Article 21Matters to Be Stated in an Interim Return in the Case of Provisional Settlement of Accounts
第二十一条（仮決算をした場合の中間申告書の記載事項）
The matters specified by Ministry of Finance Order prescribed in Article 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).
法第四十三条第一項第五号に規定する財務省令で定める事項は、第二十条第一項各号に掲げる事項とする。
A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;
a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");
当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
any other matters for reference.
その他参考となるべき事項
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the interim filing period relating to that interim return;
当該中間申告書に係る中間申告対象期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;
当該中間申告対象期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
interim filing periodmachine translation
「中間申告対象期間」
An interim filing period as Article 43, paragraph (1) of the Consumption Tax Act uses the word: a one-month, three-month or six-month interim filing period under Article 42 of that Act, for which a business operator may file its interim return (中間申告書) on its actual figures, treating the period as a taxable period (課税期間).
Short name set inArticle 21, paragraph (2), item (i)· applies only in this article
consumption tax on purchasesmachine translation
「仕入れに係る消費税額」
The consumption tax on purchases as defined in Article 32, paragraph (1), item (i) of the Consumption Tax Act — the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) of that Act deducts — here worked out for the interim filing period (中間申告対象期間).
Short name set inArticle 21, paragraph (2), item (iii)· applies only in this article and in Article 22