect to a taxable transfer, etc. of assets prescribed in Article 57-4, paragraph (1) of the New Consumption Tax Act to which the provisions of that paragraph apply and which a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act makes in Japan on or after October 1, 2023.
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### 第二十一条（消費税法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-5051-3/art-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 附則第一条第十一号に掲げる規定の施行の日が令和五年十月一日前である場合には、第六条のうち消費税法別表第二第七号ロの改正規定中「別表第二第七号ロ」とあるのは、「別表第一第七号ロ」とする。
suppl-5051-3/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where the date on which the provisions set forth in Article 1, item (xi) of the Supplementary Provisions come into effect is before October 1, 2023, in the provisions of Article 6 amending Appended Table 2, item (vii), (b) of the Consumption Tax Act, the phrase "Appended Table 2, item (vii), (b)" is deemed to be replaced with "Appended Table 1, item (vii), (b)".
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### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5051-3/art-78 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-3/art-78/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十九条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-3/art-79 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5051-3/art-79/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和五年五月八日法律第二一号
suppl-5051-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5051-21/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和七年四月一日から施行する。
suppl-5051-21/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2025.
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## 附 則 令和五年六月七日法律第四四号
suppl-5051-44 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5051-44/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和六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。
suppl-5051-44/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第五条の規定（原子力基本法第六章に一条を加える改正規定を除く。）並びに附則第十三条、第十五条、第十六条及び第二十六条の規定 公布の日
suppl-5051-44/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 (excluding the provisions adding one Article to Chapter VI of the Atomic Energy Basic Act) and the provisions of Articles 13, 15, 16, and 26 of the Supplementary Provisions: the date of promulgation;
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### 第二十六条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-44/art-26 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5051-44/art-26/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 令和五年六月七日法律第四七号
suppl-5051-47 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5051-47/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、国立健康危機管理研究機構法（令和五年法律第四十六号）の施行の日（以下「施行日」という。）から施行する。ただし、附則第五条の規定は、公布の日から施行する。
suppl-5051-47/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date on which the Act on Japan Institute for Health Security (Act No. 46 of 2023) comes into effect (hereinafter referred to as "the Effective Date"); provided, however, that the provisions of Article 5 of the Supplementary Provisions come into effect on the date of promulgation.
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### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5051-47/art-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律の施行前にした行為及び前条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-47/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article.
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### 第五条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-47/art-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 前三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5051-47/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和五年一一月二九日法律第七九号
suppl-5051-79 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5051-79/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。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。
suppl-5051-79/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 附則第六十八条の規定 公布の日
suppl-5051-79/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 68 of the Supplementary Provisions: the date of promulgation;
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**二** 第一条中金融商品取引法第十五条第一項、第二十九条の四第一項、第三十三条の五第一項、第五十条の二第一項、第十一項及び第十二項、第五十九条の四第一項、第六十条の三第一項、第六十四条第三項、第六十四条の二第一項、第六十四条の七第六項、第六十六条の十九第一項、第八十条第二項、第八十二条第二項、第百六条の十二第二項、第百五十五条の三第二項、第百五十六条の四第二項、第百五十六条の二十の四第二項、第百五十六条の二十の十八第二項並びに第百五十六条の二十五第二項の改正規定並びに同法附則第三条の二及び第三条の三第四項の改正規定、第二条の規定、第五条中農業協同組合法第十一条の六十六第一項、第九十二条の三第一項及び第九十二条の五の九第二項の改正規定、第六条中水産業協同組合法第八十七条の二第一項、第百七条第一項及び第百十七条第二項の改正規定、第七条中協同組合による金融事業に関する法律第四条の四第一項、第六条の四及び第六条の五の十第二項の改正規定、第八条中投資信託及び投資法人に関する法律第九十八条第五号、第百条第五号及び第百三十六条第一項の改正規定、第九条中信用金庫法第五十四条の二十三第一項、第八十五条の二の二及び第八十九条第十項の改正規定、第十条中長期信用銀行法第十三条の二第一項及び第十六条の七の改正規定、第十一条中労働金庫法第五十八条の五第一項、第八十九条の四及び第九十四条第六項の改正規定、第十二条中銀行法第十六条の二第一項、第五十二条の五十二第六号、第五十二条の六十の二第一項及び第五十二条の六十一の五第一項の改正規定、第十四条中保険業法第百六条第一項、第二百七十二条の四第一項、第二百七十二条の三十三第一項、第二百七十九条第一項、第二百八十条第一項、第二百八十九条第一項及び第二百九十条第一項の改正規定、第十五条中資産の流動化に関する法律第七十条第一項の改正規定、第十七条中農林中央金庫法第五十四条第三項、第七十二条第一項、第九十五条の三第一項及び第九十五条の五の十第二項の改正規定並びに第十九条中株式会社商工組合中央金庫法第二十一条第三項、第三十九条第一項及び第六十条の六第一項の改正規定並びに附則第十四条から第十七条まで、第二十三条第一項、第三十四条、第三十七条から第三十九条まで及び第四十一条から第四十三条までの規定、附則第四十四条中登録免許税法（昭和四十二年法律第三十五号）別表第一第四十八号の改正規定並びに附則第四十五条から第四十八条まで、第五十二条、第五十四条、第五十五条、第五十八条から第六十三条まで及び第六十五条の規定 公布の日から起算して三月を超えない範囲内において政令で定める日
suppl-5051-79/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 1 amending Article 15, paragraph (1), Article 29-4, paragraph (1), Article 33-5, paragraph (1), Article 50-2, paragraphs (1), (11), and (12), Article 59-4, paragraph (1), Article 60-3, paragraph (1), Article 64, paragraph (3), Article 64-2, paragraph (1), Article 64-7, paragraph (6), Article 66-19, paragraph (1), Article 80, paragraph (2), Article 82, paragraph (2), Article 106-12, paragraph (2), Article 155-3, paragraph (2), Article 156-4, paragraph (2), Article 156-20-4, paragraph (2), Article 156-20-18, paragraph (2), and Article 156-25, paragraph (2) of the Financial Instruments and Exchange Act and amending Article 3-2 and Article 3-3, paragraph (4) of the Supplementary Provisions of that Act, the provisions of Article 2, the provisions in Article 5 amending Article 11-66, paragraph (1), Article 92-3, paragraph (1), and Article 92-5-9, paragraph (2) of the Agricultural Co-operatives Act, the provisions in Article 6 amending Article 87-2, paragraph (1), Article 107, paragraph (1), and Article 117, paragraph (2) of the Fishery Industry Cooperative Act, the provisions in Article 7 amending Article 4-4, paragraph (1), Article 6-4, and Article 6-5-10, paragraph (2) of the Act on Financial Businesses by Cooperative, the provisions in Article 8 amending Article 98, item (v), Article 100, item (v), and Article 136, paragraph (1) of the Act on Investment Trusts and Investment Corporations, the provisions in Article 9 amending Article 54-23, paragraph (1), Article 85-2-2, and Article 89, paragraph (10) of the Shinkin Bank Act, the provisions in Article 10 amending Article 13-2, paragraph (1) and Article 16-7 of the Long Term Credit Bank Act, the provisions in Article 11 amending Article 58-5, paragraph (1), Article 89-4, and Article 94, paragraph (6) of the Labor Bank Act, the provisions in Article 12 amending Article 16-2, paragraph (1), Article 52-52, item (vi), Article 52-60-2, paragraph (1), and Article 52-61-5, paragraph (1) of the Banking Act, the provisions in Article 14 amending Article 106, paragraph (1), Article 272-4, paragraph (1), Article 272-33, paragraph (1), Article 279, paragraph (1), Article 280, paragraph (1), Article 289, paragraph (1), and Article 290, paragraph (1) of the Insurance Business Act, the provisions in Article 15 amending Article 70, paragraph (1) of the Act on the Securitization of Assets, the provisions in Article 17 amending Article 54, paragraph (3), Article 72, paragraph (1), Article 95-3, paragraph (1), and Article 95-5-10, paragraph (2) of the Norinchukin Bank Act and the provisions in Article 19 amending Article 21, paragraph (3), Article 39, paragraph (1), and Article 60-6, paragraph (1) of the Shoko Chukin Bank Limited Act, and the provisions of Articles 14 through 17, Article 23, paragraph (1), Article 34, Articles 37 through 39, and Articles 41 through 43 of the Supplementary Provisions, the provisions in Article 44 of the Supplementary Provisions amending Appended Table 1, item (xlviii) of the Registration and License Tax Act (Act No. 35 of 1967), and the provisions of Articles 45 through 48, Article 52, Article 54, Article 55, Articles 58 through 63, and Article 65 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation;
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**三** 第一条中金融商品取引法第五条第二項から第六項まで、第二十一条の二第一項、第二十一条の三及び第二十四条第二項の改正規定、同法第二十四条の四の七及び第二十四条の四の八を削る改正規定並びに同法第二十四条の五第一項から第三項まで及び第十三項、第二十五条第一項から第四項まで及び第六項、第二十七条、第二十七条の三十の二、第二十七条の三十の六第一項、第二十七条の三十の十、第二十七条の三十二第一項、第二十七条の三十四、第五十七条の二第二項及び第五項、第百六十六条第四項及び第五項、第百七十二条の三第一項及び第二項、第百七十二条の四第二項、第百七十二条の十二第一項、第百七十八条第十項及び第十一項、第百八十五条の七第四項から第七項まで、第十四項、第十五項及び第三十一項、第百九十七条の二第二号、第六号及び第七号、第二百条第一号、第五号及び第六号並びに第二百九条第三号から第五号までの改正規定並びに次条から附則第四条まで及び第六十七条の規定 令和六年四月一日
suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 1 amending Article 5, paragraphs (2) through (6), Article 21-2, paragraph (1), Article 21-3, and Article 24, paragraph (2) of the Financial Instruments and Exchange Act, deleting Articles 24-4-7 and 24-4-8 of that Act, and amending Article 24-5, paragraphs (1) through (3) and (13), Article 25, paragraphs (1) through (4) and (6), Article 27, Article 27-30-2, Article 27-30-6, paragraph (1), Article 27-30-10, Article 27-32, paragraph (1), Article 27-34, Article 57-2, paragraphs (2) and (5), Article 166, paragraphs (4) and (5), Article 172-3, paragraphs (1) and (2), Article 172-4, paragraph (2), Article 172-12, paragraph (1), Article 178, paragraphs (10) and (11), Article 185-7, paragraphs (4) through (7), (14), (15), and (31), Article 197-2, items (ii), (vi), and (vii), Article 200, items (i), (v), and (vi), and Article 209, items (iii) through (v) of that Act, and the provisions of the following Article through Article 4 of the Supplementary Provisions and of Article 67 of the Supplementary Provisions: April 1, 2024;
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### 第六十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5051-79/art-67 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条第三号及び第四号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-79/art-67/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (iii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article and the following Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第六十八条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-79/art-68 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5051-79/art-68/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 令和六年三月三〇日法律第八号
suppl-5061-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5061-8/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和六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。
suppl-5061-8/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第五条中消費税法第六十四条の改正規定、同法第六十五条の改正規定及び同法第六十六条の改正規定 公布の日から起算して十日を経過した日
suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending Article 64 of the Consumption Tax Act, the provisions amending Article 65 of that Act and the provisions amending Article 66 of that Act: the day on which 10 days have elapsed from the date of promulgation;
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**二** 略
suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 次に掲げる規定 令和六年十月一日
suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2024;
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**イ** 略
suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第五条中消費税法第九条第七項の改正規定、同法第九条の二第三項の改正規定、同法第十二条の二の改正規定、同法第十二条の三の改正規定、同法第三十七条第一項の改正規定、同法第五十一条の改正規定及び同法第五十八条の改正規定並びに附則第十三条第一項から第三項まで、第十項及び第十一項の規定
suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending Article 9, paragraph (7) of the Consumption Tax Act, the provisions amending Article 9-2, paragraph (3) of that Act, the provisions amending Article 12-2 of that Act, the provisions amending Article 12-3 of that Act, the provisions amending Article 37, paragraph (1) of that Act, the provisions amending Article 51 of that Act and the provisions amending Article 58 of that Act, and the provisions of Article 13, paragraphs (1) through (3), (10) and (11) of the Supplementary Provisions;
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**ハからチまで** 略
suppl-5061-8/art-1/par-1/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**リ** 第二十一条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項の改正規定、同法附則第五十二条の改正規定及び同法附則第五十三条の改正規定並びに附則第六十三条の規定
suppl-5061-8/art-1/par-1/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 21 amending Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), the provisions amending Article 52 of the Supplementary Provisions of that Act and the provisions amending Article 53 of the Supplementary Provisions of that Act, and the provisions of Article 63 of the Supplementary Provisions;
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**四から八まで** 略
suppl-5061-8/art-1/par-1/item-4-to-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**九** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
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**イ** 略
suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
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**ハ** 略
suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第五条中消費税法第十四条第一項ただし書の改正規定、同法第十五条（見出しを含む。）の改正規定、同法第六十条の改正規定、同法附則第十九条の二を削り、同法附則第十九条の三を同法附則第十九条の二とする改正規定及び同法別表第三の改正規定（同表第一号に係る部分を除く。）並びに附則第十三条第五項の規定
suppl-5061-8/art-1/par-1/item-9/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending the proviso to Article 14, paragraph (1) of the Consumption Tax Act, the provisions amending Article 15 (including its heading) of that Act, the provisions amending Article 60 of that Act, the provisions deleting Article 19-2 of the Supplementary Provisions of that Act and making Article 19-3 of the Supplementary Provisions of that Act Article 19-2 of the Supplementary Provisions of that Act, and the provisions amending Appended Table 3 of that Act (excluding the part pertaining to item (i) of that Appended Table), and the provisions of Article 13, paragraph (5) of the Supplementary Provisions.
