Article 10Special Provisions on Exemption from Tax Liability in the Case of Inheritance
第十条（相続があつた場合の納税義務の免除の特例）
In the case where an inheritance has occurred in a year, if an heir whose taxable sales in the base period for that year are 10 million yen or less (excluding an heir whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1); the same applies hereafter in this paragraph and the following paragraph) has succeeded to the business of a decedent whose taxable sales in that base period exceed 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases of that heir during the period from the day following the day of that inheritance to December 31 of that year.
In the case where the taxable sales in the base period for the year of an heir who succeeded to the business of a decedent by inheritance in the year before, or two years before, that year are 10 million yen or less, if the total of the taxable sales of that heir in that base period and the taxable sales in that base period of the decedent pertaining to that inheritance exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases of that heir in that year.
その年の前年又は前々年において相続により被相続人の事業を承継した相続人のその年の基準期間における課税売上高が千万円以下である場合において、当該相続人の当該基準期間における課税売上高と当該相続に係る被相続人の当該基準期間における課税売上高との合計額が千万円を超えるときは、当該相続人のその年における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
Matters necessary for the calculation of the taxable sales in the base period of a decedent in the case where, by inheritance, the business of a decedent having two or more places of business has been succeeded to by two or more heirs who divided those two or more places of business among them place by place, and other matters necessary for the application of the preceding two paragraphs, are specified by Cabinet Order.
相続により、二以上の事業場を有する被相続人の事業を二以上の相続人が当該二以上の事業場を事業場ごとに分割して承継した場合の被相続人の基準期間における課税売上高の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
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Special Provisions on Exemption from Tax Liability in the Case of Inheritance
In the case where an inheritance has occurred in a year, if an heir whose taxable sales in the base period for that year are 10 million yen or less…
その年において相続があつた場合において、その年の基準期間における課税売上高が千万円以下である相続人（第九条第四項の規定による届出書の提出により、又は前条第一項の規定により消費税を納める義務が免除されない相続人を除く。以下この項及び次項において同じ。）が…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Inheritance
In the case where the taxable sales in the base period for the year of an heir who succeeded to the business of a decedent by inheritance in the year before, or two years before…
その年の前年又は前々年において相続により被相続人の事業を承継した相続人のその年の基準期間における課税売上高が千万円以下である場合において、当該相続人の当該基準期間における課税売上高と当該相続に係る被相続人の当該基準期間における課税売上高との合計額が千万円を超えるときは…
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if…
個人事業者のその年又は法人のその事業年度の基準期間における課税売上高が千万円以下である場合において、当該個人事業者又は法人（前条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）のうち、当該個人事業者のその年又は法人のその事業年度に係る特定期間における課税売上高が千万円を超えるときは…
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5…
事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
Where a business operator that would be exempted from the obligation to pay consumption tax under the main clause of paragraph (1) submits to the district director having jurisdiction over its place…
第一項本文の規定により消費税を納める義務が免除されることとなる事業者が、その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。第十一条第四項及び第十二条第三項を除き、以下この章において同じ。）が千万円以下である課税期間につき…
Open this provisiontaxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
specified taxable purchasemachine translation
「特定課税仕入れ」
A specified taxable purchase: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
Defined inArticle 5, paragraph (1)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
Defined inArticle 9, paragraph (4)· applies only in this chapter, except in Article 11, paragraph (4); and Article 12, paragraph (3)