Supplementary Provisions, Article 16Transitional Measures Concerning the Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators Pertaining to Registration of Qualified Invoice Issuers
第十六条（適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置）
With regard to a taxable period to which Article 86-5, paragraph (13) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the 2016 Amendment Act (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) applies, Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act does not apply.
With regard to taxable periods on or after the taxable period to which Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation applies (limited to taxable periods to which the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act comes to apply by reason of the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act that is to cease to be effective pursuant to Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation), the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act does not apply.
新租税特別措置法第八十六条の五第十三項の規定の適用を受ける課税期間以後の課税期間（同項の規定により効力を失うこととされた五年消費税法第五十七条の二第一項の登録により二十八年改正法附則第四十四条第五項本文の規定の適用を受けることとなる課税期間に限る。）については、二十八年改正法附則第四十四条第五項本文の規定は、適用しない。
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, 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 5, paragraph (5)
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)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
The Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 16, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 16, paragraph (2)