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### 第十三条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
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suppl-5061-8/art-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第九条の二第三項の規定は、令和六年十月一日以後に開始する個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。以下この項において同じ。）のその年又は法人（消費税法第二条第一項第七号に規定する人格のない社団等を含む。以下この項において同じ。）のその事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。以下第三項までにおいて同じ。）について適用し、同日前に開始した個人事業者のその年又は法人のその事業年度については、なお従前の例による。
suppl-5061-8/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 9-2, paragraph (3) of the Consumption Tax Act as amended by the provisions of Article 5 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to the year of an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) or the business year of a corporation (including an association or foundation without legal personality prescribed in Article 2, paragraph (1), item (vii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter through paragraph (3)) beginning on or after October 1, 2024, and the provisions then in force continue to govern the year of an individual business operator or the business year of a corporation that began before that day.
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**第二項** 新消費税法第十二条の二第三項及び第十二条の三第五項の規定は、令和六年十月一日以後に開始する事業年度について適用する。
suppl-5061-8/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-2, paragraph (3) and Article 12-3, paragraph (5) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024.
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**第三項** 新消費税法第十二条の三第一項の規定は、令和六年十月一日以後に開始する事業年度について適用し、同日前に開始した事業年度については、なお従前の例による。
suppl-5061-8/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-3, paragraph (1) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024, and the provisions then in force continue to govern business years that began before that day.
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**第四項** 新消費税法第十二条の四第三項の規定は、施行日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。第九項において同じ。）が行う金地金等（新消費税法第十二条の四第三項に規定する金地金等をいう。以下この項において同じ。）の課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。第九項において同じ。）及び金地金等に該当する消費税法第二条第一項第十一号に規定する課税貨物の同項第二号に規定する保税地域からの引取りについて適用する。
suppl-5061-8/art-13/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 12-4, paragraph (3) of the New Consumption Tax Act apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies in paragraph (9)) of gold bullion and similar items (meaning gold bullion and similar items prescribed in Article 12-4, paragraph (3) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in paragraph (9)) on or after the Effective Date, and to the taking out of taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act that fall under gold bullion and similar items from a bonded area prescribed in item (ii) of that paragraph.
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**第五項** 新消費税法第十四条第一項、第十五条及び第六十条第四項の規定は、附則第一条第九号に定める日以後に効力が生ずる新消費税法第十四条第一項ただし書に規定する公益信託（移行認可を受けた信託を含む。）について適用し、同日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。
suppl-5061-8/art-13/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 14, paragraph (1), Article 15 and Article 60, paragraph (4) of the New Consumption Tax Act apply to public interest trusts prescribed in the proviso to Article 14, paragraph (1) of the New Consumption Tax Act (including trusts that have received transition authorization) that take effect on or after the day specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern public interest trusts (excluding those that have received transition authorization) that took effect before that day and are prescribed in Article 1 of the Act on Charitable Trust as it was before amendment by the Act on Public Interest Trusts.
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**第六項** 新消費税法第十五条の二第一項の規定は、令和七年四月一日以後に国内において行われる電気通信利用役務の提供（同項に規定する電気通信利用役務の提供をいう。以下この項において同じ。）について適用し、同日前に国内において行われた電気通信利用役務の提供については、なお従前の例による。
suppl-5061-8/art-13/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 15-2, paragraph (1) of the New Consumption Tax Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in that paragraph; the same applies hereinafter in this paragraph) performed in Japan on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that day.
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**第七項** 新消費税法第十五条の二第二項及び第三項の規定は、施行日を含む課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下この項及び第十項において同じ。）（当該課税期間が令和六年八月一日以後に終了する課税期間である場合にあっては、当該課税期間の前課税期間とする。以下この項及び次項において「施行時判定期間」という。）以後の課税期間について適用する。この場合において、施行時判定期間についての新消費税法第十五条の二第三項の規定の適用については、同項中「その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）」とあるのは、「令和六年九月三十日」とする。
suppl-5061-8/art-13/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 15-2, paragraphs (2) and (3) of the New Consumption Tax Act apply to taxable periods on or after the determination period at commencement (the taxable period that includes the Effective Date (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph and paragraph (10)) (or, where that taxable period ends on or after August 1, 2024, the taxable period preceding that taxable period; hereinafter in this paragraph and the following paragraph referred to as the "determination period at commencement")). In this case, with regard to the application of Article 15-2, paragraph (3) of the New Consumption Tax Act to the determination period at commencement, the phrase "the deadline for filing the return under Article 45, paragraph (1) for that taxable period (or, where there is no obligation to file a return under that paragraph, the deadline for filing the return under that paragraph that would apply if there were such an obligation)" in that paragraph is deemed to be replaced with "September 30, 2024".
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**第八項** 施行時判定期間に係る新消費税法第十五条の二第二項の指定が令和六年十二月三十一日までに行われた場合には、当該指定は、同項後段の規定にかかわらず、令和七年四月一日に、その効力を生ずる。
suppl-5061-8/art-13/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where the designation under Article 15-2, paragraph (2) of the New Consumption Tax Act pertaining to the determination period at commencement is made by December 31, 2024, that designation takes effect on April 1, 2025, notwithstanding the provisions of the second sentence of that paragraph.
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**第九項** 新消費税法第三十条第十二項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行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。
suppl-5061-8/art-13/par-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 30, paragraph (12) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date.
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**第十項** 新消費税法第三十七条第一項の規定は、令和六年十月一日以後に開始する課税期間について適用し、同日前に開始した課税期間については、なお従前の例による。
suppl-5061-8/art-13/par-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning on or after October 1, 2024, and the provisions then in force continue to govern taxable periods that began before that day.
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**第十一項** 新消費税法第五十一条第三項の規定は、輸入品に対する内国消費税の徴収等に関する法律第四条第一項の規定にかかわらず、令和六年十月一日以後に新消費税法第五十一条第三項に規定する特例輸入者が同項前段に規定する申請書を提出する場合について適用する。
suppl-5061-8/art-13/par-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of Article 4, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, the provisions of Article 51, paragraph (3) of the New Consumption Tax Act apply to the case where, on or after October 1, 2024, an authorized importer prescribed in Article 51, paragraph (3) of the New Consumption Tax Act submits the written application prescribed in the first sentence of that paragraph.
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### 第六十三条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-5061-8/art-63 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第二十一条の規定による改正後の所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項及び第五十二条の規定は、令和六年十月一日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下この条において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。
suppl-5061-8/art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 51-2, paragraph (1) and Article 52 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by the provisions of Article 21, apply to taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) beginning on or after October 1, 2024, and the provisions then in force continue to govern taxable periods that began before that day.
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### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5061-8/art-72 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5061-8/art-72/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十三条（政令への委任） — Delegation to Cabinet Order
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suppl-5061-8/art-73 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5061-8/art-73/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和六年六月七日法律第四六号
suppl-5061-46 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5061-46/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して一年三月を超えない範囲内において政令で定める日から施行する。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。
suppl-5061-46/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 略
suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**二** 第三条の規定（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の目次の改正規定、同法第二条第七項の改正規定、同法第一章に一条を加える改正規定並びに同法第十六条にただし書及び各号を加える改正規定（同条ただし書に係る部分に限る。次号において同じ。）を除く。）並びに附則第八条から第十一条までの規定、附則第十三条中デジタル庁設置法第四条第二項第四号の改正規定及び附則第十五条の規定 公布の日から起算して一年を超えない範囲内において政令で定める日
suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 3 (excluding the provisions amending the table of contents of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions amending Article 2, paragraph (7) of that Act, the provisions adding one Article to Chapter I of that Act, and the provisions adding a proviso and items to Article 16 of that Act (limited to the part concerning the proviso to that Article; the same applies in the following item)) and the provisions of Articles 8 through 11 of the Supplementary Provisions, the provisions in Article 13 of the Supplementary Provisions amending Article 4, paragraph (2), item (iv) of the Act on the Establishment of the Digital Agency, and the provisions of Article 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
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## 附 則 令和六年六月二一日法律第六〇号
suppl-5061-60 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5061-60/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。
suppl-5061-60/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation.
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## 附 則 令和七年三月三一日法律第一三号
suppl-5071-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5071-13/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和七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。
suppl-5071-13/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から三まで** 略
suppl-5071-13/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**四** 次に掲げる規定 令和八年十一月一日
suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: November 1, 2026;
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**イ** 第五条中消費税法第八条の改正規定、同法第二十七条（見出しを含む。）の改正規定、同法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分に限る。）及び同法第六十五条第一号の改正規定並びに附則第二十一条の規定
suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending Article 8 of the Consumption Tax Act, the provisions amending Article 27 (including its heading) of that Act, the provisions amending Article 59-2, paragraph (1) of that Act (limited to the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions amending Article 65, item (i) of that Act, and the provisions of Article 21 of the Supplementary Provisions;
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**五** 次に掲げる規定 令和九年一月一日
suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: January 1, 2027;
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**イ** 略
suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ロ** 第五条中消費税法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分を除く。）及び附則第二十三条の規定
suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending Article 59-2, paragraph (1) of the Consumption Tax Act (excluding the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions of Article 23 of the Supplementary Provisions;
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**六及び七** 略
suppl-5071-13/art-1/par-1/item-6-to-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**八** 次に掲げる規定 医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
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**イからハまで** 略
suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 第五条中消費税法別表第三第一号の表の改正規定
suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 5 amending the table in Appended Table 3, item (i) of the Consumption Tax Act.
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### 第二十一条（輸出物品販売場における輸出物品の譲渡に係る免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for the Transfer of Export Goods at Tax-Free Shops
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suppl-5071-13/art-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定による改正後の消費税法第八条の規定は、輸出物品販売場を経営する事業者（同条第一項に規定する輸出物品販売場を経営する事業者をいう。以下この条において同じ。）が令和八年十一月一日以後に行う同項に規定する免税対象物品の譲渡について適用し、輸出物品販売場を経営する事業者が同日前に行った第五条の規定による改正前の消費税法第八条第一項に規定する物品の譲渡については、なお従前の例による。
suppl-5071-13/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 8 of the Consumption Tax Act as amended by the provisions of Article 5 apply to transfers of tax-exempt goods prescribed in paragraph (1) of that Article that a business operator that operates a tax-free shop (meaning a business operator that operates a tax-free shop prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) makes on or after November 1, 2026, and the provisions then in force continue to govern transfers of goods prescribed in Article 8, paragraph (1) of the Consumption Tax Act prior to amendment by the provisions of Article 5 that a business operator that operates a tax-free shop made before that day.
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### 第二十二条（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Pertaining to Lease Transfers
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suppl-5071-13/art-22 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 施行日前に第五条の規定による改正前の消費税法（次項及び第三項において「旧消費税法」という。）第十六条第一項に規定するリース譲渡（以下この条において「旧リース譲渡」という。）を行った事業者（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。）の施行日前に開始した年又は事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。以下この条において同じ。）に含まれる各課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下この条において同じ。）に係る消費税については、なお従前の例による。
suppl-5071-13/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the consumption tax pertaining to each taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) included in a year or business year (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter in this Article) that began before the Effective Date, of a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) that, before the Effective Date, made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act prior to amendment by the provisions of Article 5 (referred to as the "Former Consumption Tax Act" in the following paragraph and paragraph (3)) (hereinafter in this Article referred to as a "former lease transfer"), the provisions then in force continue to govern.
