Article 32Treatment in the Case Where Permission for Deferred Payment Is Rescinded, etc.
第三十二条（延納の許可が取り消された場合等の処理）
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms (including its heir; the same applies hereinafter through Article 34) comes to be subject to the application of the proviso to that paragraph, then, of the transfers on deferred payment terms that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of the taxable period that includes the day on which the permission for deferred payment prescribed in the proviso to that paragraph was rescinded (excluding those already received on or before the day preceding the first day of that taxable period) is deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period.
Where an individual business operator who has been subject to the application of Article 16, paragraph (1) of the Act with respect to a transfer on deferred payment terms chooses not to apply that paragraph in any taxable period on or after the taxable period following the taxable period for which it chose to apply that paragraph (excluding a case that falls under the case prescribed in the preceding paragraph), then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period for which it chose not to apply that paragraph that had been subject to the application of the main clause of Article 16, paragraph (2) of the Act, the portion pertaining to those installment amounts of the transfers on deferred payment terms for which it chose not to apply that paragraph whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of Article 16, paragraph (2) of the Act, deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period.
延払条件付譲渡につき法第十六条第一項の規定の適用を受けている個人事業者が同項の規定の適用を受けることとした課税期間の翌課税期間以後のいずれかの課税期間において同項の規定の適用を受けないこととした場合（前項に規定する場合に該当する場合を除く。）には、その適用を受けないこととした課税期間の初日の前日以前に行つた延払条件付譲渡で同条第二項本文の規定の適用を受けていたもののうち、その適用を受けないこととした延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。
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transfer on deferred payment termsmachine translation
「延払条件付譲渡」
In Articles 31 to 34, a transfer on deferred payment terms as referred to in Article 16, paragraph (1) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) by an individual business operator that is a transfer on deferred payment terms of an asset giving rise to timber income (山林所得) or capital gains (譲渡所得) as referred to in Article 132, paragraph (1) of the Income Tax Act.
Short name set inArticle 31, paragraph (1)· applies only in this provision and in Articles 31 to 34