Supplementary Provisions, Article 2Transitional Measures Concerning Application Procedures for Approval, etc. Pertaining to Business Operators That Establish Temporary Sales Outlets
第二条（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置）
A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in paragraph (3)) that intends to obtain the approval under Article 8, paragraph (9) 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. 6 of 2019) (referred to as the "New Act" in paragraphs (3) and (4)) may, even before the day specified in item (ii) of the preceding Article (hereinafter in this Article referred to as the "item (ii) Effective Date"), submit the written application under Article 18-4, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after amendment (referred to as the "New Order" in the following paragraph and paragraph (3)) in accordance with the provisions of that paragraph.
Where the written application under Article 18-4, paragraph (1) of the New Order has been submitted pursuant to the provisions of the preceding paragraph, the district director may, even before the item (ii) Effective Date, in accordance with the provisions of paragraphs (2) and (4) of that Article, grant the approval or reject the application under paragraph (2) of that Article and give the notice under paragraph (4) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on the item (ii) Effective Date.
A business operator that has received, pursuant to the provisions of the preceding paragraph, the approval under Article 8, paragraph (9) of the New Act made in accordance with Article 18-4, paragraph (2) of the New Order may, even before the item (ii) Effective Date, submit the written notification prescribed in Article 8, paragraph (8) of the New Act in accordance with the provisions of that paragraph. In this case, a notification made in accordance with the provisions of that paragraph is deemed to have been made under that paragraph on the item (ii) Effective Date.
前項の規定により新令第十八条の四第二項の規定の例による新法第八条第九項の承認を受けた事業者は、第二号施行日前においても、同条第八項の規定の例により、同項に規定する届出書を提出することができる。この場合において、同項の規定の例によりされた届出は、第二号施行日において同項の規定により行われたものとみなす。
Where the notification under Article 8, paragraph (8) of the New Act is deemed, pursuant to the latter sentence of the preceding paragraph, to have been made, and the day preceding the day on which the temporary sales outlet prescribed in that paragraph pertaining to that notification is to be established is before the item (ii) Effective Date, with regard to the application of that paragraph, the phrase "by the day before the day of establishing that temporary sales outlet" in that paragraph is deemed to be replaced with "on the day specified in Article 1, item (ii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 99 of 2019)", and the phrase "that period" with "the period from that day to the last day of that period".
前項後段の規定により新法第八条第八項の規定による届出が行われたものとみなされる場合において、当該届出に係る同項に規定する臨時販売場を設置する日の前日が第二号施行日前であるときにおける同項の規定の適用については、同項中「当該臨時販売場を設置する日の前日まで」とあるのは「消費税法施行令の一部を改正する政令（平成三十一年政令第九十九号）附則第一条第二号に定める日」と、「当該期間」とあるのは「同日から当該期間の末日まで」とする。
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)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (3)
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 99 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraphs (2) and (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. 6 of 2019).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraphs (3) and (4)
item (ii) Effective Datemachine translation
「第二号施行日」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 99 of 2019, 1 July 2019, the date Article 1, item (ii) of those supplementary provisions fixes for the amendments to Article 18-2, paragraph (2), item (i) and Article 18-4 to come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
approval, etc.machine translation
「承認等」
In Article 2, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 99 of 2019, the approvals and rejections under Article 18-4, paragraph (2) and the notices under paragraph (4) of the Order for Enforcement of the Consumption Tax Act as that Cabinet Order amended it. The district director of the tax office (税務署長) may give them on an application filed before the date set in Article 1, item (ii) of those supplementary provisions, and those so given are deemed given on that date.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this paragraph
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.