Supplementary Provisions, Article 4-3Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
第四条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置）
In applying Article 22, paragraph (4) and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer that is an individual business operator prescribed in Article 51-3, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of that paragraph, the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of that Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of that Regulation with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of that Regulation with "to which those provisions apply".
二十八年改正法附則第五十一条の三第一項に規定する個人事業者である適格請求書発行事業者の同項の規定の適用を受ける課税期間における消費税法施行規則第二十二条第四項及び第二十七条第四項の規定の適用については、同令第二十二条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同令第二十七条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、「同項の」とあるのは「これらの」とする。
taxable periodmachine translation
「課税期間」
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 4-2 and 4-3
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 4, paragraph (1)