Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2004; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 2, paragraph (1), item (ii), the provisions amending Article 14, the provisions amending Article 14-3, item (iv) (limited to the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"), the provisions amending Article 24, the provisions amending Article 53, paragraph (4), the provisions amending Article 71, paragraph (2), the provisions amending Article 75, paragraph (3) and the provisions amending Article 76 (excluding the provisions amending paragraph (3) of that Article and the portion of the provisions amending paragraphs (8) and (10) of that Article that replaces ", (6) or (8)" with "or (6)"): April 1, 2003;
第二条第一項第二号の改正規定、第十四条の改正規定、第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分に限る。）、第二十四条の改正規定、第五十三条第四項の改正規定、第七十一条第二項の改正規定、第七十五条第三項の改正規定及び第七十六条の改正規定（同条第三項の改正規定並びに同条第八項及び第十項の改正規定中「、第六項又は第八項」を「又は第六項」に改める部分を除く。） 平成十五年四月一日
the provisions amending Article 5, item (viii), (l) and the provisions amending Article 14-3, item (iv) (excluding the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"): October 1, 2003;
第五条第八号ヲの改正規定及び第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分を除く。） 平成十五年十月一日
Supplementary Provisions, Article 2Transitional Measures Concerning Notification of Becoming Subject to the Special Provisions on Taxable Periods
第二条（課税期間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, in order to be subject to the application of Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Consumption Tax Act as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; referred to as the "Amending Act" in the following Article) (referred to as the "New Act" in the following paragraph and the following Article) for the year or business year that first begins on or after the date of enforcement of this Cabinet Order (referred to as the "Effective Date" in the following paragraph and the following Article) (for a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act, the period specified in those provisions; hereinafter referred to as the "applicable business year, etc." in this paragraph), submits the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment on or before the day preceding the first day of that applicable business year, etc., Article 19, paragraph (2) of the New Act applies by deeming that the written notification was submitted to that district director on that preceding day.
事業者が、この政令の施行の日（次項及び次条において「施行日」という。）以後最初に開始する年又は事業年度（所得税法等の一部を改正する法律（平成十五年法律第八号。次条において「改正法」という。）第六条の規定による改正後の消費税法（次項及び次条において「新法」という。）第十九条第一項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間。以下この項において「適用事業年度等」という。）につき同条第一項第三号の二又は第四号の二の規定の適用を受けるため、これらの規定による届出書を当該適用事業年度等の初日の前日以前にその納税地を所轄する税務署長に提出したときは、当該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、同条第二項の規定を適用する。
Where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act intends to become subject for the first time to the application of item (iii)-2 or (iv)-2 of that paragraph for a taxable period (meaning the taxable period prescribed in Article 19 of the New Act; the same applies in the following Article) commencing on or after the Effective Date, it may, notwithstanding Article 19, paragraph (5) of the New Act, submit the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment.
Supplementary Provisions, Article 3Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第三条（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 (limited to a business operator that is not subject to the application of the main clause of Article 9, paragraph (1) of the New Act in the first taxable period commencing on or after the Effective Date (excluding a business operator that is not exempted from the obligation to pay consumption tax by the submission of a written notification under paragraph (4) of that Article) and that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 6 of the Amending Act in the taxable period immediately preceding that taxable period) has submitted 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 first taxable period commencing on or after the Effective Date (excluding the taxable periods set out in the items of Article 56 of the Order for Enforcement of the Consumption Tax Act), if that written notification states that the business operator will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act applies by deeming that the written notification was submitted to that district director on the day preceding the first day of that taxable period.
事業者（施行日以後最初に開始する課税期間において新法第九条第一項本文の規定の適用を受けない事業者（同条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）で当該課税期間の直前の課税期間において改正法第六条の規定による改正前の消費税法第九条第一項本文の規定の適用を受けた事業者に限る。）が、新法第三十七条第一項に規定する届出書を施行日以後最初に開始する課税期間（消費税法施行令第五十六条各号に掲げるものを除く。）中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課税期間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。
Amending Actmachine translation
「改正法」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2); and Supplementary Provisions, Article 3
the Effective Datemachine translation
「施行日」
The day Cabinet Order No. 135 of 2003 came into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2); and Supplementary Provisions, Article 3
applicable business year, etc.machine translation
「適用事業年度等」
In Article 2, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, the first calendar year or business year beginning on or after the day that Order came into effect, or, for a business operator that had filed a notice under Article 19, paragraph (1), item (iii) or (iv) of the Consumption Tax Act as amended by Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), the period those items set.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph
taxable periodmachine translation
「課税期間」
In Articles 2 and 3 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, a taxable period under Article 19 of the Consumption Tax Act as amended by Article 6 of Act No. 8 of 2003, which partially amended the Income Tax Act and other laws.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 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.