Supplementary Provisions (Act No. 10 of 2006), Article 63 — Consumption Tax Act — japanlaw

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Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Notification of the Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators in the Event of Disasters, etc.

第六十三条（災害等があった場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の経過措置）

The provisions of Article 37-2 of the New Consumption Tax Act apply, in the case where the day on which a disaster or other unavoidable reason prescribed in paragraph (1) or (6) of that Article ended falls on or after the Effective Date, starting from the elected disaster-affected taxable period prescribed in paragraph (1) of that Article or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article that includes the day on which that disaster or other unavoidable reason occurred.

新消費税法第三十七条の二の規定は、同条第一項又は第六項に規定する災害その他やむを得ない理由のやんだ日が施行日以後に到来する場合における当該災害その他やむを得ない理由の生じた日の属する同条第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間から適用する。

Cited by1

Supplementary Provisions, Article 62, paragraph (1)
Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Corporate Splits, etc.
“the following Article”

Defined terms3

elected disaster-affected taxable period
選択被災課税期間（せんたくひさいかぜいきかん）
In Article 37-2, paragraphs (1), (2) and (5), the taxable period that includes the day a disaster or other unavoidable cause occurred, for a business damaged by it, other than a taxable period whose taxable sales in the base period exceed 50 million yen or one tied to a split, etc. (分割等); with the tax office director's (税務署長) approval, Article 37, paragraph (1) may be applied to it.
Article 37-2, paragraph (1)See it in the glossary
disaster-affected taxable period of discontinuance
不適用被災課税期間（ふてきようひさいかぜいきかん）
In Article 37-2, paragraph (6), the taxable period (課税期間) in which a disaster or other unavoidable cause occurred, together with any later taxable periods a Cabinet Order (政令) specifies, where a business operator using the special calculation of Article 37, paragraph (1) was damaged by it and no longer needs that calculation; with the tax office's approval it is treated as having given notice before the period began that it stops using it.
Article 37-2, paragraph (6)See it in the glossary
New Consumption Tax Act
新消費税法（しんしょうひぜいほう）
In Articles 62 and 63 of the supplementary provisions (附則) of Act No. 10 of 2006, the Consumption Tax Act as amended by Article 6 of that Act.
Supplementary Provisions, Article 62, 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

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/l/363AC0000000108/suppl-4181-10/art-63