Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第三十七条（相続があった場合の納税義務の免除の特例等に関する経過措置）
In the case where an inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act takes place on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the base period of the decedent prescribed in those provisions, if the first day of that base period is before the application date of the New Consumption Tax Act, those provisions are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period.
新消費税法適用日以後に新消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が新消費税法適用日前であるときは、新消費税法が、当該基準期間の初日から施行されていたものとして、これらの規定を適用する。
With regard to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (1) or (2) of the New Consumption Tax Act in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in paragraph (3) or (4) of that Article in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act in the case where a corporate split, etc. prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, or the taxable sales in the period corresponding to the base period prescribed in paragraph (5) or (6) of that Article in the case where an absorption-type company split prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, if the first day of that period is before the application date of the New Consumption Tax Act, the provisions of Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of the New Consumption Tax Act are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.
新消費税法適用日以後に新消費税法第十一条第一項若しくは第二項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第三項若しくは第四項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高又は新消費税法第十二条第一項から第四項までに規定する分割等があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が新消費税法適用日前であるときは、新消費税法が、当該期間の初日から施行されていたものとして、新消費税法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。
In the case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the period equivalent to the base period prescribed in that paragraph, if the first day of that period is before the application date of the New Consumption Tax Act, that paragraph is applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.