Article 62Special Provisions on Method of Calculating Consumption Tax on the Tax Base Amount
第六十二条（課税標準額に対する消費税額の算出方法の特例）
The amount specified by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount specified in each of the following items for the category of taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this paragraph, Article 65, item (i) and Article 68) set out in that item, and the amount calculated as provided by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount calculated by multiplying the total of the amounts specified in those items by 78/100:
a taxable transfer, etc. of assets for which a qualified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (1), item (v) of the Act that is stated in that qualified invoice;
適格請求書を交付した課税資産の譲渡等 当該適格請求書に記載した法第五十七条の四第一項第五号に掲げる消費税額等
a taxable transfer, etc. of assets for which a qualified simplified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (2), item (v) of the Act that is stated in that qualified simplified invoice;
適格簡易請求書を交付した課税資産の譲渡等 当該適格簡易請求書に記載した法第五十七条の四第二項第五号に掲げる消費税額等
a taxable transfer, etc. of assets for which the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in a qualified invoice or qualified simplified invoice was provided: the amount of consumption tax, etc. set out in paragraph (1), item (v) or paragraph (2), item (v) of that Article that is recorded in that electronic or magnetic record.
適格請求書又は適格簡易請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を提供した課税資産の譲渡等 当該電磁的記録に記録した同条第一項第五号又は第二項第五号に掲げる消費税額等
The provision specified by Cabinet Order as prescribed in the proviso to Article 45, paragraph (5) of the Act is the proviso to Article 28, paragraph (1) of the Act.
Read this with the articles around it
qualified invoicemachine translation
「適格請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.
Defined inArticle 46, paragraph (1), item (i)
qualified simplified invoicemachine translation
「適格簡易請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.
Defined inArticle 46, paragraph (1), item (ii)