In this Act, "taxable period" means the period specified in each of the following items in accordance with the category of business operator listed in that item.
この法律において「課税期間」とは、次の各号に掲げる事業者の区分に応じ当該各号に定める期間とする。
an individual business operator (excluding an individual business operator listed in item (iii) or item (iii)-2): the period from January 1 to December 31;
a corporation (excluding a corporation listed in item (iv) or item (iv)-2): the business year;
an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods from January 1 to March 31, from April 1 to June 30, from July 1 to September 30, and from October 1 to December 31;
an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the time on or after January 1 into periods of one month each;
a corporation whose business year exceeds three months and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods obtained by dividing the business year into periods of three months each from the day on which it begins (or, where a period of less than three months remains at the end, that period of less than three months);
a corporation whose business year exceeds one month and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the business year into periods of one month each from the day on which it begins (or, where a period of less than one month remains at the end, that period of less than one month).
The notification under the provisions of items (iii) through (iv)-2 of the preceding paragraph takes effect on or after the first day of the period following the period specified in those provisions in which falls the day on which the written notification under those provisions was filed (hereinafter in this paragraph referred to as the "filing date") (or, where the period in which the filing date falls is the period in which falls the day on which the business was commenced or any other period specified by Cabinet Order, that period). In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
前項第三号から第四号の二までの規定による届出の効力は、これらの規定による届出書の提出があつた日（以下この項において「提出日」という。）の属するこれらの規定に定める期間の翌期間（当該提出日の属する期間が事業を開始した日の属する期間その他の政令で定める期間である場合には、当該期間）の初日以後に生ずるものとする。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
if an individual business operator to whom the provisions of item (iii) or item (iii)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from January 1 of the year in which the filing date falls to the day preceding the day on which the notification takes effect;
if a corporation to which the provisions of item (iv) or item (iv)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from the first day of the business year in which the filing date falls to the day preceding the day on which the notification takes effect;
if an individual business operator to whom the provisions of item (iii) of the preceding paragraph have been applied files a written notification under the provisions of item (iii)-2 of that paragraph: the period from the first day of the period specified in item (iii) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect;
if a corporation to which the provisions of item (iv) of the preceding paragraph have been applied files a written notification under the provisions of item (iv)-2 of that paragraph: the period from the first day of the period specified in item (iv) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect.
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) must, when it intends to cease to be subject to the application of those provisions or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.
第一項第三号から第四号の二までの規定による届出書を提出した事業者は、これらの規定の適用を受けることをやめようとするとき又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
When a written notification under the preceding paragraph has been filed, the notification under the provisions of items (iii) through (iv)-2 of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period in which falls the day on which that filing was made. In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
前項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第一項第三号から第四号の二までの規定による届出は、その効力を失う。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
if an individual business operator that has filed a written notification under the provisions of item (iii) of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to September 30 of that year, or if an individual business operator that has filed a written notification under the provisions of item (iii)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to November 30 of that year: the period from that following day to December 31 of the year in which falls the day on which that filing was made;
if a corporation that has filed a written notification under the provisions of item (iv) of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every three months, or if a corporation that has filed a written notification under the provisions of item (iv)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every month: the period from that following day to the last day of the business year in which falls the day on which that filing was made.
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) may not, except where it has discontinued its business, file a written notification under those provisions (limited to one relating to a change) or a written notification under paragraph (3), except on or after the first day of the period specified in those provisions in which falls the day on which two years have elapsed from the day on which the notification under those provisions takes effect (or, in the case where a business operator that has filed a written notification under item (iii) or item (iv) of paragraph (1) intends to become subject to the application of item (iii)-2 or item (iv)-2 of paragraph (1), or in any other case specified by Cabinet Order, the day specified by Cabinet Order).
第一項第三号から第四号の二までの規定による届出書を提出した事業者は、事業を廃止した場合を除き、これらの規定による届出の効力が生ずる日から二年を経過する日の属するこれらの規定に定める期間の初日（同項第三号又は第四号の規定による届出書を提出した事業者が同項第三号の二又は第四号の二の規定の適用を受けようとする場合その他の政令で定める場合には、政令で定める日）以後でなければ、同項第三号から第四号の二までの規定による届出書（変更に係るものに限る。）又は第三項の届出書を提出することができない。