Supplementary Provisions, Article 40Transitional Measures Concerning Small and Medium-Sized Business Operators That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate
第四十条（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置）
Where a business operator that has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during a taxable period for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph, and limited to a taxable period that includes a day from the 2019 application date to the day on which one year has elapsed from the 2019 application date; referred to as the "eligible period" in the following paragraph and paragraph (3)), or the tax-inclusive value of taxable goods taken out of a bonded area during that taxable period, submits to the district director having jurisdiction over its place for tax payment, by the last day of that taxable period, a written notification stating that the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act are to apply to it for that taxable period, that business operator is deemed to have submitted the written notification under that paragraph to that district director on the day before the first day of that taxable period.
その基準期間における課税売上高が五千万円以下である課税期間（二十八年新消費税法第三十七条第一項の規定の適用を受ける課税期間及び同項に規定する分割等に係る課税期間を除き、元年適用日から元年適用日以後一年を経過する日までの日の属する課税期間に限る。次項及び第三項において「適用対象期間」という。）中に国内において行った課税仕入れに係る支払対価の額又は当該課税期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情のある事業者が、当該課税期間につき同条第一項の規定の適用を受ける旨を記載した届出書を当該課税期間の末日までにその納税地を所轄する税務署長に提出したときは、当該事業者は同項の規定による届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなす。
Where a business operator that falls under the cases listed in the items of Article 37, paragraph (3) of the 2016 New Consumption Tax Act has extreme difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during the eligible period, the provisions of the main clause of that paragraph do not apply.
二十八年新消費税法第三十七条第三項各号に掲げる場合に該当する事業者が、適用対象期間中に国内において行った課税仕入れに係る支払対価の額を税率の異なるごとに区分して合計することにつき著しく困難な事情があるときは、同項本文の規定は、適用しない。
A business operator that intends to have the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply to it pursuant to the provisions of paragraph (1) may submit the written notification under Article 37, paragraph (1) of the 2016 New Consumption Tax Act for the eligible period even before the 2019 application date.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
前三項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。