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**第二項** 施行日前に旧リース譲渡を行ったことがある事業者（施行日前に行われた旧リース譲渡に係る契約の移転を受けた事業者を含む。）の施行日以後に開始する年又は事業年度に含まれる各課税期間（個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。以下この条において同じ。）にあっては令和十二年十二月三十一日以前に開始する課税期間に限るものとし、法人にあっては同年三月三十一日以前に開始する事業年度に含まれる各課税期間に限る。以下この項及び次項において「経過措置課税期間」という。）については、旧消費税法第十六条（第五項（同項に規定する山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る部分に限る。）を除く。）の規定は、なおその効力を有する。この場合において、令和七年経過措置課税期間（経過措置課税期間のうち、個人事業者にあっては令和九年十二月三十一日以前に開始する課税期間をいい、法人にあっては同年三月三十一日以前に開始する事業年度に含まれる各課税期間をいう。以下この項において同じ。）については、同条第一項中「所得税法」とあるのは「旧効力所得税法（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この項において「令和七年改正法」という。）附則第四条第三項に規定する旧効力所得税法をいう。）」と、「法人税法」とあるのは「旧効力法人税法（令和七年改正法附則第十七条第三項に規定する旧効力法人税法をいう。次項において同じ。）」と、同条第二項ただし書中「所得税法第六十五条第一項ただし書又は法人税法第六十三条第一項ただし書に規定する場合に該当することとなつた」とあるのは「同項に規定する延払基準の方法により経理しなかつた場合又は旧効力法人税法第六十三条第三項若しくは第四項の規定の適用を受けた」と、「所得税法第六十五条第一項ただし書に規定する」とあるのは「その」と、「課税期間又は法人税法第六十三条第一項ただし書に規定する」とあるのは「課税期間若しくはその」と、「課税期間若しくは」とあるのは「課税期間又は」とし、経過措置課税期間のうち令和七年経過措置課税期間以外の各課税期間については、同条第一項中「所得税法」とあるのは「旧所得税法（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この項において「令和七年改正法」という。）附則第四条第一項に規定する旧所得税法をいう。）」と、「法人税法」とあるのは「旧法人税法（令和七年改正法附則第十六条に規定する旧法人税法をいう。）」と、「当該事業者がこれらの規定の適用を受けるため」とあるのは「当該事業者が」と、同条第二項ただし書中「所得税法第六十五条第一項ただし書又は法人税法第六十三条第一項ただし書に規定する場合に該当することとなつた」とあるのは「同項に規定する延払基準の方法により経理しなかつた」と、「所得税法第六十五条第一項ただし書に規定する」とあるのは「その」と、「課税期間又は法人税法第六十三条第一項ただし書に規定する」とあるのは「課税期間又はその」と、「課税期間若しくは同条第三項若しくは第四項の規定の適用を受けた事業年度終了の日の属する課税期間以後の課税期間」とあるのは「課税期間」とする。
suppl-5071-13/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to each taxable period (limited, for an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies hereinafter in this Article), to a taxable period beginning on or before December 31, 2030, and, for a corporation, to each taxable period included in a business year beginning on or before March 31, 2030; hereinafter in this paragraph and the following paragraph referred to as a "taxable period under the transitional measures") included in a year or business year beginning on or after the Effective Date of a business operator that has made a former lease transfer before the Effective Date (including a business operator that has received the transfer of a contract pertaining to a former lease transfer made before the Effective Date), the provisions of Article 16 of the Former Consumption Tax Act (excluding paragraph (5) (limited to the part pertaining to the transfer on deferred payment terms of assets that give rise to forest income or transfer income prescribed in that paragraph)) remain in force. In this case, with regard to a 2025 transitional taxable period (meaning, among taxable periods under the transitional measures, for an individual business operator, a taxable period beginning on or before December 31, 2027, and, for a corporation, each taxable period included in a business year beginning on or before March 31, 2027; the same applies hereinafter in this paragraph), the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Former Income Tax Act Kept in Effect (meaning the Former Income Tax Act Kept in Effect prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this paragraph referred to as the ‘2025 Amendment Act’))", the phrase "Corporation Tax Act" in that paragraph with "Former Corporation Tax Act Kept in Effect (meaning the Former Corporation Tax Act Kept in Effect prescribed in Article 17, paragraph (3) of the Supplementary Provisions of the 2025 Amendment Act; the same applies in the following paragraph)", the phrase "came to fall under the case prescribed in the proviso to Article 65, paragraph (1) of the Income Tax Act or the proviso to Article 63, paragraph (1) of the Corporation Tax Act" in the proviso to paragraph (2) of that Article with "did not account by the deferred payment standard method prescribed in that paragraph or became subject to the application of Article 63, paragraph (3) or (4) of the Former Corporation Tax Act Kept in Effect", the phrase "prescribed in the proviso to Article 65, paragraph (1) of the Income Tax Act" with "that", the phrase "taxable period or prescribed in the proviso to Article 63, paragraph (1) of the Corporation Tax Act" with "taxable period or that", and the phrase "課税期間若しくは" (taxable period or, joining a smaller group of alternatives) with "課税期間又は" (taxable period or); and with regard to each taxable period under the transitional measures other than a 2025 transitional taxable period, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Former Income Tax Act (meaning the Former Income Tax Act prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this paragraph referred to as the ‘2025 Amendment Act’))", the phrase "Corporation Tax Act" in that paragraph with "Former Corporation Tax Act (meaning the Former Corporation Tax Act prescribed in Article 16 of the Supplementary Provisions of the 2025 Amendment Act)", the phrase "that business operator, in order to be subject to the application of those provisions," in that paragraph with "that business operator", the phrase "came to fall under the case prescribed in the proviso to Article 65, paragraph (1) of the Income Tax Act or the proviso to Article 63, paragraph (1) of the Corporation Tax Act" in the proviso to paragraph (2) of that Article with "did not account by the deferred payment standard method prescribed in that paragraph", the phrase "prescribed in the proviso to Article 65, paragraph (1) of the Income Tax Act" with "that", the phrase "taxable period or prescribed in the proviso to Article 63, paragraph (1) of the Corporation Tax Act" with "taxable period or that", and the phrase "taxable period or any taxable period on or after the taxable period that includes the last day of a business year to which the provisions of paragraph (3) or (4) of that Article applied" with "taxable period".
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**第三項** 前項の規定によりなおその効力を有するものとされる旧消費税法（以下この条において「旧効力消費税法」という。）第十六条第一項又は第二項本文の規定の適用を受ける事業者の旧リース譲渡につき、経過措置課税期間において同項ただし書（附則第十七条第三項に規定する旧効力法人税法第六十三条第三項及び第四項に係る部分を除く。以下この項において同じ。）の規定の適用を受けることとなった場合には、当該旧リース譲渡のうち、当該旧リース譲渡に係る賦払金の額で旧効力消費税法第十六条第二項ただし書に規定する場合に該当することとなった年又は事業年度（第五項において「不適用基準事業年度等」という。）の末日の属する課税期間の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該課税期間において資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）を行ったものとみなす。
suppl-5071-13/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where, with respect to a former lease transfer of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter in this Article referred to as the "Former Consumption Tax Act Kept in Effect") applies, the proviso to that paragraph (excluding the part pertaining to Article 63, paragraphs (3) and (4) of the Former Corporation Tax Act Kept in Effect prescribed in Article 17, paragraph (3) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has come to apply in a taxable period under the transitional measures, the business operator is deemed to have made a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) in the taxable period that includes the last day of the year or business year in which the case prescribed in the proviso to Article 16, paragraph (2) of the Former Consumption Tax Act Kept in Effect came to apply (referred to as the "non-application base year, etc." in paragraph (5)), for the part of that former lease transfer pertaining to the installments of that former lease transfer whose payment due dates arrive on or after the first day of that taxable period (excluding those already paid on or before the day preceding that first day).
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**第四項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者の旧リース譲渡（前項の規定の適用を受けたものを除く。）のうち、個人事業者にあっては令和十二年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した事業年度に含まれる各課税期間において、資産の譲渡等を行ったものとしなかった部分がある場合には、当該旧リース譲渡のうち、当該旧リース譲渡に係る賦払金の額で満了基準事業年度等（個人事業者にあっては令和十三年をいい、法人にあっては令和十二年四月一日以後最初に開始する事業年度をいう。以下この項及び次項において同じ。）の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該満了基準事業年度等の末日の属する課税期間において資産の譲渡等を行ったものとみなす。
suppl-5071-13/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where, among the former lease transfers of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies (excluding those to which the provisions of the preceding paragraph apply), there is a part for which the business operator has not been treated as having made a transfer, etc. of assets, in a taxable period beginning on or before December 31, 2030 in the case of an individual business operator, or in each taxable period included in a business year beginning on or before March 31, 2030 in the case of a corporation, the business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes the last day of the expiry base year, etc. (meaning, for an individual business operator, 2031, and, for a corporation, the first business year beginning on or after April 1, 2030; the same applies hereinafter in this paragraph and the following paragraph), for the part of that former lease transfer pertaining to the installments of that former lease transfer whose payment due dates arrive on or after the first day of the expiry base year, etc. (excluding those already paid on or before the day preceding that first day).
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**第五項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者のその適用に係る旧リース譲渡が、前二項に規定する場合のいずれかに該当する場合には、これらの規定にかかわらず、当該旧リース譲渡のうち、第一号に掲げる金額（同号に掲げる金額が第二号に掲げる金額を超える課税期間にあっては、同号に掲げる金額）に係る部分については、当該事業者が不適用基準事業年度等又は満了基準事業年度等以後の各年又は各事業年度の末日の属する各課税期間（以下この項及び次項において「適用課税期間」という。）において、資産の譲渡等を行ったものとみなすことができる。
suppl-5071-13/art-22/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In the case where a former lease transfer of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies, as it pertains to that application, falls under any of the cases prescribed in the preceding two paragraphs, then, notwithstanding those provisions, for the part of that former lease transfer pertaining to the amount set forth in item (i) (or, in a taxable period in which the amount set forth in item (i) exceeds the amount set forth in item (ii), the amount set forth in that item), the business operator may be deemed to have made a transfer, etc. of assets in each taxable period that includes the last day of each year or each business year on or after the non-application base year, etc. or the expiry base year, etc. (hereinafter in this paragraph and the following paragraph referred to as an "applicable taxable period").
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**一** 当該旧リース譲渡に係る賦払金の額で、不適用基準事業年度等又は満了基準事業年度等の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分の金額（以下この項において「未計上譲渡額」という。）を百二十で除し、これに当該適用課税期間が含まれる年又は事業年度の月数を乗じて計算した金額（当該未計上譲渡額に当該年又は当該事業年度において資産の譲渡等を行ったものとみなされた部分に係る金額がある場合には、当該金額を控除した残額）
suppl-5071-13/art-22/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the amount calculated by dividing the amount of the part pertaining to the installments of that former lease transfer whose payment due dates arrive on or after the first day of the non-application base year, etc. or the expiry base year, etc. (excluding those already paid on or before the day preceding that first day) (hereinafter in this paragraph referred to as the "unrecorded transfer amount") by 120 and multiplying the result by the number of months of the year or business year that includes that applicable taxable period (or, where the unrecorded transfer amount includes an amount pertaining to a part deemed to have been a transfer, etc. of assets made in that year or that business year, the balance remaining after deducting that amount);
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**二** 当該未計上譲渡額から当該未計上譲渡額のうち当該適用課税期間前の各課税期間において資産の譲渡等を行ったものとみなされた部分に係る金額を控除した金額
suppl-5071-13/art-22/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the amount obtained by deducting, from the unrecorded transfer amount, the amount pertaining to the part of the unrecorded transfer amount that was deemed to have been a transfer, etc. of assets made in each taxable period preceding that applicable taxable period.
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**第六項** 前項の規定の適用を受けようとする事業者は、同項の規定の適用を受けようとする最初の適用課税期間に係る消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
suppl-5071-13/art-22/par-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that wishes to be subject to the application of the provisions of the preceding paragraph is to enter a statement to that effect on the return under Article 45, paragraph (1) of the Consumption Tax Act (including the return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) for the first applicable taxable period for which it wishes to be subject to the application of the provisions of that paragraph.
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**第七項** 第五項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
suppl-5071-13/art-22/par-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The number of months in paragraph (5), item (i) is to be calculated according to the calendar, and any fraction of less than one month is to be discarded.
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**第八項** 第二項の規定の適用を受ける個人事業者が死亡した場合、同項の規定の適用を受ける法人が合併により消滅した場合若しくは同項の規定の適用を受ける法人が分割により旧リース譲渡に係る事業を消費税法第二条第一項第六号の二に規定する分割承継法人に承継させた場合又は第二項の規定の適用を受ける事業者が同法第九条第一項本文の規定の適用を受けることとなった場合における旧リース譲渡に係る資産の譲渡等の時期の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-5071-13/art-22/par-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Matters necessary for the application of the provisions of the preceding paragraphs, including special provisions on the time of transfer, etc. of assets pertaining to a former lease transfer in the case where an individual business operator to which the provisions of paragraph (2) apply dies, in the case where a corporation to which those provisions apply is extinguished by a merger, in the case where a corporation to which those provisions apply causes a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act to succeed to the business pertaining to a former lease transfer by a company split, or in the case where a business operator to which the provisions of paragraph (2) apply becomes subject to the application of the main clause of Article 9, paragraph (1) of that Act, are specified by Cabinet Order.
