Article 57Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
第五十七条（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出）
Where a business operator comes to fall under a case set forth in any of the following items, the person specified in the relevant item must promptly submit a written notification to that effect to the district director having jurisdiction over the place for tax payment of that business operator:
事業者が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める者は、その旨を記載した届出書を速やかに当該事業者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。
where the taxable sales in the base period for the taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies in the following item and item (ii)-2) exceed 10 million yen (including a case where the obligation to pay consumption tax ceases to be exempted under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (1) or (2), Article 11 or Article 12, paragraphs (1) through (6)): that business operator;
In the case where the taxable sales in the base period for a taxable period have become 10 million yen or less (excluding the case falling under the following item, the case where a written notification has been submitted under Article 9, paragraph (4), and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
課税期間の基準期間における課税売上高が千万円以下となつた場合（次号に掲げる場合に該当する場合並びに第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
In the case where the taxable sales in the base period for a taxable period to which Article 12-4, paragraphs (1) through (3) apply have become 10 million yen or less (excluding the case where a written notification has been submitted under Article 9, paragraph (4) and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
第十二条の四第一項から第三項までの規定の適用を受ける課税期間の基準期間における課税売上高が千万円以下となつた場合（第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business (excluding the case where a written notification stating that business has been discontinued has already been submitted under paragraph (5) of that Article, Article 19, paragraph (3), Article 37, paragraph (5), Article 42, paragraph (9) or Article 45-2, paragraph (2)): the business operator;
In the case where an individual business operator (excluding a person exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has died: the heir of the deceased individual business operator;
In the case where a corporation (excluding a corporation exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has been extinguished through a merger: the merging corporation involved in the merger.
If a business operator has come to fall under a newly established corporation prescribed in Article 12-2, paragraph (1) or a specified newly founded corporation prescribed in Article 12-3, paragraph (1), the business operator must promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
Read this with the articles around it
Special Provisions on Exemption from Tax Liability in the Case of Inheritance
In the case where an inheritance has occurred in a year, if an heir whose taxable sales in the base period for that year are 10 million yen or less…
その年において相続があつた場合において、その年の基準期間における課税売上高が千万円以下である相続人（第九条第四項の規定による届出書の提出により、又は前条第一項の規定により消費税を納める義務が免除されない相続人を除く。以下この項及び次項において同じ。）が…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Inheritance
In the case where the taxable sales in the base period for the year of an heir who succeeded to the business of a decedent by inheritance in the year before, or two years before…
その年の前年又は前々年において相続により被相続人の事業を承継した相続人のその年の基準期間における課税売上高が千万円以下である場合において、当該相続人の当該基準期間における課税売上高と当該相続に係る被相続人の当該基準期間における課税売上高との合計額が千万円を超えるときは…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Merger
In the case where a merger (excluding a merger in which a corporation is established through the merger; the same applies hereafter in this paragraph and the following paragraph) has taken place…
合併（合併により法人を設立する場合を除く。以下この項及び次項において同じ。）があつた場合において、被合併法人の合併法人の当該合併があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（被合併法人が二以上ある場合には、いずれかの被合併法人に係る当該金額）が千万円を…
Open this provisionSpecial Provisions on Exemption from Tax Liability of Newly Established Corporations
Of corporations that have no base period for the business year (excluding a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act (Act No. 45 of 1951) and any…
その事業年度の基準期間がない法人（社会福祉法（昭和二十六年法律第四十五号）第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。）のうち…
Open this provisionSpecial Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
Of corporations that have no base period for the business year (excluding a newly established corporation prescribed in paragraph (1) of the preceding Article, a social welfare corporation prescribed…
その事業年度の基準期間がない法人（前条第一項に規定する新設法人及び社会福祉法第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。以下この条において「新規設立法人」という。）のうち…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case 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)) makes…
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。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における高額特定資産（棚卸資産及び調整対象固定資産のうち、その価額が高額なものとして政令で定めるものをいう。以下この条において同じ。）の課税仕入れ又は高額特定資産に該当する課税貨…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case where a business operator has been subject to the application of the provisions of Article 36, paragraph (1) or (3) in respect of inventory or taxable goods that are high-value specified…
事業者が、高額特定資産である棚卸資産若しくは課税貨物又は他の者との契約に基づき、若しくは当該事業者の棚卸資産として自ら建設等をした棚卸資産（当該事業者が相続、合併又は分割により被相続人、被合併法人又は分割法人の事業を承継した場合において、当該被相続人、被合併法人又は分割法人が自ら建設等をしたものを含み、当該棚卸資産の…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.
