Article 12-2Special Provisions on Exemption from Tax Liability of Newly Established Corporations
第十二条の二（新設法人の納税義務の免除の特例）
Of corporations that have no base period for the business year (excluding a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act (Act No. 45 of 1951) and any other corporation established exclusively for the purpose of making transfers, etc. of assets listed in Appended Table 2, as specified by Cabinet Order), for a corporation whose amount of capital or contributions on the first day of that business year is 10 million yen or more (hereinafter in this paragraph and the following paragraph referred to as a "newly established corporation"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period included in the business year of that newly established corporation in which it has no base period (excluding a taxable period for which the 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), Article 11, paragraph (3) or (4), or paragraph (1) or (2) of the preceding Article).
その事業年度の基準期間がない法人（社会福祉法（昭和二十六年法律第四十五号）第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。）のうち、当該事業年度開始の日における資本金の額又は出資の金額が千万円以上である法人（以下この項及び次項において「新設法人」という。）については、当該新設法人の基準期間がない事業年度に含まれる各課税期間（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、第十一条第三項若しくは第四項若しくは前条第一項若しくは第二項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）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 newly established corporation prescribed in the preceding paragraph makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business year in which it has no base period (excluding a taxable period to which the provisions of Article 37, paragraph (1) apply), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset by that newly established corporation through the taxable period that includes the day on which three years have elapsed from the first day of that taxable period (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the 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), Article 11, paragraph (3) or (4), paragraphs (1) through (3) of the preceding Article, or the preceding paragraph).
前項の新設法人が、その基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合には、当該新設法人の当該調整対象固定資産の仕入れ等の日の属する課税期間から当該課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び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、第十一条第三項若しくは第四項、前条第一項から第三項まで若しくは前項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）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 foreign corporation that has a base period for the business year (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in paragraph (5) of the following Article) commences, on or after the day following the last day of that base period, a business relating to taxable transfers, etc. of assets in Japan, the provisions of the preceding two paragraphs apply to that business year, deeming that there is no base period.
Necessary matters concerning the application of the provisions of paragraph (2) in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph is the taking of taxable goods out of a bonded area in connection with the submission of a special return, and in other cases, are specified by Cabinet Order.
Read this with the articles around it
(Definitions)
foreign corporation:These mean a corporation that is not a domestic corporation.
外国法人 内国法人以外の法人をいう。
Open this provisionThe transfer and lending of land (including rights existing on land) (excluding the case of allowing temporary use and other cases specified by Cabinet Order);
土地（土地の上に存する権利を含む。）の譲渡及び貸付け（一時的に使用させる場合その他の政令で定める場合を除く。）
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 of Newly Established Corporations
Of corporations that have no base period for the business year (excluding a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act (Act No. 45 of 1951) and any…
その事業年度の基準期間がない法人（社会福祉法（昭和二十六年法律第四十五号）第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。）のうち…
Open this provisionSpecial Provisions on Exemption from Tax Liability of Newly Established Corporations
In the case where a newly established corporation prescribed in the preceding paragraph makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business…
前項の新設法人が、その基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合には、当該新設法人の当該調整対象固定資産の仕入れ等の日の属する課税期間から当該課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間（その基準期…
Open this provisionSpecial Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
In the case where a foreign corporation that has a base period for the business year commences, on or after the day following the last day of that base period…
その事業年度の基準期間がある外国法人が、当該基準期間の末日の翌日以後に国内において課税資産の譲渡等に係る事業を開始した場合には、当該事業年度については、基準期間がないものとみなして、前各項の規定を適用する。
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of the corporation that carried out that corporate split…
分割等があつた場合において、当該分割等を行つた法人（以下この項から第四項までにおいて「新設分割親法人」という。）の当該分割等により設立された、又は資産の譲渡を受けた法人（以下この項から第四項までにおいて「新設分割子法人」という。）の分割等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…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. took place during the period from the day before the day one year before the first day of the business year of a split-off subsidiary corporation to the day…
新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子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（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following paragraph) took place on or before the day two days…
新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次項において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（新設分割子法人の発行済株式又は出資（その新設分割子法人が有する自己の株式又は出資を除く。）の総数…
Open this provisionSpecial Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and a foreign business operator that…
事業者（第九条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事業者及びその課税期間の初日において所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設を有しない国外事業者を除く。）が…
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
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
transfer, etc. of assetsmachine translation
「資産の譲渡等」
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inArticle 2, paragraph (1), item (viii)· 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
taxable goodsmachine translation
「課税貨物」
Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).
Defined inArticle 2, paragraph (1), item (xi)· 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
adjustment-target fixed assetmachine translation
「調整対象固定資産」
Buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets whose value is not small, as a Cabinet Order (政令) sets.
Defined inArticle 2, paragraph (1), item (xvi)· applies throughout the law
special returnmachine translation
「特例申告書」
A return under Article 47, paragraph (1) for taxable goods (課税貨物) taken out of a bonded area (保税地域), filed in the case of paragraph (3) of that Article — where a special return (特例申告) under Article 7-2, paragraph (2) of the Customs Act is made, the return being due by the end of the month after the goods are taken out — including such a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xviii)· 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)
purchase, etc. of an adjustment-target fixed assetmachine translation
「調整対象固定資産の仕入れ等」
In Article 9, paragraph (7), Article 12-2, paragraph (2) and Article 12-3, paragraph (3), a taxable purchase (課税仕入れ) in Japan of an adjustment-target fixed asset (調整対象固定資産), or the taking out of a bonded area (保税地域) of taxable goods (課税貨物) that are such an asset, other than goods exempt from consumption tax under another law or a treaty.
Short name set inArticle 9, paragraph (7)· applies only in this paragraph and in Article 12-2, paragraph (2); and Article 12-3, paragraph (3)
newly established corporationmachine translation
「新設法人」
In Article 12-2, paragraphs (1) and (2), a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies set up solely to make the transfers, etc. of assets listed in Appended Table 2; it is not exempted under Article 9, paragraph (1) for the taxable periods in its business years without a base period.
Short name set inArticle 12-2, paragraph (1)· applies only in this paragraph and in Article 12-2, paragraph (2)
foreign corporationmachine translation
「外国法人」
In Article 12-2, paragraph (3) and Article 12-3, paragraph (5), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than one with its head office or principal office in Japan.
Defined inArticle 12-2, paragraph (3)· applies only in this provision and in Article 12-3, paragraph (5)