Where a business operator that intends to receive registration has submitted, by the last day of the taxable period that includes the day on which it commenced business or another taxable period specified by Ministry of Finance Order, the written application under Article 57-2, paragraph (2) of the Act stating that it intends to receive registration from the first day of that taxable period, and registration under paragraph (3) of that Article is made, the business operator is deemed to have received registration from the first day of that taxable period.
登録を受けようとする事業者が、事業を開始した日の属する課税期間その他の財務省令で定める課税期間の初日から登録を受けようとする旨を記載した法第五十七条の二第二項の申請書を当該課税期間の末日までに提出した場合において、同条第三項の規定による登録がされたときは、当該課税期間の初日から登録を受けたものとみなす。
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registrationmachine translation
「登録」
In Articles 70-2 to 70-12, registration as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act.
Defined inArticle 70-2, paragraph (2)· applies only in this provision and in Articles 70-2 to 70-12