Article 53-4Scope, etc. of Residential Rental Buildings Subject to Adjustment of Consumption Tax on Purchases
第五十三条の四（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等）
Where Article 50-2, paragraph (1) applies to a residential rental building, Article 35-2 of the Act applies only to the residential rental portion that, under that paragraph, has been subject to the application of Article 30, paragraph (10) of the Act.
Where Article 50-2, paragraph (2) applies to a residential rental building, Article 35-2 of the Act applies only to the amount of tax on taxable purchases, etc. relating to the residential rental building for the taxable period for which, under that paragraph, Article 30, paragraph (10) of the Act has been applied.
The transfer of a residential rental building under Article 35-2, paragraph (2) of the Act is to include a transfer of assets in lieu of performance of an obligation, the acts set out in Article 2, paragraph (1), items (i) through (iii), and those deemed to be transfers of assets under Article 2, paragraph (2).
法第三十五条の二第二項の居住用賃貸建物の譲渡には、代物弁済による資産の譲渡、第二条第一項第一号から第三号までに掲げるもの及び同条第二項の規定により資産の譲渡を行つたものとされるものを含むものとする。
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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)