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### 第二十三条（電磁的記録に記録された事項に関する重加算税の特例に関する経過措置） — Transitional Measures on Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
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suppl-5071-13/art-23 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第五条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和九年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該還付請求申告書を提出した日とする。以下この条において「法定申告期限」という。）が到来する消費税について適用し、同月一日前に法定申告期限が到来した消費税については、なお従前の例による。
suppl-5071-13/art-23/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return of refund claim is submitted; hereinafter in this Article referred to as the "statutory tax return due date") arrives on or after January 1, 2027, and the provisions then in force continue to govern consumption tax for which the statutory tax return due date arrived before the first day of that month.
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### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5071-13/art-79 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5071-13/art-79/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-5071-13/art-80 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-13/art-80/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和七年六月一八日法律第七〇号
suppl-5071-70 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5071-70/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和八年十月一日から施行する。
suppl-5071-70/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of October 1, 2026.
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## 附 則 令和七年六月二〇日法律第七四号
suppl-5071-74 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日等） — Effective Date, etc.
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suppl-5071-74/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和八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。
suppl-5071-74/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中国民年金法第二十八条第五項第二号、第三十七条及び第百二条第二項並びに附則第九条第一項及び第九条の三第三項の改正規定、第二条中厚生年金保険法第四十四条の三第五項第二号、第五十八条第一項第四号、第八十四条の六第三項第二号、第百条の二及び第百条の四第一項第三十七号並びに附則第十四条第一項、第二十三条第一項及び第二十八条の三第三項の改正規定、第六条、第十一条、第十三条及び第十六条の規定、第十八条中社会保障協定の実施に伴う厚生年金保険法等の特例等に関する法律（以下「協定実施特例法」という。）第十六条第二項第一号イ、第十八条第一項、第二十条第一項第四号及び第三十一条第三項から第五項までの改正規定、第二十八条中確定給付企業年金法第八十二条の四（見出しを含む。）の改正規定、第三十三条中健康保険法第百九十九条第一項及び第二百四条第一項第二十号の改正規定並びに第三十四条の規定並びに次項及び第三項並びに次条第二項から第四項まで、附則第三条、第三条の二、第四十条及び第四十一条の規定、附則第四十二条中雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第百三十九条第二項の改正規定、附則第四十四条中社会保険審査官及び社会保険審査会法（昭和二十八年法律第二百六号）附則第十四項の改正規定（「附則第二十九条第五項」を「附則第二十九条第六項」に改める部分に限る。）並びに附則第五十五条の規定 公布の日
suppl-5071-74/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 1 amending Article 28, paragraph (5), item (ii), Article 37 and Article 102, paragraph (2) of the National Pension Act and Article 9, paragraph (1) and Article 9-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions in Article 2 amending Article 44-3, paragraph (5), item (ii), Article 58, paragraph (1), item (iv), Article 84-6, paragraph (3), item (ii), Article 100-2 and Article 100-4, paragraph (1), item (xxxvii) of the Employees' Pension Insurance Act and Article 14, paragraph (1), Article 23, paragraph (1) and Article 28-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions of Articles 6, 11, 13 and 16, the provisions in Article 18 amending Article 16, paragraph (2), item (i), (a), Article 18, paragraph (1), Article 20, paragraph (1), item (iv) and Article 31, paragraphs (3) through (5) of the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements (hereinafter referred to as the "Social Security Agreements Special Provisions Act"), the provisions in Article 28 amending Article 82-4 (including its heading) of the Defined-Benefit Corporate Pension Act, the provisions in Article 33 amending Article 199, paragraph (1) and Article 204, paragraph (1), item (xx) of the Health Insurance Act and the provisions of Article 34, and the provisions of the following paragraph and paragraph (3) of this Article, paragraphs (2) through (4) of the following Article, and Articles 3, 3-2, 40 and 41 of the Supplementary Provisions, the provisions in Article 42 of the Supplementary Provisions amending Article 139, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the provisions in Article 44 of the Supplementary Provisions amending paragraph (14) of the Supplementary Provisions of the Act on Social Insurance Examiners and the Examination Committee of Social Insurance (Act No. 206 of 1953) (limited to the part replacing "Article 29, paragraph (5) of the Supplementary Provisions" with "Article 29, paragraph (6) of the Supplementary Provisions"), and the provisions of Article 55 of the Supplementary Provisions: the date of promulgation;
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**二から十四まで** 略
suppl-5071-74/art-1/par-1/item-2-to-14 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**十五** 第二十八条中確定給付企業年金法第百条の前の見出し及び同条の改正規定、第二十九条中確定拠出年金法第五十条（見出しを含む。）及び第百二十三条第五号の改正規定並びに第三十一条の規定並びに附則第三十六条及び第四十三条の規定、附則第四十四条の規定（第一号に掲げる改正規定を除く。）並びに附則第四十五条から第五十四条までの規定 公布の日から起算して五年を超えない範囲内において政令で定める日
suppl-5071-74/art-1/par-1/item-15 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions in Article 28 amending the heading preceding Article 100 of the Defined-Benefit Corporate Pension Act and that Article, the provisions in Article 29 amending Article 50 (including its heading) and Article 123, item (v) of the Defined Contribution Pension Act, and the provisions of Article 31, and the provisions of Articles 36 and 43 of the Supplementary Provisions, the provisions of Article 44 of the Supplementary Provisions (excluding the amending provisions set forth in item (i)), and the provisions of Articles 45 through 54 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation;
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### 第五十五条（政令への委任） — Delegation to Cabinet Order
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suppl-5071-74/art-55 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5071-74/art-55/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 令和八年三月三一日法律第二号
suppl-5081-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5081-2/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和八年四月一日から施行する。
suppl-5081-2/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2026.
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## 附 則 令和八年三月三一日法律第一二号
suppl-5081-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5081-12/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、令和八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。
suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一及び二** 略
suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**三** 第十四条の規定（同条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条の改正規定を除く。）及び附則第九十条の規定 令和八年十月一日
suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 14 (excluding the provisions in that Article amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) and the provisions of Article 90 of the Supplementary Provisions: October 1, 2026;
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**四及び五** 略
suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**六** 次に掲げる規定 令和九年四月一日
suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2027;
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**イからハまで** 略
suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ニ** 附則第二十条第二項から第五項までの規定
suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 20, paragraphs (2) through (5) of the Supplementary Provisions;
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**七** 次に掲げる規定 令和九年十月一日
suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: October 1, 2027;
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**イからヘまで** 略
suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ト** 附則第二十一条の規定
suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 21 of the Supplementary Provisions.
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**八** 略
suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**九** 次に掲げる規定 令和十年四月一日
suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the following provisions: April 1, 2028;
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**イ** 第三条の規定（同条中消費税法別表第二第十一号ロの改正規定を除く。）並びに附則第十七条から第十九条まで及び第二十条第一項の規定
suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provisions of Article 3 (excluding, in that Article, the provision amending Appended Table 2, item (xi), (b) of the Consumption Tax Act), and the provisions of Articles 17 through 19 and Article 20, paragraph (1) of the Supplementary Provisions;
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**ロからニまで** 略
suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Omitted
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**ホ** 第十四条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条の改正規定
suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
the provision in Article 14 amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
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### 第二十条（第二種プラットフォーム事業者の指定等に関する経過措置） — Transitional Measures Concerning Designation, etc. of Type 2 Platform Operators
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suppl-5081-12/art-20 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項**
suppl-5081-12/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第二項** 前項の規定にかかわらず、国税庁長官は、新消費税法が令和九年一月一日から施行されていたものとして計算したプラットフォーム事業者（新消費税法第十五条の二第一項に規定するプラットフォーム事業者をいう。以下この項において同じ。）の同日から同年三月三十一日までの期間における、当該プラットフォーム事業者の提供する同条第一項に規定するデジタルプラットフォームを介して行われる新消費税法第十五条の三第一項各号に掲げる資産の譲渡に係る同条第二項に規定する対価の額のうち当該プラットフォーム事業者を介して収受するものの合計額に四を乗じて得た金額が五十億円を超える場合には、令和十年四月一日前においても、当該プラットフォーム事業者を、同項の規定の例により、同項の指定をするものとする。この場合において、当該指定は、同日において同項の規定により行われたものとみなし、そのみなされる指定は、同項後段の規定にかかわらず、同日に、その効力を生ずる。
suppl-5081-12/art-20/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Notwithstanding the provisions of the preceding paragraph, where the amount obtained by multiplying by four the total of the amounts of consideration prescribed in Article 15-3, paragraph (2) of the New Consumption Tax Act that are received via a platform operator (meaning a platform operator prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) for transfers of assets set forth in the items of Article 15-3, paragraph (1) of the New Consumption Tax Act that are conducted via the digital platform prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act that the platform operator provides, during the period from January 1, 2027 to March 31, 2027, calculated on the assumption that the New Consumption Tax Act had been in effect from January 1, 2027, exceeds 5 billion yen, the Commissioner of the National Tax Agency is to designate that platform operator under Article 15-3, paragraph (2) of the New Consumption Tax Act even before April 1, 2028, in accordance with the provisions of that paragraph. In this case, that designation is deemed to have been made on that day pursuant to the provisions of that paragraph, and the designation so deemed takes effect on that day, notwithstanding the second sentence of that paragraph.
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**第三項** 前項前段の規定により新消費税法第十五条の三第二項の指定を受けるべき者は、令和九年六月三十日までに、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。
suppl-5081-12/art-20/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A person that is to be designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by June 30, 2027.
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**第四項** 国税庁長官は、第二項前段の規定により新消費税法第十五条の三第二項の指定を行った場合又は次項の規定による同条第六項前段の届出書の提出を受けた場合には、令和十年四月一日前においても、同条第四項及び第六項後段の規定の例により、同条第四項の規定による通知及び公表並びに同条第六項後段の規定による公表をするものとする。
suppl-5081-12/art-20/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where the Commissioner of the National Tax Agency has made a designation under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2), or has received a written notification submitted under the first sentence of Article 15-3, paragraph (6) of the New Consumption Tax Act pursuant to the provisions of the following paragraph, the Commissioner is to, even before April 1, 2028, give the notice and make the publication under Article 15-3, paragraph (4) of the New Consumption Tax Act and make the publication under the second sentence of paragraph (6) of that Article, in accordance with the provisions of paragraph (4) and the second sentence of paragraph (6) of that Article.
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**第五項** 第二項前段の規定により新消費税法第十五条の三第二項の指定を受けた事業者は、前項の規定による同条第四項の通知を受けた場合又は前項の規定により同条第四項の規定による公表をされた事項に変更があった場合には、令和十年四月一日前においても、同条第五項及び第六項前段の規定の例により、同条第五項の通知及び同条第六項前段の届出書の提出をしなければならない。
suppl-5081-12/art-20/par-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) must, where it has received the notice under Article 15-3, paragraph (4) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph, or where there has been a change in the matters published under paragraph (4) of that Article pursuant to the provisions of the preceding paragraph, give the notice under paragraph (5) of that Article and submit the written notification under the first sentence of paragraph (6) of that Article, even before April 1, 2028, in accordance with the provisions of paragraph (5) and the first sentence of paragraph (6) of that Article.
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### 第二十一条（特定少額資産販売事業者の登録等に関する経過措置） — Transitional Measures Concerning Registration, etc. of Sellers of Specified Low-Value Assets
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suppl-5081-12/art-21 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 新消費税法第五十七条の七第一項の登録を受けようとする事業者は、令和十年四月一日前においても、同条第二項の規定の例により、同項の申請書を提出することができる。
suppl-5081-12/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that intends to obtain the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act may, even before April 1, 2028, submit the written application referred to in paragraph (2) of that Article, in accordance with the provisions of that paragraph.
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**第二項** 前項の規定により新消費税法第五十七条の七第二項の申請書を提出した事業者（次項の規定により同条第三項の規定による登録に係る同条第七項の通知を受けた事業者に限る。）は、当該申請書に記載した事項に変更があったときは、令和十年四月一日前においても、同条第八項の規定の例により、同項の届出書を提出しなければならない。
suppl-5081-12/art-21/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article pertaining to the registration under paragraph (3) of that Article) must, when there has been a change in the matters stated in that written application, submit the written notification referred to in paragraph (8) of that Article, even before April 1, 2028, in accordance with the provisions of that paragraph.
