Supplementary Provisions (Act No. 109 of 1994), Article 9 — Consumption Tax Act — japanlaw

1 article

Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Corporations Without a Base Period

第九条（基準期間がない法人の納税義務の免除の特例に関する経過措置）

The provisions of Article 12-2 (Special Provisions on Exemption from Tax Liability of Corporations Without a Base Period) of the New Consumption Tax Act apply to a business operator that comes to fall under a newly established corporation prescribed in that Article on or after the application date.

新消費税法第十二条の二（基準期間がない法人の納税義務の免除の特例）の規定は、適用日以後に同条に規定する新設法人に該当することとなった事業者について適用する。

Cited by2

Defined terms5

business operator
事業者（じぎょうしゃ）
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.
個人事業者及び法人
Article 2, paragraph (1), item (iv)See it in the glossary
base period
基準期間（きじゅんきかん）
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.
個人事業者についてはその年の前々年をいい、法人についてはその事業年度の前々事業年度（当該前々事業年度が一年未満である法人については、その事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した各事業年度を合わせた期間）
Article 2, paragraph (1), item (xiv)See it in the glossary
newly established corporation
新設法人（しんせつほうじん）
In Article 12-2, paragraphs (1) and (2), a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies set up solely to make the transfers, etc. of assets listed in Appended Table 2; it is not exempted under Article 9, paragraph (1) for the taxable periods in its business years without a base period.
Article 12-2, paragraph (1)See it in the glossary
New Consumption Tax Act
新消費税法（しんしょうひぜいほう）
This Act as amended by Article 3 of Act No. 109 of 1994.
Supplementary Provisions, Article 7, paragraph (1)See it in the glossary
application date
適用日（てきようび）
In the supplementary provisions (附則) of Act No. 109 of 1994, 1 April 1997, the date from which the Consumption Tax Act as amended by Article 3 of that Act applies to transactions made in Japan and to foreign goods taken out of bonded areas.
Supplementary Provisions, Article 7, paragraph (1)See it in the glossary

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

Permanent link, independent of the slug:

/l/363AC0000000108/suppl-4061-109/art-9