Appended Table 1-2 — Consumption Tax Act — japanlaw

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Consumption Tax Act

消費税法（しょうひぜいほう）

85 articlesIn force 1 October 2026

Chapter I General Provisions Article 1Purpose, etc.Article 2Definitions Article 3Application of This Act to Associations or Foundations Without Legal Personality Article 4Subject of Taxation Article 5Taxpayers Article 6Non-taxation Article 7Tax Exemption for Exports, etc.Article 8Tax Exemption for the Transfer of Export Goods at Tax-Free Shops Article 9Exemption from Tax Liability for Small-Scale Business Operators Article 9-2Special Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.Article 10Special Provisions on Exemption from Tax Liability in the Case of Inheritance Article 11Special Provisions on Exemption from Tax Liability in the Case of Merger Article 12Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.Article 12-2Special Provisions on Exemption from Tax Liability of Newly Established Corporations Article 12-3Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations Article 12-4Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc.Article 13Substantive Determination of the Person Who Made a Transfer, etc. of Assets or a Specified Purchase Article 14Attribution of Transfers, etc. of Assets Pertaining to Trust Property Article 15Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.Article 15-2Application of This Act to the Supply of Telecommunications Services Conducted via a Specified Platform Operator Article 16Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms of Assets Giving Rise to Timber Income or Capital Gains of Individual Business Operators Article 17Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Construction Work Article 18Special Provisions on the Time, etc. of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.Article 19Taxable Period Article 20Place for Tax Payment of Individual Business Operators Article 21Special Provisions on the Place for Tax Payment of Individual Business Operators Article 22Place for Tax Payment of Corporations Article 23Designation of Place for Tax Payment Article 24Effect of Returns and Other Filings If a Disposition Designating the Place for Tax Payment Is Revoked Article 25Notification of Change in the Place for Tax Payment of Corporations Article 26Place for Tax Payment for Foreign Goods Article 27Place for Tax Payment in Cases Such as Transfer of Goods Purchased at a Tax-Free Shop Chapter II Tax Base and Tax Rate Article 28Tax Base Article 29Tax Rates Chapter III Tax Deductions, etc.Article 30Deduction of Consumption Tax on Purchases Article 31Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Export of Non-Taxable Assets, etc.Article 32Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases Article 33Adjustment of Consumption Tax on Purchases Relating to Adjustment-Target Fixed Assets in the Case of a Significant Fluctuation in the Taxable Sales Ratio Article 34Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use Article 35Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Non-Taxable Business Use to Taxable Business Use Article 35-2Adjustment of Consumption Tax on Purchases in the Case Where a Residential Rental Building Is Put to Taxable Rental Use, etc.Article 36Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.Article 37Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators Article 37-2Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.Article 38Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales Article 38-2Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases Article 39Deduction of Consumption Tax Relating to Bad Debts, etc.Article 40Deleted Article 41Details of the Calculation of Tax Deductions Chapter IV Returns, Payment, Refunds, etc.Article 42Interim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases Article 42-2Cases Where Submission of an Interim Return Is Not Required Due to Extension of Time Limits Owing to Disasters, etc.Article 43Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts Article 44Special Provisions on Cases Where an Interim Return Is Not Submitted Article 45Final Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases Article 45-2Special Provisions on the Deadline for Filing a Final Return by a Corporation Article 46Return for Receiving a Refund Article 46-2Special Provisions on Filing Returns by Means of Electronic Data Processing System Article 46-3Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult Article 47Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.Article 48Payment by Interim Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases Article 49Payment by Final Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases Article 50Payment of Consumption Tax on Taxable Goods Taken Out of a Bonded Area, etc.Article 51Extension of the Due Date for Payment for Taxable Goods Taken Out of a Bonded Area Article 52Refund of Shortfall in Deduction of Consumption Tax on Purchases Article 53Refund of Shortfall in Deduction of Interim Payment Article 54Refund of Shortfall in Deduction of Consumption Tax on Purchases by Reassessment or Similar Decision concerning Final Returns, etc.Article 55Refund of Shortfall in Deduction of Interim Payment by Reassessment or Similar Decision, or Determination, concerning Final Returns, etc.Article 56Special Provisions on Requests for Reassessment Accompanying a Reassessment or Similar Decision of the Consumption Tax Amount, etc. for a Preceding Taxable Period Chapter V Miscellaneous Provisions Article 57Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.Article 57-2Registration of Qualified Invoice Issuers, etc.Article 57-3Procedures, etc. Where a Qualified Invoice Issuer Dies Article 57-4Obligations of Qualified Invoice Issuers Article 57-5Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.Article 57-6Prohibition of Delivery of Qualified Invoices, etc. by Partners of Voluntary Partnerships, etc.Article 58Keeping of Accounts Article 59Succession to Obligation to File Returns, etc.Article 59-2Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records Article 60Special Provisions for the National Government, Local Governments, etc.Article 61Delegation to Ministry of Finance Order Article 62Obligations of Business Operators Making Specified Transfers, etc. of Assets Article 63Display of Prices Chapter VI Penal Provisions Article 64 Article 65 Article 66 Article 67

Appended Table 1 Appended Table 1-2 Appended Table 2 Appended Table 2-2 Appended Table 3

/Consumption Tax Act/Appended Table 1-2 別表第一の二

Appended Table 1-2

別表第一の二（第二条関係）

Food and drink items.

飲食料品

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Article 2, paragraph (1), item (xi-2)
Definitions
“Appended Table 1-2”

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

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