一with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts receivable and other claims pertaining to transfers, etc. of assets (hereinafter in this item referred to as "accounts receivable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts receivable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made transfers, etc. of assets on the day preceding the first day of the taxable period for which that application ceased;

二with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made taxable purchases on the day preceding the first day of the taxable period for which that application ceased;

三with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to specified taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made specified taxable purchases on the day preceding the first day of the taxable period for which that application ceased.

一the period (meaning the period specified in Article 19, paragraph (1), items (iii) through (iv)-2 of the Act; the same applies hereinafter in this Article) including the day on which a business operator started a business pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) in Japan;

二the period including the day of inheritance, in the case where an individual business operator has succeeded through inheritance to the business of a decedent who had been subject to the application of Article 19, paragraph (1), item (iii) or (iii)-2 of the Act;

三the period including the day of the merger, in the case where a corporation has succeeded through a merger (excluding the case of establishing a corporation by merger) to the business of a merged corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;

四the period including the day of the absorption-type company split, in the case where a corporation has succeeded through an absorption-type company split to the business of a splitting corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act.

一a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the Act seeks to become subject to the application of item (iii)-2 or (iv)-2 of that paragraph: the first day of the month that includes the day on which two years elapse from the day on which the notification under item (iii) or (iv) of that paragraph took effect;

二a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Act seeks to become subject to the application of item (iii) or (iv) of that paragraph: the first day of the month two months before the month that includes the day on which two years elapse from the day on which the notification under item (iii)-2 or (iv)-2 of that paragraph took effect.

一a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;

二excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);

三a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;

四excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);

五a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.

一a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;

二an employee of the individual business operator;

三a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.

一a case where a foreign corporation (meaning a corporation other than a domestic corporation prescribed in Article 22, item (i) of the Act; the same applies in the following item and item (iii)) receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) of the Corporation Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);

二a case where a foreign corporation whose place for tax payment had been determined under Article 22, item (ii) of the Act or the preceding item comes to fall under none of those provisions: the place that was its place for tax payment immediately before it came to fall under none of them;

三excluding the cases set out in the preceding two items, a case where a foreign corporation files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases: the place chosen by that foreign corporation (where there are two or more such acts, the place chosen when it first took the act);

四a case other than the cases set out in the preceding three items: a place within the jurisdictional district of the Kojimachi Tax Office.