In the case 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)) makes…
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。）が、第三十七条第一項の規定の適用を受けない課税期間中に国内における金若しくは白金の地金その他これに類する資産として財務省令で定める資産（以下この項において「金地金等」という。）の課税仕入れ又は金地金等に該当する課税貨物の保税地域からの引…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of the corporation that carried out that corporate split…
分割等があつた場合において、当該分割等を行つた法人（以下この項から第四項までにおいて「新設分割親法人」という。）の当該分割等により設立された、又は資産の譲渡を受けた法人（以下この項から第四項までにおいて「新設分割子法人」という。）の分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. took place during the period from the day before the day one year before the first day of the business year of a split-off subsidiary corporation to the day…
新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following paragraph) took place on or before the day two days…
新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次項において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（新設分割子法人の発行済株式又は出資（その新設分割子法人が有する自己の株式又は出資を除く。）の総数…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where a corporate split, etc. took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off parent corporation…
新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高と当該新設分割子法人の当該新設分割親法人の当該事業年度の基準期間に対応する期間における課税売…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where an absorption-type company split took place, if the amount calculated as provided by Cabinet Order as the taxable sales of the splitting corporation in the period corresponding to…
吸収分割があつた場合において、分割法人の分割承継法人の吸収分割があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万円を超えるときは…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
In the case where an absorption-type company split took place during the period from the day before the day that is one year before the first day of the relevant business year of a successor…
分割承継法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に吸収分割があつた場合において、分割法人の当該分割承継法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万…
Open this provisionTaxable Period
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…
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。
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 provisionInterim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
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…
前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 the Deadline for Filing a Final Return by a Corporation
A corporation that has submitted a 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…
前項の規定による届出書を提出した法人は、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 provisionRegistration of Qualified Invoice Issuers, etc.
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4…
国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（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、税務署長の登録を受けることができる。
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
In the case where the taxable sales in the base period for a taxable period have become 10 million yen or less (excluding the case falling under the following item, the case where a written…
課税期間の基準期間における課税売上高が千万円以下となつた場合（次号に掲げる場合に該当する場合並びに第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
In the case where the taxable sales in the base period for a taxable period to which Article 12-4, paragraphs (1) through (3) apply have become 10 million yen or less…
第十二条の四第一項から第三項までの規定の適用を受ける課税期間の基準期間における課税売上高が千万円以下となつた場合（第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business…
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。）が事業を廃止した場合（既に同条第五項、第十九条第三項、第三十七条第五項、第四十二条第九項又は第四十五条の二第二項の規定により事業を廃止した旨を記載した届出書を提出している場合を除く。） 当該事業者
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if…
個人事業者のその年又は法人のその事業年度の基準期間における課税売上高が千万円以下である場合において、当該個人事業者又は法人（前条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）のうち、当該個人事業者のその年又は法人のその事業年度に係る特定期間における課税売上高が千万円を超えるときは…
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 provisionExemption from Tax Liability for Small-Scale Business Operators
Where a business operator that would be exempted from the obligation to pay consumption tax under the main clause of paragraph (1) submits to the district director having jurisdiction over its place…
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こととなる事業者が、その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。第十一条第四項及び第十二条第三項を除き、以下この章において同じ。）が千万円以下である課税期間につき…
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
A business operator that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of that paragraph or when…
前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 provisionindividual business operatormachine translation
「個人事業者」
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
business 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
merging corporationmachine translation
「合併法人」
A corporation that survives a merger (合併) or is newly established by it.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
newly established corporationmachine translation
「新設法人」
In Article 12-2, paragraphs (1) and (2), a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies set up solely to make the transfers, etc. of assets listed in Appended Table 2; it is not exempted under Article 9, paragraph (1) for the taxable periods in its business years without a base period.
Short name set inArticle 12-2, paragraph (1)· applies only in this paragraph and in Article 12-2, paragraph (2)
specified newly founded corporationmachine translation
「特定新規設立法人」
In Article 12-3, paragraphs (1) and (3), a newly founded corporation (新規設立法人) that on the first day of its business year without a base period meets the specified requirement (特定要件) — more than 50% of its shares or contributions held, directly or indirectly, by another person, or other control by another person a Cabinet Order (政令) sets — where that person or a corporation specially related to it had taxable sales of more than 500 million yen, or total revenue of more than 5 billion yen, in the period corresponding to the new corporation's base period; it is not exempted from consumption tax for its business years without a base period.
Short name set inArticle 12-3, paragraph (1)· applies only in this paragraph and in Article 12-3, paragraph (3)
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 57, paragraph (1), item (i)· applies only in this provision and in Article 57, paragraph (1), items (ii) and (ii-2)
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.