Supplementary Provisions, Article 2Transitional Measures Concerning Notification of Becoming Subject to the Special Provisions on Taxable Periods
第二条（課税期間の特例の適用を受ける旨の届出に関する経過措置）
Where a business operator, in order to be subject to the application of Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Consumption Tax Act as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; referred to as the "Amending Act" in the following Article) (referred to as the "New Act" in the following paragraph and the following Article) for the year or business year that first begins on or after the date of enforcement of this Cabinet Order (referred to as the "Effective Date" in the following paragraph and the following Article) (for a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act, the period specified in those provisions; hereinafter referred to as the "applicable business year, etc." in this paragraph), submits the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment on or before the day preceding the first day of that applicable business year, etc., Article 19, paragraph (2) of the New Act applies by deeming that the written notification was submitted to that district director on that preceding day.
事業者が、この政令の施行の日（次項及び次条において「施行日」という。）以後最初に開始する年又は事業年度（所得税法等の一部を改正する法律（平成十五年法律第八号。次条において「改正法」という。）第六条の規定による改正後の消費税法（次項及び次条において「新法」という。）第十九条第一項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間。以下この項において「適用事業年度等」という。）につき同条第一項第三号の二又は第四号の二の規定の適用を受けるため、これらの規定による届出書を当該適用事業年度等の初日の前日以前にその納税地を所轄する税務署長に提出したときは、当該前日に当該届出書を当該税務署長に提出したものとみなして、同条第二項の規定を適用する。
Where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act intends to become subject for the first time to the application of item (iii)-2 or (iv)-2 of that paragraph for a taxable period (meaning the taxable period prescribed in Article 19 of the New Act; the same applies in the following Article) commencing on or after the Effective Date, it may, notwithstanding Article 19, paragraph (5) of the New Act, submit the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment.
Amending Actmachine translation
「改正法」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2); and Supplementary Provisions, Article 3
the Effective Datemachine translation
「施行日」
The day Cabinet Order No. 135 of 2003 came into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2); and Supplementary Provisions, Article 3
applicable business year, etc.machine translation
「適用事業年度等」
In Article 2, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, the first calendar year or business year beginning on or after the day that Order came into effect, or, for a business operator that had filed a notice under Article 19, paragraph (1), item (iii) or (iv) of the Consumption Tax Act as amended by Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), the period those items set.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph
taxable periodmachine translation
「課税期間」
In Articles 2 and 3 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2003, a taxable period under Article 19 of the Consumption Tax Act as amended by Article 6 of Act No. 8 of 2003, which partially amended the Income Tax Act and other laws.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 3
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.