Article 37-2Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
第三十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例）
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, come to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (excluding a taxable period in which the taxable sales in the base period exceed 50 million yen and a taxable period connected with a split, etc.; hereinafter in this paragraph, the following paragraph, and paragraph (5) referred to as the "elected disaster-affected taxable period"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph for that elected disaster-affected taxable period, the business operator is deemed to have filed the written notification under that paragraph with that district director on the day preceding the first day of the elected disaster-affected taxable period for which it obtained that approval. In this case, paragraph (3) of that Article does not apply.
災害その他やむを得ない理由が生じたことにより被害を受けた事業者（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前条第一項の規定の適用を受ける事業者を除く。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。以下この項、次項及び第五項において「選択被災課税期間」という。）につき同条第一項の規定の適用を受けることが必要となつた場合において、当該選択被災課税期間につき同項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同項の規定による届出書を当該承認を受けた選択被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第三項の規定は、適用しない。
A business operator that intends to obtain the approval under the preceding paragraph must file with the district director having jurisdiction over its place for tax payment, within two months from the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased (or, where the day on which the disaster or other unavoidable cause ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application, by the deadline for filing the return under Article 45, paragraph (1) for that elected disaster-affected taxable period), a written application stating the circumstances in which it has become necessary to be subject to the application of paragraph (1) of the preceding Article and other matters specified by Ministry of Finance Order.
Where a written application under the preceding paragraph is filed and the district director finds that the circumstances prescribed in that paragraph relating to the application are not appropriate, the district director rejects the application.
Where a written application under paragraph (2) is filed and the district director makes a disposition of approval or rejection of the application, the district director notifies the business operator that filed the application to that effect in writing.
Where a written application under paragraph (2) is filed and no disposition of approval or rejection has been made by the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application, the approval is deemed to have been given on that day; provided, however, that this does not apply where the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application.
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (limited to a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, ceased to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (including, among the taxable periods on or after the taxable period following that taxable period, those specified by Cabinet Order; hereinafter in this paragraph referred to as the "disaster-affected taxable period of discontinuance"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for that disaster-affected taxable period of discontinuance, the business operator is deemed to have filed the written notification under paragraph (5) of that Article with that district director on the day preceding the first day of the disaster-affected taxable period of discontinuance for which it obtained that approval. In this case, paragraph (6) of that Article does not apply.
災害その他やむを得ない理由が生じたことにより被害を受けた事業者（前条第一項の規定の適用を受ける事業者に限る。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（当該課税期間の翌課税期間以後の課税期間のうち政令で定める課税期間を含む。以下この項において「不適用被災課税期間」という。）につき同条第一項の規定の適用を受けることの必要がなくなつた場合において、当該不適用被災課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同条第五項の規定による届出書を当該承認を受けた不適用被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第六項の規定は、適用しない。
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the preceding paragraph" in paragraph (2) is deemed to be replaced with "paragraph (6)", the phrase "it has become necessary to be subject to" with "it is no longer necessary to be subject to", and the phrase "elected disaster-affected taxable period" with "disaster-affected taxable period of discontinuance", and the phrase "elected disaster-affected taxable period" in paragraph (5) is deemed to be replaced with "disaster-affected taxable period of discontinuance".
Matters necessary for the application of the provisions of paragraph (1) or (6) in cases such as where a business operator that has obtained the approval under paragraph (1) or (6) has, before that approval, filed a return stating the matters listed in the items of Article 43, paragraph (1), are specified by Cabinet Order.