Supplementary Provisions, Article 15Transitional Measures Concerning Submission, etc. of Written Applications for Registration
第十五条（登録申請書の提出等に関する経過措置）
Where a business operator that intends to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act has difficult circumstances in submitting that written application by the day six months before the 2023 Effective Date prescribed in the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, states those difficult circumstances in that written application and submits it, and registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act is made pursuant to paragraph (3) of that Article, the business operator is deemed, notwithstanding the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, to have received the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act on the 2023 Effective Date.
Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act after the 2023 Effective Date (limited to a business operator that comes to be subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) submits the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, it is to state in that written application the date on which it wishes to receive the registration under paragraph (1) of that Article (limited to a date on or after the day on which 15 days have elapsed from the day on which that written application is submitted; referred to as the "requested registration date" in the following paragraph).
With regard to a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act from the requested registration date pursuant to the provisions of the preceding paragraph, where registration under paragraph (1) of that Article is made pursuant to paragraph (3) of that Article after that requested registration date, the business operator is deemed to have received the registration under paragraph (1) of that Article on that requested registration date.
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 4, paragraph (3)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
2023 Consumption Tax Actmachine translation
「五年消費税法」
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
requested registration datemachine translation
「登録希望日」
In Article 15 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, the date on which a business operator applying after 1 October 2023 for registration as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act as amended (五年消費税法) wishes to be registered, written on its application; it must fall on or after the day 15 days after the application is filed.
Short name set inSupplementary Provisions, Article 15, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 15, paragraph (3)