Act on General Rules for National Taxes

a person found to have, with regard to assets other than those pertaining to a transfer of specified small-value assets (meaning a transfer of specified small-value assets as prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies in (b)) carried out by a specified small-value asset seller (meaning a specified small-value asset seller as prescribed in item (vii)-3 of that paragraph; the same applies in (b)), delivered or provided to an importer, etc. (meaning an importer, etc. as prescribed in Article 57-9 (Prohibition on Delivery, etc. of Invoices, etc. Bearing an Indication Likely to Cause Assets to Be Mistaken for Assets Pertaining to a Transfer of Specified Small-Value Assets Carried Out by a Specified Small-Value Asset Seller) of that Act; the same applies in (b)) an invoice, etc. as prescribed in Article 57-8 (Obligations of Specified Small-Value Asset Sellers) of that Act bearing an indication likely to cause those assets to be mistaken for assets pertaining to a transfer of specified small-value assets carried out by a specified small-value asset seller (including, for an electronic or magnetic record, the record of that indication), or to have notified an importer, etc. of the registration number set forth in Article 57-8, item (i) of that Act, a number likely to be mistaken for that registration number, or the particulars set forth in item (ii) of that Article;

For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b)(c), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b)(c), respectively.