法第三十七条第一項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五十六条第一項に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第三十七条第一項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は簡易課税制度選択適用届出書を当該適用を受けようとする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 intends to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under that paragraph (hereinafter in this Article referred to as the "notification of election of the simplified tax system") by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is a taxable period prescribed in Article 56, paragraph (1), the last day of that taxable period; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of Article 37, paragraph (1) of the Act for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of election of the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to be subject to that application.