Article 42Interim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
第四十二条（課税資産の譲渡等及び特定課税仕入れについての中間申告）
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 business operator that has filed a written notification under the provisions of Article 19, paragraph (1), items (iii) through (iv)-2; the same applies in paragraphs (4), (6), and (8)) must, for each of the periods obtained by dividing its taxable period (excluding, for an individual business operator, the taxable period that includes the day on which it commenced business and, for a corporation, a taxable period not exceeding three months and the taxable period that includes the day of establishment of a newly established corporation other than one established through a merger; the same applies in paragraph (4)) into periods of one month each from the day on which that taxable period begins (where a period of less than one month arises at the end, that period of less than one month; excluding the last of the periods so divided into periods of one month each; hereinafter in this paragraph and the following paragraph referred to as a "one-month interim filing period"), file with the district director, within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period), a return stating each of the following matters; provided, however, that this does not apply to a one-month interim filing period for which the amount set forth in item (i) is 4 million yen or less.
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第十九条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者を除く。第四項、第六項及び第八項において同じ。）は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては三月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。第四項において同じ。）開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときはその一月未満の期間とし、当該一月ごとに区分された各期間のうち最後の期間を除く。以下この項及び次項において「一月中間申告対象期間」という。）につき、当該一月中間申告対象期間の末日の翌日（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内に、それぞれ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。ただし、第一号に掲げる金額が四百万円以下である場合における当該一月中間申告対象期間については、この限りでない。
the amount calculated by dividing, by the number of months in the immediately preceding taxable period, the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) that is to be stated in the final return for the immediately preceding taxable period (meaning the return under the provisions of Article 45, paragraph (1); the same applies hereinafter in this Article), limited to that finalized by the day specified in each of the following in accordance with the category of one-month interim filing period listed there (referred to as the "finalization date" in item (i) of the following paragraph);
当該課税期間の直前の課税期間の確定申告書（第四十五条第一項の規定による申告書をいう。以下この条において同じ。）に記載すべき同項第四号に掲げる消費税額で次に掲げる一月中間申告対象期間の区分に応じそれぞれ次に定める日（次項第一号において「確定日」という。）までに確定したものを当該直前の課税期間の月数で除して計算した金額
a one-month interim filing period that ended during the period from the first day of that taxable period to the day before the day on which two months have elapsed from that day: the day before the day on which two months elapse from the first day of that taxable period (where the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the deadline for filing the final return for the immediately preceding taxable period, the day deemed under the provisions of that paragraph to be the deadline for filing that final return);
当該課税期間開始の日から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間 当該課税期間開始の日から二月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）
a one-month interim filing period other than that referred to in (a): the last day of that one-month interim filing period;
イ以外の一月中間申告対象期間 当該一月中間申告対象期間の末日
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
In the case referred to in the preceding paragraph, where the business operator referred to in that paragraph is a merging corporation relating to a merger (excluding the case where a corporation is established by the merger; the same applies hereinafter in this paragraph) that carried out the merger within a period set forth in the following items, the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of the preceding paragraph for that taxable period to be submitted by that corporation, is, notwithstanding the provisions of that item, the amount obtained by adding the amount specified in the relevant one of the following items to the amount equivalent to the amount calculated under the provisions of that item.
the taxable period immediately preceding that taxable period: the amount calculated by dividing the amount set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the taxable period of the merged corporation that includes the day before the date of the merger (hereinafter in this item referred to as the "specified taxable period of the merged corporation"), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation (where the number of months of the specified taxable period of the merged corporation is less than three months or there is no such finalized amount, the amount set forth in that item to be stated in the final return for the taxable period immediately preceding the specified taxable period of the merged corporation (excluding one whose number of months is less than three months), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation; hereinafter in this paragraph and the following paragraph referred to as the "finalized consumption tax amount of the merged corporation") by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the ratio of the number of months in the period from the first day of the immediately preceding taxable period of the merging corporation to the day before the date of the merger to the number of months of that immediately preceding taxable period;
当該課税期間の直前の課税期間 被合併法人のその合併の日の前日の属する課税期間（以下この号において「被合併法人特定課税期間」という。）の確定申告書に記載すべき第四十五条第一項第四号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの（被合併法人特定課税期間の月数が三月に満たない場合又は当該確定したものがない場合には被合併法人特定課税期間の直前の課税期間（その月数が三月に満たないものを除く。）の確定申告書に記載すべき同号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの。以下この項及び次項において「被合併法人の確定消費税額」という。）をその計算の基礎となつたその被合併法人の課税期間の月数で除し、これにその合併法人の直前の課税期間の月数のうちに当該直前の課税期間開始の日からその合併の日の前日までの期間の月数の占める割合を乗じて計算した金額
the period from the first day of that taxable period to the last day of that one-month interim filing period: the amount calculated by dividing the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
当該課税期間開始の日から当該一月中間申告対象期間の末日までの期間 被合併法人の確定消費税額をその計算の基礎となつたその被合併法人の課税期間の月数で除して計算した金額
In the case referred to in paragraph (1), where the business operator referred to in that paragraph is a merging corporation relating to a merger (limited to the case where a corporation is established by the merger), the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of that paragraph for the first taxable period after its establishment to be submitted by that corporation, is, notwithstanding the provisions of that item, the total of the amounts calculated by dividing, for each merged corporation, the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
A business operator must, for each period divided into three-month periods on or after the first day of its taxable period (where a period of less than three months arises at the end, that period of less than three months, and excluding the last of the periods so divided into three-month periods; hereinafter in this paragraph referred to as a "three-month interim filing period"), submit to the district director, within two months from the day following the last day of that three-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a three-month interim filing period where the amount set forth in item (i) is 1 million yen or less or where that three-month interim filing period is a period that includes a one-month interim filing period prescribed in paragraph (1) for which a return under the provisions of that paragraph is to be submitted.
