法第十八条第一項の規定の適用を受ける個人事業者がその適用を受けないこととなつた場合における前受金に係る資産の譲渡等、前払金に係る課税仕入れ（特定課税仕入れ（法第五条第一項に規定する特定課税仕入れをいう。以下この項において同じ。）に該当するものを除く。以下この条において同じ。）又は前払金に係る特定課税仕入れを行つた時期については、次に定めるところによる。
In the case where an individual business operator to whom Article 18, paragraph (1) of the Act applies ceases to be subject to its application, the timing at which a transfer, etc. of assets relating to money received in advance, a taxable purchase relating to money paid in advance (excluding one that falls under a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter in this paragraph); the same applies hereinafter in this Article), or a specified taxable purchase relating to money paid in advance was made is as provided in the following items: