With respect to a taxable purchase that a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes in Japan (excluding one that falls under a specified taxable purchase; the same applies hereinafter in this Article and in Articles 32 through 36) or a specified taxable purchase, or taxable goods that it takes out of a bonded area, there is deducted from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) (hereinafter in this Chapter referred to as "consumption tax on the tax base amount") for the taxable period that includes the day specified in each of the following items according to the category of case set forth in that item the total of the amount of consumption tax on taxable purchases made in Japan during that taxable period (meaning an amount calculated on the basis of the matters stated in the qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1); the same applies in paragraph (9)) or qualified simplified invoice (meaning a qualified simplified invoice prescribed in Article 57-4, paragraph (2); the same applies in paragraph (9)) relating to that taxable purchase, or any other amount calculated as provided by Cabinet Order; the same applies hereinafter in this Chapter), the amount of consumption tax on specified taxable purchases made in Japan during that taxable period (meaning an amount calculated by multiplying the amount of consideration paid for that specified taxable purchase by 7.8 percent; the same applies hereinafter in this Chapter), and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area in that taxable period (excluding goods exempted from consumption tax under the provisions of other laws or treaties; the same applies hereinafter in this Chapter) (excluding an amount equivalent to the amount of accessory tax; the same applies in the following paragraph).
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、国内において行う課税仕入れ（特定課税仕入れに該当するものを除く。以下この条及び第三十二条から第三十六条までにおいて同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物については、次の各号に掲げる場合の区分に応じ当該各号に定める日の属する課税期間の第四十五条第一項第二号に掲げる消費税額（以下この章において「課税標準額に対する消費税額」という。）から、当該課税期間中に国内において行つた課税仕入れに係る消費税額（当該課税仕入れに係る適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第九項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第九項において同じ。）の記載事項を基礎として計算した金額その他の政令で定めるところにより計算した金額をいう。以下この章において同じ。）、当該課税期間中に国内において行つた特定課税仕入れに係る消費税額（当該特定課税仕入れに係る支払対価の額に百分の七・八を乗じて算出した金額をいう。以下この章において同じ。）及び当該課税期間における保税地域からの引取りに係る課税貨物（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。以下この章において同じ。）につき課された又は課されるべき消費税額（附帯税の額に相当する額を除く。次項において同じ。）の合計額を控除する。
in the case where a taxable purchase is made in Japan: the day on which that taxable purchase was made;
in the case where a specified taxable purchase is made in Japan: the day on which that specified taxable purchase was made;
in the case where a return under Article 47, paragraph (1) (excluding the case under paragraph (3) of that Article) or a return under paragraph (2) of that Article has been submitted for taxable goods taken out of a bonded area: the day on which the taxable goods relating to that return (referred to in paragraph (6) as "taxable goods under a general return") were taken;
in the case where a special return has been submitted for taxable goods taken out of a bonded area (including the case where a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this item) has been made with respect to the amount set forth in Article 47, paragraph (1), item (i) or (ii) that is to be stated in that special return; the same applies hereinafter): the day on which that special return was submitted or the day on which notice was received of the determination relating to that return (hereinafter referred to as a "determination on a special return").
保税地域から引き取る課税貨物につき特例申告書を提出した場合（当該特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額につき決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この号において同じ。）があつた場合を含む。以下同じ。） 当該特例申告書を提出した日又は当該申告に係る決定（以下「特例申告に関する決定」という。）の通知を受けた日
In the case referred to in the preceding paragraph, where the taxable sales in the taxable period prescribed in that paragraph exceed 500 million yen, or where the taxable sales ratio in that taxable period is less than 95 percent, the total of the amount of consumption tax on taxable purchases, the amount of consumption tax on specified taxable purchases, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area prescribed in that paragraph, which are deducted under the provisions of that paragraph (hereinafter in this Chapter referred to as the "amount of tax on taxable purchases, etc."), is, notwithstanding the provisions of that paragraph, the amount calculated by the method specified in each of the following items according to the category of case set forth in that item.
