第十一条の五（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等）
Article 11-5Matters to Be Stated in the Written Notification to the Effect That a Person Is One That Should Be Designated as a Specified Platform Operator, etc.
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (3) of the Act are the following:
法第十五条の二第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);
その提供するデジタルプラットフォーム（法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条において同じ。）の名称
the following matters in accordance with the categories of persons set out below:
次に掲げる者の区分に応じそれぞれ次に定める事項
a platform operator prescribed in Article 15-2, paragraph (1) of the Act for which the total amount prescribed in paragraph (2) of that Article has come to exceed 5 billion yen: the first day and last day of its taxable period and that total amount;
法第十五条の二第二項に規定する合計額が五十億円を超えることとなつた同条第一項に規定するプラットフォーム事業者 その課税期間の初日及び末日並びに当該合計額
a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order that has come to be subject to the application of that paragraph: the date of the merger, company split or taking over by transfer, and the name or title of the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act that had it succeed to the business or transferred the business to it;
令第二十九条第一項の規定の適用を受けることとなつた同項に規定する合併法人等 その合併若しくは分割又は譲受けがあつた年月日及びその事業を承継させ、又は譲り渡した法第十五条の二第一項に規定する特定プラットフォーム事業者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 15-2, paragraph (6) of the Act must state the following matters:
法第十五条の二第六項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
the details of the change;
変更の内容
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (7) of the Act are the following:
法第十五条の二第七項に規定する財務省令で定める事項は、次に掲げる事項とする。
the applicant's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
申請者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
the name of the digital platform that it provides;
その提供するデジタルプラットフォームの名称
the first day and last day of each taxable period that falls under the case where the total amount prescribed in Article 15-2, paragraph (7) of the Act is 5 billion yen or less;
法第十五条の二第七項に規定する合計額が五十億円以下である場合に該当する各課税期間の初日及び末日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 15-2, paragraph (10) of the Act must state the following matters:
法第十五条の二第十項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
the date on which the business relating to that digital platform was discontinued;
そのデジタルプラットフォームに係る事業を廃止した年月日
the name of the digital platform referred to in the preceding item;
前号のデジタルプラットフォームの名称
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (15) of the Act are the following:
法第十五条の二第十五項に規定する財務省令で定める事項は、次に掲げる事項とする。
the total of the amounts of consideration prescribed in Article 15-2, paragraph (2) of the Act for the supply of telecommunications services to which paragraph (1) of that Article applies in its taxable period, and the details thereof;
その課税期間において法第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供に係る同条第二項に規定する対価の額の合計額及びその明細
any other matters for reference.
その他参考となるべき事項
Article 12Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
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:
with respect to the portion relating to the balance remaining after deducting, from the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a transfer, etc. of assets on the day preceding the first day of the taxable period for which the application ceased;
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a taxable purchase on the day preceding the first day of the taxable period for which the application ceased;
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a specified taxable purchase on the day preceding the first day of the taxable period for which the application ceased.
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (i) of the Order or item (i) of the preceding paragraph, the total of those amounts not fully deducted is to be deducted from the total of the amounts of consideration for transfers, etc. of assets in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第一号又は前項第一号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、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直前の課税期間における資産の譲渡等に係る対価の額の合計額から控除する。
The deductions under Article 40, paragraph (1), item (i) of the Order, paragraph (1), item (i) of this Article, and the preceding paragraph are to be made by applying those provisions separately to those relating to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate), those relating to taxable transfers, etc. of assets subject to the reduced rate, and those relating to transfers, etc. of assets other than a taxable transfer, etc. of assets.
令第四十条第一項第一号、第一項第一号及び前項の規定による控除は、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係るものと軽減対象課税資産の譲渡等に係るものと課税資産の譲渡等以外の資産の譲渡等に係るものとにそれぞれ区分してこれらの規定を適用するものとする。
If there is an amount that cannot be fully deducted after the deduction under paragraph (2), and that amount relates to a taxable transfer, etc. of assets, that amount is deemed to be the amount of a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in paragraph (2).
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (ii) of the Order or paragraph (1), item (ii) of this Article, or under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of the amounts of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this paragraph) relating to those amounts not fully deducted is to be deducted from the total of the amounts of tax on taxable purchases, etc. that form the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act) in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第二号若しくは第一項第二号又は同条第一項第三号若しくは第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項において同じ。）の合計額は、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直前の課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。）の計算の基礎となる課税仕入れ等の税額の合計額から控除する。
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be an amount of consumption tax relating to a taxable transfer, etc. of assets and is to be added to the consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act for the immediately preceding taxable period prescribed in the preceding paragraph.
前項の規定による控除をして控除しきれない金額がある場合には、当該金額を課税資産の譲渡等に係る消費税額とみなして同項に規定する直前の課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額に加算する。
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of those amounts not fully deducted is to be deducted from the total of the amounts of the tax base for specified taxable purchases prescribed in Article 45, paragraph (1), item (i) of the Act in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第三号又は第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、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直前の課税期間における法第四十五条第一項第一号に規定する特定課税仕入れに係る課税標準である金額の合計額から控除する。
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be the amount of a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in the preceding paragraph.
前項の規定による控除をして控除しきれない金額がある場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をした金額とみなす。
定義第七条第一項第一号
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号
わかりやすく言うと
特定の法人その他の団体を識別するための番号として指定される番号のことです（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項）。
定義第十一条の五第一項第二号・この条の中だけ
法第十五条の二第一項に規定するデジタルプラットフォーム
わかりやすく言うと
多くの人が利用することを予定してコンピューターの情報処理により作られた場で、提供する者以外の人がそこを通じて電気通信回線によるサービスの提供（電気通信利用役務の提供）を行うため、その情報を表示することを常として、電気通信回線を通じて多くの人に提供されるもののことです（消費税法第十五条の二第一項）。
定義第十二条第一項・この項の中だけ
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、事業として他の者から受けた特定資産の譲渡等（事業者向け電気通信利用役務の提供と特定役務の提供）のことです（消費税法第五条第一項、第四条第一項）。
定義第十二条第五項・この項の中だけ
法第三十条第二項に規定する課税仕入れ等の税額
わかりやすく言うと
消費税法第三十条第一項で差し引く、課税仕入れにかかる消費税額、特定課税仕入れにかかる消費税額と、保税地域から引き取る課税貨物にかかる消費税額のことです（消費税法第三十条第二項）。