Supplementary Provisions, Article 25Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators
第二十五条（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 provisions of Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act") apply to taxable periods prescribed in Article 19 of the New Consumption Tax Act (hereinafter referred to as "taxable periods" in this Article and Article 28 of the Supplementary Provisions) that begin on or after April 1, 2004 (hereinafter referred to as the "application date" through Article 30 of the Supplementary Provisions), and the provisions then in force continue to govern taxable periods that began before the application date.
In the case where a business operator that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act as it was before amendment by the provisions of Article 6 (hereinafter referred to as the "Former Consumption Tax Act") in the taxable period immediately preceding the first taxable period beginning on or after the application date calculates, for a taxable period beginning on or after the application date, the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act (hereinafter in this paragraph referred to as "taxable sales in the base period"), if the first day of that base period is before the Effective Date and there are circumstances that make it difficult to calculate the taxable sales in that base period, then, notwithstanding paragraph (2) of that Article, the business operator may treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales for the period from October 1, 2003 to December 31, 2003 (meaning the balance obtained by deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the New Consumption Tax Act made during that period from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act)).
適用日以後最初に開始する課税期間の直前の課税期間において第六条の規定による改正前の消費税法（以下「旧消費税法」という。）第九条第一項本文の規定の適用を受けた事業者が、適用日以後に開始する課税期間につき新消費税法第九条第一項に規定する基準期間における課税売上高（以下この項において「基準期間における課税売上高」という。）を計算する場合において、当該基準期間の初日が施行日前であり、かつ、当該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、同条第二項の規定にかかわらず、平成十五年十月一日から同年十二月三十一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った課税資産の譲渡等の対価の額（消費税法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った新消費税法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。）に四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。
The written notification under Article 9, paragraph (4) of the Former Consumption Tax Act that was submitted before October 1, 2003 is deemed to be the written notification under Article 9, paragraph (4) of the New Consumption Tax Act, and the provisions of that Article apply.
平成十五年十月一日前に提出された旧消費税法第九条第四項の規定による届出書は、新消費税法第九条第四項の規定による届出書とみなして、同条の規定を適用する。