The case specified by Cabinet Order as a case of significant increase prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio (meaning the taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) for the taxable period of purchase, etc. (meaning the taxable period of purchase, etc. prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this Article), the proportion accounted for by the ratio obtained by deducting the taxable sales ratio for the taxable period of purchase, etc. from the aggregate taxable sales ratio (meaning the aggregate taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) is 50/100 or more, and the ratio obtained by deducting that taxable sales ratio from that aggregate taxable sales ratio is 5/100 or more.
The case specified by Cabinet Order as a case of significant decrease prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio for the taxable period of purchase, etc., the proportion accounted for by the ratio obtained by deducting the aggregate taxable sales ratio from the taxable sales ratio for the taxable period of purchase, etc. is 50/100 or more, and the ratio obtained by deducting that aggregate taxable sales ratio from that taxable sales ratio is 5/100 or more.
The taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
the remainder obtained by deducting, from the total amount of consideration for transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this Chapter) made by that business operator in Japan during each taxable period from the taxable period of purchase, etc. through the third-year taxable period (meaning the third-year taxable period prescribed in Article 33, paragraph (1) of the Act; the same applies in paragraph (6)) (hereinafter in this Article referred to as the "aggregate taxable period"), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) made in Japan during the aggregate taxable period;
当該事業者が仕入れ等の課税期間から第三年度の課税期間（法第三十三条第一項に規定する第三年度の課税期間をいう。第六項において同じ。）までの各課税期間（以下この条において「通算課税期間」という。）中に国内において行つた資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この章において同じ。）の合計額から、通算課税期間中に国内において行つた第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made by that business operator in Japan during the aggregate taxable period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that aggregate taxable period);
通算課税期間中に国内において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該通算課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period by 100/78.
The provisions of Article 48, paragraphs (2) through (6) and Article 51, paragraphs (2) through (4) apply mutatis mutandis to the calculation of the aggregate taxable sales ratio prescribed in the preceding paragraph. In this case, the phrase "item (i) of the preceding paragraph" in Article 48, paragraph (2) is deemed to be replaced with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (3) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1)" in Article 48, paragraph (4) with "Article 53, paragraph (3)"; the phrase "paragraph (1), item (i) of this Article" in Article 48, paragraph (5) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (6) with "Article 53, paragraph (3), item (i)"; the phrase "Article 48, paragraph (1), item (ii)" in Article 51, paragraph (2) with "Article 53, paragraph (3), item (ii)"; and the phrase "Article 48, paragraph (1), item (i)" in Article 51, paragraph (3) with "Article 53, paragraph (3), item (i)".
第四十八条第二項から第六項まで及び第五十一条第二項から第四項までの規定は、前項に規定する通算した課税売上割合を計算する場合について準用する。この場合において、第四十八条第二項中「前項第一号」とあるのは「第五十三条第三項第一号」と、同条第三項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、同条第四項中「第一項の規定」とあるのは「第五十三条第三項の規定」と、同条第五項中「第一項第一号に規定する」とあるのは「第五十三条第三項第一号に規定する」と、同条第六項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、第五十一条第二項中「第四十八条第一項第二号」とあるのは「第五十三条第三項第二号」と、同条第三項中「第四十八条第一項第一号」とあるのは「第五十三条第三項第一号」と読み替えるものとする。
Where Article 30, paragraph (3), main clause of the Act has been applied in the taxable period of purchase, etc., the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3), the ratio calculated in the manner provided in paragraph (3), based on the method of calculating the ratio approved under Article 30, paragraph (3), item (ii) of the Act.
Where a business operator prescribed in Article 33, paragraph (1) of the Act comes to be subject to the application of Article 30, paragraph (3), main clause of the Act, or comes to be no longer subject to the application of the main clause of that paragraph, in any of the taxable periods from the taxable period following the taxable period of purchase, etc. through the third-year taxable period, the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3) or the preceding paragraph, the ratio calculated by dividing the ratio obtained by totaling the respective taxable sales ratios prescribed in Article 30, paragraph (2) of the Act and the ratios relating to the approval prescribed in paragraph (3) of that Article for the taxable periods included in the aggregate taxable period by the number of taxable periods included in the aggregate taxable period.
Read this with the articles around it
refund, etc. of consideration for export transactions, etc.machine translation
「輸出取引等に係る対価の返還等」
In Article 19, a refund of all or part of the price of a taxable transfer, etc. of assets (課税資産の譲渡等) exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or another law or treaty, or a reduction of the receivable for that price, made because goods were returned or a discount or rebate was given.
Short name set inArticle 19, paragraph (1)· applies only in this article
taxable period of purchase, etc.machine translation
「仕入れ等の課税期間」
In Article 53, the taxable period of purchase as defined in Article 33, paragraph (1) of the Consumption Tax Act: the taxable period that includes the day the business operator made the taxable purchase (課税仕入れ) or specified taxable purchase (特定課税仕入れ) of an adjustment-target fixed asset (調整対象固定資産), or took it out of a bonded area (保税地域) as taxable goods.
Defined inArticle 53, paragraph (1)· applies only in this article
taxable sales ratiomachine translation
「課税売上割合」
The ratio, calculated as a Cabinet Order (政令) sets, of the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) a business made in Japan in a taxable period to the total consideration for all the transfers, etc. of assets (資産の譲渡等) it made in Japan in that period, other than specified transfers, etc. of assets (特定資産の譲渡等).
Defined inArticle 53, paragraph (1)· applies only in this paragraph and in Article 53, paragraph (2)
aggregate taxable sales ratiomachine translation
「通算課税売上割合」
In Article 53, paragraphs (1) and (2), the aggregate taxable sales ratio used in Article 33, paragraph (1) of the Consumption Tax Act: the taxable sales ratios (課税売上割合) that should apply in each taxable period from the taxable period of purchase, etc. (仕入れ等の課税期間) to the third-year taxable period (第三年度の課税期間), combined as Article 53, paragraph (3) sets.
Defined inArticle 53, paragraph (1)· applies only in this paragraph and in Article 53, paragraph (2)
amount of considerationmachine translation
「対価の額」
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
Defined inArticle 53, paragraph (3), item (i)· applies only in this chapter
third-year taxable periodmachine translation
「第三年度の課税期間」
The third-year taxable period as referred to in Article 33, paragraph (1) of the Consumption Tax Act and defined in paragraph (2) of that Article: the taxable period containing the day three years after the start of the taxable period in which an adjustment-target fixed asset (調整対象固定資産) was bought or taken out of a bonded area.
Defined inArticle 53, paragraph (3), item (i)· applies only in this provision and in Article 53, paragraph (6)
aggregate taxable periodmachine translation
「通算課税期間」
In Article 53, each taxable period from the taxable period of purchase, etc. (仕入れ等の課税期間) of an adjustment-target fixed asset to the third-year taxable period (第三年度の課税期間).
Short name set inArticle 53, paragraph (3), item (i)· applies only in this article