第四十二条の二（災害等による期限の延長により中間申告書の提出を要しない場合）
Where, owing to an extension of the time limit relating to filing under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the deadline for filing an interim return (meaning a return under the provisions of paragraph (1), (4) or (6) of the preceding Article; the same applies hereinafter in this Chapter) and the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period relating to that interim return fall on the same day, it is not required to submit that interim return, notwithstanding the main clause of paragraph (1), the main clause of paragraph (4) or the main clause of paragraph (6) of the preceding Article.
Article 43Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
第四十三条（仮決算をした場合の中間申告書の記載事項等）
Where a business operator that is to submit an interim return calculates, by treating a one-month interim filing period prescribed in Article 42, paragraph (1), a three-month interim filing period prescribed in paragraph (4) of that Article, or a six-month interim filing period prescribed in paragraph (6) of that Article (hereinafter in this paragraph referred to as an "interim filing period") as one taxable period, the total of the amounts of the tax base for taxable transfers, etc. of assets in that interim filing period (meaning the amount of the tax base for taxable transfers, etc. of assets made in Japan during that interim filing period (excluding those exempted from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other provisions of laws or treaties); the same applies hereinafter in this paragraph), the total of the amounts of the tax base for specified taxable purchases (meaning the amount of the tax base for specified taxable purchases made in Japan during that interim filing period; the same applies hereinafter in this paragraph), and the amounts set forth in Article 45, paragraph (1), items (ii) through (iv), that business operator may state the following matters in the interim return that it submits, in place of the matters set forth in the items of Article 42, paragraph (1), the items of paragraph (4) of that Article, or the items of paragraph (6) of that Article.
中間申告書を提出すべき事業者が第四十二条第一項に規定する一月中間申告対象期間、同条第四項に規定する三月中間申告対象期間又は同条第六項に規定する六月中間申告対象期間（以下この項において「中間申告対象期間」という。）を一課税期間とみなして当該中間申告対象期間における課税資産の譲渡等に係る課税標準である金額（当該中間申告対象期間中に国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その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。）に係る課税標準である金額をいう。以下この項において同じ。）の合計額、特定課税仕入れに係る課税標準である金額（当該中間申告対象期間中に国内において行つた特定課税仕入れに係る課税標準である金額をいう。以下この項において同じ。）の合計額及び第四十五条第一項第二号から第四号までに掲げる金額を計算した場合には、その事業者は、その提出する中間申告書に、第四十二条第一項各号、第四項各号又は第六項各号に掲げる事項に代えて、次に掲げる事項を記載することができる。
the total of the amounts of the tax base classified by each different tax rate for those taxable transfers, etc. of assets, the total of the amount of the tax base for specified taxable purchases, and the total of those totals (referred to in the following item as the "tax base amount");
当該課税資産の譲渡等に係る税率の異なるごとに区分した課税標準である金額の合計額及び当該特定課税仕入れに係る課税標準である金額の合計額並びにそれらの合計額（次号において「課税標準額」という。）
the 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 amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) that should be deducted from the amount of consumption tax set forth in the preceding item under the provisions of the preceding Chapter if that interim filing period were treated as one taxable period;
当該中間申告対象期間を一課税期間とみなした場合に前章の規定により前号に掲げる消費税額から控除をされるべき第四十五条第一項第三号イからニまでに掲げる消費税額の合計額
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);
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
With respect to the calculation of the total of the amounts of the tax base for taxable transfers, etc. of assets and the total of the amounts of the tax base for specified taxable purchases in the interim filing period prescribed in the preceding paragraph, and the amount of consumption tax set forth in item (ii) of that paragraph and the total of the amounts of consumption tax set forth in item (iii) of that paragraph, the phrase "return under the provisions of Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes relating to that return" in Article 16, paragraph (3) is deemed to be replaced with "interim return (meaning a return under the provisions of Article 42, paragraph (1), (4) or (6) in which the matters set forth in the items of Article 43, paragraph (1) are stated", and the phrase "return under the provisions of Article 45, paragraph (1)" in Article 17, paragraph (4) and Article 18, paragraph (2) is deemed to be replaced with "interim return".
前項に規定する中間申告対象期間における課税資産の譲渡等に係る課税標準である金額の合計額及び特定課税仕入れに係る課税標準である金額の合計額並びに同項第二号に掲げる消費税額及び同項第三号に掲げる消費税額の合計額の計算については、第十六条第三項中「第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む」とあるのは「中間申告書（第四十二条第一項、第四項又は第六項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したものをいう」と、第十七条第四項及び第十八条第二項中「第四十五条第一項の規定による申告書」とあるのは「中間申告書」とする。
Where a business operator that submits an interim return stating the matters set forth in the items of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices (meaning the qualified invoices prescribed in Article 57-4, paragraph (1); the same applies in Article 45, paragraph (5)) or qualified simplified invoices (meaning the qualified simplified invoices prescribed in Article 57-4, paragraph (2); the same applies in Article 45, paragraph (5)) issued in connection with taxable transfers, etc. of assets made in Japan during the interim filing period prescribed in paragraph (1) (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 the amount calculated in accordance with the provisions of Article 45, paragraph (5).
第一項各号に掲げる事項を記載した中間申告書を提出する事業者が、同項に規定する中間申告対象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（第五十七条の四第一項に規定する適格請求書をいう。第四十五条第五項において同じ。）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。第四十五条第五項において同じ。）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、第四十五条第五項の規定の例により計算した金額とすることができる。
An interim return stating the matters set forth in the items 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. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this Chapter) during the interim filing period prescribed in that paragraph, and other matters.
Article 44Special Provisions on Cases Where an Interim Return Is Not Submitted
第四十四条（中間申告書の提出がない場合の特例）
Where a business operator that is to submit an interim return fails to submit the interim return by its deadline for filing (excluding a case to which Article 42, paragraph (11) applies), that business operator is deemed to have submitted to the district director, on that deadline for filing, an interim return stating the matters set forth in the items of paragraph (1), the items of paragraph (4) or the items of paragraph (6) of that Article.
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.