Article 50-2Scope of Residential Rental Buildings Not Subject to Deduction of Consumption Tax on Purchases
第五十条の二（仕入れに係る消費税額の控除の対象外となる居住用賃貸建物の範囲）
Where a business operator that comes to be subject to the application of Article 30, paragraph (10) of the Act with respect to a residential rental building (meaning a residential rental building prescribed in that paragraph; the same applies hereinafter through Article 53-4) that has a portion clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) of the Act has reasonably divided that residential rental building, according to its structure, equipment and other conditions, into that portion and the other portion (hereinafter in this paragraph and Article 53-4, paragraph (1) referred to as the "residential rental portion"), Article 30, paragraph (10) of the Act applies only to the amount 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 in the following paragraph and Article 53-4, paragraph (2)) pertaining to that residential rental portion.
Where a residential rental building is subject to the application of Article 12-4, paragraph (1) of the Act as a self-constructed high-value specified asset prescribed in that paragraph, Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. pertaining to that residential rental building for the taxable periods on or after the taxable period that includes the day specified in item (ii) of Article 12-4, paragraph (1) of the Act.
Read this with the articles around it
residential rental buildingmachine translation
「居住用賃貸建物」
A residential rental building as defined in Article 30, paragraph (10) of the Consumption Tax Act: a building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2 of that Act; the tax on purchasing it is not deducted under Article 30, paragraph (1) of that Act.
Defined inArticle 50-2, paragraph (1)· applies only in this provision and in Articles 50-2 to 53-4
residential rental portionmachine translation
「居住用賃貸部分」
In Article 50-2, paragraph (1) and Article 53-4, paragraph (1), the part of a residential rental building (居住用賃貸建物) other than the part clearly not to be used for leasing housing (住宅の貸付け), where the business operator has reasonably divided the building by its structure, equipment and other circumstances.
Short name set inArticle 50-2, paragraph (1)· applies only in this paragraph and in Article 53-4, paragraph (1)
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 deducted under paragraph (1) of that Article for a taxable period — the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
Defined inArticle 50-2, paragraph (1)· applies only in this provision and in Article 50-2, paragraph (2); and Article 53-4, paragraph (2)