Article 57Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
第五十七条（中小事業者の仕入れに係る消費税額の控除の特例）
In addition to what is provided for in the following paragraph and paragraph (3), the businesses specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act are the businesses set out in the following items, and the rate specified by Cabinet Order as prescribed in item (i) of that paragraph is the rate specified in each of the following items for the category of those businesses:
次項及び第三項に定めるもののほか、法第三十七条第一項第一号に規定する政令で定める事業は、次の各号に掲げる事業とし、同項第一号に規定する政令で定める率は、当該事業の区分に応じ当該各号に定める率とする。
type 1 business: 90/100;
第一種事業 百分の九十
type 2 business: 80/100;
第二種事業 百分の八十
type 3 business: 70/100;
第三種事業 百分の七十
type 5 business: 50/100;
第五種事業 百分の五十
type 6 business: 40/100.
第六種事業 百分の四十
Where the businesses carried on by a business operator are two or more businesses among type 4 business and the businesses set out in the items of the preceding paragraph, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act is the ratio of the total of the amounts set out in the following items to the total of the remainders prescribed in those items (referred to as "consumption tax on sales" in the following paragraph):
事業者の営む事業が前項各号に掲げる事業又は第四種事業のうち二以上の事業である場合には、法第三十七条第一項第一号に規定する政令で定める率は、次の各号に規定する残額の合計額（次項において「売上げに係る消費税額」という。）のうちに当該各号に掲げる金額の合計額の占める割合とする。
Changes on (Cabinet Order No. 96 of 2026)
the amount calculated by multiplying by 90/100 the remainder (referred to as "consumption tax for type 1 business" in item (ii), (a) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 1 business made in Japan during that taxable period, the total amount of consumption tax relating to the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (hereinafter in this paragraph referred to as "consumption tax on refunds, etc. of consideration for sales") that pertain to type 1 business and were made during that taxable period;
the amount calculated by multiplying by 80/100 the remainder (referred to as "consumption tax for type 2 business" in item (ii), (b) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 2 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 2 business made during that taxable period;
当該課税期間中に国内において行つた第二種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第二種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ロにおいて「第二種事業に係る消費税額」という。）に百分の八十を乗じて計算した金額
the amount calculated by multiplying by 70/100 the remainder (referred to as "consumption tax for type 3 business" in item (ii), (c) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 3 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 3 business made during that taxable period;
当該課税期間中に国内において行つた第三種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第三種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ハにおいて「第三種事業に係る消費税額」という。）に百分の七十を乗じて計算した金額
the amount calculated by multiplying by 60/100 the remainder (referred to as "consumption tax for type 4 business" in item (ii), (d) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 4 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 4 business made during that taxable period;
当該課税期間中に国内において行つた第四種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第四種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ニにおいて「第四種事業に係る消費税額」という。）に百分の六十を乗じて計算した金額
the amount calculated by multiplying by 50/100 the remainder (referred to as "consumption tax for type 5 business" in item (ii), (e) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 5 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 5 business made during that taxable period;
当該課税期間中に国内において行つた第五種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第五種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ホにおいて「第五種事業に係る消費税額」という。）に百分の五十を乗じて計算した金額
the amount calculated by multiplying by 40/100 the remainder obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 6 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 6 business made during that taxable period.
