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Article 31第三十一条
Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Export of Non-Taxable Assets, etc.（非課税資産の輸出等を行つた場合の仕入れに係る消費税額の控除の特例）
Article 31, paragraph (1)
Where a business operator conducts in Japan, among transfers, etc. of assets for which consumption tax is not to be imposed under the provisions of Article 6, paragraph (1) (hereinafter in this paragraph referred to as "non-taxable transfers, etc. of assets"), one that falls under the transfers, etc. of assets listed in the items of Article 7, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as "export transactions, etc."), and it has been proved, as provided by Ministry of Finance Order, that the non-taxable transfer, etc. of assets falls under an export transaction, etc., the provisions of the preceding Article apply, with the non-taxable transfer, etc. of assets for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
Where a business operator exports an asset for a transfer, etc. of assets outside Japan or for its own use, and it has been proved, as provided by Ministry of Finance Order, that the asset has been exported, the provisions of the preceding Article apply, with the export of the asset for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
The method of calculating the taxable sales ratio prescribed in paragraph (2) of the preceding Article in the cases under the preceding two paragraphs, and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例）
Article 32, paragraph (1)
Where a business operator, by returning goods or receiving a price reduction or rebate with respect to a taxable purchase that it made in Japan (limited to one to which the provisions of Article 30, paragraph (1) have been applied; the same applies hereinafter in this Article) or a specified taxable purchase, receives a refund of all or part of the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid for a specified taxable purchase prescribed in that paragraph; the same applies hereinafter in this paragraph), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (hereinafter in this Article referred to as a "refund, etc. of consideration for purchases"), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund, etc. of consideration for purchases was received.
where paragraph (2) of Article 30 does not apply to the calculation of the total amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1) of that Article for that taxable period of the business operator (hereinafter in this Chapter referred to as "consumption tax on purchases"): the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period (meaning the amount calculated by multiplying the amount refunded of the amount of consideration paid for the taxable purchase, or the amount of the debt reduced, by 7.8/110 (or, where the refund, etc. of consideration for purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108), and the amount calculated by multiplying the amount refunded of the amount of consideration paid for the specified taxable purchase, or the amount of the debt reduced, by 7.8 percent; the same applies hereinafter in this paragraph and the following paragraph);
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required solely for taxable transfers, etc. of assets;
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required commonly for taxable transfer, etc. of assets and other transfer, etc. of assets (meaning other transfer, etc. of assets prescribed in that item; the same applies in paragraph (4), item (ii), (b)) by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (where the main clause of paragraph (3) of that Article applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph; the same applies in paragraph (4), item (ii), (b)).
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio prescribed in that item (hereinafter in this item and paragraph (4), item (iii) referred to as the "taxable sales ratio"), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period by the taxable sales ratio.
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the heir.
Where a business operator receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area (meaning taxable goods taken out of a bonded area prescribed in Article 30, paragraph (1); the same applies hereinafter in this Article and Article 36), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received.
where paragraph (2) of Article 30 does not apply to the calculation of the consumption tax on purchases for that taxable period of the business operator: the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period (where item (i) of paragraph (1) applies in that taxable period, the remainder specified in that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods taken out of a bonded area (excluding the amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article);
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a) (where item (ii), (a) of paragraph (1) applies in that taxable period, the remainder set forth in (a) of that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required solely for taxable transfers, etc. of assets;
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b) (where item (ii), (b) of paragraph (1) applies in that taxable period, the remainder set forth in (b) of that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b).
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio (where item (iii) of paragraph (1) applies in that taxable period, the remainder specified in that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods by that taxable sales ratio.
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax for which a refund is received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
Where an heir who has succeeded to the business of a decedent through inheritance receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the heir.
The provisions of paragraph (3) apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the splitting corporation, and the provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the splitting corporation, respectively.
Matters necessary for the details of the calculation of the amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, as prescribed in paragraph (1), item (i), are specified by Cabinet Order.