Article 29Treatment, etc. in the Case Where a Specified Platform Operator Has Undergone a Merger, etc.

①Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i)) of a specified platform operator (meaning the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a specified platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.

②With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "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)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act 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, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".

③With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including the supply of telecommunications services to which Article 15-2, paragraph (1) is applied)".

④Publication under Article 15-2, paragraph (4), (6) or (12) of the Act is to be made by a method of making it available for public inspection using the Internet.

⑤The matters specified by Cabinet Order as prescribed in Article 15-2, paragraph (4) of the Act are the following: