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Article 48Payment by Interim Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases

第四十八条(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による納付)

A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.

中間申告書を提出した者は、当該申告書に記載した第四十二条第一項第一号、第四項第一号又は第六項第一号に掲げる金額(第四十三条第一項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第四号に掲げる金額)があるときは、当該申告書の提出期限までに、当該金額に相当する消費税を国に納付しなければならない。

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