Article 12Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
第十二条（小規模事業者等に係る資産の譲渡等の時期の特例）
In the case where an individual business operator to whom Article 18, paragraph (1) of the Act applies ceases to be subject to its application, the timing at which a transfer, etc. of assets relating to money received in advance, a taxable purchase relating to money paid in advance (excluding one that falls under a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter in this paragraph); the same applies hereinafter in this Article), or a specified taxable purchase relating to money paid in advance was made is as provided in the following items:
with respect to the portion relating to the balance remaining after deducting, from the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a transfer, etc. of assets on the day preceding the first day of the taxable period for which the application ceased;
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a taxable purchase on the day preceding the first day of the taxable period for which the application ceased;
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a specified taxable purchase on the day preceding the first day of the taxable period for which the application ceased.
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (i) of the Order or item (i) of the preceding paragraph, the total of those amounts not fully deducted is to be deducted from the total of the amounts of consideration for transfers, etc. of assets in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第一号又は前項第一号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における資産の譲渡等に係る対価の額の合計額から控除する。
The deductions under Article 40, paragraph (1), item (i) of the Order, paragraph (1), item (i) of this Article, and the preceding paragraph are to be made by applying those provisions separately to those relating to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate), those relating to taxable transfers, etc. of assets subject to the reduced rate, and those relating to transfers, etc. of assets other than a taxable transfer, etc. of assets.
令第四十条第一項第一号、第一項第一号及び前項の規定による控除は、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係るものと軽減対象課税資産の譲渡等に係るものと課税資産の譲渡等以外の資産の譲渡等に係るものとにそれぞれ区分してこれらの規定を適用するものとする。
If there is an amount that cannot be fully deducted after the deduction under paragraph (2), and that amount relates to a taxable transfer, etc. of assets, that amount is deemed to be the amount of a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in paragraph (2).
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (ii) of the Order or paragraph (1), item (ii) of this Article, or under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of the amounts of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this paragraph) relating to those amounts not fully deducted is to be deducted from the total of the amounts of tax on taxable purchases, etc. that form the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act) in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第二号若しくは第一項第二号又は同条第一項第三号若しくは第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項において同じ。）の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。）の計算の基礎となる課税仕入れ等の税額の合計額から控除する。
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be an amount of consumption tax relating to a taxable transfer, etc. of assets and is to be added to the consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act for the immediately preceding taxable period prescribed in the preceding paragraph.
前項の規定による控除をして控除しきれない金額がある場合には、当該金額を課税資産の譲渡等に係る消費税額とみなして同項に規定する直前の課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額に加算する。
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of those amounts not fully deducted is to be deducted from the total of the amounts of the tax base for specified taxable purchases prescribed in Article 45, paragraph (1), item (i) of the Act in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
令第四十条第一項第三号又は第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における法第四十五条第一項第一号に規定する特定課税仕入れに係る課税標準である金額の合計額から控除する。
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be the amount of a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in the preceding paragraph.
前項の規定による控除をして控除しきれない金額がある場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をした金額とみなす。
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specified taxable purchasemachine translation
「特定課税仕入れ」
A specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
Defined inArticle 12, paragraph (1)· applies only in this paragraph
amount of tax on taxable purchases, etc.machine translation
「課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act: the consumption tax on a business operator's taxable purchases (課税仕入れ) and specified taxable purchases (特定課税仕入れ), and on taxable goods (課税貨物) it takes out of a bonded area (保税地域), that Article 30, paragraph (1) of that Act lets it deduct.
Defined inArticle 12, paragraph (5)· applies only in this paragraph