第三十九条（公共法人等の特定工事の請負に係る資産の譲渡等の時期の特例）
Article 39Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Specified Construction Work by Public Corporations, etc.
Where a corporation to which the provisions of the Corporation Tax Act do not apply makes transfers, etc. of assets under a contract for specified construction work, and that corporation accounts for the amount of consideration pertaining to the contract for that specified construction work by the percentage-of-completion method (meaning the percentage-of-completion method prescribed in Article 17, paragraph (1) of the Act; the same applies hereinafter in this Article) or a method equivalent thereto, Article 17 of the Act applies on the basis that that corporation is deemed to be one that is subject to the application of Article 63, paragraph (1) (Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to Contracts for Construction Work Belong) of the Corporation Tax Act or one that accounts by the percentage-of-completion method in order to be subject to the application of paragraph (2) of that Article.
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.
Article 41Scope, etc. of the Period Including the Day on Which a Business Is Started, etc.
The periods specified by Cabinet Order as prescribed in Article 19, paragraph (2) of the Act are the following periods:
法第十九条第二項に規定する政令で定める期間は、次に掲げる期間とする。
the period (meaning the period specified in Article 19, paragraph (1), items (iii) through (iv)-2 of the Act; the same applies hereinafter in this Article) including the day on which a business operator started a business pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) in Japan;
事業者が国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。）に係る事業を開始した日の属する期間（法第十九条第一項第三号から第四号の二までに定める期間をいう。以下この条において同じ。）
the period including the day of inheritance, in the case where an individual business operator has succeeded through inheritance to the business of a decedent who had been subject to the application of Article 19, paragraph (1), item (iii) or (iii)-2 of the Act;
個人事業者が相続により法第十九条第一項第三号又は第三号の二の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する期間
the period including the day of the merger, in the case where a corporation has succeeded through a merger (excluding the case of establishing a corporation by merger) to the business of a merged corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
法人が合併（合併により法人を設立する場合を除く。）により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する期間
the period including the day of the absorption-type company split, in the case where a corporation has succeeded through an absorption-type company split to the business of a splitting corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act.
法人が吸収分割により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する期間
The cases specified by Cabinet Order as prescribed in Article 19, paragraph (5) of the Act are the cases listed in the following items, and the days specified by Cabinet Order as prescribed in that paragraph are the days provided for in the respective items:
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the Act seeks to become subject to the application of item (iii)-2 or (iv)-2 of that paragraph: the first day of the month that includes the day on which two years elapse from the day on which the notification under item (iii) or (iv) of that paragraph took effect;
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Act seeks to become subject to the application of item (iii) or (iv) of that paragraph: the first day of the month two months before the month that includes the day on which two years elapse from the day on which the notification under item (iii)-2 or (iv)-2 of that paragraph took effect.
Article 42Place for Tax Payment of an Individual Business Operator in Special Cases
The place specified by Cabinet Order as prescribed in Article 20, item (iv) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
法第二十条第四号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;
excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
前号に掲げる場合を除き、所得税法第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;
法第二十条第一号から第三号まで及び前二号の規定により納税地を定められていた個人事業者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた個人事業者については、同号の居所が短期間の滞在地であつた場合を除く。） その該当しないこととなつた時の直前において納税地であつた場所
excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);
a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.
前各号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
A person having a special relationship as prescribed in item (i) of the preceding paragraph means the following persons and persons who used to be such persons:
前項第一号に規定する特殊関係者とは、次に掲げる者及びこれらの者であつた者をいう。
a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;
個人事業者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
an employee of the individual business operator;
個人事業者の使用人
a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.
前二号に掲げる者及び個人事業者の親族以外の者で当該個人事業者から受ける金銭その他の資産によつて生計を維持しているもの
Article 43Place for Tax Payment of a Corporation in Special Cases
The place specified by Cabinet Order as prescribed in Article 22, item (iii) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
法第二十二条第三号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
a case where a foreign corporation (meaning a corporation other than a domestic corporation prescribed in Article 22, item (i) of the Act; the same applies in the following item and item (iii)) receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) of the Corporation Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
外国法人（法第二十二条第一号に規定する内国法人以外の法人をいう。次号及び第三号において同じ。）が法人税法第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
a case where a foreign corporation whose place for tax payment had been determined under Article 22, item (ii) of the Act or the preceding item comes to fall under none of those provisions: the place that was its place for tax payment immediately before it came to fall under none of them;
excluding the cases set out in the preceding two items, a case where a foreign corporation files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases: the place chosen by that foreign corporation (where there are two or more such acts, the place chosen when it first took the act);
a case other than the cases set out in the preceding three items: a place within the jurisdictional district of the Kojimachi Tax Office.
前三号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
Article 44Designation of Place for Tax Payment
The cases specified by Cabinet Order as prescribed in Article 23, paragraph (1) of the Act are cases where the place for tax payment to be designated under that paragraph is in an area other than the jurisdictional district of the regional commissioner having jurisdiction over the place for tax payment under Articles 20 through 22 of the Act (where a place for tax payment has already been designated under Article 23 of the Act, the place for tax payment so designated).
法第二十三条第一項に規定する政令で定める場合は、同項の規定により指定されるべき納税地が法第二十条から第二十二条までの規定による納税地（既に法第二十三条の規定により納税地の指定がされている場合には、その指定をされている納税地）を所轄する国税局長の管轄区域以外の地域にある場合とする。
定義第三十八条第一項・この条及び第三十九条の中だけ
法第十七条第一項に規定する長期大規模工事又は同条第二項に規定する工事
わかりやすく言うと
消費税法第十七条第一項の長期大規模工事（所得税法第六十六条第一項又は法人税法第六十三条第一項に定めるもの）と、同条第二項の工事（所得税法第六十六条第二項又は法人税法第六十三条第二項に定めるもの）のことです。
定義第三十九条第一項・この条の中だけ
法第十七条第一項に規定する工事進行基準の方法
わかりやすく言うと
所得税法第六十六条第一項又は法人税法第六十三条第一項に定める工事進行基準の方法のことです（消費税法第十七条第一項）。長期大規模工事の請負の収益や費用のうち各期の分を計算する方法で、細かな内容は政令で定められています。
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。
定義第四十一条第一項第一号・この条の中だけ
法第十九条第一項第三号から第四号の二までに定める期間
わかりやすく言うと
消費税法第十九条第一項第三号から第四号の二までにより、事業者が税務署長に届出書を出して三か月ごと又は一か月ごとに短縮又は変更した課税期間のことです。
定義第四十二条第一項第四号・この規定及び第四十三条第一項第三号の中だけ
法第四条第一項に規定する特定仕入れ
わかりやすく言うと
事業として他の者から受けた特定資産の譲渡等のことです（消費税法第四条第一項）。特定資産の譲渡等とは、国外事業者が行う事業者向け電気通信利用役務の提供と特定役務の提供をいいます。
定義第四十三条第一項第一号・この規定及び第四十三条第一項第二号及び第三号の中だけ
法第二十二条第一号に規定する内国法人以外の法人
わかりやすく言うと
国内に本店や主たる事務所を持たない法人のことです（消費税法第二十二条第一号）。
国税局長
国税庁の地方支分部局として置かれる国税局の長です（財務省設置法第二十三条）。税務署は国税局の所掌事務の一部を分掌します（同法第二十四条）。国税局長は税務署長から徴収の引継ぎを受けることができ（国税通則法第四十三条第三項）、国税局長の処分に不服がある者は、その国税局長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。
財務省設置法第23条・第24条、国税通則法第43条・第75条を参考にAIが作成。