Order for Enforcement of the Consumption Tax Act
Article 1, paragraph (1)
第一条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "association or foundation without legal personality," "qualified invoice issuer," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, association or foundation without legal personality, qualified invoice issuer, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act").
この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額をいう。
In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "association or foundation without legal personality," "qualified invoice issuer," "seller of specified low-value assets," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "transfer of specified low-value assets," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, association or foundation without legal personality, qualified invoice issuer, seller of specified low-value assets, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, transfer of specified low-value assets, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act").
この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「人格のない社団等」、「適格請求書発行事業者」、「
資産特定少額資産販売事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「特定少額資産の譲渡」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産特定少額資産販売事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、特定少額資産の譲渡、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額をいう。