Article 12-4Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
第十二条の四（高額特定資産を取得した場合等の納税義務の免除の特例）
In the case 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)) makes, during a taxable period to which the provisions of Article 37, paragraph (1) do not apply, a taxable purchase in Japan of a high-value specified asset (meaning inventory or an adjustment-target fixed asset whose value is high as specified by Cabinet Order; the same applies hereinafter in this Article) or the taking out of a bonded area of taxable goods that fall under a high-value specified asset (hereinafter in this paragraph referred to as a "purchase, etc. of a high-value specified asset") (in the case of a high-value specified asset that the business operator itself constructed, manufactured or produced (hereinafter in this paragraph and the following paragraph referred to as "construction, etc.") under a contract with another person or as inventory or an adjustment-target fixed asset of the business operator (hereinafter in this paragraph referred to as a "self-constructed high-value specified asset"), the case where the amount of expenses specified by Cabinet Order required for the construction, etc. of that self-constructed high-value specified asset becomes the amount specified by Cabinet Order or more (referred to in item (ii) as a "case of a purchase of a self-constructed high-value specified asset")), 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 following the taxable period that includes the day of that purchase, etc. of a high-value specified asset (meaning the day specified in each of the following items according to the category of high-value specified asset set forth in that item) through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of that purchase, etc. of a high-value specified asset (in the case of a self-constructed high-value specified asset, the taxable period that includes the day on which the construction, etc. of that self-constructed high-value specified asset is completed) (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 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), or paragraph (1) or (3) of the preceding Article).
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を除く。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における高額特定資産（棚卸資産及び調整対象固定資産のうち、その価額が高額なものとして政令で定めるものをいう。以下この条において同じ。）の課税仕入れ又は高額特定資産に該当する課税貨物の保税地域からの引取り（以下この項において「高額特定資産の仕入れ等」という。）を行つた場合（他の者との契約に基づき、又は当該事業者の棚卸資産若しくは調整対象固定資産として自ら建設、製作又は製造（以下この項及び次項において「建設等」という。）をした高額特定資産（以下この項において「自己建設高額特定資産」という。）にあつては、当該自己建設高額特定資産の建設等に要した政令で定める費用の額が政令で定める金額以上となつた場合（第二号において「自己建設高額特定資産の仕入れを行つた場合」という。））には、当該高額特定資産の仕入れ等の日（次の各号に掲げる高額特定資産の区分に応じ当該各号に定める日をいう。）の属する課税期間の翌課税期間から当該高額特定資産の仕入れ等の日の属する課税期間（自己建設高額特定資産にあつては、当該自己建設高額特定資産の建設等が完了した日の属する課税期間）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、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項若しくは前条第一項若しくは第三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。
a high-value specified asset (excluding a self-constructed high-value specified asset): the day specified in each item of Article 30, paragraph (1) according to the category of case set forth in that item, relating to the purchase, etc. of the high-value specified asset;
高額特定資産（自己建設高額特定資産を除く。） 当該高額特定資産の仕入れ等に係る第三十条第一項各号に掲げる場合の区分に応じ当該各号に定める日
a self-constructed high-value specified asset: the day on which that self-constructed high-value specified asset came to fall under a case of a purchase of a self-constructed high-value specified asset.
自己建設高額特定資産 当該自己建設高額特定資産の仕入れを行つた場合に該当することとなつた日
In the case where a business operator has been subject to the application of the provisions of Article 36, paragraph (1) or (3) in respect of inventory or taxable goods that are high-value specified assets, or inventory that the business operator itself constructed, etc. under a contract with another person or as its own inventory (including inventory that a decedent, merged corporation or splitting corporation itself constructed, etc. where the business operator succeeded to the business of that decedent, merged corporation or splitting corporation through inheritance, merger or split; limited to inventory for which the amount of expenses specified by Cabinet Order required for the construction, etc. of that inventory has become the amount specified by Cabinet Order or more; hereinafter in this paragraph referred to as an "adjustment-target self-constructed high-value asset"), 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 following the taxable period in which those provisions were applied through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period in which those provisions were applied (in the case of an adjustment-target self-constructed high-value asset whose construction, etc. had not been completed by the day before the day on which it came to fall under the case prescribed in those provisions, the taxable period that includes the day on which that construction, etc. is completed) (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 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), paragraph (1) or (3) of the preceding Article, or the preceding paragraph).
