Article 11Special Provisions on Exemption from Tax Liability in the Case of Merger
第十一条（合併があつた場合の納税義務の免除の特例）
In the case where a merger (excluding a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place (if there are two or more merged corporations, that amount pertaining to any one of the merged corporations) 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 during the period from the day on which that merger took place to the last day of the business year that includes the day on which that merger took place, in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one 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)).
合併（合併により法人を設立する場合を除く。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、いずれかの被合併法人に係る当該金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二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ものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）の当該合併があつた日から当該合併があつた日の属する事業年度終了の日までの間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。
In the case where a merger took place during the period from the day following the first day of the base period for the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year and the amount calculated as provided by Cabinet Order as the taxable sales of a merged corporation in the period corresponding to the base period for that business year of that merging corporation (if there are two or more merged corporations, the total of that amount pertaining to each merged corporation) 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 in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that merging corporation (excluding one 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)).
合併法人の当該事業年度の基準期間の初日の翌日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高と被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、各被合併法人に係る当該金額の合計額）との合計額が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二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ものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）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。
In the case where a merger (limited to a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place, if any of the amounts calculated as provided by Cabinet Order as the taxable sales of the merged corporations in the period corresponding to the base period for the business year of the merging corporation that includes the day on which the merger took place 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 in the business year that includes the day on which that merger took place of that merging corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4)).
In the case where a merger took place during the period from the day two years before the first day of the business year of a merging corporation to the day before the first day of that business year, if the total of the taxable sales of that merging corporation in the base period for that business year (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales in the base period for the business year from the total amount of consideration for taxable transfers, etc. of assets in Japan during the base period for the business year; the same applies hereafter in this paragraph) and the total of the amounts calculated as provided by Cabinet Order as the taxable sales of each merged corporation in the period corresponding to the base period for that business year of that merging corporation (or, where that merging corporation has no taxable sales in the base period for that business year or in any other case specified by Cabinet Order, the amount specified by Cabinet Order) 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 in that business year (limited to a business year in which the taxable sales in the base period prescribed in Article 9, paragraph (1) are 10 million yen or less) of that merging corporation (excluding one 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)).
合併法人の当該事業年度開始の日の二年前の日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高（事業年度の基準期間中の国内における課税資産の譲渡等の対価の額の合計額から事業年度の基準期間における売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。以下この項において同じ。）と各被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額の合計額との合計額（当該合併法人の当該事業年度の基準期間における課税売上高がない場合その他政令で定める場合には、政令で定める金額）が千万円を超えるときは、当該合併法人（第九条第四項の規定による届出書の提出により、又は第九条の二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ものを除く。）の当該事業年度（その第九条第一項に規定する基準期間における課税売上高が千万円以下である事業年度に限る。）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、同条第一項本文の規定は、適用しない。
Read this with the articles around it
Special Provisions on Exemption from Tax Liability in the Case of Merger
In the case where a merger (excluding a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place…
合併（合併により法人を設立する場合を除く。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、いずれかの被合併法人に係る当該金額）が千万円を…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Merger
In the case where a merger took place during the period from the day following the first day of the base period for the business year of a merging corporation to the day before the first day of that…
合併法人の当該事業年度の基準期間の初日の翌日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高と被合併法人の当該合併法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合に…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Merger
In the case where a merger (limited to a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place…
合併（合併により法人を設立する場合に限る。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額のいずれかが千万円を超えるときは…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Merger
In the case where a merger took place during the period from the day two years before the first day of the business year of a merging corporation to the day before the first day of that business year…
合併法人の当該事業年度開始の日の二年前の日から当該事業年度開始の日の前日までの間に合併があつた場合において、当該合併法人の当該事業年度の基準期間における課税売上高（事業年度の基準期間中の国内における課税資産の譲渡等の対価の額の合計額から事業年度の基準期間における売上げに係る税抜対価の返還等の金額の合計額を控除した残額…
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 provisionJapanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
merging corporationmachine translation
「合併法人」
A corporation that survives a merger (合併) or is newly established by it.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
merged corporationmachine translation
「被合併法人」
A corporation that ceased to exist in a merger.
Defined inArticle 2, paragraph (1), item (v-2)· applies throughout the law
taxable 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
business yearmachine translation
「事業年度」
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
base periodmachine translation
「基準期間」
For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (xiv)· 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)
total tax-exclusive refunds, etc. of consideration for salesmachine translation
「売上げに係る税抜対価の返還等の金額の合計額」
In Article 9, paragraph (2) and Article 11, paragraph (4), the total of the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in the base period (基準期間), less 100/78 of the consumption tax on them; it is subtracted from the consideration for taxable transfers to give the taxable sales in the base period.
Short name set inArticle 9, paragraph (2), item (i)· applies only in this paragraph and in Article 11, paragraph (4)
amount of considerationmachine translation
「対価の額」
In Article 9, paragraph (2), Article 10, paragraph (2), Article 11, paragraph (4) and Article 12-3, paragraph (1), the amount of consideration for a taxable transfer, etc. of assets (課税資産の譲渡等) as Article 28, paragraph (1) defines it: all the money, things, rights and other economic benefits received or receivable, not including the consumption tax and local consumption tax (地方消費税) to be charged on the transfer.
Defined inArticle 9, paragraph (2), item (i)· applies only in this paragraph and in Article 9-2, paragraph (2); Article 11, paragraph (4); and Article 12-3, 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)
taxable salesmachine translation
「課税売上高」
In Article 11, paragraph (4), the taxable sales of a business year's base period (基準期間): the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in that base period, less the total tax-exclusive amount of sales refunds, etc. (売上げに係る税抜対価の返還等の金額の合計額) in that period.
Defined inArticle 11, paragraph (4)· applies only in this paragraph