第三十三条（納税義務の免除を受けることとなつた場合等の処理）
Article 33Treatment in the Case Where Exemption from Tax Liability Has Come to Apply, etc.
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms comes to fall under any of the following cases, then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period in which it came to fall under that case that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of that paragraph, deemed to be a transfer, etc. of assets made by that individual business operator on the day preceding the first day of that taxable period:
a case where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to be subject to the application of the main clause of that paragraph;
a case where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes not to be subject to the application of the main clause of that paragraph.
略称規定第三十一条第一項・この規定及び第三十一条から第三十四条までの中だけ
法第十六条第二項本文の規定により同項の個人事業者が同条第一項に規定する延払条件付譲渡（以下第三十四条までにおいて「延払条件付譲渡」という。）に係る賦払金の支払の期日の属する課税期間において資産の譲渡等を行つたものとみなされる部分は…
わかりやすく言うと
個人事業者が行う資産の譲渡等のうち、所得税法第百三十二条第一項に定める、山林所得又は譲渡所得のもととなる資産の延払条件付譲渡に当たるもののことです（消費税法第十六条第一項）。