Article 11Special Provisions on Exemption from Tax Liability in the Case of Merger
第十一条（合併があつた場合の納税義務の免除の特例）
In the case where a merger (excluding a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place (if there are two or more merged corporations, that amount pertaining to any one of the merged corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which that merger took place to the last day of the business year that includes the day on which that merger took place, in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
合併（合併により法人を設立する場合を除く。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、いずれかの被合併法人に係る当該金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）の当該合併があつた日から当該合併があつた日の属する事業年度終了の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、第九条第一項本文の規定は、適用しない。
In the case where a merger took place during the period from the day following the first day of the base period for the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year and the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for that business year of that merging corporation (if there are two or more merged corporations, the total of that amount pertaining to each merged corporation) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
合併法人の当該事業年度の基準期間の初日の翌日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高と被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、各被合併法人に係る当該金額の合計額）との合計額が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）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、第九条第一項本文の規定は、適用しない。
In the case where a merger (limited to a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if any of the amounts calculated as provided by Cabinet Order as the taxable sales of the merged corporations in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in the business year that includes the day on which that merger took place of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4)).
In the case where a merger took place during the period from the day two years before the first day of the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales in the base period for the business year from the total amount of consideration for taxable transfers, etc. of assets in Japan during the base period for the business year; the same applies hereafter in this paragraph) and the total of the amounts calculated as provided by Cabinet Order as the taxable sales of each merged corporation in the period corresponding to the base period for that business year of that merging corporation (or, where that merging corporation has no taxable sales in the base period for that business year or in any other case specified by Cabinet Order, the amount specified by Cabinet Order) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period prescribed in Article 9, paragraph (1) are 10 million yen or less) of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
合併法人の当該事業年度開始の日の二年前の日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高（事業年度の基準期間中の国内における課税資産の譲渡等の対価の額の合計額から事業年度の基準期間における売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。以下この項において同じ。）と各被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額の合計額との合計額（当該合併法人の当該事業年度の基準期間における課税売上高がない場合その他政令で定める場合には、政令で定める金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その第九条第一項に規定する基準期間における課税売上高が千万円以下である事業年度に限る。）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、同条第一項本文の規定は、適用しない。