Supplementary Provisions, Article 21-3Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
第二十一条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置）
With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act in a taxable period to which Article 51-3, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer that is an individual business operator prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
二十八年改正法附則第五十一条の三第一項に規定する個人事業者である適格請求書発行事業者の同項の規定の適用を受ける課税期間における消費税法施行令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「第三十七条第一項」とあるのは「第三十七条第一項若しくは所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」とする。
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)