当該課税期間中に国内において行つた第六種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第六種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額に百分の四十を乗じて計算した金額
In the case of the preceding paragraph, where a business operator falls under any of the following cases, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act may, notwithstanding the preceding paragraph, be the ratio specified in each of the following items for the category of cases set out in that item:
前項の場合において、次に掲げる場合に該当するときは、法第三十七条第一項第一号に規定する政令で定める率は、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める割合とすることができる。
Changes on (Cabinet Order No. 96 of 2026)
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article) made in Japan by that business operator during that taxable period relating to a specified single business (meaning one business among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to that specified single business, to the taxable sales of that business operator for that taxable period (meaning the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that taxable period, the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period; the same applies in the following item) is 75/100 or more: the ratio specified respectively for the following categories of cases:
当該事業者の当該課税期間における課税売上高（当該課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）の対価の額の合計額から当該課税期間中に行つた売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次号において同じ。）のうちに当該課税期間中に国内において行つた特定一事業（第一項各号に掲げる事業又は第四種事業のうち一の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定一事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合 次に掲げる場合の区分に応じそれぞれ次に定める割合
where that specified single business is a type 1 business: 90/100;
当該特定一事業が第一種事業である場合 百分の九十
where that specified single business is a type 2 business: 80/100;
当該特定一事業が第二種事業である場合 百分の八十
where that specified single business is a type 3 business: 70/100;
当該特定一事業が第三種事業である場合 百分の七十
where that specified single business is a type 4 business: 60/100;
当該特定一事業が第四種事業である場合 百分の六十
where that specified single business is a type 5 business: 50/100;
当該特定一事業が第五種事業である場合 百分の五十
where that specified single business is a type 6 business: 40/100;
当該特定一事業が第六種事業である場合 百分の四十
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan by that business operator during that taxable period relating to specified two businesses (meaning two businesses among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to those specified two businesses, to the taxable sales of that business operator for that taxable period is 75/100 or more: the ratio specified respectively for the following categories of cases:
当該事業者の当該課税期間における課税売上高のうちに当該課税期間中に国内において行つた特定二事業（第一項各号に掲げる事業又は第四種事業のうち二の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定二事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合 次に掲げる場合の区分に応じそれぞれ次に定める割合
where the specified two businesses are a type 1 business and a business other than a type 1 business: the ratio of the total of the following amounts to the consumption tax on sales:
当該特定二事業が第一種事業と第一種事業以外の事業とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
the amount set out in item (i) of the preceding paragraph;
前項第一号に掲げる金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 1 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
売上げに係る消費税額から第一種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
where the business other than that type 1 business is a type 2 business: 80/100;
where the business other than that type 1 business is a type 3 business: 70/100;
where the business other than that type 1 business is a type 4 business: 60/100;
where the business other than that type 1 business is a type 5 business: 50/100;
where the business other than that type 1 business is a type 6 business: 40/100;
where the specified two businesses are a type 2 business and a business other than a type 2 business (excluding a type 1 business): the ratio of the total of the following amounts to the consumption tax on sales:
当該特定二事業が第二種事業と第二種事業以外の事業（第一種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
the amount set out in item (ii) of the preceding paragraph;
前項第二号に掲げる金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 2 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
売上げに係る消費税額から第二種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
where the business other than that type 2 business is a type 3 business: 70/100;
where the business other than that type 2 business is a type 4 business: 60/100;
where the business other than that type 2 business is a type 5 business: 50/100;
where the business other than that type 2 business is a type 6 business: 40/100;
where the specified two businesses are a type 3 business and a business other than a type 3 business (excluding a type 1 business and type 2 business): the ratio of the total of the following amounts to the consumption tax on sales:
当該特定二事業が第三種事業と第三種事業以外の事業（第一種事業及び第二種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
the amount set out in item (iii) of the preceding paragraph;
前項第三号に掲げる金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 3 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
売上げに係る消費税額から第三種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
where the business other than that type 3 business is a type 4 business: 60/100;
where the business other than that type 3 business is a type 5 business: 50/100;
where the business other than that type 3 business is a type 6 business: 40/100;
where the specified two businesses are a type 4 business and a business other than a type 4 business (excluding a type 1 business, type 2 business and type 3 business): the ratio of the total of the following amounts to the consumption tax on sales:
当該特定二事業が第四種事業と第四種事業以外の事業（第一種事業、第二種事業及び第三種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
the amount set out in item (iv) of the preceding paragraph;
前項第四号に掲げる金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 4 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
売上げに係る消費税額から第四種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
where the business other than that type 4 business is a type 5 business: 50/100;
where the business other than that type 4 business is a type 6 business: 40/100;
where the specified two businesses are a type 5 business and a type 6 business: the ratio of the total of the following amounts to the consumption tax on sales:
当該特定二事業が第五種事業と第六種事業とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
the amount set out in item (v) of the preceding paragraph;
前項第五号に掲げる金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 5 business from the consumption tax on sales by 40/100.
売上げに係る消費税額から第五種事業に係る消費税額を控除した金額に百分の四十を乗じて計算した金額
The application of the preceding two paragraphs, where among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on two or more businesses among type 4 business and the businesses set out in the items of paragraph (1) there are those for which no classification has been made by type of those businesses, is as set out in the following items:
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business and a type 2 business, there are those for which no classification has been made as to whether they relate to a type 1 business or a type 2 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 2 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business or type 2 business and a type 3 business, there are those for which no classification has been made as to whether they relate to a type 1 business or type 2 business or to a type 3 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 3 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business or type 3 business and a type 4 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business or type 3 business or to a type 4 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 4 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business, type 3 business or type 4 business and a type 5 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business, type 3 business or type 4 business or to a type 5 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 5 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 6 business and a business other than a type 6 business, there are those for which no classification has been made as to whether they relate to a type 6 business or to a business other than a type 6 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 6 business.
