The ratio calculated as provided by Cabinet Order as the taxable rental ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税賃貸割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
the remainder obtained by deducting, from the total amount of consideration for the lending of that residential rental building (limited to the portion held on the last day of the third-year taxable period prescribed in Article 35-2, paragraph (1) of the Act; the same applies in the following item) made by that business operator during the adjustment period (meaning the adjustment period prescribed in Article 35-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending made during that adjustment period;
当該事業者が調整期間（法第三十五条の二第一項に規定する調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（同項に規定する第三年度の課税期間の末日において有している部分に限る。同号において同じ。）の貸付けの対価の額の合計額から、当該調整期間に行つた当該貸付けに係る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 the lending (limited to lending put to taxable rental use (meaning taxable rental use prescribed in Article 35-2, paragraph (1) of the Act; the same applies in item (ii) of the following paragraph); the same applies in (a) and (b)) of that residential rental building made by that business operator during the adjustment period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用（法第三十五条の二第一項に規定する課税賃貸用をいう。次項第二号において同じ。）に供したものに限る。イ及びロにおいて同じ。）の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period by 100/78.
The ratio calculated as provided by Cabinet Order as the taxable transfer ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税譲渡等割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending of that residential rental building (where part of that residential rental building has been transferred, limited to the portion transferred; hereinafter the same applies in this item and the following item) made by that business operator during the taxable transfer adjustment period (meaning the taxable transfer adjustment period prescribed in Article 35-2, paragraph (3) of the Act; hereinafter the same applies in this item and the following item) and the amount of consideration for the transfer of that residential rental building made by that business operator, the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending and that transfer made during that taxable transfer adjustment period;
当該事業者が課税譲渡等調整期間（法第三十五条の二第三項に規定する課税譲渡等調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（当該居住用賃貸建物の一部を譲渡した場合には、その譲渡した部分に限る。以下この号及び次号において同じ。）の貸付けの対価の額の合計額と当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額との合計額から、当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡に係る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 sum of the total amount of consideration for the lending (limited to lending put to taxable rental use; the same applies in (a) and (b)) of that residential rental building made by that business operator during the taxable transfer adjustment period and the amount of consideration for the transfer of that residential rental building made by that business operator, 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 pertaining to that lending and that transfer made during that taxable transfer adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period by 100/78.
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
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
adjustment periodmachine translation
「調整期間」
In Article 53-2, paragraph (1), items (i) and (ii), the adjustment period as defined in Article 35-2, paragraph (1) of the Consumption Tax Act: the period from the day of the purchase, etc. (仕入れ等の日) of a residential rental building (居住用賃貸建物) to the last day of the third-year taxable period (第三年度の課税期間).
Defined inArticle 53-2, paragraph (1), item (i)· applies only in this item and in Article 53-2, paragraph (1), item (ii)
taxable rental usemachine translation
「課税賃貸用」
Taxable rental use as defined in Article 35-2, paragraph (1) of the Consumption Tax Act: use of a residential rental building (居住用賃貸建物) for leasing other than the leasing of housing listed in item (xiii) of Appended Table 2 of that Act, which is non-taxable.
Defined inArticle 53-2, paragraph (1), item (ii)· applies only in this provision and in Article 53-2, paragraph (2), item (ii)
taxable transfer adjustment periodmachine translation
「課税譲渡等調整期間」
The taxable transfer adjustment period as defined in Article 35-2, paragraph (3) of the Consumption Tax Act: the period from the day of the purchase, etc. (仕入れ等の日) of a residential rental building (居住用賃貸建物) to the day the business operator transferred it to another person.
Defined inArticle 53-2, paragraph (2), item (i)· applies only in this item and in Article 53-2, paragraph (2), item (ii)