Supplementary Provisions, Article 5, paragraph (1)（特定少額資産販売事業者の登録申請書の記載事項に関する経過措置）Transitional Measures Concerning Matters to Be Stated in a Written Application for Registration as a Seller of Specified Low-Value AssetsAdded
Where a business operator that intends to receive registration under Article 57-7, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 3 of the Amending Act (hereinafter in this Article referred to as the "New Act") (limited to a business operator that is to be subject to the application of Article 21, paragraph (4) of the Supplementary Provisions of the Amending Act) submits the written application under Article 57-7, paragraph (2) of the New Act, it must also state the following matters in that written application:
改正法第三条の規定による改正後の消費税法（以下この条において「新法」という。）第五十七条の七第一項の登録を受けようとする事業者（改正法附則第二十一条第四項の規定の適用を受けることとなる事業者に限る。）が、新法第五十七条の七第二項の申請書を提出する場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。