第六種事業と第六種事業以外の事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第六種事業に係るものであるか第六種事業以外の事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第六種事業に係るものとする。
In the preceding paragraphs, the meanings of the terms set out in the following items are as prescribed in those items.
前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
type 1 business: means wholesale business;
第一種事業 卸売業をいう。
type 2 business: means the following businesses:
第二種事業 次に掲げる事業をいう。
retail business;
小売業
agriculture (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
農業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
forestry (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
林業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
fishery (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
漁業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
type 3 business: means the following businesses (excluding those that fall under the businesses set out in the preceding two items and businesses that conduct the provision of services for consideration in the form of processing fees or similar charges):
第三種事業 次に掲げる事業（前二号に掲げる事業に該当するもの及び加工賃その他これに類する料金を対価とする役務の提供を行う事業を除く。）をいう。
agriculture;
農業
forestry;
林業
fishery;
漁業
mining;
鉱業
construction business;
建設業
manufacturing (including a business of retail sale of inventory that has been manufactured);
製造業（製造した棚卸資産を小売する事業を含む。）
electricity business, gas business, heat supply business and water supply business;
電気業、ガス業、熱供給業及び水道業
type 5 business: means the following businesses (excluding those that fall under the businesses set out in the preceding three items):
第五種事業 次に掲げる事業（前三号に掲げる事業に該当するものを除く。）をいう。
transportation and communications business;
運輸通信業
finance business and insurance business;
金融業及び保険業
service industry (excluding those that fall under the restaurant business);
サービス業（飲食店業に該当するものを除く。）
type 6 business: means real estate business (excluding those that fall under the businesses set out in the preceding items);
第六種事業 不動産業（前各号に掲げる事業に該当するものを除く。）をいう。
type 4 business: means businesses other than those set out in the preceding items;
第四種事業 前各号に掲げる事業以外の事業をいう。
Changes on (Cabinet Order No. 96 of 2026)
tax-exclusive amount of refunds, etc. of consideration for sales: means the amount obtained by deducting, from the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act, the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in that paragraph by 100/78.
The wholesale business in item (i) of the preceding paragraph means a business of selling goods purchased from another person to another business operator without changing their nature and form, and the retail business in item (ii), (a) of that paragraph means a business of selling goods purchased from another person without changing their nature and form, other than a business set out in item (i) of that paragraph.
Read this with the articles around it
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
consumption tax on salesmachine translation
「売上げに係る消費税額」
In Article 57, paragraphs (2) and (3), for a business operator carrying on two or more of the types of business of the simplified method, the total, over those types, of the consumption tax on its taxable transfers, etc. of assets (課税資産の譲渡等) in each type in the taxable period less the consumption tax on its refunds, etc. of consideration for sales in that type; the rate under Article 37, paragraph (1), item (i) of the Consumption Tax Act is worked out against it.
Short name set inArticle 57, paragraph (2)· applies only in this provision and in Article 57, paragraph (3)
consumption tax on refunds, etc. of consideration for salesmachine translation
「売上げに係る対価の返還等の金額に係る消費税額」
In Article 57, paragraph (2), the consumption tax, as Article 38, paragraph (1) of the Consumption Tax Act refers to it, on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) a business operator made in the taxable period in each of the types of business of the simplified method (first-type to sixth-type business).
Short name set inArticle 57, paragraph (2), item (i)· applies only in this paragraph
consumption tax for type 1 businessmachine translation
「第一種事業に係る消費税額」
In Article 57, paragraph (2), item (i) and paragraph (3), item (ii), (a), the consumption tax on the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in type 1 business (第一種事業) in the taxable period, less the consumption tax on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in that business in the period.
Short name set inArticle 57, paragraph (2), item (i)· applies only in this provision and in Article 57, paragraph (3), item (ii), (a)
consumption tax for type 2 businessmachine translation
「第二種事業に係る消費税額」
In Article 57, paragraph (2), item (ii) and paragraph (3), item (ii), (b), the consumption tax on the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in type 2 business (第二種事業) in the taxable period, less the consumption tax on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in that business in the period.
