With respect to taxable transfers, etc. of assets and specified taxable purchases during the period from the registration start date to the last day of the taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to 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 (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 taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of 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 having taken place by the day before that registration start date) that includes that registration start date, of a business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act (excluding a seller of specified low-value assets (meaning a seller of specified low-value assets prescribed in Article 2, paragraph (1), item (vii)-3 of that Act; the same applies in the following paragraph), and limited to a business operator whose registration start date falls within a taxable period within the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date), the provisions of the main clause of Article 9, paragraph (1) of the Consumption Taxthat Act do not apply.
新消費税法第五十七条の二第二項の申請書を提出した事業者（特定少額資産販売事業者（同法第二条第一項第七号の三に規定する特定少額資産販売事業者をいう。次項において同じ。）を除き、登録開始日が五年施行日から五年施行日以後六年を経過する日までの日の属する課税期間中である事業者に限る。）の当該登録開始日の属する課税期間（その基準期間における課税売上高が千万円を超える課税期間、消費税同法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項から第四項まで、第十二条第一項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間及び当該登録開始日の前日までに同法第十条第一項の相続、同法第十一条第一項の合併又は同法第十二条第五項の吸収分割があったことにより消費税を納める義務が免除されないこととなる課税期間を除く。）のうち当該登録開始日から当該課税期間の末日までの間における課税資産の譲渡等及び特定課税仕入れについては、消費税同法第九条第一項本文の規定は、適用しない。