Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第五条（相続があった場合の納税義務の免除の特例等に関する経過措置）
With regard to the taxable sales in the base period of a decedent prescribed in Article 10, paragraph (1) or (2) of the Consumption Tax Act in the case where there has been an inheritance prescribed in those provisions on or after the Effective Date, if the first day of that base period is before the Effective Date, Article 10, paragraph (1) or (2) of the Consumption Tax Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period.
施行日以後に消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準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、当該基準期間の初日から施行されていたものとして、同法第十条第一項又は第二項の規定を適用する。
Where, on or after the Effective Date, there has been a merger prescribed in Article 11, paragraph (1) or (2) of the Consumption Tax Act or a merger prescribed in paragraph (3) or (4) of that Article, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of that Act or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, with regard to the taxable sales in the period corresponding to the base period prescribed in those provisions, if the first day of that period is before the Effective Date, Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of that Act are applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. In this case, the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of that Act follows the example of the provisions of Article 3 of the Supplementary Provisions.
施行日以後に消費税法第十一条第一項若しくは第二項に規定する合併若しくは同条第三項若しくは第四項に規定する合併又は同法第十二条第一項から第四項までに規定する分割等若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該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、当該期間の初日から施行されていたものとして、同法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。この場合において、同法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、附則第三条の規定の例による。
Where the new establishment start date prescribed in Article 12-3, paragraph (1) of the Consumption Tax Act is on or after the Effective Date, with regard to the taxable sales in the period corresponding to the base period prescribed in that paragraph, if the first day of that period is before the Effective Date, Article 12-3, paragraph (1) of that Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period.
消費税法第十二条の三第一項に規定する新設開始日が施行日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該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、当該期間の初日から施行されていたものとして、同法第十二条の三第一項の規定を適用する。
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)