第四十条（小規模事業者等に係る資産の譲渡等の時期の特例）
Article 40Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
The time at which transfers, etc. of assets, taxable purchases (excluding those that fall under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter); the same applies hereinafter in this Article) and specified taxable purchases are made, in the case where an individual business operator that has been subject to the application of Article 18, paragraph (1) of the Act comes not to be subject to that application, is as provided in the following items:
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts receivable and other claims pertaining to transfers, etc. of assets (hereinafter in this item referred to as "accounts receivable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts receivable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made transfers, etc. of assets on the day preceding the first day of the taxable period for which that application ceased;
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made taxable purchases on the day preceding the first day of the taxable period for which that application ceased;
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to specified taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made specified taxable purchases on the day preceding the first day of the taxable period for which that application ceased.
In the case referred to in the preceding paragraph, the special provision on the time at which transfers, etc. of assets pertaining to advances received, taxable purchases pertaining to advance payments, or specified taxable purchases pertaining to advance payments are made, the method of treating an amount that cannot be fully deducted where such an amount arises after making the deductions under the items of that paragraph, and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
定義第四十条第一項
法第五条第一項に規定する特定課税仕入れ
わかりやすく言うと
課税仕入れのうち特定仕入れ、つまり事業として他の者から受けた特定資産の譲渡等に当たるもののことです（消費税法第五条第一項・第四条第一項）。
略称規定第四十条第一項第一号・この号の中だけ
法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における資産の譲渡等に係る売掛金その他の債権（以下この号において「売掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における売…
わかりやすく言うと
資産の譲渡等に係る売掛金その他の債権のことです。代金を受け取った日を売上げの時期とできる特例（消費税法第十八条第一項）を受けなくなった個人事業者について、売上げの時期を決めるのに使われます。
略称規定第四十条第一項第二号・この号の中だけ
法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における課税仕入れに係る買掛金その他の債務（以下この号において「買掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における買掛…
わかりやすく言うと
課税仕入れに係る買掛金その他の債務のことです。
略称規定第四十条第一項第三号・この号の中だけ
法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における特定課税仕入れに係る買掛金その他の債務（以下この号において「買掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における…
わかりやすく言うと
特定課税仕入れに係る買掛金その他の債務のことです。