第三十四条（事業の廃止、死亡等の場合の延払条件付譲渡に係る資産の譲渡等の時期の特例）
Article 34Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms in the Case of Discontinuance of Business, Death, 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 by that individual business operator on or before the day preceding the first day of the taxable period that includes the day on 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 in that taxable period:
where that individual business operator has died and there is no heir who has succeeded to the business pertaining to the transfer on deferred payment terms;
当該個人事業者が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人がないとき。
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) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph;
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) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator to whom the main clause of that paragraph does not apply;
where that individual business operator has transferred or discontinued the whole of the business pertaining to that transfer on deferred payment terms.
当該個人事業者が当該延払条件付譲渡に係る事業の全部を譲渡し、又は廃止した場合
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）。