Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 418 terms: 0 with the Ministry of Justice's English, 418 in our translation, marked as such.
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
個人事業者及び法人
課税資産の譲渡等
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のもの
国内
資産の譲渡等
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）
課税貨物
Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).
保税地域から引き取られる外国貨物（関税法第三条（課税物件）に規定する信書を除く。第四条において同じ。）のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のもの
保税地域
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域
特定課税仕入れ
A specified taxable purchase: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
課税仕入れのうち特定仕入れに該当するもの
課税仕入れ
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
事業者が、事業として他の者から資産を譲り受け、若しくは借り受け、又は役務の提供（所得税法第二十八条第一項（給与所得）に規定する給与等を対価とする役務の提供を除く。）を受けること（当該他の者が事業として当該資産を譲り渡し、若しくは貸し付け、又は当該役務の提供をしたとした場合に課税資産の譲渡等に該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び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以外のものに限る。）
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
事業を行う個人
適格請求書発行事業者
A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).
第五十七条の二第一項の規定による登録を受けた事業者
事業年度
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
法人税法第十三条及び第十四条（事業年度）に規定する事業年度（国、地方公共団体その他これらの条の規定の適用を受けない法人については、政令で定める一定の期間）
基準期間
For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.
個人事業者についてはその年の前々年をいい、法人についてはその事業年度の前々事業年度（当該前々事業年度が一年未満である法人については、その事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した各事業年度を合わせた期間）
In Chapter III (Articles 30 to 41), the consumption tax on a taxable purchase (課税仕入れ): the amount worked out, as a Cabinet Order (政令) provides, from the details in the qualified invoice (適格請求書) or simplified qualified invoice (適格簡易請求書) for it, or in another way that Order sets.
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
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
The consumption tax that Article 30, paragraph (1) deducts for a taxable period: the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
This Act as amended by Act No. 73 of 1991.
五年施行日
1 October 2023, the date set in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 15 of 2016 on which the provisions that item lists come into effect, chiefly Article 5 of that Act apart from the parts it excepts.
In Articles 44 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as amended by the provisions of Article 5 of that Act that came into effect on 1 October 2023 (五年改正規定).
課税資産の譲渡等
In Articles 34 to 52 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) as item (viii)-2 of that paragraph defines it: a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) or a specified service (特定役務の提供), both supplied by a business outside Japan (国外事業者).
消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く
The date Act No. 73 of 1991, the amending Act these supplementary provisions (附則) belong to, comes into effect.
棚卸資産
Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.
商品、製品、半製品、仕掛品、原材料その他の資産で政令で定めるもの
In the supplementary provisions (附則) of Act No. 109 of 1994, 1 April 1997, the date from which the Consumption Tax Act as amended by Article 3 of that Act applies to transactions made in Japan and to foreign goods taken out of bonded areas.
売上げに係る対価の返還等
A refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate, as Article 38, paragraph (1) defines it.
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
In the supplementary provisions (附則) of this Act as enacted in 1988, 1 April 1989, the date from which this Act applies to consumption tax on transactions made in Japan and on foreign goods taken out of bonded areas.
The date Act No. 68 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
課税期間
In Articles 38 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under Article 19, paragraphs (2) or (4).
同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む
A corporation that survives a merger (合併) or is newly established by it.
合併後存続する法人又は合併により設立された法人
仕入れに係る消費税額
In Chapter III (Articles 30 to 41), the total tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) deducts for a business operator's taxable period (課税期間).
被合併法人
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
同項に規定する基準期間における課税売上高
This Act as amended by Article 3 of Act No. 109 of 1994.
仕入れに係る対価の返還等
In Article 32, a refund of all or part of the amount paid for a taxable purchase (課税仕入れ) credited under Article 30, paragraph (1), or for a specified taxable purchase (特定課税仕入れ), or a reduction of the debt owed for it, received because the business operator returned goods or was given a discount or rebate.
In Articles 35 to 48 of the supplementary provisions (附則) of Act No. 9 of 2015, the Consumption Tax Act as amended by Article 4 of that Act, apart from the amending provisions Article 35, paragraph (1) excepts; it applies from 1 October 2015.
課税仕入れ
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
同項第十二号に規定する課税仕入れ
In Articles 35 to 48 of the supplementary provisions (附則) of Act No. 9 of 2015, 1 October 2015, the date from which the Consumption Tax Act as amended by Article 4 of that Act (新消費税法) applies to transfers, etc. of assets (資産の譲渡等), taxable purchases (課税仕入れ) and taxable goods (課税貨物) taken out of bonded areas.
A corporation that has taken over, through a company split (分割), the business of the splitting corporation (分割法人).