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**第三項** 税務署長は、第一項の規定により新消費税法第五十七条の七第二項の申請書の提出を受けた場合又は前項の規定により同条第八項の届出書の提出を受けた場合には、令和十年四月一日前においても、同条第三項から第七項まで及び第九項の規定の例により、同条第三項の規定による登録、同条第四項の規定による公表、同条第五項の規定による登録の拒否、同条第六項の規定による登録の取消し、同条第七項の規定による通知及び同条第九項の規定による登録の変更（以下この項において「登録等」という。）をすることができる。この場合において、これらの規定の例によりされた登録等は、同日においてこれらの規定により行われたものとみなす。
suppl-5081-12/art-21/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Where the district director has received the submission of the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or of the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before April 1, 2028, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, make the registration under paragraph (3) of that Article, the publication under paragraph (4) of that Article, the refusal of registration under paragraph (5) of that Article, the cancellation of registration under paragraph (6) of that Article, the notice under paragraph (7) of that Article and the change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. made in accordance with those provisions is deemed to have been made on that day pursuant to those provisions.
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**第四項** 第一項の規定により新消費税法第五十七条の七第二項の申請書を提出した事業者（消費税法第二条第一項第七号の二に規定する適格請求書発行事業者を除く。）の登録開始日（新消費税法第五十七条の七第一項の登録がされた日と令和十年四月一日とのいずれか遅い日をいう。以下この項において同じ。）を含む課税期間（その基準期間における課税売上高が千万円を超える課税期間、消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項から第四項まで、第十二条第一項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間及び当該登録開始日の前日までに同法第十条第一項の相続、同法第十一条第一項の合併又は同法第十二条第五項の吸収分割があったことにより消費税を納める義務が免除されないこととなる課税期間を除く。）のうち当該登録開始日から当該課税期間の末日までの間における課税資産の譲渡等及び特定課税仕入れについては、新消費税法第九条第一項本文の規定は、適用しない。
suppl-5081-12/art-21/par-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the taxable period that includes the registration start date (meaning the later of the day on which the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act was made and April 1, 2028; the same applies hereinafter in this paragraph) of a business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1) (excluding a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act) (excluding a taxable period in which taxable sales in its base period exceed 10 million yen, a taxable period for which the obligation to pay consumption tax ceases to be exempted by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and a taxable period for which the obligation to pay consumption tax ceases to be exempted because an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act took place by the day before that registration start date), the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets and specified taxable purchases from that registration start date to the last day of that taxable period.
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### 第九十条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
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suppl-5081-12/art-90 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** 第十四条の規定による改正後の所得税法等の一部を改正する法律（平成二十八年法律第十五号。次項及び第三項において「新二十八年改正法」という。）附則第五十一条の二第六項の規定は、令和八年十月一日以後に終了する特例対象課税期間（同項に規定する特例対象課税期間をいう。以下この項において同じ。）から適用し、同日前に終了する特例対象課税期間については、なお従前の例による。
suppl-5081-12/art-90/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 51-2, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; referred to as the "New 2016 Amendment Act" in the following paragraph and paragraph (3)) as amended by the provisions of Article 14 apply from the special-rule taxable periods (meaning special-rule taxable periods prescribed in that paragraph; the same applies hereinafter in this paragraph) that end on or after October 1, 2026, and the provisions then in force continue to govern special-rule taxable periods that end before that day.
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**第二項** 令和八年十月一日から令和十年三月三十一日までの間における新二十八年改正法附則第五十一条の三第一項及び第二項の規定の適用については、同項中「特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法」とあるのは「消費税法」と、「（特定少額資産の譲渡に係るものを除く。）の合計額」とあるのは「の合計額」とする。
suppl-5081-12/art-90/par-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
For the application of the provisions of Article 51-3, paragraphs (1) and (2) of the Supplementary Provisions of the New 2016 Amendment Act during the period from October 1, 2026 to March 31, 2028, the phrase "those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and that Act" in paragraph (2) of that Article is deemed to be replaced with "the Consumption Tax Act", and the phrase "(excluding those pertaining to a transfer of specified low-value assets), the total amount" is deemed to be replaced with "the total amount".
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**第三項** 新二十八年改正法附則第五十二条第一項（同項に規定する控除対象課税仕入れに係る部分に限る。）の規定は、令和八年十月一日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下この項において同じ。）から適用し、同日前に開始した課税期間については、なお従前の例による。
suppl-5081-12/art-90/par-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provisions of Article 52, paragraph (1) of the Supplementary Provisions of the New 2016 Amendment Act (limited to the portion pertaining to deductible taxable purchases prescribed in that paragraph) apply from the taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be a single taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph) that begin on or after October 1, 2026, and the provisions then in force continue to govern taxable periods that began before that day.
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### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5081-12/art-99 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5081-12/art-99/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百条（政令への委任） — Delegation to Cabinet Order
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suppl-5081-12/art-100 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5081-12/art-100/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和八年七月一七日法律第五九号
suppl-5081-59 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
### 第一条（施行期日） — Effective Date
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suppl-5081-59/art-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-5081-59/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 別表第一 （第二条関係）
appdx-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**一** 飲食料品（食品表示法（平成二十五年法律第七十号）第二条第一項（定義）に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項（酒類の定義及び種類）に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む。以下この号及び別表第一の二において同じ。）の譲渡（次に掲げる課税資産の譲渡等は、含まないものとする。）
appdx-1/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) (Definition and Types of Liquor) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) (Definitions) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item and in Appended Table 1-2) (the following taxable transfers, etc. of assets are not included);
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**イ** 飲食店業その他の政令で定める事業を営む者が行う食事の提供（テーブル、椅子、カウンターその他の飲食に用いられる設備のある場所において飲食料品を飲食させる役務の提供をいい、当該飲食料品を持帰りのための容器に入れ、又は包装を施して行う譲渡は、含まないものとする。）
appdx-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped);
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**ロ** 課税資産の譲渡等の相手方が指定した場所において行う加熱、調理又は給仕等の役務を伴う飲食料品の提供（老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項（届出等）に規定する有料老人ホームその他の人が生活を営む場所として政令で定める施設において行う政令で定める飲食料品の提供を除く。）
appdx-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at a fee-based home for the elderly prescribed in Article 29, paragraph (1) (Notification, etc.) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) or at any other facility specified by Cabinet Order as a place where people live their lives).
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**二** 一定の題号を用い、政治、経済、社会、文化等に関する一般社会的事実を掲載する新聞（一週に二回以上発行する新聞に限る。）の定期購読契約（当該新聞を購読しようとする者に対して、当該新聞を定期的に継続して供給することを約する契約をいう。）に基づく譲渡
appdx-1/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply that newspaper regularly and continuously to a person who intends to subscribe to that newspaper) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week).
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## 別表第一の二 （第二条関係）
appdx-1-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**第一号** 飲食料品
appdx-1-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Food and drink items.
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## 別表第二 （第六条、第十二条の二、第十二条の三、第三十条、第三十五条の二関係）
appdx-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**一** 土地（土地の上に存する権利を含む。）の譲渡及び貸付け（一時的に使用させる場合その他の政令で定める場合を除く。）
appdx-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer and lending of land (including rights existing on land) (excluding the case of allowing temporary use and other cases specified by Cabinet Order);
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**二** 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに類するものとして政令で定めるもの（ゴルフ場その他の施設の利用に関する権利に係るものとして政令で定めるものを除く。）及び外国為替及び外国貿易法第六条第一項第七号（定義）に規定する支払手段（収集品その他の政令で定めるものを除く。）その他これに類するものとして政令で定めるもの（別表第二の二において「有価証券等」という。）の譲渡
appdx-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of securities prescribed in Article 2, paragraph (1) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and other things specified by Cabinet Order as being similar thereto (excluding those specified by Cabinet Order as pertaining to rights to use golf courses and other facilities), and of means of payment prescribed in Article 6, paragraph (1), item (vii) (Definitions) of the Foreign Exchange and Foreign Trade Act (excluding collection items and other things specified by Cabinet Order) and other things specified by Cabinet Order as being similar thereto (referred to as "securities, etc." in Appended Table 2-2);
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**三** 利子を対価とする貸付金その他の政令で定める資産の貸付け、信用の保証としての役務の提供、所得税法第二条第一項第十一号（定義）に規定する合同運用信託、同項第十五号に規定する公社債投資信託又は同項第十五号の二に規定する公社債等運用投資信託に係る信託報酬を対価とする役務の提供及び保険料を対価とする役務の提供（当該保険料が当該役務の提供に係る事務に要する費用の額とその他の部分とに区分して支払われることとされている契約で政令で定めるものに係る保険料（当該費用の額に相当する部分の金額に限る。）を対価とする役務の提供を除く。）その他これらに類するものとして政令で定めるもの
appdx-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The lending of assets, comprising loans for which interest is the consideration and other assets specified by Cabinet Order, the provision of services as a guarantee of credit, the provision of services for which the consideration is trust fees pertaining to a Jointly Managed Trust prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Income Tax Act, a Bond Investment Trust prescribed in item (xv) of that paragraph, or a Bond-Based Investment Trust prescribed in item (xv)-2 of that paragraph, and the provision of services for which the consideration is insurance premiums (excluding the provision of services for which the consideration is insurance premiums (limited to the amount of the portion equivalent to the amount of expenses) pertaining to a contract specified by Cabinet Order under which those insurance premiums are to be paid divided into the amount of expenses required for the administrative work pertaining to the provision of those services and the other portion), and other things specified by Cabinet Order as being similar to these;
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**四** 次に掲げる資産の譲渡
appdx-2/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of the following assets:
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**イ** 日本郵便株式会社が行う郵便切手類販売所等に関する法律（昭和二十四年法律第九十一号）第一条（定義）に規定する郵便切手その他郵便に関する料金を表す証票（以下この号及び別表第二の二において「郵便切手類」という。）の譲渡及び簡易郵便局法（昭和二十四年法律第二百十三号）第七条第一項（簡易郵便局の設置及び受託者の呼称）に規定する委託業務を行う施設若しくは郵便切手類販売所等に関する法律第三条（郵便切手類販売所等の設置）に規定する郵便切手類販売所（同法第四条第三項（郵便切手類の販売等）の規定による承認に係る場所（以下この号において「承認販売所」という。）を含む。）における郵便切手類又は印紙をもつてする歳入金納付に関する法律（昭和二十三年法律第百四十二号）第三条第一項各号（印紙の売渡し場所）に定める所（承認販売所を含む。）若しくは同法第四条第一項（自動車検査登録印紙の売渡し場所）に規定する所における同法第三条第一項各号に掲げる印紙若しくは同法第四条第一項に規定する自動車検査登録印紙（同表において「印紙」と総称する。）の譲渡
appdx-2/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of postage stamps and other tokens indicating postal charges prescribed in Article 1 (Definitions) of the Act on Shops for Postal Stamps, etc. (Act No. 91 of 1949) (hereinafter in this item and Appended Table 2-2 referred to as "postage stamps, etc.") carried out by Japan Post Co., Ltd., and the transfer of postage stamps, etc. at a facility that carries out the entrusted business prescribed in Article 7, paragraph (1) (Establishment of Post Office Branches and Designation of Trustees) of the Post Office Branch Act (Act No. 213 of 1949) or at a shop for postage stamps, etc. prescribed in Article 3 (Establishment of Shops for Postal Stamps, etc.) of the Act on Shops for Postal Stamps, etc. (including a place covered by the approval under the provisions of Article 4, paragraph (3) (Sale of Postal Stamps, etc.) of that Act (hereinafter in this item referred to as an "approved sales outlet")), or of the stamps listed in the items of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948) or the motor vehicle inspection and registration stamps prescribed in Article 4, paragraph (1) of that Act (referred to collectively as "stamps" in that table) at a place provided for in the items of Article 3, paragraph (1) (Places for Selling Stamps) of that Act (including an approved sales outlet) or a place prescribed in Article 4, paragraph (1) (Places for Selling Motor Vehicle Inspection and Registration Stamps) of that Act;
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**ロ** 地方公共団体又は売りさばき人（地方自治法（昭和二十二年法律第六十七号）第二百三十一条の二第一項（証紙による収入の方法等）（同法第二百九十二条（普通地方公共団体に関する規定の準用）において準用する場合を含む。以下この号において同じ。）並びに地方税法（昭和二十五年法律第二百二十六号）第百五十八条第六項（自動車税の徴収の方法）、第二百九十条第三項（道府県法定外普通税の証紙徴収の手続）、第四百五十一条第六項（軽自動車税の徴収の方法）、第六百九十八条第三項（市町村法定外普通税の証紙徴収の手続）、第七百条の六十九第三項（狩猟税の証紙徴収の手続）及び第七百三十三条の二十七第三項（法定外目的税の証紙徴収の手続）（これらの規定を同法第一条第二項（用語）において準用する場合を含む。）に規定する条例に基づき指定された者をいう。）が行う証紙（地方自治法第二百三十一条の二第一項に規定する使用料又は手数料の徴収に係る証紙及び地方税法第一条第一項第十三号（同条第二項において準用する場合を含む。）に規定する証紙徴収に係る証紙をいう。別表第二の二において同じ。）の譲渡
appdx-2/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of certificate stamps (meaning certificate stamps pertaining to the collection of usage charges or fees prescribed in Article 231-2, paragraph (1) of the Local Autonomy Act and certificate stamps pertaining to collection by certificate stamps prescribed in Article 1, paragraph (1), item (xiii) of the Local Tax Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article); the same applies in Appended Table 2-2) carried out by a local government or a sales agent (meaning a person designated on the basis of a Prefectural or Municipal Ordinance prescribed in Article 231-2, paragraph (1) (Method of Revenue Collection by Certificate Stamps, etc.) of the Local Autonomy Act (Act No. 67 of 1947) (including the case where applied mutatis mutandis pursuant to Article 292 (Application Mutatis Mutandis of Provisions Concerning Ordinary Local Governments) of that Act; the same applies hereinafter in this item) and in Article 158, paragraph (6) (Method of Collecting Automobile Tax), Article 290, paragraph (3) (Procedures for Collection by Certificate Stamps of Prefectural Non-Statutory Ordinary Taxes), Article 451, paragraph (6) (Method of Collecting Light Motor Vehicle Tax), Article 698, paragraph (3) (Procedures for Collection by Certificate Stamps of Municipal Non-Statutory Ordinary Taxes), Article 700-69, paragraph (3) (Procedures for Collection by Certificate Stamps of Hunting Tax) and Article 733-27, paragraph (3) (Procedures for Collection by Certificate Stamps of Non-Statutory Purpose Taxes) of the Local Tax Act (Act No. 226 of 1950) (including the case where these provisions are applied mutatis mutandis pursuant to Article 1, paragraph (2) (Terms) of that Act));
machine translation, not official
**ハ** 物品切手（商品券その他名称のいかんを問わず、物品の給付請求権を表彰する証書をいい、郵便切手類に該当するものを除く。）その他これに類するものとして政令で定めるもの（別表第二の二において「物品切手等」という。）の譲渡
appdx-2/item-4/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of goods vouchers (meaning gift certificates and other certificates, whatever their names, that represent a right to claim the delivery of goods, and excluding those that fall under postage stamps, etc.) and other things specified by Cabinet Order as being similar thereto (referred to as "goods vouchers, etc." in Appended Table 2-2).
