Supplementary Provisions, Article 5Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
第五条（小規模事業者に係る納税義務の免除に関する経過措置）
The taxable sales in the base period prescribed in Article 9, paragraph (1) (referred to as "taxable sales in the base period" in the following paragraph) are, if the first day of that base period is before the Effective Date, to be calculated under paragraphs (2) and (3) of that Article, on the assumption that this Act had been in effect from the first day of that base period.
If there are difficult circumstances in calculating the taxable sales in the base period under the preceding paragraph, then notwithstanding Article 9, paragraph (2), the amount calculated by multiplying by six the taxable sales for the period from January 1, 1989 to February 28, 1989 (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) made during that period from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for taxable transfers, etc. of assets made in Japan during that period) may be treated as the taxable sales in the base period.
前項の規定により基準期間における課税売上高を計算することにつき困難な事情があるときは、第九条第二項の規定にかかわらず、昭和六十四年一月一日から平成元年二月二十八日までの期間における課税売上高（当該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（第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行つた第九条第二項に規定す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。）に六を乗じて計算した金額を基準期間における課税売上高とすることができる。
In the application of Article 9, paragraphs (4) and (6) to a case where a business operator has submitted the written notification prescribed in paragraph (4) of that Article to the district director having jurisdiction over its place for tax payment before the application date, the phrase "written notification" in paragraph (4) of that Article is deemed to be replaced with "written notification by March 31, 1989", the phrase "the taxable period following the taxable period that includes the day on which that submission was made (if the taxable period that includes the day on which that submission was made is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" in that paragraph is deemed to be replaced with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (6) of that Article is deemed to be replaced with "the taxable period that includes April 1, 1989".