分割により分割法人の事業を承継した法人
外国貨物
Foreign goods as defined in Article 2, paragraph (1), item (iii) of the Customs Act — goods whose export has been permitted, and goods that have arrived in Japan from abroad (including marine products caught on the high seas by foreign ships) before their import is permitted — including exported mail that Article 73-2 of that Act treats as goods permitted for export.
関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）
An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.
所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人
調整対象固定資産
Buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets whose value is not small, as a Cabinet Order (政令) sets.
建物、構築物、機械及び装置、船舶、航空機、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産でその価額が少額でないものとして政令で定めるもの
特例申告書
A return under Article 47, paragraph (1) for taxable goods (課税貨物) taken out of a bonded area (保税地域), filed in the case of paragraph (3) of that Article — where a special return (特例申告) under Article 7-2, paragraph (2) of the Customs Act is made, the return being due by the end of the month after the goods are taken out — including such a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes.
第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）
中間納付額
The consumption tax payable under Article 48 on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.
第四十八条の規定により納付すべき消費税の額（その額につき国税通則法第十九条第三項（修正申告）に規定する修正申告書の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正があつた場合には、その申告又は更正後の消費税の額）
特定プラットフォーム事業者
In Article 15-2, a platform operator (プラットフォーム事業者) designated by the Commissioner of the National Tax Agency (国税庁長官) under paragraph (2) of that Article; where a foreign business operator's (国外事業者) telecommunications services (電気通信利用役務の提供) in Japan, other than those ordinarily received only by businesses, are supplied through its digital platform and paid for through it, it is treated as having supplied them.
中間申告書
In Chapter IV (Articles 42 to 56), a return filed under Article 42, paragraph (1), (4) or (6) for a one-month, three-month or six-month part of a taxable period (課税期間).
前条第一項、第四項又は第六項の規定による申告書
還付加算金
Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: an amount, at 7.3% a year or, in a year whose special base rate is lower, at that rate (Act on Special Measures Concerning Taxation, Article 95), that the tax authorities add when they refund a refund, etc. (還付金等) or apply it to other tax; for refunds under Chapter 5 of this Act, Article 52, paragraph (2) sets the period over which it is counted.
国税通則法第五十八条第一項（還付加算金）に規定する還付加算金
A taxable transfer, etc. of assets (課税資産の譲渡等) listed in Appended Table 1 (別表第一), which is taxed at the reduced rate.
課税資産の譲渡等のうち、別表第一に掲げるもの
特定仕入れ
A specified transfer, etc. of assets (特定資産の譲渡等) that a business operator receives from another person in the course of its business, as Article 4, paragraph (1) of the Consumption Tax Act defines it.
事業として他の者から受けた特定資産の譲渡等
課税標準額に対する消費税額
The consumption tax on the tax base amount (課税標準額) of a taxable period, for each tax rate, that Article 45, paragraph (1), item (ii) requires the final return to state.
This Act as it stood before Article 3 of Act No. 109 of 1994 amended it.
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
元年軽減対象資産の譲渡等
In Articles 34 to 39 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is either a transfer of food and drink (飲食料品) — food as defined in Article 2, paragraph (1) of the Food Labeling Act other than liquor (酒類) under the Liquor Tax Act, with mixed items a Cabinet Order (政令) specifies, but not meals served by restaurants and the like where there are tables, chairs or other facilities for eating, nor food served with heating, cooking or waiting at a place the customer chooses (except at paid nursing homes for the elderly (有料老人ホーム) and similar places) — or a transfer of a newspaper published at least twice a week under a subscription contract; the consumption tax rate on these was 6.24%.
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
A trust subject to corporate taxation (法人課税信託) or a public interest trust (公益信託) referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act, as Article 15, paragraph (1) of that Act defines them.
In Chapter IV (Articles 42 to 56), using a refund (還付金) owed to a person to pay national tax that person owes instead of paying the refund out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
同法第五十七条第一項（充当）の規定による充当
This Act as amended by Article 2 of Act No. 68 of 2012.
電気通信利用役務の提供
A supply of telecommunications services: a transfer, etc. of assets (資産の譲渡等) that is a service supplied over telecommunications lines (電気通信回線), such as supplying copyrighted works (著作物) or licensing their use, other than relaying other people's communications by telephone, telegraph or similar facilities, and other than a service that only accompanies another transaction, such as notifying its result.
資産の譲渡等のうち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る取引を含む。）その他の電気通信回線を介して行われる役務の提供（電話、電信その他の通信設備を用いて他人の通信を媒介する役務の提供を除く。）であつて、他の資産の譲渡等の結果の通知その他の他の資産の譲渡等に付随して行われる役務の提供以外のもの
In Article 15, the trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs (1) and (2) of that Article attribute its own assets, etc. (固有資産等), everything other than the trust assets of such trusts; its taxable sales in the base period include amounts worked out for the trustee business operators (受託事業者) of its trusts.