in the case where, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in the preceding paragraph in that taxable period, it is clear which are required solely for taxable transfers, etc. of assets, which are required solely for transfers, etc. of assets other than taxable transfers, etc. of assets (referred to in this item as "other transfers, etc. of assets"), and which are required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets: the method of adding the amount set forth in (b) to the amount set forth in (a):
the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required solely for taxable transfers, etc. of assets;
the amount calculated by multiplying the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio;
in cases other than the case set forth in the preceding item: the method of calculating by multiplying the total amount of the amount of tax on taxable purchases, etc. in that taxable period by the taxable sales ratio.
In the case set forth in item (i) of the preceding paragraph, where there is a ratio equivalent to the taxable sales ratio prescribed in (b) of that item, which is the basis for calculating the amount set forth in (b) of that item (where that ratio is calculated separately for each different type of business conducted by the business operator or for each different type of selling expenses, general and administrative expenses or other expenses relating to that business, each ratio so calculated separately; the same applies hereinafter in this paragraph) that meets all of the following requirements, then for the taxable periods on or after the taxable period that includes the day on which the business operator received the approval prescribed in item (ii), the amount set forth in (b) of that item is, notwithstanding the provisions of item (i) of the preceding paragraph, the amount calculated using that ratio in place of that taxable sales ratio; provided, however, that this does not apply to taxable periods on or after the taxable period that includes the day on which a written notification stating the intention to discontinue calculating using that ratio is submitted.
前項第一号に掲げる場合において、同号ロに掲げる金額の計算の基礎となる同号ロに規定する課税売上割合に準ずる割合（当該割合が当該事業者の営む事業の種類の異なるごと又は当該事業に係る販売費、一般管理費その他の費用の種類の異なるごとに区分して算出したものである場合には、当該区分して算出したそれぞれの割合。以下この項において同じ。）で次に掲げる要件の全てに該当するものがあるときは、当該事業者の第二号に規定する承認を受けた日の属する課税期間以後の課税期間については、前項第一号の規定にかかわらず、同号ロに掲げる金額は、当該課税売上割合に代えて、当該割合を用いて計算した金額とする。ただし、当該割合を用いて計算することをやめようとする旨を記載した届出書を提出した日の属する課税期間以後の課税期間については、この限りでない。
that the ratio is reasonably calculated in accordance with the type of business conducted by the business operator or the type of selling expenses, general and administrative expenses or other expenses relating to that business;
当該割合が当該事業者の営む事業の種類又は当該事業に係る販売費、一般管理費その他の費用の種類に応じ合理的に算定されるものであること。
that the business operator has received the approval of the district director having jurisdiction over its place for tax payment for calculating the amount set forth in item (i), (b) of the preceding paragraph using that ratio.
当該割合を用いて前項第一号ロに掲げる金額を計算することにつき、その納税地を所轄する税務署長の承認を受けたものであること。
A business operator that falls under the case set forth in paragraph (2), item (i) may, notwithstanding the provisions of that paragraph, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in paragraph (1) in that taxable period, calculate the total amount of the amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1), in place of the method specified in that item, by the method specified in paragraph (2), item (ii).
In the case referred to in paragraph (2) or the preceding paragraph, a business operator that has decided to calculate by the method specified in paragraph (2), item (ii) may not calculate by the method specified in item (i) of that paragraph unless it is a taxable period after that method has been continuously applied in each taxable period that begins during the period from the first day of the taxable period for which it decided to calculate by that method to the day on which two years have elapsed from that same day.
