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.
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Special 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.
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause…
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…
Open this provisionSpecial 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.
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…
前項の承認を受けようとする事業者は、前条第一項の規定の適用を受けることが必要となつた事情その他財務省令で定める事項を記載した申請書を、前項に規定する災害その他やむを得ない理由のやんだ日から二月以内（当該災害その他やむを得ない理由のやんだ日がその申請に係る選択被災課税期間の末日の翌日以後に到来する場合には、当該選択被災…
Open this provisionSpecial 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.
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…
税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下する。
Open this provisionSpecial 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.
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…
税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
Open this provisionSpecial 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.
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…
第二項の申請書の提出があつた場合において、その申請に係る選択被災課税期間の末日の翌日から二月を経過する日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。
Open this provisionSpecial 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.
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause…
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…
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 Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
A business operator that intends to be subject to the application of paragraph (1) may not file the written notification under that paragraph, in a case listed in any of the following items…
第一項の規定の適用を受けようとする事業者は、次の各号に掲げる場合に該当するときは、当該各号に定める期間は、同項の規定による届出書を提出することができない。ただし、当該事業者が事業を開始した日の属する課税期間その他の政令で定める課税期間から同項の規定の適用を受けようとする場合に当該届出書を提出するときは、この限りでない。
Open this provisionSpecial Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
A business operator that has filed the written notification under the provisions of paragraph (1) must, when it intends to cease to be subject to the application of that paragraph or when it has…
第一項の規定による届出書を提出した事業者は、同項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。
Open this provisionSpecial Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
In the case referred to in the preceding paragraph, a business operator that has filed the written notification under the provisions of paragraph (1) may not…
前項の場合において、第一項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、同項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の初日以後でなければ、同項の規定の適用を受けることをやめようとする旨の届出書を提出することができない。
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
Where a business operator that is to submit an interim return calculates, by treating a one-month interim filing period prescribed in Article 42, paragraph (1)…
中間申告書を提出すべき事業者が第四十二条第一項に規定する一月中間申告対象期間、同条第四項に規定する三月中間申告対象期間又は同条第六項に規定する六月中間申告対象期間（以下この項において「中間申告対象期間」という。）を一課税期間とみなして当該中間申告対象期間における課税資産の譲渡等に係る課税標準である金額（当該中間申告対…
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
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。）は、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
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 provisionbusiness 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
taxable period connected with a split, etc.machine translation
「分割等に係る課税期間」
In Article 37, paragraph (1) and Article 37-2, paragraph (1), a taxable period (課税期間) a Cabinet Order (政令) specifies of the split-off parent corporation (新設分割親法人) or split-off subsidiary corporation (新設分割子法人) in a split, etc. (分割等) under Article 12, paragraph (1); the special calculation of Article 37, paragraph (1) cannot be used for it.
Short name set inArticle 37, paragraph (1)· applies only in this paragraph and in Article 37-2, 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 37, paragraph (1)· applies only in this paragraph and in Article 37-2, paragraph (1)
elected disaster-affected taxable periodmachine translation
「選択被災課税期間」
In Article 37-2, paragraphs (1), (2) and (5), the taxable period that includes the day a disaster or other unavoidable cause occurred, for a business damaged by it, other than a taxable period whose taxable sales in the base period exceed 50 million yen or one tied to a split, etc. (分割等); with the tax office director's (税務署長) approval, Article 37, paragraph (1) may be applied to it.
Short name set inArticle 37-2, paragraph (1)· applies only in this paragraph and in Article 37-2, paragraphs (2) and (5)
disaster-affected taxable period of discontinuancemachine translation
「不適用被災課税期間」
In Article 37-2, paragraph (6), the taxable period (課税期間) in which a disaster or other unavoidable cause occurred, together with any later taxable periods a Cabinet Order (政令) specifies, where a business operator using the special calculation of Article 37, paragraph (1) was damaged by it and no longer needs that calculation; with the tax office's approval it is treated as having given notice before the period began that it stops using it.
Short name set inArticle 37-2, paragraph (6)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.