Supplementary Provisions, Article 4-2Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers
第四条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置）
In applying Article 22, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer prescribed in Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of that paragraph, the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of the New Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "to which those provisions apply".
二十八年改正法附則第五十一条の二第一項に規定す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第一条の規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第二十二条第四項及び消費税法施行規則第二十七条第四項の規定の適用については、新規則第二十二条第四項中「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）附則第五十一条の二第一項」と、消費税法施行規則第二十七条第四項中「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）附則第五十一条の二第一項」と、「同項の」とあるのは「これらの」とする。
taxable periodmachine translation
「課税期間」
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 4-2 and 4-3
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 4, paragraph (1)
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 18 of 2018.
Short name set inSupplementary Provisions, Article 4-2, paragraph (1)· applies only in this article