事業者が、高額特定資産である棚卸資産若しくは課税貨物又は他の者との契約に基づき、若しくは当該事業者の棚卸資産として自ら建設等をした棚卸資産（当該事業者が相続、合併又は分割により被相続人、被合併法人又は分割法人の事業を承継した場合において、当該被相続人、被合併法人又は分割法人が自ら建設等をしたものを含み、当該棚卸資産の建設等に要した政令で定める費用の額が政令で定める金額以上となつたものに限る。以下この項において「調整対象自己建設高額資産」という。）について第三十六条第一項又は第三項の規定の適用を受けた場合には、これらの規定の適用を受けた課税期間の翌課税期間からこれらの規定の適用を受けた課税期間（これらの規定に規定する場合に該当することとなつた日の前日までに建設等が完了していない調整対象自己建設高額資産にあつては、当該建設等が完了した日の属する課税期間）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、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、前条第一項若しくは第三項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 business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes, during a taxable period to which the provisions of Article 37, paragraph (1) do not apply, a taxable purchase in Japan of gold or platinum bullion or any other asset similar thereto as specified by Ministry of Finance Order (hereinafter in this paragraph referred to as "gold bullion and similar items") or the taking out of a bonded area of taxable goods that fall under gold bullion and similar items (including a taxable purchase or a taking out of a bonded area relating to inventory to which the provisions of Article 36, paragraph (1) or (3) apply in that taxable period; hereinafter in this paragraph referred to as a "purchase, etc. of gold bullion and similar items"), if the case falls under a case specified by Cabinet Order as one in which the total amount of that purchase, etc. of gold bullion and similar items during that taxable period is high, 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 following the taxable period in which that purchase, etc. of gold bullion and similar items was made through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period in which that purchase, etc. of gold bullion and similar items was made (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 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), paragraph (1) or (3) of the preceding Article, or the preceding two paragraphs).
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を除く。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における金若しくは白金の地金その他これに類する資産として財務省令で定める資産（以下この項において「金地金等」という。）の課税仕入れ又は金地金等に該当する課税貨物の保税地域からの引取り（当該課税期間において第三十六条第一項又は第三項の規定の適用を受ける棚卸資産に係る課税仕入れ又は保税地域からの引取りを含む。以下この項において「金地金等の仕入れ等」という。）を行つた場合において、当該課税期間中の当該金地金等の仕入れ等の金額の合計額が高額である場合として政令で定める場合に該当するときは、当該金地金等の仕入れ等を行つた課税期間の翌課税期間から当該金地金等の仕入れ等を行つた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、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、前条第一項若しくは第三項若しくは前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。
Necessary matters concerning the application of the provisions of paragraph (1) or the preceding paragraph in the case where the purchase, etc. of a high-value specified asset prescribed in paragraph (1) or the purchase, etc. of gold bullion and similar items prescribed in the preceding paragraph is the taking of taxable goods out of a bonded area in connection with the submission of a special return, and otherwise concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
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Special Provisions on Exemption from Tax Liability in the Case of Inheritance
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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
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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
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その事業年度の基準期間がない法人（前条第一項に規定する新設法人及び社会福祉法第二十二条（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。以下この条において「新規設立法人」という。）のうち…
Open this provisionSpecial Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
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前条第二項及び第四項の規定は、特定新規設立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ついて準用する。
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case 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)) makes…
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を除く。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における高額特定資産（棚卸資産及び調整対象固定資産のうち、その価額が高額なものとして政令で定めるものをいう。以下この条において同じ。）の課税仕入れ又は高額特定資産に該当する課税貨…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
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Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
a self-constructed high-value specified asset: the day on which that self-constructed high-value specified asset came to fall under a case of a purchase of a self-constructed high-value specified…
自己建設高額特定資産 当該自己建設高額特定資産の仕入れを行つた場合に該当することとなつた日
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case where a business operator has been subject to the application of the provisions of Article 36, paragraph (1) or (3) in respect of inventory or taxable goods that are high-value specified…
事業者が、高額特定資産である棚卸資産若しくは課税貨物又は他の者との契約に基づき、若しくは当該事業者の棚卸資産として自ら建設等をした棚卸資産（当該事業者が相続、合併又は分割により被相続人、被合併法人又は分割法人の事業を承継した場合において、当該被相続人、被合併法人又は分割法人が自ら建設等をしたものを含み、当該棚卸資産の…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case 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)) makes…
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Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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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 Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off parent corporation…
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Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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Open this provisionDeduction of Consumption Tax on Purchases
With respect to a taxable purchase that a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes…
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を除く。）が、国内において行う課税仕入れ（特定課税仕入れに該当するものを除く。以下この条及び第三十二条から第三十六条までにおいて同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物については…
Open this provisionAdjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) has ceased to be subject to the application of that paragraph…
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が、同項の規定の適用を受けないこととなつた場合において、その受けないこととなつた課税期間の初日（第十条第一項、第十一条第一項又は第十二条第五項の規定により第九条第一項本文の規定の適用を受けないこととなつた場合には、その受けないこととなつた日）の前日におい…
Open this provisionAdjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
Where an individual business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has succeeded through…
個人事業者（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を除く。）が相続により被相続人（同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に限る。）の事業を承継した場合又は法人（同項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により被合併法人（同項本文の規定により消費税…
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
business operatormachine translation
「事業者」
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iv)· 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
splitting corporationmachine translation
「分割法人」
A corporation that has carried out a company split (分割).
