Article 57-2Special Provisions on Notification, etc. to the Effect of Being Subject to the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
第五十七条の二（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例）
Where a business operator that intends to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under that paragraph (hereinafter in this Article referred to as the "notification of election of the simplified tax system") by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is a taxable period prescribed in Article 56, paragraph (1), the last day of that taxable period; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of Article 37, paragraph (1) of the Act for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of election of the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to be subject to that application.
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が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五十六条第一項に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第三十七条第一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、当該事業者は簡易課税制度選択適用届出書を当該適用を受けようとする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。
Where a business operator that intends to cease to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; hereinafter in this Article referred to as the "notification of withdrawal from the simplified tax system") by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, 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 the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of withdrawal from the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application.
法第三十七条第一項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「簡易課税制度選択不適用届出書」という。）を法第三十七条第一項の規定の適用を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いて、当該課税期間以後の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、当該事業者は簡易課税制度選択不適用届出書を当該適用を受けることをやめようとする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。
A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after those circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be, or to cease to be, subject to the application of Article 37, paragraph (1) of the Act, the circumstances in which it was unable to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order.
前二項の承認を受けようとする事業者は、法第三十七条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年月日、簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書を当該課税期間の初日の前日までに提出できなか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、当該事情がやんだ後相当の期間内に、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。
Where a written application under the preceding paragraph has been submitted, the district director is to reject the application if the district director finds that there were no unavoidable circumstances for the applicant business operator's inability to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of the taxable period relating to the application.
税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。
Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing.
税務署長は、第三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。
Read this with the articles around it
notification of election of the simplified tax systemmachine translation
「簡易課税制度選択適用届出書」
In Article 57-2, the notification under Article 37, paragraph (1) of the Consumption Tax Act by which a business operator chooses to use the simplified tax system (簡易課税制度) for working out the tax on its purchases that it may deduct.
Short name set inArticle 57-2, paragraph (1)· applies only in this article
notification of withdrawal from the simplified tax systemmachine translation
「簡易課税制度選択不適用届出書」
In Article 57-2, the notification under Article 37, paragraph (5) of the Consumption Tax Act by which a business operator stops using the simplified tax system (簡易課税制度) of paragraph (1) of that Article, other than one stating that it has closed its business.
Short name set inArticle 57-2, paragraph (2)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.