Supplementary Provisions, Article 3Transitional Measures Concerning Notification of Not Being Subject to Exemption from Tax Liability, etc.
第三条（納税義務の免除の適用を受けない旨の届出等に関する経過措置）
Where a business operator that makes the transfers, etc. of assets in social welfare services, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act and the transfers, etc. of assets from sheltered workshop work prescribed in paragraph (3) of that Article (hereinafter referred to as "transfers, etc. of assets in social welfare businesses, etc.") submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act as amended by the Amending Act (hereinafter referred to as the "New Act") to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period prescribed in Article 19 of the New Act that begins on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding those set out in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (hereinafter referred to as the "New Order")) to March 31, 1992, if the business operator states in that written notification that Article 9, paragraph (4) of the New Act is to apply to it for the taxable period prescribed in Article 19 of the New Act that includes the day on which the written notification was submitted (hereinafter referred to as the "taxable period"), Article 9, paragraph (4) of the New Act applies on the premise that the written notification is deemed to have been submitted to the district director on the day preceding the first day of that taxable period.
改正法附則第七条第一項に規定する社会福祉事業等の資産の譲渡等及び同条第三項に規定する授産作業の資産の譲渡等（以下「社会福祉事業等に係る資産の譲渡等」という。）を行う事業者が改正法による改正後の消費税法（以下「新法」という。）第九条第四項に規定する届出書をこの政令の施行の日（以下「施行日」という。）以後に開始する新法第十九条に規定する課税期間（この政令による改正後の消費税法施行令（以下「新令」という。）第二十条各号に掲げるものを除く。）の初日から平成四年三月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する新法第十九条に規定する課税期間（以下「課税期間」という。）について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (limited to a business operator to which Article 9, paragraph (6) of the New Act applies) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (6) of that Article, submit the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the Effective Date to March 31, 1992. In this case, on or after the first day of the taxable period following the taxable period that includes the day on which that written notification was submitted (or, where the taxable period that includes the day on which that written notification was submitted is a taxable period beginning on or after the Effective Date, that taxable period), the notification under paragraph (4) of that Article loses its effect.
社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（新法第九条第六項の規定の適用を受ける事業者に限る。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとするときは、同条第六項の規定にかかわらず、施行日から平成四年三月三十一日までの間は、同条第五項の規定による届出書をその納税地を所轄する税務署長に提出することができる。この場合において、当該届出書の提出があった日の属する課税期間の翌課税期間（当該届出書の提出のあった日の属する課税期間が施行日以後に開始する課税期間であるときは、当該課税期間）の初日以後は、同条第四項の規定による届出は、その効力を失う。
Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (excluding the business operator referred to in the preceding paragraph) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date to March 31, 1992, then, notwithstanding paragraph (7) of that Article, on or after the first day of the taxable period that includes the day on which it submitted that written notification, the notification under paragraph (4) of that Article loses its effect.
社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（前項の事業者を除く。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとする場合において、施行日以後に開始する課税期間の初日から平成四年三月三十一日までの間に同条第五項の規定による届出書をその納税地を所轄する税務署長に提出したときは、同条第七項の規定にかかわらず、当該届出書を提出した日の属する課税期間の初日以後は、同条第四項の規定による届出は、その効力を失う。
A business operator that intends to be subject to the preceding two paragraphs must state in the written notification the matters specified by Ministry of Finance Order.
前二項の規定の適用を受けようとする事業者は、当該届出書に大蔵省令で定める事項を記載しなければならない。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, short name for the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 201 of 1991.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 201 of 1991, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
transfers, etc. of assets in social welfare businesses, etc.machine translation
「社会福祉事業等に係る資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, transfers, etc. of assets in social welfare businesses, etc. under Article 7, paragraph (1) of the supplementary provisions of the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991), and transfers, etc. of assets in sheltered work (授産作業) under paragraph (3) of that Article.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable periodmachine translation
「課税期間」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a taxable period under Article 19 of the Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it; here the one containing the day the notification is filed.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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.