The amount of consideration paid for a specified taxable purchase prescribed in paragraph (1) means the amount of consideration for the specified taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration); the taxable goods relating to the taking out of a bonded area prescribed in that paragraph means taxable goods under a general return taken out of a bonded area, or taxable goods relating to the submission of a special return or to a determination on a special return; the taxable sales in the taxable period prescribed in paragraph (2) means the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph), the total of the amounts of tax-exclusive refunds, etc. of consideration for sales in that taxable period (meaning the amount obtained by deducting, from the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) made during that taxable period, the amount calculated by multiplying the amount of consumption tax relating to the amount of refund, etc. of consideration for sales prescribed in that paragraph by 100/78) (where that taxable period is less than one year, the amount calculated by dividing that remainder by the number of months in that taxable period (calculated according to the calendar, with any fraction of less than one month counted as one month) and multiplying the result by twelve); and the taxable sales ratio prescribed in paragraph (2) means the ratio calculated as provided by Cabinet Order as the proportion that the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period accounts for in the total amount of consideration for transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) made by the business operator in Japan during that taxable period.
第一項に規定する特定課税仕入れに係る支払対価の額とは、特定課税仕入れの対価の額（対価として支払い、又は支払うべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額をいう。）をいい、同項に規定する保税地域からの引取りに係る課税貨物とは、保税地域から引き取つた一般申告課税貨物又は特例申告書の提出若しくは特例申告に関する決定に係る課税貨物をいい、第二項に規定する課税期間における課税売上高とは、当該事業者が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の対価の額（第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額から当該課税期間における売上げに係る税抜対価の返還等の金額（当該課税期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額から同項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額を控除した金額をいう。）の合計額を控除した残額（当該課税期間が一年に満たない場合には、当該残額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。）で除し、これに十二を乗じて計算した金額）をいい、第二項に規定する課税売上割合とは、当該事業者が当該課税期間中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。）の対価の額の合計額のうちに当該事業者が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の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいう。
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a taxable purchase, specified taxable purchase or taxable goods for which the business operator does not preserve the books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase); provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
The books prescribed in the preceding paragraph means the following books.
前項に規定する帳簿とは、次に掲げる帳簿をいう。
where the amount of tax on taxable purchases, etc. relates to a taxable purchase, books in which the following matters are stated:
the name of the counterparty to the taxable purchase;
課税仕入れの相手方の氏名又は名称
the date on which the taxable purchase was made;
課税仕入れを行つた年月日
the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
課税仕入れに係る資産又は役務の内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）
the amount of consideration paid for the taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration for that taxable purchase, and, where there is an amount equivalent to the amount of consumption tax to be imposed on the business operator that transfers or lends the asset relating to that taxable purchase or provides the services relating to that taxable purchase and the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base (excluding the amount equivalent to the amount of accessory tax on these tax amounts), including that equivalent amount; the same applies in Article 32, paragraph (1));
where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase, books in which the following matters are stated:
the name of the counterparty to the specified taxable purchase;
特定課税仕入れの相手方の氏名又は名称
the date on which the specified taxable purchase was made;
特定課税仕入れを行つた年月日
the details of the specified taxable purchase;
特定課税仕入れの内容
the amount of consideration paid for the specified taxable purchase prescribed in paragraph (1);
the fact that it relates to a specified taxable purchase;
特定課税仕入れに係るものである旨
where the amount of tax on taxable purchases, etc. relates to taxable goods relating to the taking out of a bonded area prescribed in paragraph (1), books in which the following matters are stated:
the date on which the taxable goods were taken out of a bonded area (where a special return has been submitted for the taxable goods, the date on which they were taken out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
課税貨物を保税地域から引き取つた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取つた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
the details of the taxable goods;
課税貨物の内容
the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods (excluding the amount equivalent to the amount of accessory tax on these tax amounts; the same applies in item (v) of the following paragraph) or the total of these amounts.
