Article 18Special Provisions on the Time, etc. of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
第十八条（小規模事業者等に係る資産の譲渡等の時期等の特例）
For an individual business operator that is subject to the application of Article 67, paragraph (1) or (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Income Tax Act, the time of its transfers, etc. of assets and taxable purchases may be deemed to be the day on which the amount of consideration for the transfer, etc. of assets was received and the day on which the amount of expenses for the taxable purchase was paid.
個人事業者で所得税法第六十七条第一項又は第二項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける者の資産の譲渡等及び課税仕入れを行つた時期は、その資産の譲渡等に係る対価の額を収入した日及びその課税仕入れに係る費用の額を支出した日とすることができる。
A business operator that intends to be subject to the application of the preceding paragraph is to make a note to that effect on the return under Article 45, paragraph (1).
In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets and taxable purchases in the case where an individual business operator to which paragraph (1) applies ceases to be subject to that application, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.
Read this with the articles around it
Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate real property income or business income…
青色申告書を提出することにつき税務署長の承認を受けている居住者で不動産所得又は事業所得を生ずべき業務を行うもののうち小規模事業者として政令で定める要件に該当するもののその年分の不動産所得の金額又は事業所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額及び必要経費に算入すべき金額は…
Open this provisionPeriods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate miscellaneous income from business that is meant to generate miscellaneous income…
雑所得を生ずべき業務を行う居住者のうち小規模な業務を行う者として政令で定める要件に該当するもののその年分の当該雑所得を生ずべき業務に係る雑所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額及び必要経費に算入すべき金額は、政令で定めるところにより…
Open this provisionSpecial Provisions on the Time, etc. of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
For an individual business operator that is subject to the application of Article 67, paragraph (1) or (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are…
個人事業者で所得税法第六十七条第一項又は第二項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける者の資産の譲渡等及び課税仕入れを行つた時期は、その資産の譲渡等に係る対価の額を収入した日及びその課税仕入れに係る費用の額を支出した日とすることができる。
Open this provisionSpecial Provisions on the Time, etc. of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
A business operator that intends to be subject to the application of the preceding paragraph is to make a note to that effect on the return under Article 45, paragraph (1).
前項の規定の適用を受けようとする事業者は、第四十五条第一項の規定による申告書にその旨を付記するものとする。
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
Open this provisionindividual business operatormachine translation
「個人事業者」
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
business operatormachine translation
「事業者」
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
transfer, etc. of assetsmachine translation
「資産の譲渡等」
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
taxable purchasemachine translation
「課税仕入れ」
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law