Supplementary Provisions, Article 3Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第三条（仕入れに係る消費税額の控除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 (limited to a business operator that is not subject to the application of the main clause of Article 9, paragraph (1) of the New Act in the first taxable period commencing on or after the Effective Date (excluding a business operator that is not exempted from the obligation to pay consumption tax by the submission of a written notification under paragraph (4) of that Article) and that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 6 of the Amending Act in the taxable period immediately preceding that taxable period) has submitted the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the first taxable period commencing on or after the Effective Date (excluding the taxable periods set out in the items of Article 56 of the Order for Enforcement of the Consumption Tax Act), if that written notification states that the business operator will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act applies by deeming that the written notification was submitted to that district director on the day preceding the first day of that taxable period.
事業者（施行日以後最初に開始する課税期間において新法第九条第一項本文の規定の適用を受けない事業者（同条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）で当該課税期間の直前の課税期間において改正法第六条の規定による改正前の消費税法第九条第一項本文の規定の適用を受けた事業者に限る。）が、新法第三十七条第一項に規定する届出書を施行日以後最初に開始する課税期間（消費税法施行令第五十六条各号に掲げるものを除く。）中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の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、同項の規定を適用する。
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
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.