The invoice, etc. prescribed in paragraph (7) means the following documents and electronic or magnetic records (meaning an electronic or magnetic record prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies in item (ii)).
a qualified invoice or qualified simplified invoice that another business operator (limited to a qualified invoice issuer; the same applies in the following item and item (iii)) that conducts a taxable transfer, etc. of assets with respect to the business operator (excluding a transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty; the same applies in the following item and item (iii)) delivers to that business operator for that taxable transfer, etc. of assets;
an electronic or magnetic record that another business operator that conducts a taxable transfer, etc. of assets with respect to the business operator provides, under the provisions of Article 57-4, paragraph (5), in place of the qualified invoice or qualified simplified invoice that it should deliver to that business operator for that taxable transfer, etc. of assets;
a detailed statement of purchases, statement of purchase calculations, or other similar document that a business operator prepares for a taxable purchase it has made (limited to one that falls under a taxable transfer, etc. of assets conducted by another business operator, and excluding, among those taxable transfers, etc. of assets, any to which the proviso to Article 57-4, paragraph (1) or the main clause of Article 57-6, paragraph (1) applies), in which the name of the counterparty to the taxable purchase and other matters specified by Cabinet Order are stated (limited to a document in which the matters stated have been confirmed by the counterparty to the taxable purchase);
事業者がその行つた課税仕入れ（他の事業者が行う課税資産の譲渡等に該当するものに限るものとし、当該課税資産の譲渡等のうち、第五十七条の四第一項ただし書又は第五十七条の六第一項本文の規定の適用を受けるものを除く。）につき作成する仕入明細書、仕入計算書その他これらに類する書類で課税仕入れの相手方の氏名又は名称その他の政令で定める事項が記載されているもの（当該書類に記載されている事項につき、当該課税仕入れの相手方の確認を受けたものに限る。）
an invoice, delivery slip, or other similar document in which matters specified by Cabinet Order are stated, that a business operator receives, from a person who conducts the business of intermediation or agency, for a taxable purchase it has made (limited to a taxable purchase specified by Cabinet Order as one made through a person who conducts the business of intermediation or agency, such as one made by auction or tender at a wholesale market);
a document specified by Cabinet Order, such as a document certifying that import permission (meaning import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act) has been granted for taxable goods, that a business operator that takes the taxable goods out of a bonded area receives from the director-general of a customs house, in which the following matters are stated:
the director-general of the customs house having jurisdiction over the place for tax payment;
納税地を所轄する税関長
the date on which it became possible to take the taxable goods out of a bonded area (where a special return has been submitted for the taxable goods, the date on which it became possible to take them out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
課税貨物を保税地域から引き取ることができることとなつた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取ることができることとなつた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
the details of the taxable goods;
課税貨物の内容
the amount of the tax base for consumption tax on the taxable goods, and the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods;
the name of the business operator that receives the document.
書類の交付を受ける事業者の氏名又は名称
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a building (limited to one that falls under a high-value specified asset prescribed in Article 12-4, paragraph (1) or an adjustment-target self-constructed high-value asset prescribed in paragraph (2) of that Article; referred to as a "residential rental building" in Article 35-2), other than a building (including its accessory facilities; the same applies hereinafter in this paragraph) that is clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) that the business operator conducts in Japan.
Where a business operator does not preserve an identity verification document (meaning a copy of a resident record or any other document specified by Ministry of Finance Order) of the counterparty to a taxable purchase (limited to a taxable purchase for which the asset is gold or platinum bullion), the provisions of paragraph (1) do not apply to the amount of consumption tax on the taxable purchase for which there is no such preservation; provided, however, that this does not apply where the business operator proves that it was unable to preserve the document due to a disaster or other unavoidable circumstances.
The provisions of paragraph (1) do not apply to the amount of consumption tax on a taxable purchase where, at the time of the taxable purchase, the asset relating to the taxable purchase is taxable goods taken out of a bonded area without payment of the consumption tax that should have been paid, or goods for which consumption tax was exempted under the provisions of Article 8, paragraph (1) (limited to the case where the business operator making the taxable purchase knew that the consumption tax had not been paid or that it was exempted).
Special provisions on the matters to be stated in the books prescribed in paragraph (7), matters concerning the preservation of those books and the invoices, etc. prescribed in that paragraph, and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.