Defined inArticle 2, paragraph (1), item (vi)· 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
taxable purchasemachine translation
「課税仕入れ」
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
inventorymachine translation
「棚卸資産」
Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.
Defined inArticle 2, paragraph (1), item (xv)· 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)
construction, etc.machine translation
「建設等」
Building, making or manufacturing a high-value specified asset (高額特定資産) oneself, under a contract with another person or as one's own inventory (棚卸資産) or adjustment-target fixed asset (調整対象固定資産), as Article 12-4, paragraph (1) uses the term.
Short name set inArticle 12-4, paragraph (1)· applies only in this paragraph and in Article 12-4, paragraph (2)
self-constructed high-value specified assetmachine translation
「自己建設高額特定資産」
In Article 12-4, paragraph (1), a high-value specified asset (高額特定資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory (棚卸資産) or adjustment-target fixed asset (調整対象固定資産).
Short name set inArticle 12-4, paragraph (1)· applies only in this paragraph
case of a purchase of a self-constructed high-value specified assetmachine translation
「自己建設高額特定資産の仕入れを行つた場合」
In Article 12-4, paragraph (1), item (ii), the case in which the costs, as a Cabinet Order (政令) sets, that a business has spent on constructing a self-constructed high-value specified asset (自己建設高額特定資産) reach the amount a Cabinet Order sets.
Short name set inArticle 12-4, paragraph (1)· applies only in this provision
high-value specified assetmachine translation
「高額特定資産」
Inventory assets (棚卸資産) and adjustment-target fixed assets (調整対象固定資産) whose value is high, as a Cabinet Order (政令) sets.
Defined inArticle 12-4, paragraph (1)· applies only in this article
purchase, etc. of a high-value specified assetmachine translation
「高額特定資産の仕入れ等」
In Article 12-4, paragraph (1), a taxable purchase (課税仕入れ) in Japan of a high-value specified asset (高額特定資産), or the taking out of a bonded area (保税地域) of taxable goods (課税貨物) that are one.
Short name set inArticle 12-4, paragraph (1)· applies only in this paragraph
adjustment-target self-constructed high-value assetmachine translation
「調整対象自己建設高額資産」
In Article 12-4, paragraph (2), inventory (棚卸資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory — including inventory so built by a person whose business it took over by inheritance, merger or split — on whose construction it has spent at least the amount a Cabinet Order (政令) sets, in costs a Cabinet Order sets.
Short name set inArticle 12-4, paragraph (2)· applies only in this paragraph
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion and other similar assets that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 12-4, paragraph (3)· applies only in this paragraph
purchase, etc. of gold bullion and similar itemsmachine translation
「金地金等の仕入れ等」
In Article 12-4, paragraph (3), a taxable purchase (課税仕入れ) in Japan of gold bullion and similar items (金地金等), or the taking out of a bonded area (保税地域) of taxable goods that are such items, including purchases or taking out of inventory to which Article 36, paragraphs (1) or (3) applies in that taxable period.
Short name set inArticle 12-4, paragraph (3)· applies only in this paragraph