法人課税信託等の受託者について、第一項及び第二項の規定により、当該法人課税信託等に係る固有資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者
仕入れ
In the supplementary provisions (附則) of Act No. 73 of 1991, receiving assets by transfer or lease, or receiving services, for use in transfers, etc. of assets (資産の譲渡等) made through sheltered workshop work (授産作業).
授産作業の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は授産作業の資産の譲渡等に係る役務の提供を受けること
適格請求書発行事業者
A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).
新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者
This Act as amended by Article 5 of Act No. 8 of 2024.
In Article 15, the trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs (1) and (2) of that Article attribute that trust's trust assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.
法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者
適格請求書
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.
This Act as amended by Article 6 of Act No. 8 of 2003.
This Act as it stood before Article 2 of Act No. 68 of 2012 amended it.
課税期間
In the supplementary provisions (附則) of Act No. 9 of 2015, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under Article 19, paragraphs (2) or (4).
消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）
A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.
事業者向け電気通信利用役務の提供及び特定役務の提供
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
国税通則法第二条第四号（定義）に規定する附帯税
中間申告対象期間
In Article 43, paragraph (1), a one-month interim filing period (一月中間申告対象期間), three-month interim filing period (三月中間申告対象期間) or six-month interim filing period (六月中間申告対象期間) under Article 42; a business operator may file its interim return (中間申告書) on its actual figures for that period, treating it as a taxable period (課税期間).
二十八年新消費税法
In Articles 32 to 40 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as amended by those parts of Article 5 of that Act that Article 32, paragraph (1) lists, among them the part adding Article 12-4 and those amending Articles 37 and 37-2.
A transfer, etc. of assets (資産の譲渡等) that is a performance or other service a Cabinet Order (政令) specifies provided by a foreign business operator (国外事業者), other than a provision of telecommunications services (電気通信利用役務の提供).
資産の譲渡等のうち、国外事業者が行う演劇その他の政令で定める役務の提供（電気通信利用役務の提供に該当するものを除く。）
特定課税仕入れに係る対価の返還等
A refund of all or part of the consideration paid for a specified taxable purchase (特定課税仕入れ), or a reduction of the account payable or other debt for it, that a business receives as a discount or rebate.
一月中間申告対象期間
In Article 42, paragraphs (1) and (2), each one-month period into which a business operator's taxable period (課税期間) is divided from its first day, the last of them excluded (a remainder of less than a month counting as a period), for which that Article requires an interim return (中間申告書) unless the monthly amount worked out from the previous taxable period's consumption tax is 4 million yen or less.
In Chapter IV (Articles 42 to 56), a reassessment by the tax office under Article 24 or 26 of the Act on General Rules for National Taxes: correcting the tax base or tax amount in a return that does not match its examination, or correcting again an earlier reassessment or determination found to be too large or too small.
同法第二十四条又は第二十六条の規定による更正
適格簡易請求書
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.
In Articles 25 to 30 of the supplementary provisions (附則) of Act No. 8 of 2003, 1 April 2004, from which Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by that Act apply to taxable periods beginning on or after that date.
課税仕入れ
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
同項第十二号に規定する課税仕入れ
控除対象課税仕入れ
In Articles 52 and 53 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable purchase (課税仕入れ) made in Japan by a business operator not exempt from consumption tax that does not qualify for the deduction of Article 30, paragraph (1) but would have under Article 30 as it stood before the amendments that took effect on 1 October 2023 (五年改正規定). For taxable periods beginning on or after 1 October 2026, the part above 100 million yen of such purchases from one supplier in a year or business year is left out (Act No. 12 of 2026, supplementary provisions, Article 90, paragraph (3)). A share of the tax on it is treated as deductible: 80% for purchases up to 30 September 2026 (Article 52), then 70%, 50% and 30% until 30 September 2031 (Article 53).
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人でない社団又は財団で代表者又は管理人の定めがあるもの
保税地域からの引取りに係る課税貨物
In Articles 32 and 36, taxable goods (課税貨物) taken out of a bonded area (保税地域) as Article 30, paragraph (6) explains the phrase: goods taken out under a general return (一般申告課税貨物), or goods for which a special return (特例申告書) was filed or a determination on a special return (特例申告に関する決定) made.