machine translation, not official
**五** 次に掲げる役務の提供
appdx-2/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services set forth below:
machine translation, not official
**イ** 国、地方公共団体、別表第三に掲げる法人その他法令に基づき国若しくは地方公共団体の委託若しくは指定を受けた者が、法令に基づき行う次に掲げる事務に係る役務の提供で、その手数料、特許料、申立料その他の料金の徴収が法令に基づくもの（政令で定めるものを除く。）
appdx-2/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services pertaining to the following affairs that the national government, a local government, a corporation listed in Appended Table 3, or any other person commissioned or designated by the national government or a local government pursuant to laws and regulations carries out pursuant to laws and regulations, for which the collection of fees, patent fees, petition fees or other charges is pursuant to laws and regulations (excluding those specified by Cabinet Order):
machine translation, not official
**（１）** 登記、登録、特許、免許、許可、認可、承認、認定、確認及び指定
appdx-2/item-5/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Registration, recordation, patent, license, permission, authorization, approval, accreditation, confirmation and designation;
machine translation, not official
**（２）** 検査、検定、試験、審査、証明及び講習
appdx-2/item-5/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Inspection, approval testing, examination, review, certification, and training courses;
machine translation, not official
**（３）** 公文書の交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写
appdx-2/item-5/sub-1/sub2-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Issuance of official documents (including reissuance and replacement issuance), renewal, correction, viewing, and copying;
machine translation, not official
**（４）** 裁判その他の紛争の処理
appdx-2/item-5/sub-1/sub2-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Adjudication and other dispute resolution;
machine translation, not official
**ロ** イに掲げる役務の提供に類するものとして政令で定めるもの
appdx-2/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services specified by Cabinet Order as being similar to the provision of services set forth in (a);
machine translation, not official
**ハ** 裁判所法（昭和二十二年法律第五十九号）第六十二条第四項（執行官）又は公証人法（明治四十一年法律第五十三号）第七条第一項（手数料等）の手数料を対価とする役務の提供
appdx-2/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services for which the consideration is a fee under Article 62, paragraph (4) (Execution Officers) of the Courts Act (Act No. 59 of 1947) or Article 7, paragraph (1) (Fees, etc.) of the Notary Act (Act No. 53 of 1908);
machine translation, not official
**ニ** 外国為替及び外国貿易法第五十五条の七（外国為替業務に関する事項の報告）に規定する外国為替業務（銀行法（昭和五十六年法律第五十九号）第十条第二項第五号（業務の範囲）に規定する譲渡性預金証書の非居住者からの取得に係る媒介、取次ぎ又は代理に係る業務その他の政令で定める業務を除く。）に係る役務の提供
appdx-2/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services pertaining to foreign exchange business prescribed in Article 55-7 (Reporting on Matters Concerning Foreign Exchange Business) of the Foreign Exchange and Foreign Trade Act (excluding business pertaining to intermediation, brokerage or agency in the acquisition from non-residents of negotiable certificates of deposit prescribed in Article 10, paragraph (2), item (v) (Scope of Services) of the Banking Act (Act No. 59 of 1981) and other business specified by Cabinet Order);
machine translation, not official
**六** 次に掲げる療養若しくは医療又はこれらに類するものとしての資産の譲渡等（これらのうち特別の病室の提供その他の財務大臣の定めるものにあつては、財務大臣の定める金額に相当する部分に限る。）
appdx-2/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transfers, etc. of assets as the following medical treatment or medical care, or as anything similar thereto (limited, for those among them specified by the Minister of Finance such as the provision of a special hospital room, to the portion equivalent to the amount specified by the Minister of Finance):
machine translation, not official
**イ** 健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）（防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項（療養等）においてその例によるものとされる場合を含む。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）又は私立学校教職員共済法（昭和二十八年法律第二百四十五号）の規定に基づく療養の給付及び入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、家族療養費又は特別療養費の支給に係る療養並びに訪問看護療養費又は家族訪問看護療養費の支給に係る指定訪問看護
appdx-2/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Benefits for medical treatment under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the case where its provisions are to be followed pursuant to Article 22, paragraph (1) (Medical Treatment, etc.) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952)), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) or the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, dependent's medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing or dependent's medical expenses for home-nursing under those provisions;
machine translation, not official
**ロ** 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）の規定に基づく療養の給付及び入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費又は特別療養費の支給に係る療養並びに訪問看護療養費の支給に係る指定訪問看護
appdx-2/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Benefits for medical treatment under the provisions of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing under those provisions;
machine translation, not official
**ハ** 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）の規定に基づく医療、生活保護法（昭和二十五年法律第百四十四号）の規定に基づく医療扶助のための医療の給付及び医療扶助のための金銭給付に係る医療、原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく医療の給付及び医療費又は一般疾病医療費の支給に係る医療並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定に基づく自立支援医療費、療養介護医療費又は基準該当療養介護医療費の支給に係る医療
appdx-2/item-6/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), medical care pertaining to the provision of medical care for medical assistance and cash benefits for medical assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950), medical care pertaining to the provision of medical care and the payment of medical expenses or general disease medical expenses under the provisions of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994), and medical care pertaining to the payment of self-reliance support medical expenses, long-term care medical expenses or standard-eligible long-term care medical expenses under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005);
machine translation, not official
**ニ** 公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）の規定に基づく療養の給付及び療養費の支給に係る療養
appdx-2/item-6/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Medical treatment pertaining to the provision of benefits for medical treatment and the payment of medical expenses under the provisions of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973);
machine translation, not official
**ホ** 労働者災害補償保険法（昭和二十二年法律第五十号）の規定に基づく療養の給付及び療養の費用の支給に係る療養並びに同法の規定による社会復帰促進等事業として行われる医療の措置及び医療に要する費用の支給に係る医療
appdx-2/item-6/sub-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Medical treatment pertaining to the provision of medical treatment benefits and the payment of medical treatment expenses under the provisions of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), and medical care pertaining to the medical measures taken, and the payment of the expenses required for medical care, as a project to promote social reintegration of workers into society under the provisions of that Act;
machine translation, not official
**ヘ** 自動車損害賠償保障法（昭和三十年法律第九十七号）の規定による損害賠償額の支払（同法第七十二条第一項第一号及び第二号（業務）の規定による損害を塡補するための支払を含む。）を受けるべき被害者に対する当該支払に係る療養
appdx-2/item-6/sub-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Medical treatment, for a victim who is to receive payment of an amount of damages under the provisions of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955) (including payment to compensate for damage under the provisions of Article 72, paragraph (1), items (i) and (ii) (Operations) of that Act), pertaining to that payment;
machine translation, not official
**ト** イからヘまでに掲げる療養又は医療に類するものとして政令で定めるもの
appdx-2/item-6/sub-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Anything specified by Cabinet Order as being similar to the medical treatment or medical care set forth in (a) through (f);
machine translation, not official
**七** 次に掲げる資産の譲渡等（前号の規定に該当するものを除く。）
appdx-2/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The following transfers, etc. of assets (excluding those falling under the provisions of the preceding item):
machine translation, not official
**イ** 介護保険法（平成九年法律第百二十三号）の規定に基づく居宅介護サービス費の支給に係る居宅サービス（訪問介護、訪問入浴介護その他の政令で定めるものに限る。）、施設介護サービス費の支給に係る施設サービス（政令で定めるものを除く。）その他これらに類するものとして政令で定めるもの
appdx-2/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
In-home services pertaining to the payment of in-home long-term care service expenses under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997) (limited to home-visit care, home-visit bathing care, and others specified by Cabinet Order), facility services pertaining to the payment of long-term care facility service expenses (excluding those specified by Cabinet Order), and other things specified by Cabinet Order as being similar thereto;
machine translation, not official
**ロ** 社会福祉法第二条（定義）に規定する社会福祉事業及び更生保護事業法（平成七年法律第八十六号）第二条第一項（定義）に規定する更生保護事業として行われる資産の譲渡等（社会福祉法第二条第二項第四号若しくは第七号に規定する障害者支援施設若しくは授産施設を経営する事業、同条第三項第一号の二に規定する認定生活困窮者就労訓練事業、同項第四号の二に規定する地域活動支援センターを経営する事業又は同号に規定する障害福祉サービス事業（障害者の日常生活及び社会生活を総合的に支援するための法律第五条第七項又は第十三項から第十五項まで（定義）に規定する生活介護、就労選択支援、就労移行支援又は就労継続支援を行う事業に限る。）において生産活動としての作業に基づき行われるもの及び政令で定めるものを除く。）
appdx-2/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transfers, etc. of assets conducted as the social welfare services prescribed in Article 2 (Definitions) of the Social Welfare Act and the offender rehabilitation services prescribed in Article 2, paragraph (1) (Definitions) of the Offender Rehabilitation Services Act (Act No. 86 of 1995) (excluding those conducted on the basis of work as production activity in a project operating a facility designed to support persons with disabilities or a sheltered workshop prescribed in Article 2, paragraph (2), item (iv) or (vii) of the Social Welfare Act, a certified employment training project for needy persons prescribed in paragraph (3), item (i)-2 of that Article, a project operating a community activity support center prescribed in item (iv)-2 of that paragraph, or a disability welfare service project prescribed in that item (limited to a project providing nursing care for daily life, employment selection support, employment transition support or continuous employment support prescribed in Article 5, paragraph (7) or paragraphs (13) through (15) (Definitions) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities), and those specified by Cabinet Order);
machine translation, not official
**ハ** ロに掲げる資産の譲渡等に類するものとして政令で定めるもの
appdx-2/item-7/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Those specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in (b);
machine translation, not official
**八** 医師、助産師その他医療に関する施設の開設者による助産に係る資産の譲渡等（第六号並びに前号イ及びロの規定に該当するものを除く。）
appdx-2/item-8 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Transfers, etc. of assets pertaining to midwifery by physicians, midwives and other persons who establish medical facilities (excluding those falling under the provisions of item (vi) and the preceding item, (a) and (b));
machine translation, not official
**九** 墓地、埋葬等に関する法律（昭和二十三年法律第四十八号）第二条第一項（定義）に規定する埋葬に係る埋葬料又は同条第二項に規定する火葬に係る火葬料を対価とする役務の提供
appdx-2/item-9 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services for which the consideration is a burial fee pertaining to burial prescribed in Article 2, paragraph (1) (Definitions) of the Graveyards and Burials Act (Act No. 48 of 1948) or a cremation fee pertaining to cremation prescribed in paragraph (2) of that Article;
machine translation, not official
**十** 身体障害者の使用に供するための特殊な性状、構造又は機能を有する物品として政令で定めるもの（別表第二の二において「身体障害者用物品」という。）の譲渡、貸付けその他の政令で定める資産の譲渡等
appdx-2/item-10 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer, lending and other transfers, etc. of assets specified by Cabinet Order, of goods specified by Cabinet Order as having special properties, structure or functions for use by persons with physical disabilities (referred to as "goods for persons with physical disabilities" in Appended Table 2-2);
machine translation, not official
**十一** 次に掲げる教育に関する役務の提供（授業料、入学金、施設設備費その他の政令で定める料金を対価として行われる部分に限る。）
appdx-2/item-11 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The following provision of services relating to education (limited to the portion conducted in consideration of tuition, entrance fees, facility and equipment fees and other charges specified by Cabinet Order):
machine translation, not official
**イ** 学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する学校を設置する者が当該学校における教育として行う役務の提供
appdx-2/item-11/sub-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services that a person who establishes a school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947) conducts as education at that school;
machine translation, not official
