Supplementary Provisions, Article 6Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases, etc.
第六条（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等に関する経過措置）
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 New Act) submits the written notification prescribed in Article 37, paragraph (1) of 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 beginning on or after the Effective Date (excluding those set out in the items of Article 56 of the New Order) to March 31, 1992, if the business operator states in that written notification that Article 37, paragraph (1) of the New Act is to apply to it for the taxable period that includes the day on which the written notification was submitted, Article 37, paragraph (1) 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.
Where a business operator that has submitted the written notification under Article 37, paragraph (1) of the Former Act (limited to a business operator to which Article 37, paragraph (3) of the New Act applies) intends to cease to be subject to the application of Article 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (3) of that Article, submit the written notification under paragraph (2) 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 (1) of that Article loses its effect.
旧法第三十七条第一項の規定による届出書を提出している事業者（新法第三十七条第三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三十七条第一項の規定の適用を受けることをやめようとするときは、同条第三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、同条第二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（当該届出書の提出が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、同条第一項の規定による届出は、その効力を失う。
Where a business operator that has submitted the written notification under Article 37, paragraph (1) 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 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (2) 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 (4) 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 (1) of that Article loses its effect.
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。
Where a business operator to which paragraph (2) or (3) applies has entered in its books, with respect to taxable purchases (excluding those to which Article 49, paragraph (1) of the New Order applies) made during the period from the day on which the notification prescribed in those provisions loses its effect under those provisions to the day on which the written notification under Article 37, paragraph (2) of the New Act was submitted (referred to as the "designated period" in the following paragraph), the matters set out in Article 30, paragraph (8), item (i), (b) through (d) of the New Act, Article 30 of the New Act applies to those taxable purchases on the premise that the matters set out in (a) through (d) of that item are entered in those books.
第二項又は第三項の規定の適用を受ける事業者が、これらの規定によりこれらの規定に規定する届出がその効力を失う日から新法第三十七条第二項の規定による届出書を提出した日までの期間（次項において「指定期間」という。）中に行った課税仕入れ（新令第四十九条第一項の規定の適用を受けるものを除く。）につき、その帳簿に新法第三十条第八項第一号ロからニまでに掲げる事項を記載しているときは、当該課税仕入れについては、当該帳簿に同号イからニまでに掲げる事項が記載されているものとして、同条の規定を適用する。
With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator to which paragraph (2) or (3) applies during the designated period (excluding those for which consumption tax is exempted under Article 7, paragraph (1) of the New Act, Article 8, paragraph (1) of the New Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3) of the New Order), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the New Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article.
指定期間中に第二項又は第三項の規定の適用を受ける事業者に対し他の事業者が行った課税資産の譲渡等（新法第七条第一項、新法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び新令第四十九条第三項各号に掲げる事業に係るものを除く。）につき交付された請求書、納品書その他これらに類する書類については、新法第三十条第九項第一号イからニまでに掲げる事項が記載されているときは、これを同条第七項の請求書等に該当するものとみなす。
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)
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)
designated periodmachine translation
「指定期間」
In Article 6 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, the period from the day a notification ceases to have effect under paragraph (2) or (3) of that Article to the day the business operator files a written notification under Article 37, paragraph (2) of the Consumption Tax Act as amended by Act No. 73 of 1991.
Short name set inSupplementary Provisions, Article 6, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (6)
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.