Supplementary Provisions, Article 18Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第十八条（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 to which Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act applies has submitted 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 taxable period that includes the registration start date, and has stated in that written notification that Article 37, paragraph (1) of the Consumption Tax Act is to apply for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act applies by deeming that written notification to have been submitted to that district director on the day preceding the first day of that taxable period.
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)
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)
registration start datemachine translation
「登録開始日」
In Articles 44 to 51-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the day on which a business was registered 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 by that Act.
Defined inSupplementary Provisions, Article 17, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18
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.