**ロ** 学校教育法第百二十四条（専修学校）に規定する専修学校を設置する者が当該専修学校の同法第百二十五条第一項（課程）に規定する高等課程、専門課程若しくは一般課程又は同法第百二十五条の二第一項（専攻科）に規定する専攻科における教育として行う役務の提供
appdx-2/item-11/sub-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services that a person who establishes a specialized training college prescribed in Article 124 (Specialized Training Colleges) of the School Education Act conducts as education in the upper secondary course, specialized course or general course prescribed in Article 125, paragraph (1) (Courses) of that Act, or in the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act, of that specialized training college;
machine translation, not official
**ハ** 学校教育法第百三十四条第一項（各種学校）に規定する各種学校を設置する者が当該各種学校における教育（修業期間が一年以上であることその他政令で定める要件に該当するものに限る。）として行う役務の提供
appdx-2/item-11/sub-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The provision of services that a person who establishes a miscellaneous school prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act conducts as education at that miscellaneous school (limited to education whose period of study is one year or more and which satisfies the other requirements specified by Cabinet Order);
machine translation, not official
**ニ** イからハまでに掲げる教育に関する役務の提供に類するものとして政令で定めるもの
appdx-2/item-11/sub-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Those specified by Cabinet Order as being similar to the provision of services relating to education set forth in (a) through (c);
machine translation, not official
**十二** 学校教育法第三十四条第一項（小学校の教科用図書）（同法第四十九条（中学校）、第四十九条の八（義務教育学校）、第六十二条（高等学校）、第七十条第一項（中等教育学校）及び第八十二条（特別支援学校）において準用する場合を含む。）に規定する教科用図書（別表第二の二において「教科用図書」という。）の譲渡
appdx-2/item-12 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The transfer of a textbook prescribed in Article 34, paragraph (1) (Textbooks at Elementary Schools) of the School Education Act (including the case where applied mutatis mutandis pursuant to Article 49 (Lower Secondary Schools), Article 49-8 (Compulsory Education Schools), Article 62 (Upper Secondary Schools), Article 70, paragraph (1) (Secondary Education Schools) and Article 82 (Schools for Special Needs Education) of that Act) (referred to as a "textbook" in Appended Table 2-2);
machine translation, not official
**十三** 住宅（人の居住の用に供する家屋又は家屋のうち人の居住の用に供する部分をいう。）の貸付け（当該貸付けに係る契約において人の居住の用に供することが明らかにされている場合（当該契約において当該貸付けに係る用途が明らかにされていない場合に当該貸付け等の状況からみて人の居住の用に供されていることが明らかな場合を含む。）に限るものとし、一時的に使用させる場合その他の政令で定める場合を除く。）
appdx-2/item-13 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
The lending of a residence (meaning a building used for people's habitation or a part of a building used for people's habitation) (limited to the case where it is made clear in the contract pertaining to that lending that it is to be used for people's habitation (including the case where the purpose of use pertaining to that lending is not made clear in that contract but it is clear from the circumstances of that lending, etc. that it is being used for people's habitation), and excluding the case of allowing temporary use and other cases specified by Cabinet Order).
machine translation, not official
## 別表第二の二 （第六条関係）
appdx-2-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**一** 有価証券等（外国為替及び外国貿易法第六条第一項第七号に規定する支払手段のうち同号ハに掲げるものが入力されている財務省令で定める媒体を含む。）
appdx-2-2/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Securities, etc. (including any medium specified by Ministry of Finance Order on which is recorded, out of the means of payment prescribed in Article 6, paragraph (1), item (vii) of the Foreign Exchange and Foreign Trade Act, one set forth in (c) of that item);
machine translation, not official
**二** 郵便切手類
appdx-2-2/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Postage stamps and similar items;
machine translation, not official
**三** 印紙
appdx-2-2/item-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Stamps;
machine translation, not official
**四** 証紙
appdx-2-2/item-4 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Certificate stamps;
machine translation, not official
**五** 物品切手等
appdx-2-2/item-5 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Goods vouchers, etc.;
machine translation, not official
**六** 身体障害者用物品
appdx-2-2/item-6 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Goods for persons with physical disabilities;
machine translation, not official
**七** 教科用図書
appdx-2-2/item-7 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Textbooks.
machine translation, not official
## 別表第三 （第三条、第六十条、附則第十九条の二関係）
appdx-3 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
**一** 次の表に掲げる法人
名称 根拠法
委託者保護基金 商品先物取引法（昭和二十五年法律第二百三十九号）
一般財団法人 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）
一般社団法人
医療情報基盤・診療報酬審査支払機構 医療情報基盤・診療報酬審査支払機構法（昭和二十三年法律第百二十九号）
医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。） 医療法
沖縄振興開発金融公庫 沖縄振興開発金融公庫法（昭和四十七年法律第三十一号）
外国人育成就労機構 外国人の育成就労の適正な実施及び育成就労外国人の保護に関する法律（平成二十八年法律第八十九号）
貸金業協会 貸金業法（昭和五十八年法律第三十二号）
学校法人（私立学校法（昭和二十四年法律第二百七十号）第百五十二条第五項（私立専修学校等）の規定により設立された法人を含む。） 私立学校法
株式会社国際協力銀行 会社法及び株式会社国際協力銀行法（平成二十三年法律第三十九号）
株式会社日本政策金融公庫 会社法及び株式会社日本政策金融公庫法（平成十九年法律第五十七号）
企業年金基金 確定給付企業年金法（平成十三年法律第五十号）
企業年金連合会
危険物保安技術協会 消防法（昭和二十三年法律第百八十六号）
行政書士会 行政書士法（昭和二十六年法律第四号）
漁業共済組合 漁業災害補償法（昭和三十九年法律第百五十八号）
漁業共済組合連合会
漁業信用基金協会 中小漁業融資保証法（昭和二十七年法律第三百四十六号）
漁船保険組合 漁船損害等補償法（昭和二十七年法律第二十八号）
金融経済教育推進機構 金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）
勤労者財産形成基金 勤労者財産形成促進法（昭和四十六年法律第九十二号）
軽自動車検査協会 道路運送車両法
健康保険組合 健康保険法
健康保険組合連合会
原子力損害賠償・廃炉等支援機構 原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）
原子力発電環境整備機構 特定放射性廃棄物の最終処分に関する法律（平成十二年法律第百十七号）
高圧ガス保安協会 高圧ガス保安法（昭和二十六年法律第二百四号）
広域的運営推進機関 電気事業法（昭和三十九年法律第百七十号）
広域臨海環境整備センター 広域臨海環境整備センター法（昭和五十六年法律第七十六号）
公益財団法人 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）
公益社団法人
更生保護法人 更生保護事業法
港務局 港湾法（昭和二十五年法律第二百十八号）
小型船舶検査機構 船舶安全法（昭和八年法律第十一号）
国家公務員共済組合 国家公務員共済組合法
国家公務員共済組合連合会
国民健康保険組合 国民健康保険法
国民健康保険団体連合会
国民年金基金 国民年金法（昭和三十四年法律第百四十一号）
国民年金基金連合会
国立健康危機管理研究機構 国立健康危機管理研究機構法（令和五年法律第四十六号）
国立大学法人 国立大学法人法（平成十五年法律第百十二号）
市街地再開発組合 都市再開発法（昭和四十四年法律第三十八号）
自動車安全運転センター 自動車安全運転センター法（昭和五十年法律第五十七号）
司法書士会 司法書士法（昭和二十五年法律第百九十七号）
社会福祉法人 社会福祉法
社会保険労務士会 社会保険労務士法（昭和四十三年法律第八十九号）
宗教法人 宗教法人法（昭和二十六年法律第百二十六号）
住宅街区整備組合 大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号）
酒造組合 酒税の保全及び酒類業組合等に関する法律
酒造組合中央会
酒造組合連合会
酒販組合
酒販組合中央会
酒販組合連合会
商工会 商工会法（昭和三十五年法律第八十九号）
商工会議所 商工会議所法（昭和二十八年法律第百四十三号）
商工会連合会 商工会法
商工組合（組合員に出資をさせないものに限る。） 中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）
商工組合連合会（会員に出資をさせないものに限る。）
使用済燃料再処理・廃炉推進機構 原子力発電における使用済燃料の再処理等の実施及び廃炉の推進に関する法律（平成十七年法律第四十八号）
商品先物取引協会 商品先物取引法
消防団員等公務災害補償等共済基金 消防団員等公務災害補償等責任共済等に関する法律（昭和三十一年法律第百七号）
職員団体等（法人であるものに限る。） 職員団体等に対する法人格の付与に関する法律（昭和五十三年法律第八十号）
職業訓練法人 職業能力開発促進法（昭和四十四年法律第六十四号）
信用保証協会 信用保証協会法（昭和二十八年法律第百九十六号）
水害予防組合 水害予防組合法（明治四十一年法律第五十号）
水害予防組合連合
生活衛生同業組合（組合員に出資をさせないものに限る。） 生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）
生活衛生同業組合連合会（会員に出資をさせないものに限る。）
税理士会 税理士法
石炭鉱業年金基金 石炭鉱業年金基金法（昭和四十二年法律第百三十五号）
船員災害防止協会 船員災害防止活動の促進に関する法律（昭和四十二年法律第六十一号）
全国健康保険協会 健康保険法
全国市町村職員共済組合連合会 地方公務員等共済組合法
全国社会保険労務士会連合会 社会保険労務士法
先端技術研究成果活用推進機構 科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）
損害保険料率算出団体 損害保険料率算出団体に関する法律（昭和二十三年法律第百九十三号）
大学共同利用機関法人 国立大学法人法
脱炭素成長型経済構造移行推進機構 脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）
地方競馬全国協会 競馬法（昭和二十三年法律第百五十八号）
地方公共団体金融機構 地方公共団体金融機構法（平成十九年法律第六十四号）
地方公共団体情報システム機構 地方公共団体情報システム機構法（平成二十五年法律第二十九号）
地方公務員共済組合 地方公務員等共済組合法
地方公務員共済組合連合会
地方公務員災害補償基金 地方公務員災害補償法（昭和四十二年法律第百二十一号）
地方住宅供給公社 地方住宅供給公社法（昭和四十年法律第百二十四号）
地方税共同機構 地方税法
地方道路公社 地方道路公社法（昭和四十五年法律第八十二号）
地方独立行政法人 地方独立行政法人法（平成十五年法律第百十八号）
中央職業能力開発協会 職業能力開発促進法
中央労働災害防止協会 労働災害防止団体法（昭和三十九年法律第百十八号）
中小企業団体中央会 中小企業等協同組合法（昭和二十四年法律第百八十一号）
投資者保護基金 金融商品取引法
独立行政法人（所得税法別表第一の独立行政法人の項に規定するものに限る。） 独立行政法人通則法（平成十一年法律第百三号）及び同法第一条第一項（目的等）に規定する個別法
土地開発公社 公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号）
土地改良区 土地改良法（昭和二十四年法律第百九十五号）
土地改良区連合
土地改良事業団体連合会
土地家屋調査士会 土地家屋調査士法（昭和二十五年法律第二百二十八号）
土地区画整理組合 土地区画整理法（昭和二十九年法律第百十九号）
都道府県職業能力開発協会 職業能力開発促進法
日本学術会議 日本学術会議法（令和七年法律第七十号）
日本行政書士会連合会 行政書士法
日本勤労者住宅協会 日本勤労者住宅協会法（昭和四十一年法律第百三十三号）
日本下水道事業団 日本下水道事業団法（昭和四十七年法律第四十一号）
日本公認会計士協会 公認会計士法（昭和二十三年法律第百三号）
日本司法支援センター 総合法律支援法（平成十六年法律第七十四号）
日本司法書士会連合会 司法書士法
日本商工会議所 商工会議所法
日本消防検定協会 消防法
日本私立学校振興・共済事業団 日本私立学校振興・共済事業団法（平成九年法律第四十八号）
日本税理士会連合会 税理士法
日本赤十字社 日本赤十字社法（昭和二十七年法律第三百五号）
日本中央競馬会 日本中央競馬会法（昭和二十九年法律第二百五号）
日本電気計器検定所 日本電気計器検定所法（昭和三十九年法律第百五十号）
日本土地家屋調査士会連合会 土地家屋調査士法
日本年金機構 日本年金機構法（平成十九年法律第百九号）
日本弁護士連合会 弁護士法（昭和二十四年法律第二百五号）
日本弁理士会 弁理士法（平成十二年法律第四十九号）
日本放送協会 放送法（昭和二十五年法律第百三十二号）
日本水先人会連合会 水先法（昭和二十四年法律第百二十一号）
認可金融商品取引業協会 金融商品取引法
農業共済組合 農業保険法（昭和二十二年法律第百八十五号）
農業共済組合連合会
農業協同組合連合会（所得税法別表第一の農業協同組合連合会の項に規定するものに限る。） 農業協同組合法（昭和二十二年法律第百三十二号）
農業信用基金協会 農業信用保証保険法（昭和三十六年法律第二百四号）
農水産業協同組合貯金保険機構 農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）
福島国際研究教育機構 福島復興再生特別措置法（平成二十四年法律第二十五号）
負債整理組合 農村負債整理組合法（昭和八年法律第二十一号）
弁護士会 弁護士法
保険契約者保護機構 保険業法
水先人会 水先法
輸出組合（組合員に出資をさせないものに限る。） 輸出入取引法（昭和二十七年法律第二百九十九号）
輸入組合（組合員に出資をさせないものに限る。）
預金保険機構 預金保険法（昭和四十六年法律第三十四号）
労働組合（法人であるものに限る。） 労働組合法（昭和二十四年法律第百七十四号）
労働災害防止協会 労働災害防止団体法
appdx-3/item-1 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
Corporations listed in the following table:
Name Governing law
Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950)
General incorporated foundations Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006)
General incorporated associations
Medical Information Infrastructure and Medical Fee Claims Review and Payment Organization Medical Information Infrastructure and Medical Fee Claims Review and Payment Organization Act (Act No. 129 of 1948)
Medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) Medical Care Act
Okinawa Development Finance Corporation Okinawa Development Finance Corporation Act (Act No. 31 of 1972)
Organization for Employment for Skill Development for Foreign Nationals Act on Proper Employment for Skill Development and Protection of Foreign Nationals in Employment for Skill Development (Act No. 89 of 2016)
Money lending business associations Money Lending Business Act (Act No. 32 of 1983)
Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act (Act No. 270 of 1949)) Private Schools Act
Japan Bank for International Cooperation Companies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011)
Japan Finance Corporation Companies Act and Japan Finance Corporation Act (Act No. 57 of 2007)
Corporate pension funds Defined-Benefit Corporate Pension Act (Act No. 50 of 2001)
Pension Fund Association
Hazardous Materials Safety Techniques Association Fire Service Act (Act No. 186 of 1948)
Certified administrative procedures legal specialists associations Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
Fishery mutual aid associations Act on Compensation of Fishery Disaster (Act No. 158 of 1964)
Federations of fishery mutual aid associations
Fishery credit guarantee fund associations Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
Fishing vessel insurance associations Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
Financial and Economic Education Promotion Organization Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
Workers' property accumulation funds Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)
Light Motor Vehicle Inspection Organization Road Transport Vehicle Act
Health insurance societies Health Insurance Act
National Federation of Health Insurance Societies
Nuclear Damage Compensation and Decommissioning Facilitation Corporation Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
Nuclear Waste Management Organization Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
High Pressure Gas Safety Institute High Pressure Gas Safety Act (Act No. 204 of 1951)
Organization for Promotion of Cross-regional Operation Electricity Business Act (Act No. 170 of 1964)
Bay area marine and environment consolidation centers Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
Incorporated public interest foundations Act on General Incorporated Associations and General Incorporated Foundations and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006)
Incorporated public interest associations
Offender rehabilitation corporations Offender Rehabilitation Services Act
Port authorities Port and Harbour Act (Act No. 218 of 1950)
Small Craft Inspection Organization Ship Safety Act (Act No. 11 of 1933)
National Public Servants Mutual Aid Associations National Public Officers Mutual Aid Association Act
Federation of National Public Service Personnel Mutual Aid Associations
National Health Insurance Associations National Health Insurance Act
Federations of National Health Insurance Associations
National Pension Funds National Pension Act (Act No. 141 of 1959)
National Pension Fund Association
Japan Institute for Health Security Act on Japan Institute for Health Security (Act No. 46 of 2023)
National university corporations National University Corporation Act (Act No. 112 of 2003)
Urban redevelopment associations Urban Renewal Act (Act No. 38 of 1969)
Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975)
Judicial scriveners associations Judicial Scriveners Act (Act No. 197 of 1950)
Social welfare corporations Social Welfare Act
Labor and social security attorney's associations Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
Religious corporations Religious Corporations Act (Act No. 126 of 1951)
Housing block improvement associations Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
Sake brewers' associations Act on Securing of Liquor Tax and on Liquor Business Associations