事業者は、その課税期間開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときはその三月未満の期間とし、当該三月ごとに区分された各期間のうち最後の期間を除く。以下この項において「三月中間申告対象期間」という。）につき、当該三月中間申告対象期間の末日の翌日から二月以内に、それぞれ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。ただし、第一号に掲げる金額が百万円以下である場合又は当該三月中間申告対象期間が第一項の規定による申告書を提出すべき同項に規定する一月中間申告対象期間を含む期間である場合における当該三月中間申告対象期間については、この限りでない。
the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that three-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by three;
当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該三月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに三を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (4)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (4)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period", and the phrase "the ratio" with "three times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "three-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that three-month interim filing period (three, where that number of months exceeds three)"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (4)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by three".
第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第四項の事業者」と、「前項の規定」とあるのは「第四項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「三月中間申告対象期間の末日」と、「割合」とあるのは「割合に三を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「三月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該三月中間申告対象期間の末日までの期間の月数（当該月数が三を超えるときは、三）を乗じて」と、第三項中「同項の事業者」とあるのは「第四項の事業者」と、「除して」とあるのは「除し、これに三を乗じて」と読み替えるものとする。
A business operator must, for the six-month period on or after the first day of its taxable period (excluding, in the case of an individual business operator, the taxable period that includes the day on which the business was commenced and, in the case of a corporation, a taxable period not exceeding six months and the taxable period that includes the day of establishment of a corporation that has been newly established other than one established by a merger; hereinafter in this paragraph and paragraphs (8), (10) and (11) referred to as a "six-month interim filing period"), submit to the district director, within two months from the day following the last day of that six-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a six-month interim filing period where the amount set forth in item (i) is 240,000 yen or less or where that six-month interim filing period is a period that includes a one-month interim filing period or three-month interim filing period prescribed in paragraph (1) or (4) for which a return under the provisions of those paragraphs is to be submitted.
事業者は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては六月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。）開始の日以後六月の期間（以下この項、第八項、第十項及び第十一項において「六月中間申告対象期間」という。）につき、当該六月中間申告対象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。ただし、第一号に掲げる金額が二十四万円以下である場合又は当該六月中間申告対象期間が第一項若しくは第四項の規定による申告書を提出すべきこれらの規定に規定する一月中間申告対象期間若しくは三月中間申告対象期間を含む期間である場合における当該六月中間申告対象期間については、この限りでない。
the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that six-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by six;
当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該六月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに六を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (6)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (6)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that six-month interim filing period", the phrase "less than three months" with "less than six months", and the phrase "the ratio" with "six times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "six-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that six-month interim filing period"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (6)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by six".
第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第六項の事業者」と、「前項の規定」とあるのは「第六項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「六月中間申告対象期間の末日」と、「三月」とあるのは「六月」と、「割合」とあるのは「割合に六を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「六月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該六月中間申告対象期間の末日までの期間の月数を乗じて」と、第三項中「同項の事業者」とあるのは「第六項の事業者」と、「除して」とあるのは「除し、これに六を乗じて」と読み替えるものとする。
Where a business operator that is not required to submit, for a six-month interim filing period, the return under the provisions of paragraph (6) (hereinafter in this paragraph and paragraph (11) referred to as a "six-month interim return") because the amount set forth in paragraph (6), item (i) is 240,000 yen or less submits to the district director having jurisdiction over its place for tax payment a written notification stating that it will submit that six-month interim return, the provisions of the proviso to paragraph (6) do not apply to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by the business operator that submitted that written notification (limited to those for which the amount set forth in that item is 240,000 yen or less; the same applies in paragraph (11)).
A business operator that has submitted the written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
When a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (8) ceases to be effective with respect to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission.
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以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間については、第八項の規定による届出は、その効力を失う。
Where a business operator that has submitted the written notification under the provisions of paragraph (8) fails to submit a six-month interim return for a six-month interim filing period on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by its deadline for filing, that business operator is deemed to have submitted the written notification under the provisions of paragraph (9) to the district director having jurisdiction over its place for tax payment on the last day of that six-month interim filing period.
第八項の規定による届出書の提出をした事業者が、当該提出をした日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間に係る六月中間申告書をその提出期限までに提出しなかつた場合には、当該事業者は第九項の規定による届出書を当該六月中間申告対象期間の末日にその納税地を所轄する税務署長に提出したものとみなす。
The number of months in paragraphs (1) through (7) is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month.
第一項から第七項までの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。