Supplementary Provisions, Article 4Transitional Measures Concerning Written Notification to the Effect That the Provisions on Exemption from Tax Liability Will Not Apply
第四条（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置）
Where a business operator that transfers virtual currency (meaning virtual currency prescribed in Article 9, paragraph (4) of the New Order; the same applies hereinafter) submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one for which the obligation to pay consumption tax is to be exempted by the application of the preceding Article and the following Article, and excluding those listed in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 9, paragraph (4) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period.
仮想通貨（新令第九条第四項に規定する仮想通貨をいう。以下同じ。）の譲渡を行う事業者が、消費税法第九条第四項に規定する届出書を施行日以後に開始する課税期間（前条及び次条の規定の適用により消費税を納める義務が免除されることとなるものに限るものとし、消費税法施行令第二十条各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間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。
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 2, paragraph (1)
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 109 of 2017, apart from its amendment to Article 14-2, paragraph (3).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 3, paragraph (1)
virtual currencymachine translation
「仮想通貨」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 4, paragraph (1)
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.