Article 45Final Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
第四十五条（課税資産の譲渡等及び特定課税仕入れについての確定申告）
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period, submit to the district director, within two months from the day following the last day of that taxable period, a return stating the following matters; provided, however, that this does not apply to a taxable period in which there are no taxable transfers, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties) and no specified taxable purchases, and in which there is no amount of consumption tax set forth in item (iv):
the total of the amounts of the tax base, classified by each different tax rate, relating to taxable transfers, etc. of assets made in Japan during that taxable period (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties), the total of the amounts of the tax base relating to specified taxable purchases made in Japan during that taxable period, and the sum of those totals (referred to in the following item as the "tax base amount");
the amount of consumption tax on the tax base amount, classified by each different tax rate;
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
the total of the following amounts of consumption tax that are to be deducted, under the provisions of the preceding Chapter, from the amount of consumption tax set forth in the preceding item for that taxable period:
前章の規定によりその課税期間において前号に掲げる消費税額から控除をされるべき次に掲げる消費税額の合計額
the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i);
the amount of consumption tax on the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1);
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に係る消費税額
the amount of consumption tax on the amount received as refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1);
第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額
the amount of consumption tax on the tax-inclusive price of a taxable transfer, etc. of assets for which it has become impossible to receive payment, as prescribed in Article 39, paragraph (1);
the amount of consumption tax equivalent to the remainder after deducting the total of the amounts of consumption tax set forth in the preceding item from the amount of consumption tax set forth in item (ii);
where there is still a shortfall after deducting the total of the amounts of consumption tax set forth in item (iii) from the amount of consumption tax set forth in item (ii), the amount of that shortfall;
where the business operator is a business operator that has submitted an interim return for that taxable period, the amount of consumption tax equivalent to the remainder after deducting the interim payment relating to that return from the amount of consumption tax set forth in item (iv);
where there is still a shortfall after deducting the interim payment from the amount of consumption tax set forth in item (iv), the amount of that shortfall;
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
前各号に掲げる金額の計算の基礎その他財務省令で定める事項
Where an individual business operator that is to submit a return under the provisions of the preceding paragraph dies, during the period from the day following the last day of the taxable period until the deadline for filing that return, without having submitted that return, the heir must, as provided by Cabinet Order, submit that return to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of paragraph (1) must be submitted for the consumption tax for that taxable period of that person, the heir must, as provided by Cabinet Order, submit that return for that consumption tax to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
Where the residual assets of a corporation in liquidation have been determined, with respect to the application of paragraph (1) to the taxable period that includes the day on which the residual assets of that corporation are determined, the phrase "within two months" in that paragraph is deemed to be replaced with "within one month (or, where the final distribution or delivery of the residual assets is to take place within one month from that following day, by the day before the day on which it is to take place)".
Where a business operator that submits a return under the provisions of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices or qualified simplified invoices issued in connection with taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (including the case where it retains the electronic or magnetic records referred to in that paragraph pursuant to the provisions of that paragraph), the amount of consumption tax on the tax base amount classified by each different tax rate as set forth in paragraph (1), item (ii) relating to those taxable transfers, etc. of assets may, notwithstanding the provisions of that item, be an amount calculated, as provided by Cabinet Order, on the basis of the amount of consumption tax, etc. set forth in Article 57-4, paragraph (1), item (v) that is stated in the qualified invoice, or any other amount specified by Cabinet Order; provided, however, that this does not apply to taxable transfers, etc. of assets to which the provisions of Article 16, paragraph (1), Article 17, paragraph (1) or the main clause of paragraph (2), or Article 18, paragraph (1), or any other provisions specified by Cabinet Order apply.
第一項の規定による申告書を提出する事業者が、当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等につき交付した適格請求書又は適格簡易請求書の写しを第五十七条の四第六項の規定により保存している場合（同項の規定により同項の電磁的記録を保存している場合を含む。）には、当該課税資産の譲渡等に係る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については、同号の規定にかかわらず、当該適格請求書に記載した同条第一項第五号に掲げる消費税額等その他の政令で定める金額を基礎として政令で定めるところにより計算した金額とすることができる。ただし、第十六条第一項、第十七条第一項若しくは第二項本文又は第十八条第一項の規定その他政令で定める規定の適用を受ける課税資産の譲渡等については、この限りでない。
A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.