Article 70-9Scope, etc. of Taxable Transfers, etc. of Assets Exempt from Delivery of a Qualified Invoice

一a case where, pursuant to Article 18, paragraph (1) of the Act, a transfer, etc. of assets (limited to one relating to an advance payment) is deemed to have been conducted on the day on which the amount of consideration for that transfer, etc. of assets was received;

二a case where, pursuant to Article 60, paragraph (2) of the Act, a transfer, etc. of assets is deemed to have been conducted on the last day of the fiscal year in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day);

三a case where, pursuant to Article 74, paragraph (2), a transfer, etc. of assets is deemed to have been conducted on the last day of the taxable period in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day).

一those of the following provisions of services for which the tax-inclusive price relating to the provision of the services (meaning the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) is less than 30,000 yen:

イtransportation of passengers conducted as the general regular passenger route business prescribed in Article 2, paragraph (5) (Definitions) of the Marine Transportation Act, the regular passenger and cargo route business prescribed in paragraph (7) of that Article (excluding that which, in response to the demand of specified persons, transports a specified range of persons) and the general irregular route business prescribed in paragraph (9) of that Article (limited to that which transports passengers on a shared basis);

ロtransportation of passengers conducted as the general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) (Types) of the Road Transportation Act (Act No. 183 of 1951);

ハtransportation of passengers conducted as the Type 1 railway business prescribed in Article 2, paragraph (2) (Definitions) of the Railway Business Act or the Type 2 railway business prescribed in paragraph (3) of that Article;

ニtransportation of passengers conducted as the transportation business prescribed in Article 3 (Licensing of Business) of the Act on Rail Tracks;

二among taxable transfers, etc. of assets conducted through a person engaged in business relating to intermediation or brokerage, such as taxable transfers, etc. of assets conducted by auction or bidding in a wholesale market (meaning a wholesale market that has received the authorization under Article 4, paragraph (1) (Authorization of Central Wholesale Market) or Article 13, paragraph (1) (Authorization of Regional Wholesale Market) of the Wholesale Market Act (Act No. 35 of 1971), or another wholesale market that meets the standards established by the Minister of Agriculture, Forestry and Fisheries in consultation with the Minister of Finance as being similar to these (limited to one that has been confirmed by the Minister of Agriculture, Forestry and Fisheries); the same applies in (a)), the following:

イthe transfer, in a wholesale market, of fresh food products, etc. (meaning fresh food products, etc. prescribed in Article 2, paragraph (1) of the Wholesale Market Act) conducted by a wholesaler prescribed in Article 2, paragraph (4) (Definitions) of that Act as business of conducting wholesale prescribed in that paragraph (limited to that conducted upon being commissioned by a shipper to sell for wholesale);

ロthe transfer of agricultural, forestry and fishery products (limited to that conducted without identifying the person who conducts the transfer of those agricultural, forestry and fishery products) conducted by a cooperative prescribed in Article 4 (Legal Personality) of the Agricultural Co-operatives Act, Article 2 (Types of Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948) or Article 4, paragraph (1) (Purpose of Business, etc.) of the Forestry Cooperative Act (Act No. 36 of 1978) (including those specified by Ministry of Finance Order as similar to these cooperatives), upon being commissioned to sell by a member or other constituent of the cooperative (limited to that where no sales conditions are attached and settlement of the sales proceeds is made by a method specified by Ministry of Finance Order);

三in addition to those listed in the preceding two items, taxable transfers, etc. of assets specified by Ministry of Finance Order as those for which the amount of consideration for the taxable transfer, etc. of assets is ordinarily small and which are conducted for an unspecified and large number of persons, and for which it is extremely difficult to deliver a qualified invoice in light of the circumstances of the transaction, such as that the taxable transfer, etc. of assets is conducted through a vending machine.

一a case where a taxable transfer, etc. of assets set forth in the items of the preceding paragraph is conducted;

二a case where the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act relating to the refund, etc. of consideration for sales prescribed in that paragraph is less than 10,000 yen.