businesses to which a simplified taxation system applies

簡易課税制度が適用される事業者

As these businesses are treated as if they had no specific taxable purchase, they have no obligation to file and pay tax in relation to specific taxable purchases. These businesses are not allowed solely to claim purchase tax credit.

これら事業者は特定課税仕入れがなかったものとされますので、特定課税仕入れに係る申告納税義務もありません。また、仕入税額控除のみ行うこともできません。

Consumption tax-exempted businesses are not required to file a consumption tax return even if they make specific taxable purchases.

免税事業者は、消費税の確定申告等を行う必要がありませんので、特定課税仕入れを行ったとしても申告等を行う必要はありません。

When a foreign business provides transaction as a business main content of which is to provide services by film or theater actors/actresses, musicians, and any other entertainers, or professional athletes, and the service is provided by the foreign business to other businesses, the transaction is regarded as a “provision of specific services.”

国外事業者が国内において行う映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業として行う役務の提供のうち、当該国外事業者が他の事業者に対して行うものを「特定役務の提供」と位置付けることとされました。