Supplementary Provisions, Article 12Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第十二条（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 submits the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax 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 (limited to one in respect of which the business operator becomes able to be subject to the application of Article 37, paragraph (1) of that Act by the application of Article 3 and Article 5, paragraph (2) of the Supplementary Provisions, and excluding those listed in the items of Article 56, paragraph (1) of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 37, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period.
事業者が、消費税法第三十七条第一項に規定する届出書を施行日以後に開始する課税期間（附則第三条及び第五条第二項の規定の適用により同法第三十七条第一項の規定の適用を受けることができることとなるものに限るものとし、消費税法施行令第五十六条第一項各号に掲げるものを除く。）の初日から平成二十九年十二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課税期間について同法第三十七条第一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。
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined 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.