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Supplementary Provisions, Article 7Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount Received as a Refund, etc. of Consideration for Purchases Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets Received from Another Person

第七条(仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例)

Where a business operator prescribed in Article 32, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of of the Supplementary Provisions of the Amending Act receives a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act, if the amount received as a refund, etc. of consideration for those purchases is not reasonably divided between the portion relating to taxable transfers, etc. of assets received from another person (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 32, paragraph (1), item (i) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the amount received as a refund, etc. of consideration for those purchases by the proportion that the amount of consideration paid for taxable purchases relating to 2019 reduced-rate transfers, etc. of assets accounts for in the total of the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 14, paragraph (3) of the Supplementary Provisions) relating to the refund, etc. of consideration for those purchases.

前段の規定により読み替えられた消費税法第三十二条第一項の事業者が、同項に規定する仕入れに係る対価の返還等を受けた場合において、当該仕入れに係る対価の返還等を受けた金額が他の者から受けた課税資産の譲渡等(元年軽減対象資産の譲渡等に該当するものを除く。)に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該仕入れに係る対価の返還等を受けた金額に、当該仕入れに係る対価の返還等に係る課税仕入れに係る支払対価の額(同法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下この条及び附則第十四条第三項において同じ。)の合計額のうちに元年軽減対象資産の譲渡等に係る課税仕入れに係る支払対価の額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十二条第一項第一号の規定を適用する。

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