Article 9-2Special Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
第九条の二（前年又は前事業年度等における課税売上高による納税義務の免除の特例）
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if, among those individual business operators or corporations (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under paragraph (4) of the preceding Article), the taxable sales of the individual business operator in the specified period for that year, or of the corporation in the specified period for its business year, exceed 10 million yen, the main clause of paragraph (1) of that Article does not apply to taxable transfers, etc. of assets and specified taxable purchases in that year of that individual business operator or in that business year of that corporation.
The taxable sales in the specified period prescribed in the preceding paragraph means the balance remaining after deducting, from the total amount of consideration for taxable transfers, etc. of assets conducted in Japan during that specified period, the total of the amounts obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i).
the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the specified period;
特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額
the amount calculated by multiplying the amount of consumption tax pertaining to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the specified period by 100/78.
特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
Where a business operator other than a foreign business operator applies paragraph (1), notwithstanding the preceding paragraph, it may treat as the taxable sales in the specified period under paragraph (1) the total of the amounts specified by Ministry of Finance Order as corresponding to the amount of the salary or other wage under that paragraph that should be stated in the payment slip prescribed in Article 231, paragraph (1) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Income Tax Act, which the business operator paid during the specified period under paragraph (1).
The specified period prescribed in the preceding three paragraphs means the period specified in the following items for the category of business operators set forth in those items:
an individual business operator: the period from January 1 to June 30 of the year before that year;
個人事業者 その年の前年一月一日から六月三十日までの期間
a corporation that has a business year preceding its business year (excluding one of seven months or less and any other one specified by Cabinet Order (referred to as a "short business year" in the following item)): the six-month period from the day on which that preceding business year began;
a corporation whose business year preceding its business year is a short business year: the six-month period from the day on which the second business year preceding its business year (excluding one included in the base period for its business year and any other one specified by Cabinet Order) began (where that second preceding business year is six months or less, the period from the day on which that second preceding business year began to the day on which it ended).
Special provisions on that period in the case where the last day of the six-month period prescribed in item (ii) or (iii) of the preceding paragraph is not the last day of the month, and other matters necessary for the application of the preceding paragraphs, are specified by Cabinet Order.
Read this with the articles around it
(Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages)
A person paying, in Japan, a salary or other wage, severance pay or other such compensation, or a public pension or retirement package to a Resident must issue a paper-based payment slip indicating…
居住者に対し国内において給与等、退職手当等又は公的年金等の支払をする者は、財務省令で定めるところにより、その給与等、退職手当等又は公的年金等の金額その他必要な事項を記載した支払明細書を、その支払を受ける者に交付しなければならない。
Open this provisionDeduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has…
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。）が、国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）につき、返品を受け、又は値引き若しくは割戻しをしたことにより…
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if…
個人事業者のその年又は法人のその事業年度の基準期間における課税売上高が千万円以下である場合において、当該個人事業者又は法人（前条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）のうち、当該個人事業者のその年又は法人のその事業年度に係る特定期間における課税売上高が千万円を超えるときは…
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
The taxable sales in the specified period prescribed in the preceding paragraph means the balance remaining after deducting, from the total amount of consideration for taxable transfers…
前項に規定する特定期間における課税売上高とは、当該特定期間中に国内において行つた課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額をいう。
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) that was made during the specified period;
特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
the amount calculated by multiplying the amount of consumption tax pertaining to the amount of the refund, etc. of consideration for sales prescribed in Article 38…
特定期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
Where a business operator other than a foreign business operator applies paragraph (1), notwithstanding the preceding paragraph, it may treat as the taxable sales in the specified period under…
国外事業者以外の事業者が第一項の規定を適用する場合においては、前項の規定にかかわらず、当該事業者が第一項の特定期間中に支払つた所得税法第二百三十一条第一項（給与等、退職手当等又は公的年金等の支払明細書）に規定する支払明細書に記載すべき同項の給与等の金額に相当するものとして財務省令で定めるものの合計額をもつて…
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
The specified period prescribed in the preceding three paragraphs means the period specified in the following items for the category of business operators set forth in those items:
前三項に規定する特定期間とは、次の各号に掲げる事業者の区分に応じ当該各号に定める期間をいう。
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
a corporation that has a business year preceding its business year (excluding one of seven months or less and any other one specified by Cabinet Order (referred to as a "short business year" in the…
その事業年度の前事業年度（七月以下であるものその他の政令で定めるもの（次号において「短期事業年度」という。）を除く。）がある法人 当該前事業年度開始の日以後六月の期間
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
a corporation whose business year preceding its business year is a short business year: the six-month period from the day on which the second business year preceding its business year…
その事業年度の前事業年度が短期事業年度である法人 その事業年度の前々事業年度（その事業年度の基準期間に含まれるものその他の政令で定めるものを除く。）開始の日以後六月の期間（当該前々事業年度が六月以下の場合には、当該前々事業年度開始の日からその終了の日までの期間）
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5…
事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
Where a business operator that would be exempted from the obligation to pay consumption tax under the main clause of paragraph (1) submits to the district director having jurisdiction over its place…
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こととなる事業者が、その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。第十一条第四項及び第十二条第三項を除き、以下この章において同じ。）が千万円以下である課税期間につき…
Open this provisionJapanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
individual 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
foreign business operatormachine translation
「国外事業者」
An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.
Defined inArticle 2, paragraph (1), item (iv-2)· applies throughout the law
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
business yearmachine translation
「事業年度」
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
base periodmachine translation
「基準期間」
For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (xiv)· applies throughout the law
specified taxable purchasemachine translation
「特定課税仕入れ」
A specified taxable purchase: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
Defined inArticle 5, paragraph (1)
amount of considerationmachine translation
「対価の額」
In Article 9, paragraph (2), Article 10, paragraph (2), Article 11, paragraph (4) and Article 12-3, paragraph (1), the amount of consideration for a taxable transfer, etc. of assets (課税資産の譲渡等) as Article 28, paragraph (1) defines it: all the money, things, rights and other economic benefits received or receivable, not including the consumption tax and local consumption tax (地方消費税) to be charged on the transfer.
Defined inArticle 9, paragraph (2), item (i)· applies only in this paragraph and in Article 9-2, paragraph (2); Article 11, paragraph (4); and Article 12-3, paragraph (1)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
Defined inArticle 9, paragraph (4)· applies only in this chapter, except in Article 11, paragraph (4); and Article 12, paragraph (3)
short business yearmachine translation
「短期事業年度」
In Article 9-2, paragraph (4), a corporation's preceding business year (事業年度) that is seven months or shorter, or that a Cabinet Order (政令) otherwise designates; for such a corporation, the specified period (特定期間) is counted from the business year before it.
Short name set inArticle 9-2, paragraph (4), item (ii)· applies only in this provision and in Article 9-2, paragraph (4), item (iii)
refund, etc. of consideration for salesmachine translation
「売上げに係る対価の返還等」
A refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate, as Article 38, paragraph (1) defines it.
Short name set inArticle 38, paragraph (1)· applies only in this paragraph and in Article 38, paragraphs (2) to (4)