Order for Enforcement of the Consumption Tax Act

The corporations specified by Cabinet Order as prescribed in Article 60, paragraph (8) of the Act are those among the corporations listed in Appended Table 3 of the Act for which the day on which they complete their settlement of accounts is fixed by laws and regulations as a day on which two months or more have elapsed from the day following the last day of the fiscal year, or for which there are other special circumstances, and which have obtained the approval of the district director having jurisdiction over their place for tax payment to be subject to the special provision on the deadline for filing the return prescribed in that paragraph.

The application of Article 45, paragraph (1) of the Act to the national government, to a local government (limited to a business conducted by establishing a special account; the same applies hereinafter in this paragraph), or to a corporation prescribed in the preceding paragraph is as set out in the following items:

for the national government, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within five months";

for a local government (excluding an enterprise operated by a local government to which Article 30, paragraph (1) (Settlement of Accounts) of the Local Public Enterprise Act applies), the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within six months";

for an enterprise operated by a local government prescribed in the preceding item, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within three months";

for a corporation prescribed in the preceding paragraph, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within a period of six months or less that the district director having jurisdiction over its place for tax payment approves".

The application of Articles 37-2 and 42 of the Act to a business operator subject to the application of the preceding paragraph is as set out in the following items:

With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13, and Article 71, paragraphs (2) and (5) to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)"; and the phrase "have elapsed" in Article 71, paragraph (2) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))".

A corporation that intends to obtain the approval under paragraph (1) and paragraph (2), item (iv) must submit to the district director having jurisdiction over its place for tax payment a written application stating the provisions of laws and regulations on the completion of its settlement of accounts or the special circumstances referred to in paragraph (1), the period for which it intends to obtain the approval under paragraph (2), item (iv), and other matters specified by Ministry of Finance Order.

Where a written application under the preceding paragraph is submitted, the district director examines it without delay and either approves that the corporation be subject to the special provision on the deadline for filing the return referred to in paragraph (1) or, where the district director finds that there are no special circumstances that prevent the return under Article 45, paragraph (1) of the Act from being submitted by its deadline for filing, rejects the application.

After granting the approval under paragraph (1) and paragraph (2), item (iv), the district director may rescind that approval if the district director finds that special circumstances have arisen that make it inappropriate to rely on the period relating to that approval.

When taking a disposition under the preceding two paragraphs, the district director notifies the corporation to which the disposition relates to that effect in writing.

Where the approval under paragraph (1) and paragraph (2), item (iv) or the rescission of approval under paragraph (7) has been made, the effect of that disposition is to arise with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which those dispositions were made, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.

Where a corporation that has obtained the approval under paragraph (1) and paragraph (2), item (iv) intends to cease to be subject to the application of the provisions of that paragraph, it must submit to 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.

Where the written notification under the preceding paragraph is submitted, the approval under paragraph (1) and paragraph (2), item (iv) ceases to be effective with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which the notification was submitted, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.