Where a qualified invoice issuer (limited to an individual business operator; the same applies hereinafter in this Article) dies, notwithstanding the provisions of Article 57, paragraph (1), the person specified in item (iv) of that paragraph must promptly submit a written notification stating that the case set forth in that item has come to apply to the district director having jurisdiction over the place for tax payment of that qualified invoice issuer.
適格請求書発行事業者（個人事業者に限る。以下この条において同じ。）が死亡した場合には、第五十七条第一項の規定にかかわらず、同項第四号に定める者は、同号に掲げる場合に該当することとなつた旨を記載した届出書を、速やかに、当該適格請求書発行事業者の納税地を所轄する税務署長に提出しなければならない。
The registration under paragraph (1) of the preceding Article upon the death of a qualified invoice issuer ceases to be effective, except where the following paragraph applies, on the earlier of the day following the day on which the written notification under the provisions of the preceding paragraph is submitted and the day on which four months have elapsed from the day following the day of that death.
適格請求書発行事業者が死亡した場合における前条第一項の登録は、次項の規定の適用を受ける場合を除き、前項の規定による届出書が提出された日の翌日又は当該死亡した日の翌日から四月を経過した日のいずれか早い日に、その効力を失う。
For the period from the day following the day of the inheritance of an heir who has succeeded to the business of a qualified invoice issuer by inheritance (excluding a qualified invoice issuer) until the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died (referred to as the "deemed registration period" in the following paragraph), the provisions of this Act (excluding paragraph (10) of that Article (limited to the part relating to item (i))) apply by deeming that heir to be a business operator that received the registration under paragraph (1) of that Article. In this case, during that deemed registration period, the registration number prescribed in paragraph (4) of that Article relating to that qualified invoice issuer is deemed to be the registration number of that heir.
The registration under paragraph (1) of the preceding Article relating to the decedent of an heir to whom the provisions of the preceding paragraph have applied ceases to be effective on or after the day following the last day of the deemed registration period of that heir.
When the registration under paragraph (1) of the preceding Article has ceased to be effective pursuant to the provisions of paragraph (2) or the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has ceased to be effective and the date thereof.
Matters necessary for the application of the provisions of this Article, including the adjustment of the amount of consumption tax on inventory where the business of a qualified invoice issuer is succeeded to, are specified by Cabinet Order.
適格請求書発行事業者の事業を承継した場合における棚卸資産に係る消費税額の調整その他この条の規定の適用に関し必要な事項は、政令で定める。