Order for Enforcement of the Consumption Tax Act
Article 57, paragraph (3), item (i)
第五十七条第三項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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 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