Article 56Scope of the Taxable Period Including the Day on Which a Business Commenced, etc.
第五十六条（事業を開始した日の属する課税期間等の範囲）
The taxable period that includes the day on which a business was commenced, as prescribed in Article 37, paragraph (1) of the Act, and other taxable periods specified by Cabinet Order are the following taxable periods:
法第三十七条第一項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、次に掲げる課税期間とする。
the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
事業者が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
the taxable period that includes the day on which the inheritance took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 10, paragraph (1) of the Act) in the case where an individual business operator has succeeded, through inheritance, to the business of a decedent that had been subject to the application of Article 37, paragraph (1) of the Act;
the taxable period that includes the day on which the merger took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 11, paragraph (1) of the Act) in the case where a corporation has succeeded, through a merger (excluding the case where a corporation is established through the merger), to the business of a merged corporation that had been subject to the application of Article 37, paragraph (1) of the Act;
the taxable period that includes the day on which the absorption-type company split took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 12, paragraph (5) of the Act) 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 37, paragraph (1) of the Act.
The taxable period that includes the day on which a business was commenced and other taxable periods specified by Cabinet Order as prescribed in the proviso to Article 37, paragraph (3) of the Act are the taxable periods set out in the items of the preceding paragraph.
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