Supplementary Provisions (Act No. 15 of 2016), Article 49 — Consumption Tax Act — japanlaw

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Supplementary Provisions, Article 49Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets

第四十九条（課税資産の譲渡等についての中間申告等に関する経過措置）

The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date.

新消費税法第四十三条の規定は、五年施行日以後に終了する同条第一項に規定する中間申告対象期間から適用する。

The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date.

新消費税法第四十五条の規定は、五年施行日以後に終了する課税期間から適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (ix), (a)
Effective Date
“Articles 46 through 51”

Defined terms4

interim filing period
中間申告対象期間（ちゅうかんしんこくたいしょうきかん）
In Article 43, paragraph (1), a one-month interim filing period (一月中間申告対象期間), three-month interim filing period (三月中間申告対象期間) or six-month interim filing period (六月中間申告対象期間) under Article 42; a business operator may file its interim return (中間申告書) on its actual figures for that period, treating it as a taxable period (課税期間).
Article 43, paragraph (1)See it in the glossary
2023 Effective Date
五年施行日（ごねんしこうび）
1 October 2023, the date set in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 15 of 2016 on which the provisions that item lists come into effect, chiefly Article 5 of that Act apart from the parts it excepts.
Supplementary Provisions, Article 32, paragraph (3)See it in the glossary
taxable period
課税期間（かぜいきかん）
In Articles 38 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under Article 19, paragraphs (2) or (4).
同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む
Supplementary Provisions, Article 38, 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）
In Articles 44 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as amended by the provisions of Article 5 of that Act that came into effect on 1 October 2023 (五年改正規定).
Supplementary Provisions, Article 44, 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-4281-15/art-49