Article 41Scope, etc. of the Period Including the Day on Which a Business Is Started, etc.
第四十一条（事業を開始した日の属する期間等の範囲等）
The periods specified by Cabinet Order as prescribed in Article 19, paragraph (2) of the Act are the following periods:
法第十九条第二項に規定する政令で定める期間は、次に掲げる期間とする。
the period (meaning the period specified in Article 19, paragraph (1), items (iii) through (iv)-2 of the Act; the same applies hereinafter in this Article) including the day on which a business operator started a business pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) in Japan;
事業者が国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。）に係る事業を開始した日の属する期間（法第十九条第一項第三号から第四号の二までに定める期間をいう。以下この条において同じ。）
the period including the day of inheritance, in the case where an individual business operator has succeeded through inheritance to the business of a decedent who had been subject to the application of Article 19, paragraph (1), item (iii) or (iii)-2 of the Act;
個人事業者が相続により法第十九条第一項第三号又は第三号の二の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する期間
the period including the day of the merger, in the case where a corporation has succeeded through a merger (excluding the case of establishing a corporation by merger) to the business of a merged corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
法人が合併（合併により法人を設立する場合を除く。）により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する期間
the period including the day of the absorption-type company split, in the case where a corporation has succeeded through an absorption-type company split to the business of a splitting corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act.
法人が吸収分割により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する期間
The cases specified by Cabinet Order as prescribed in Article 19, paragraph (5) of the Act are the cases listed in the following items, and the days specified by Cabinet Order as prescribed in that paragraph are the days provided for in the respective items:
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the Act seeks to become subject to the application of item (iii)-2 or (iv)-2 of that paragraph: the first day of the month that includes the day on which two years elapse from the day on which the notification under item (iii) or (iv) of that paragraph took effect;
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Act seeks to become subject to the application of item (iii) or (iv) of that paragraph: the first day of the month two months before the month that includes the day on which two years elapse from the day on which the notification under item (iii)-2 or (iv)-2 of that paragraph took effect.
Read this with the articles around it
periodmachine translation
「期間」
In Article 41, one of the three-month or one-month periods set by Article 19, paragraph (1), items (iii) to (iv)-2 of the Consumption Tax Act, into which a business operator that has filed a notification with the district tax office has shortened its taxable period (課税期間).
Defined inArticle 41, paragraph (1), item (i)· applies only in this article