①A business operator seeking to be subject to Article 30, paragraph (1) of the Act must organize the books and invoices, etc. prescribed in paragraph (7) of that Article and retain them, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in the following paragraph and paragraph (3)) have elapsed from the day following the last day of the taxable period that includes, for those books, the day on which they were closed and, for those invoices, etc., the day on which they were received (for the electronic or magnetic records listed in paragraph (9), item (ii) of that Article and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, the day on which they were provided), at its place for tax payment or the location of the office, place of business or other similar place relating to the transaction (referred to as "place for tax payment, etc." in the following paragraph) (for the electronic or magnetic records listed in Article 30, paragraph (9), item (ii) of the Act and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, limited to retention by a method specified by Ministry of Finance Order; the same applies hereinafter in this paragraph); provided, however, that for books or invoices, etc. prescribed in Article 30, paragraph (7) of the Act that fall under a case specified by Ministry of Finance Order, it is not required to retain them for more than five years from the day on which those two months have elapsed.

②A business operator seeking to be subject to Article 30, paragraph (1) of the Act with respect to the consumption tax on taxable purchases prescribed in that paragraph (limited to where the asset pertaining to the taxable purchase is gold or platinum bullion) must organize the identity verification document prescribed in paragraph (11) of that Article and retain it at its place for tax payment, etc. (where the identity verification document is an electronic or magnetic record, limited to retention by a method specified by Ministry of Finance Order), for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day of the taxable purchase.

③Retention under the preceding two paragraphs (excluding retention of electronic or magnetic records under those provisions) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding two paragraphs may be made by a method determined by the Minister of Finance.

①Where a business operator that comes to be subject to the application of Article 30, paragraph (10) of the Act with respect to a residential rental building (meaning a residential rental building prescribed in that paragraph; the same applies hereinafter through Article 53-4) that has a portion clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) of the Act has reasonably divided that residential rental building, according to its structure, equipment and other conditions, into that portion and the other portion (hereinafter in this paragraph and Article 53-4, paragraph (1) referred to as the "residential rental portion"), Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in the following paragraph and Article 53-4, paragraph (2)) pertaining to that residential rental portion.

②Where a residential rental building is subject to the application of Article 12-4, paragraph (1) of the Act as a self-constructed high-value specified asset prescribed in that paragraph, Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. pertaining to that residential rental building for the taxable periods on or after the taxable period that includes the day specified in item (ii) of Article 12-4, paragraph (1) of the Act.

①The export of securities and means of payment prescribed in Appended Table 2, item (ii) of the Act and monetary claims listed in Article 9, paragraph (1), item (iv) is not included in the export transactions, etc. prescribed in Article 31, paragraph (1) of the Act or the export of assets prescribed in paragraph (2) of that Article.

②With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount of consideration for a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of the Act made in Japan that falls under an export transaction, etc. prescribed in that paragraph is included in the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 48, paragraph (1), item (ii), and the portion of the amount of refund, etc. of consideration pertaining to transfers, etc. of assets prescribed in item (i) of that paragraph made in Japan that pertains to those falling under that export transaction, etc. is included in the amount of refund, etc. of consideration for export transactions, etc. prescribed in item (ii), (a) of that paragraph.

③With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount equivalent to the value of the assets pertaining to those that fall under the export of assets prescribed in Article 31, paragraph (2) of the Act is included in each of the total amount of consideration for transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) and the total amount of consideration for taxable transfers, etc. of assets prescribed in item (ii) of that paragraph.

④The value of the assets prescribed in the preceding paragraph is the free-on-board price at the port of export in Japan under Article 59-2, paragraph (2) (Quantity and Price to Be Declared) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto).

①A business operator that has received delivery of a qualified return invoice (meaning the qualified return invoice prescribed in Article 57-4, paragraph (3) of the Act; the same applies hereinafter) for a refund, etc. of consideration for purchases (meaning the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), or that has been provided with 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 return invoice, may, notwithstanding Article 32, paragraph (1) of the Act, apply Article 32 of the Act by treating the amount calculated by multiplying the amount of consumption tax, etc. set out in Article 57-4, paragraph (3), item (v) of the Act that is stated in that qualified return invoice or recorded in that electronic or magnetic record (where that qualified return invoice does not state that amount of consumption tax, etc. or that electronic or magnetic record does not record it, the amount calculated, as that amount of consumption tax, etc., in line with the method prescribed in Article 70-10) by 78/100 as the consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, prescribed in Article 32, paragraph (1), item (i) of the Act.

②Where a business operator has received a refund, etc. of consideration for purchases, and the amount for which that refund, etc. of consideration for purchases was received has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets received from another person (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 32, paragraph (1), item (i) of the Act applies with the amount calculated by multiplying the amount for which that refund, etc. of consideration for purchases was received by the proportion that the amount of consideration paid for taxable purchases pertaining to taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of consideration paid for taxable purchases pertaining to that refund, etc. of consideration for purchases treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.

①Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (1) of the Act, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (2) of the Act.

②Where the case falls under Article 32, paragraph (1), item (ii) of the Act, and there is a remainder obtained by deducting, from the amount set out in (a) of that item, the amount that cannot be fully deducted by deduction under the provisions of (b) of that item, or there is a remainder obtained by deducting, from the amount set out in (b) of that item, the amount that cannot be fully deducted by deduction under the provisions of (a) of that item, those remainders are deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which, as prescribed in that paragraph, the refund, etc. of consideration for purchases was received.

③Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (4) of the Act, the total amount of consumption tax for which a refund is received, as prescribed in that paragraph, is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund is received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (5) of the Act.

④The provisions of paragraph (2) apply mutatis mutandis to the amount of consumption tax for which a refund is received, as prescribed in Article 32, paragraph (4) of the Act, with respect to taxable goods taken out of a bonded area. In this case, the phrase "Article 32, paragraph (1), item (ii) of the Act" in paragraph (2) is deemed to be replaced with "Article 32, paragraph (4), item (ii) of the Act", and the phrase "refund, etc. of consideration for purchases was received" is deemed to be replaced with "refund is received".