Article 19Treatment of Amounts of Refunds, etc. of Consideration for Export Transactions, etc. in Calculating Taxable Sales for the Base Period

Where a business operator, in the base period, has received returned goods, or granted a discount or rebate, with respect to a taxable transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act or other laws or treaties (excluding those that fall under a specified transfer, etc. of assets; the same applies from the following Article through Article 25-4), and has thereby refunded all or part of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration provided for in Article 28, paragraph (1) of the Act; the same applies in this Article, Article 22, Article 23 and Article 25-4, paragraph (1)) or reduced all or part of the amount of accounts receivable or other claims pertaining to the amount of consideration for the taxable transfer, etc. of assets (referred to as the "refund, etc. of consideration for export transactions, etc." in this Article), the calculation of the amount listed in Article 9, paragraph (2), item (i), (a) of the Act is to be made including the amount of the refund, etc. of consideration for export transactions, etc. made during that base period.