Central Federation of Sake Brewers' Associations
Federations of sake brewers' associations
Liquor retailers' associations
Central Federation of Liquor Retailers' Associations
Federations of liquor retailers' associations
Commerce and industry associations Commerce and Industry Association Act (Act No. 89 of 1960)
Chambers of commerce and industry Chambers of Commerce and Industry Act (Act No. 143 of 1953)
Federations of commerce and industry associations Commerce and Industry Association Act
Commercial and industrial associations (limited to those that do not have their partners make capital contributions) Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions)
Spent Fuel Reprocessing and Decommissioning Promotion Organization Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
Commodity derivatives associations Commodity Derivatives Transaction Act
Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
Officials organizations, etc. (limited to those that are corporations) Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
Vocational training corporations Vocational Abilities Development Promotion Act (Act No. 64 of 1969)
Credit guarantee associations Credit Guarantee Association Act (Act No. 196 of 1953)
Flood prevention associations Flood Prevention Association Act (Act No. 50 of 1908)
Federations of flood prevention associations
Environmental health industry associations (limited to those that do not have their partners make capital contributions) Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
Federations of environmental health industry associations (limited to those that do not have their members make capital contributions)
Certified public tax accountants' associations Certified Public Tax Accountant Act
Coal Mining Pension Fund Coal Mining Pension Fund Act (Act No. 135 of 1967)
Seafarers' accident prevention associations Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
Japan Health Insurance Association Health Insurance Act
National Federation of Mutual Aid Associations for Municipal Personnel Local Public Officers, etc. Mutual Aid Association Act
Japan Federation of Labor and Social Security Attorney's Associations Act on Public Consultants on Social and Labour Insurance
Organization for Promoting the Utilization of Advanced Technology Research Results Act on the Activation of Science, Technology and Innovation Creation (Act No. 63 of 2008)
Non-life insurance rating organizations Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
Inter-university research institute corporations National University Corporation Act
GX Acceleration Agency Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
National Association of Local Horse Racing Horse Racing Act (Act No. 158 of 1948)
Japan Finance Organization for Municipalities Act on the Japan Finance Organization for Municipalities (Act No. 64 of 2007)
Japan Agency for Local Authority Information Systems Act on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013)
Local Public Servants Mutual Aid Associations Local Public Officers, etc. Mutual Aid Association Act
Pension Fund Association for Local Government Officials
Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967)
Local Housing Corporations Local Housing Corporation Act (Act No. 124 of 1965)
Local Tax Joint Organization Local Tax Act
Local road public corporations Local Road Public Corporation Act (Act No. 82 of 1970)
Local independent administrative agencies Local Independent Administrative Agency Act (Act No. 118 of 2003)
Central Vocational Ability Development Association Vocational Abilities Development Promotion Act
Central Industrial Accident Prevention Association Industrial Accident Prevention Organization Act (Act No. 118 of 1964)
Central associations of small and medium-sized enterprise organizations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
Investor protection funds Financial Instruments and Exchange Act
Incorporated administrative agencies (limited to those prescribed in the row for incorporated administrative agencies in Appended Table 1 of the Income Tax Act) Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individual Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act
Public land development corporations Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972)
Land improvement districts Land Improvement Act (Act No. 195 of 1949)
Federations of land improvement districts
Federations of land improvement project organizations
Land and house investigators' associations Land and Buildings Investigator Act (Act No. 228 of 1950)
Land readjustment associations Land Readjustment Act (Act No. 119 of 1954)
Prefectural vocational ability development associations Vocational Abilities Development Promotion Act
Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025)
Japan Federation of Certified Administrative Procedures Legal Specialists Associations Certified Administrative Procedures Legal Specialist Act
Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966)
Japan Sewerage Works Agency Act on the Japan Sewerage Works Agency (Act No. 41 of 1972)
Japanese Institute of Certified Public Accountants Certified Public Accountants Act (Act No. 103 of 1948)
Japan Legal Support Center Comprehensive Legal Support Act (Act No. 74 of 2004)
Japan Federation of Judicial Scriveners Associations Judicial Scriveners Act
Japan Chamber of Commerce and Industry Chambers of Commerce and Industry Act
Japan Fire Equipment Inspection Association Fire Service Act
Promotion and Mutual Aid Corporation for Private Schools of Japan Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997)
Japan Federation of Certified Public Tax Accountants' Associations Certified Public Tax Accountant Act
Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952)
Japan Racing Association Japan Racing Association Act (Act No. 205 of 1954)
Japan Electric Meters Inspection Corporation Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
Japan Federation of Land and House Investigators' Associations Land and Buildings Investigator Act
Japan Pension Service Japan Pension Organization Act (Act No. 109 of 2007)
Japan Federation of Bar Associations Attorneys Act (Act No. 205 of 1949)
Japan Patent Attorneys Association Patent Attorneys Act (Act No. 49 of 2000)
Japan Broadcasting Corporation Broadcasting Act (Act No. 132 of 1950)
Japan Federation of Pilots' Associations Pilotage Act (Act No. 121 of 1949)
Associations of authorized financial instruments firms Financial Instruments and Exchange Act
Agricultural mutual relief associations Agricultural Insurance Act (Act No. 185 of 1947)
Federations of agricultural mutual relief associations
Federations of agricultural cooperatives (limited to those prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Income Tax Act) Agricultural Co-operatives Act (Act No. 132 of 1947)
Agricultural credit guarantee fund associations Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
Agricultural and Fishery Co-operative Savings Insurance Corporation Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
Fukushima International Research and Education Organization Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012)
Debt settlement partnerships Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
Bar associations Attorneys Act
Insurance policyholders' protection corporations Insurance Business Act
Pilots' associations Pilotage Act
Exporters' associations (limited to those that do not have their partners make capital contributions) Export and Import Transaction Act (Act No. 299 of 1952)
Importers' associations (limited to those that do not have their partners make capital contributions)
Deposit Insurance Corporation of Japan Deposit Insurance Act (Act No. 34 of 1971)
Labor unions (limited to those that are corporations) Labor Union Act (Act No. 174 of 1949)
Industrial accident prevention associations Industrial Accident Prevention Organization Act
machine translation, not official
**二** 外国若しくは外国の地方公共団体又は外国に本店若しくは主たる事務所を有する法人で前号の表に掲げる法人のうちいずれかのものに準ずるものとして政令で定めるところにより財務大臣が指定したもの
appdx-3/item-2 · https://japanlaw.org/en/consumption-tax-act/amendments/20271001_508AC0000000012/text
A foreign country or a foreign local government, or a corporation that has its head office or principal office in a foreign country and that the Minister of Finance has designated, as provided by Cabinet Order, as being equivalent to any of the corporations listed in the table in the preceding item.
machine translation, not official
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text as 令和八年法律第十二号 will leave it, from 2027-10-01 (not yet in force) (https://laws.e-gov.go.jp/law/363AC0000000108/20271001_508AC0000000012), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-001, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-002, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-003, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-004, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-005, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-006, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-007, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-008, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-009, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-010, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-011, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-012, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-013, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-014, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-015, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-016, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-017, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-018, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-019, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-020, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-021, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-022, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-023, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-025, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-026, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-027, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-028, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-029, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-030, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-031, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-032, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-033, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-034, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-035, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-036, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-037, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-038, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-039, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-040, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-041, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-042, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-043, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-044, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-045, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-046, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-047, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-048, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-049, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-050, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-051, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-052, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-053, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-054, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-055, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-056, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-057, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-058, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-059, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-060, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-061, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-062, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-063, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-064, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-065, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-066, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-067, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-068, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-069, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-070, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-071, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-amendments-20261013T073630-001, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-amendments-20261013T083332-001, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-amendments-20261013T083332-002, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13