Article 35-2Adjustment of Consumption Tax on Purchases in the Case Where a Residential Rental Building Is Put to Taxable Rental Use, etc.
第三十五条の二（居住用賃貸建物を課税賃貸用に供した場合等の仕入れに係る消費税額の調整）
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that residential rental building on the last day of the third-year taxable period and has put all or part of that residential rental building to use for lending other than the lending of housing listed in Appended Table 2, item (xiii) (referred to as "taxable rental use" in paragraph (3)) during the period from the day of purchase, etc. of that residential rental building to the last day of the third-year taxable period (referred to as the "adjustment period" in the following paragraph and paragraph (3)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so held by the taxable rental ratio is to be added to the consumption tax on purchases for that third-year taxable period of that business operator. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
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、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該居住用賃貸建物を有しており、かつ、当該居住用賃貸建物の全部又は一部を当該居住用賃貸建物の仕入れ等の日から第三年度の課税期間の末日までの間（次項及び第三項において「調整期間」という。）に別表第二第十三号に掲げる住宅の貸付け以外の貸付けの用（第三項において「課税賃貸用」という。）に供したときは、当該有している居住用賃貸建物に係る課税仕入れ等の税額に課税賃貸割合を乗じて計算した金額に相当する消費税額を当該事業者の当該第三年度の課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) transfers all or part of that residential rental building to another person during the adjustment period (including the case where the residential rental building is deemed to be a transfer of an asset under the provisions of Article 4, paragraph (5)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so transferred by the taxable transfer ratio is to be added to the consumption tax on purchases for the taxable period in which the business operator made the transfer. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
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、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が当該居住用賃貸建物の全部又は一部を調整期間に他の者に譲渡したとき（当該居住用賃貸建物について第四条第五項の規定により資産の譲渡とみなされる場合を含む。）は、当該譲渡をした居住用賃貸建物に係る課税仕入れ等の税額に課税譲渡等割合を乗じて計算した金額に相当する消費税額を当該事業者の当該譲渡をした課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
The third-year taxable period prescribed in paragraph (1) means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of purchase, etc. of the residential rental building prescribed in that paragraph; the day of purchase, etc. of the residential rental building prescribed in paragraph (1) means the day of the taxable purchase of that residential rental building (or, where that residential rental building is a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1), the day on which the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset was completed); the taxable rental ratio prescribed in paragraph (1) means the ratio calculated, as provided by Cabinet Order, as the proportion that the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (limited to lending put to taxable rental use) bears to the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph); and the taxable transfer ratio prescribed in the preceding paragraph means the ratio calculated, as provided by Cabinet Order, as the proportion that the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the taxable transfer adjustment period (limited to lending put to taxable rental use) and the total amount of consideration for the transfer of that residential rental building conducted by the business operator bears to the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the period from the day of purchase, etc. of the residential rental building prescribed in paragraph (1) to the day on which the business operator transferred that residential rental building to another person (hereinafter in this paragraph referred to as the "taxable transfer adjustment period") and the amount of consideration for the transfer of that residential rental building conducted by the business operator.
第一項に規定する第三年度の課税期間とは、同項に規定する居住用賃貸建物の仕入れ等の日の属する課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する居住用賃貸建物の仕入れ等の日とは、当該居住用賃貸建物の課税仕入れの日（当該居住用賃貸建物が第十二条の四第一項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の同項に規定する建設等が完了した日）をいい、第一項に規定する課税賃貸割合とは、当該事業者が調整期間に行つた当該居住用賃貸建物の貸付けの対価の額（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。）の合計額のうちに当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）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い、前項に規定する課税譲渡等割合とは、当該事業者が第一項に規定する居住用賃貸建物の仕入れ等の日から当該居住用賃貸建物を他の者に譲渡した日までの間（以下この項において「課税譲渡等調整期間」という。）に行つた当該居住用賃貸建物の貸付けの対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額の合計額のうちに当該事業者が課税譲渡等調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）の対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡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 application of the provisions of the preceding three paragraphs in the case where the provisions of Article 12-4, paragraph (2) apply to a residential rental building, and other matters necessary for the application of those provisions, are specified by Cabinet Order.