# 消費税法 / Consumption Tax Act — 第十六条 (Article 16) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十六条 (Article 16)（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — address `art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-16 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十六条（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms of Assets Giving Rise to Timber Income or Capital Gains of Individual Business Operators caption: machine translation, not official art-16 · https://japanlaw.org/ja/consumption-tax-act/art-16 · https://japanlaw.org/l/363AC0000000108/art-16 **第一項** 個人事業者が所得税法第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）に規定する山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に該当する資産の譲渡等（以下この条において「延払条件付譲渡」という。）を行つた場合において、当該個人事業者（その相続人を含む。以下この条において同じ。）が当該延払条件付譲渡に係る所得税の額の全部又は一部につき同項の延納の許可を受けたときは、当該延払条件付譲渡のうち当該延払条件付譲渡に係る賦払金の額で当該延払条件付譲渡をした日の属する課税期間においてその支払の期日が到来しないもの（当該課税期間において支払を受けたものを除く。）に係る部分については、当該個人事業者が当該課税期間において資産の譲渡等を行わなかつたものとみなして、当該部分に係る対価の額を当該課税期間における当該延払条件付譲渡に係る対価の額から控除することができる。 art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 Where an individual business operator has made a transfer, etc. of assets that falls under a transfer on deferred payment terms of assets giving rise to timber income or capital gains prescribed in Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Income Tax Act (hereinafter in this Article referred to as a "transfer on deferred payment terms"), if that individual business operator (including its heir; the same applies hereafter in this Article) has obtained the permission for deferred payment under that paragraph for all or part of the amount of income tax pertaining to that transfer on deferred payment terms, then, for the part of that transfer on deferred payment terms that pertains to installments of that transfer on deferred payment terms whose payment due dates do not arrive in the taxable period that includes the day on which that transfer on deferred payment terms was made (excluding installments received in that taxable period), the individual business operator may deem that it did not make a transfer, etc. of assets in that taxable period, and deduct the amount of consideration pertaining to that part from the amount of consideration pertaining to that transfer on deferred payment terms in that taxable period. machine translation, not official **第二項** 前項の規定により延払条件付譲渡をした日の属する課税期間において資産の譲渡等を行わなかつたものとみなされた部分は、政令で定めるところにより、当該個人事業者が当該延払条件付譲渡に係る賦払金の支払の期日の属する各課税期間においてそれぞれ当該賦払金に係る部分の資産の譲渡等を行つたものとみなす。ただし、延払条件付譲渡に係る所得税の額につき所得税法第百三十五条第一項（延払条件付譲渡に係る所得税額の延納の取消し）の規定により前項の延納の許可が取り消された場合は、当該延納の許可が取り消された日の属する課税期間以後の課税期間については、この限りでない。 art-16/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/art-16/par-2 The part that is deemed under the preceding paragraph not to have been the subject of a transfer, etc. of assets in the taxable period that includes the day on which the transfer on deferred payment terms was made is deemed to be the subject of a transfer, etc. of assets made, as provided by Cabinet Order, by that individual business operator in each taxable period that includes the due date for payment of the installments pertaining to that transfer on deferred payment terms, for the part pertaining to each such installment; provided, however, that where, with respect to the amount of income tax pertaining to the transfer on deferred payment terms, the permission for deferred payment referred to in the preceding paragraph is rescinded pursuant to Article 135, paragraph (1) (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Income Tax Act, this does not apply to the taxable periods on or after the taxable period that includes the day on which the permission for deferred payment was rescinded. machine translation, not official **第三項** 第一項の規定の適用を受けようとする個人事業者は、当該適用を受けようとする課税期間及び前項本文の規定の適用を受けようとする各課税期間に係る第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む。次条第四項及び第十八条第二項において同じ。）にその旨を付記するものとする。 art-16/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 An individual business operator that intends to be subject to the application of paragraph (1) is to make a note to that effect on the return under Article 45, paragraph (1) for the taxable period for which it intends to be subject to that application and for each taxable period for which it intends to be subject to the application of the main clause of the preceding paragraph (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes that pertains to that return; the same applies in Article 17, paragraph (4) and Article 18, paragraph (2)). machine translation, not official **第四項** 前項に定めるもののほか、第一項の規定の適用を受ける個人事業者が死亡した場合又は第九条第一項本文の規定の適用を受けることとなつた場合における延払条件付譲渡に係る資産の譲渡等の時期の特例その他第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。 art-16/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-16/par-4 · https://japanlaw.org/l/363AC0000000108/art-16/par-4 In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets pertaining to a transfer on deferred payment terms in the case where an individual business operator to which paragraph (1) applies has died or has become subject to the application of the main clause of Article 9, paragraph (1), and other matters necessary for the application of paragraph (1) or (2), are specified by Cabinet Order. machine translation, not official --- ## Cites - art-16/par-1: 所得税法第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 - art-16/par-1: この条 → 消費税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/consumption-tax-act/art-16 · https://japanlaw.org/l/363AC0000000108/art-16 - art-16/par-2: 前項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - art-16/par-2: 所得税法第百三十五条第一項 → 所得税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/ja/income-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1 - art-16/par-3: 第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - art-16/par-3: 前項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/art-16/par-2 - art-16/par-3: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-16/par-3: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2 - art-16/par-3: 次条第四項 → 消費税法 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-4 · https://japanlaw.org/l/363AC0000000108/art-17/par-4 - art-16/par-3: 第十八条第二項 → 消費税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-2 · https://japanlaw.org/l/363AC0000000108/art-18/par-2 - art-16/par-4: 前項 → 消費税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 - art-16/par-4: 第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - art-16/par-4: 第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-16/par-4: 第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/art-16/par-2 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 消費税法 第十六条第一項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - 消費税法 第十六条第二項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/art-16/par-2 - 消費税法 第十六条第三項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 - 消費税法 第十六条第四項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act/art-16/par-4 · https://japanlaw.org/l/363AC0000000108/art-16/par-4 - 消費税法 第四十三条第二項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act/art-43/par-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-2 - 消費税法 第四十五条第五項（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-5 - 消費税法 附則第七条第二項（割賦販売等に係る資産の譲渡等の時期の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-7/par-2 - 消費税法 附則第六条第一項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-1 - 消費税法 附則第六条第二項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-2 - 消費税法 附則第十二条第一項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12/par-1 - 消費税法 附則第二十八条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4101-24/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-3 - 消費税法 附則第二十八条第四項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4101-24/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-4 - 消費税法 附則第二十八条第五項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4101-24/art-28/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-5 - 消費税法 附則第六条第一項（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-6/par-1 - 消費税法 附則第十六条の二第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-1 - 消費税法 附則第三十五条第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1 - 消費税法 附則第五十条第二項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 - 消費税法 附則第四十四条第一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 - 消費税法 附則第四十四条第五項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-007, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13