Reduced tax rate: in convenience stores that did not allow eating and drinking, everything would be at 8%

Recently the NHK News on-line reported the following:

軽減税率 コンビニは店内飲食禁止ならすべて８％に

2018年10月7日 6時00分

来年10月に予定される消費増税の際に導入される「軽減税率」について、財務省は、コンビニやスーパーでは店内のいすやテーブルを飲食禁止とした場合にはすべての食べ物の税率を８％に据え置くという基準を明確にしました。

消費税率を10％に引き上げる際に導入される軽減税率の制度では、小売店で買った食べ物や、酒類を除く飲み物を持ち帰る場合には、税率は８％に据え置かれますが、店内で飲食する場合には10％となります。

このため店内にいすなどを置いて飲食ができるコンビニやスーパーでは、顧客への対応が複雑になると指摘されていました。

こうしたことから財務省は、コンビニやスーパーが店内での飲食を禁止にし、実際に飲食が行われていない場合には、店内で販売する飲食料品にはすべて８％の軽減税率を適用するという基準を明確にしました。

一方、店内での飲食を禁止しない場合には会計の際に持ち帰りかどうかを確認することが必要になります。

コンビニの関係者の間では、すでにイートインのコーナーを設けている店では飲食を禁止とするのは難しいという声も出ていて、今後各社がイートインを見直すかどうか注目されます。

財務省は国税庁が公表している軽減税率の事例集を近く改定し、周知することにしています。

Translation

About the "reduced tax rate" which would be introduced in connection with the consumption tax increase scheduled for October next year, the Department of Treasury had made clear that it would maintain a standard 8% in tax on food sold in convenience stores and in supermarkets if they did not allow eating at their seats or tables.

When increasing the consumption tax to 10%, there would be also a system of introducing a reduced tax rate. In a retail stores when food, and also drinks except for alcoholic beverages were bought, those that were meant to be brought home would be set at 8%, but when they were eaten or drunk in the stores, it would be 10%.

Regarding the above, it was pointed out that the treatment of customers would become complicated for the convenience stores and supermarkets if they had chairs in the stores for doing eating and drinking.

Because of this, the Department of Treasury prohibited eating and drinking inside convenience stores and supermarkets, and when it was clear that no eating and drinking was actually carried out, a standard reduced rate of 8% would be charged on food and beverage sold in the stores

On the other hand, for stores which did not prohibit eating and drinking,  at the time of billing confirmation was needed on whether the food was to be brought home.

Voice had come out from people related to convenience stores over the difficulties in prohibiting eating and drinking in stores where eat-in corner had already between set up, from now on whether individual company with eat-in corner might make reconsideration would be watched.

         

The Department of  Treasury made known to the public about the recently revised samples on tax rate reduction published by the National Tax Administration Agency.

It is disappointing to note that taxation in Japan will be increased soon.