Supplementary Provisions, Article 16Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第十六条（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に関する経過措置）
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) submits the written notification prescribed in Article 37, paragraph (1) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 37, paragraph (1) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 37, paragraph (3) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989".
application datemachine translation
「適用日」
In the supplementary provisions (附則) of this Order as enacted in 1988, 1 April 1989, from which charges for a specified continuing supply, etc. (特定継続供給等) are divided by month between the periods before and after it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
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.