Article 57, paragraph (2), item (i)

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 (excluding those that fall under a transfer of specified low-value assets and 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), 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 (excluding that pertaining to a transfer of specified low-value assets; 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;