Supplementary Provisions, Article 16Procedures for the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.
第十六条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する手続）
A business operator that, being subject to the application of the provisions of Article 38, paragraph (1) or (2) or Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure provisions"), submits an interim return prescribed in Article 43, paragraph (1) of the Consumption Tax Act stating the matters listed in the items of that paragraph, or a return under Article 45, paragraph (1) of that Act or a return under Article 46, paragraph (1) of that Act, must add to those returns a note to the effect that it is subject to the application of the transitional measure provisions and attach to them a document stating the details of the calculation of the tax base and other documents specified by Ministry of Finance Order.
改正法附則第三十八条第一項若しくは第二項又は第三十九条第一項の規定（以下この項において「経過措置規定」という。）の適用を受けて、消費税法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書又は同法第四十五条第一項の規定による申告書若しくは同法第四十六条第一項の規定による申告書を提出する事業者は、これらの申告書に、経過措置規定の適用を受ける旨を付記するとともに、課税標準の計算に関する明細を記載した書類その他の財務省令で定める書類を添付しなければならない。
The matters to be stated in the written notification under Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.
改正法附則第四十条第一項の規定による届出書の記載事項は、財務省令で定める。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 4, paragraph (1)
transitional measure provisionsmachine translation
「経過措置規定」
In Article 16, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the transitional rules in Article 38, paragraph (1) or (2) or Article 39, paragraph (1) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); a business operator filing an interim or final return under them must say so on the return and attach the documents a Ministry of Finance Order (財務省令) sets.
Short name set inSupplementary Provisions, Article 16, paragraph (1)· applies only in this paragraph