Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第四条（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）
Where an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act, a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger") or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") occurred before the Effective Date, if, among the taxable periods beginning in the year or business year that includes the Effective Date (limited to one that began before the Effective Date), there is a taxable period beginning on or after the Effective Date, Article 3 and Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act do not apply to the taxable sales in the base period prescribed in Article 3 of the Supplementary Provisions of the Amending Act relating to that taxable period and the taxable sales in the period corresponding to the base period prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act relating to that taxable period.
With respect to the taxable sales in the base period of the merging corporation prescribed in Article 11, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, the taxable sales in the base period prescribed in Article 12, paragraph (2) of the New Act, and the taxable sales in the business year prescribed in Article 22, paragraph (4), item (i) and Article 23, paragraph (3) of the New Order, the example of the provisions of Article 3 of the Supplementary Provisions of the Amending Act is followed.
With respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (i) of the New Order, Article 23, paragraph (7), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) or Article 23, paragraph (8), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) where a merger or company split occurs on or after the Effective Date, the example of the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Amending Act is followed.
施行日以後に合併又は分割があった場合における新令第二十二条第六項第一号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分に限る。）若しくは新令第二十三条第八項第一号（新法第十二条第一項に係る部分に限る。）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、改正法附則第四条第一項の規定の例による。
Where a merger or company split occurs, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (ii) of the New Order, Article 23, paragraph (7), item (i) of the New Order (excluding the portion relating to Article 12, paragraph (1) of the New Act), Article 23, paragraph (7), item (ii) of the New Order, paragraph (8), item (i) of that Article (excluding the portion relating to Article 12, paragraph (1) of the New Act), or Article 23, paragraph (8), item (ii) or paragraph (9) of the New Order for a taxable period beginning on or after the Effective Date, the example of the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is followed.
合併又は分割があった場合において、施行日以後に開始する課税期間に係る新令第二十二条第六項第二号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分を除く。）、新令第二十三条第七項第二号、同条第八項第一号（新法第十二条第一項に係る部分を除く。）若しくは新令第二十三条第八項第二号若しくは第九項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、改正法附則第四条第二項の規定の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, short name for the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 201 of 1991.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 201 of 1991, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable periodmachine translation
「課税期間」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a taxable period under Article 19 of the Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it; here the one containing the day the notification is filed.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
company splitmachine translation
「分割」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a company split (分割) as referred to in Article 12, paragraph (1) of the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
mergermachine translation
「合併」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a merger as referred to in Article 11, paragraph (1) or (3) of the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article