Short name set inArticle 57, paragraph (2), item (ii)· applies only in this provision and in Article 57, paragraph (3), item (ii), (b)
consumption tax for type 3 businessmachine translation
「第三種事業に係る消費税額」
In Article 57, paragraph (2), item (iii) and paragraph (3), item (ii), (c), the consumption tax on the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in type 3 business (第三種事業) in the taxable period, less the consumption tax on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in that business in the period.
Short name set inArticle 57, paragraph (2), item (iii)· applies only in this provision and in Article 57, paragraph (3), item (ii), (c)
consumption tax for type 4 businessmachine translation
「第四種事業に係る消費税額」
In Article 57, paragraph (2), item (iv) and paragraph (3), item (ii), (d), the consumption tax on the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in type 4 business (第四種事業) in the taxable period, less the consumption tax on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in that business in the period.
Short name set inArticle 57, paragraph (2), item (iv)· applies only in this provision and in Article 57, paragraph (3), item (ii), (d)
consumption tax for type 5 businessmachine translation
「第五種事業に係る消費税額」
In Article 57, paragraph (2), item (v) and paragraph (3), item (ii), (e), the consumption tax on the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in type 5 business (第五種事業) in the taxable period, less the consumption tax on the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in that business in the period.
Short name set inArticle 57, paragraph (2), item (v)· applies only in this provision and in Article 57, paragraph (3), item (ii), (e)
taxable salesmachine translation
「課税売上高」
In Article 57, paragraph (3), items (i) and (ii), the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) a business operator made in Japan in the taxable period, other than those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or another law or treaty, less its refunds, etc. of tax-exclusive consideration for sales (売上げに係る税抜対価の返還等) in the period.
Defined inArticle 57, paragraph (3), item (i)· applies only in this provision and in Article 57, paragraph (3), item (ii)
type 1 businessmachine translation
「第一種事業」
In Article 57, which sets the rates of deemed purchases for the simplified computation under Article 37 of the Consumption Tax Act, wholesale business (卸売業).
Defined inArticle 57, paragraph (5), item (i)· applies only in this provision and in Article 57, paragraphs (1) to (4)
type 2 businessmachine translation
「第二種事業」
In Article 57, retail business (小売業), and agriculture, forestry and fisheries so far as they transfer the food and beverages (飲食料品) listed in item (i) of Appended Table 1 of the Consumption Tax Act.
Defined inArticle 57, paragraph (5), item (ii)· applies only in this provision and in Article 57, paragraphs (1) to (4)
type 3 businessmachine translation
「第三種事業」
In Article 57, agriculture, forestry, fisheries, mining, construction, manufacturing (including the retail sale of goods one has made), and electricity, gas, heat supply and water supply businesses, other than those that are type 1 business (第一種事業) or type 2 business (第二種事業) and businesses providing services for processing fees or similar charges.
Defined inArticle 57, paragraph (5), item (iii)· applies only in this provision and in Article 57, paragraphs (1) to (4)
type 5 businessmachine translation
「第五種事業」
In Article 57, transport and communications, finance and insurance, and service businesses other than restaurants, so far as they are not type 1 business (第一種事業), type 2 business (第二種事業) or type 3 business (第三種事業).
Defined inArticle 57, paragraph (5), item (iv)· applies only in this provision and in Article 57, paragraphs (1) to (4)
type 6 businessmachine translation
「第六種事業」
In Article 57, real estate business (不動産業), so far as it is not type 1, 2, 3 or 5 business.
Defined inArticle 57, paragraph (5), item (v)· applies only in this provision and in Article 57, paragraphs (1) to (4)
type 4 businessmachine translation
「第四種事業」
In Article 57, any business that is not type 1, 2, 3, 5 or 6 business.
Defined inArticle 57, paragraph (5), item (vi)· applies only in this provision and in Article 57, paragraphs (1) to (4)
tax-exclusive amount of refunds, etc. of consideration for salesmachine translation
「売上げに係る税抜対価の返還等の金額」
In Article 57, paragraph (5), the amount of refunds, etc. of consideration for sales (売上げに係る対価の返還等) under Article 38, paragraph (1) of the Consumption Tax Act, less 100/78 of the consumption tax on them.
Defined inArticle 57, paragraph (5), item (vii)· applies only in this provision and in Article 57, paragraphs (1) to (4)