Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators
第三条（小規模事業者の納税義務の免除の特例に関する経過措置）
With regard to the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) relating to a taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter) beginning on or after the Effective Date, or the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, if the first day of the base period relating to that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of that Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) or of the specified period prescribed in Article 9-2, paragraph (1) of that Act relating to that taxable period is before the Effective Date, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of that Act on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period or that specified period.
施行日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）に係る基準期間における課税売上高（同法第九条第一項に規定する基準期間における課税売上高をいう。附則第五条第一項において同じ。）又は同法第九条の二第一項に規定する特定期間における課税売上高については、当該課税期間に係る基準期間（同法第二条第一項第十四号に規定する基準期間をいう。附則第五条第一項において同じ。）又は当該課税期間に係る同法第九条の二第一項に規定する特定期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間又は当該特定期間の初日から施行されていたものとして、同法第九条第二項又は第九条の二第二項の規定により計算する。
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 109 of 2017, apart from its amendment to Article 14-2, paragraph (3).
Short name set 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)
base periodmachine translation
「基準期間」
A base period as defined in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act: for an individual business operator, the calendar year before last; for a corporation, the business year before last, or, where that was shorter than a year, the business years beginning in the year that starts the day before the date two years before its current business year begins.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (1)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5, 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)