Consumption Tax Act

A business operator that intends to obtain the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act may, even before April 1, 2028, submit the written application referred to in paragraph (2) of that Article, in accordance with the provisions of that paragraph.

A business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article pertaining to the registration under paragraph (3) of that Article) must, when there has been a change in the matters stated in that written application, submit the written notification referred to in paragraph (8) of that Article, even before April 1, 2028, in accordance with the provisions of that paragraph.

Where the district director has received the submission of the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or of the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before April 1, 2028, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, make the registration under paragraph (3) of that Article, the publication under paragraph (4) of that Article, the refusal of registration under paragraph (5) of that Article, the cancellation of registration under paragraph (6) of that Article, the notice under paragraph (7) of that Article and the change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. made in accordance with those provisions is deemed to have been made on that day pursuant to those provisions.

For the taxable period that includes the registration start date (meaning the later of the day on which the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act was made and April 1, 2028; the same applies hereinafter in this paragraph) of a business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1) (excluding a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act) (excluding a taxable period in which taxable sales in its base period exceed 10 million yen, a taxable period for which the obligation to pay consumption tax ceases to be exempted by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and a taxable period for which the obligation to pay consumption tax ceases to be exempted because an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act took place by the day before that registration start date), the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets and specified taxable purchases from that registration start date to the last day of that taxable period.