第三十条第一項に規定する保税地域からの引取りに係る課税貨物
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
同条第三項に規定する修正申告書
In Chapter IV (Articles 42 to 56), a request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return, made within the period that paragraph sets (five years from the statutory deadline for filing, for consumption tax), for the tax office to correct the return because a miscalculation or a failure to follow the tax laws made it overstate the tax payable or understate a loss or a refund.
同法第二十三条第一項（更正の請求）の規定による更正の請求
The date this Act (Act No. 108 of 1988) itself comes into effect.
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
同項に規定する基準期間における課税売上高
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
This Act as amended by Article 6 of Act No. 8 of 2020.
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
旧リース譲渡
In Article 22 of the supplementary provisions (附則) of Act No. 13 of 2025, a lease transfer (リース譲渡) as referred to in Article 16, paragraph (1) of the Consumption Tax Act as it stood before Article 5 of that Act amended it — a transfer, etc. of assets that was a lease transfer under Article 65, paragraph (1) of the Income Tax Act or Article 63, paragraph (1) of the Corporation Tax Act — made by a business operator before that Act came into effect.
In Article 8, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act — a natural person or corporation other than a resident — who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat (外交), Official (公用) or Temporary Visitor (短期滞在), or another person a Cabinet Order (政令) sets.
外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外交若しくは公用の在留資格又は同法別表第一の三の表の短期滞在の在留資格をもつて在留する者その他政令で定める者
売上げに係る税抜対価の返還等の金額の合計額
In Article 9, paragraph (2) and Article 11, paragraph (4), the total of the refunds, etc. of consideration for sales (売上げに係る対価の返還等) made in the base period (基準期間), less 100/78 of the consumption tax on them; it is subtracted from the consideration for taxable transfers to give the taxable sales in the base period.
調整対象固定資産の仕入れ等
In Article 9, paragraph (7), Article 12-2, paragraph (2) and Article 12-3, paragraph (3), a taxable purchase (課税仕入れ) in Japan of an adjustment-target fixed asset (調整対象固定資産), or the taking out of a bonded area (保税地域) of taxable goods (課税貨物) that are such an asset, other than goods exempt from consumption tax under another law or a treaty.
In Article 12-2, paragraphs (1) and (2), a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies set up solely to make the transfers, etc. of assets listed in Appended Table 2; it is not exempted under Article 9, paragraph (1) for the taxable periods in its business years without a base period.
デジタルプラットフォーム
In Article 15-2, a venue built by computer data processing for use by an unspecified large number of people and regularly provided to them over telecommunications lines (電気通信回線), on which persons other than its provider display information about the telecommunications services (電気通信利用役務の提供) they supply through it.
不特定かつ多数の者が利用することを予定して電子計算機を用いた情報処理により構築された場であつて、当該場を介して当該場を提供する者以外の者が電気通信利用役務の提供を行うために、当該電気通信利用役務の提供に係る情報を表示することを常態として不特定かつ多数の者に電気通信回線を介して提供されるもの
Construction work as Article 66, paragraph (2) of the Income Tax Act and Article 63, paragraph (2) of the Corporation Tax Act describe it, referred to in Article 17, paragraph (2) of the Consumption Tax Act: work under a contract whose object is not delivered in the year or business year in which the work began, other than long-term large-scale construction (長期大規模工事).
特例申告に関する決定
A determination (決定) under Article 25 of the Act on General Rules for National Taxes of an amount that should have been stated, under Article 47, paragraph (1), item (i) or (ii), in a special return (特例申告書) for taxable goods (課税貨物) taken out of a bonded area (保税地域).
六月中間申告対象期間
In Article 42, paragraphs (6), (8), (10) and (11), the first six months of a business operator's taxable period (課税期間) — other than an individual's taxable period in which the business began, a corporation's taxable period of six months or less, and the first taxable period of a newly set up corporation not formed by a merger — for which an interim return (中間申告書) is due within two months, unless the amount worked out from the previous taxable period's consumption tax for six months is 240,000 yen or less or the period contains a one-month or three-month interim filing period for which a return is due.
A determination under Article 25 of the Act on General Rules for National Taxes: where a person who should have filed a tax return has not, the tax office fixes the tax base and tax amount after its examination.
国税通則法第二十五条（決定）の規定による決定
This Act as it stood before Act No. 73 of 1991 amended it.
In the supplementary provisions (附則) of Act No. 73 of 1991, a transfer, etc. of assets (資産の譲渡等) listed in items 7 to 13 of Appended Table 1 (別表第一) of the Consumption Tax Act as amended by that Act, other than one listed in items 7 and 8 of Appended Table 1 of the Consumption Tax Act as it stood before that Act amended it.
資産の譲渡等で新法別表第一第七号から第十三号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）
保税地域
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
同項第二号に規定する保税地域