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. 518 terms: 0 with the Ministry of Justice's English, 518 in our translation, marked as such.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
An own-assets business operator as defined in Article 15, paragraph (4) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes its own assets, etc. (固有資産等), everything other than the trust assets of such trusts.
法第十五条第四項に規定する固有事業者
二十八年改正法
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
改正法
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
中間納付額
An interim payment as defined in Article 2, paragraph (1), item (xx) of the Consumption Tax Act: the consumption tax payable under Article 48 of that Act 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.
それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額
In Articles 18 to 18-5, purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
同項に規定する購入記録情報
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
課税仕入れ
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: 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) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
消費税法第二条第一項第十二号に規定する課税仕入れ
改正法
In the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, short name for Act No. 13 of 2025, which partially amended the Income Tax Act and other laws.
旧リース譲渡
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, a former lease transfer as defined in Article 22, paragraph (1) of the supplementary provisions of Act No. 13 of 2025, which partially amended the Income Tax Act and other laws: 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, made by a business operator before that Act came into effect.
改正法附則第二十二条第一項に規定する旧リース譲渡
In the supplementary provisions (附則) of this Order as enacted in 1988, 1 April 1989, from which charges for a specified continuing supply, etc. (特定継続供給等) are divided by month between the periods before and after it.
第一種事業
In Article 57, which sets the rates of deemed purchases for the simplified computation under Article 37 of the Consumption Tax Act, wholesale business (卸売業).
卸売業
第二種事業
In Article 57, retail business (小売業), and agriculture, forestry and fisheries so far as they transfer the food and beverages (飲食料品) listed in item (i) of Appended Table 1 of the Consumption Tax Act.
次に掲げる事業
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
1 April 2014, the date from which the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 56 of 2013 applies under Article 2 of its supplementary provisions (附則).
The date Cabinet Order No. 317 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
五年施行日
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
課税期間
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
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。）
五年消費税法
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
免税販売手続
Up to Article 18-5, the procedures a business operator running a tax-free shop (輸出物品販売場) follows to have Article 8, paragraph (1) of the Consumption Tax Act exempt a sale, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information under paragraph (4) of that Article.
輸出物品販売場を経営する事業者が行う法第八条第一項の規定の適用を受けるための手続のうち、購入記録情報の提供等（同条第二項前段の規定による購入記録情報の提供及び同条第三項後段の規定による税関確認情報の受領をいう。以下第十八条の五までにおいて同じ。）並びに法第八条第四項の規定による購入記録情報及び税関確認情報の保存を除いたもの
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a 2019 transitional transfer, etc. of assets (元年経過措置資産の譲渡等): a taxable transfer, etc. of assets (課税資産の譲渡等) to which Article 5, paragraphs (1) and (3), the main clauses of paragraphs (4) and (5), and Article 7, paragraph (1) of the supplementary provisions of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them, and Article 5, paragraph (1) (main clause), paragraph (3) (main clause) and paragraph (5) of the supplementary provisions of Cabinet Order No. 317 of 2014, applied.
二十四年消費税法改正法附則第十六条第一項において準用する二十四年消費税法改正法附則第五条第一項、第三項、第四項本文及び第五項本文並びに第七条第一項並びに二十六年改正令附則第五条第一項本文、第三項本文及び第五項の規定の適用を受けた課税資産の譲渡等
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
第四種事業
In Article 57, any business that is not type 1, 2, 3, 5 or 6 business.
前各号に掲げる事業以外の事業
改正法
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
課税資産の譲渡等
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
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
改正法
In the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
第三種事業
In Article 57, agriculture, forestry, fisheries, mining, construction, manufacturing (including the retail sale of goods one has made), and electricity, gas, heat supply and water supply businesses, other than those that are type 1 business (第一種事業) or type 2 business (第二種事業) and businesses providing services for processing fees or similar charges.
次に掲げる事業（前二号に掲げる事業に該当するもの及び加工賃その他これに類する料金を対価とする役務の提供を行う事業を除く。）
The Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it.
改正法
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
課税資産の譲渡等
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
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
仮想通貨
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
新令第九条第四項に規定する仮想通貨
課税売上高
In Articles 22 and 23, a corporation's taxable sales for a business year: the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) it made in Japan in that year, less its refunds, etc. of consideration for sales (売上げに係る対価の返還等) in that year (including those on exports, etc. (輸出取引等)), taken without the consumption tax and local consumption tax in them.
当該各事業年度の国内における課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額
In Article 25-4, paragraphs (1) to (3), any one of the other person referred to in Article 25-3, paragraph (2), item (i) and the corporations in the special relationship with that person that Article 25-3, paragraph (1) sets, whose taxable sales over the period corresponding to the base period are worked out for Article 12-3, paragraph (1) of the Consumption Tax Act.
前条第二項第一号に規定する他の者及び当該他の者と同条第一項に規定する政令で定める特殊な関係にある法人のうちいずれかの者
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
The date Cabinet Order No. 201 of 1991, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
消費税法第二条第一項第四号に規定する事業者
課税資産の譲渡等
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
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
新設分割親法人
A split-off parent corporation as defined in Article 12, paragraph (1) of the Consumption Tax Act: the corporation that has carried out a split, etc. (分割等), setting up a corporation (新設分割子法人) or passing assets to it.
A trustee business operator as defined in Article 15, paragraph (3) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes the trust's assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.
法第十五条第三項に規定する受託事業者
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.
改正法附則第三十四条第一項に規定する元年適用日
改正法
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018).
一般型輸出物品販売場
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), the kind of shop item (ii) of Article 18-2, paragraph (2) deals with.
次号に規定する自動販売機型輸出物品販売場以外の輸出物品販売場
免税手続カウンター
In Article 18-3, the facilities that an approved tax-free procedure business operator (承認免税手続事業者) uses to carry out the tax-free sale procedures (免税販売手続) for other business operators' tax-free shops.
承認免税手続事業者が他の事業者の免税販売手続を行うための施設設備
特定課税仕入れ
Throughout this Order from Article 40 on, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.
法第五条第一項に規定する特定課税仕入れ
売上げに係る消費税額
In Article 57, paragraphs (2) and (3), for a business operator carrying on two or more of the types of business of the simplified method, the total, over those types, of the consumption tax on its taxable transfers, etc. of assets (課税資産の譲渡等) in each type in the taxable period less the consumption tax on its refunds, etc. of consideration for sales in that type; the rate under Article 37, paragraph (1), item (i) of the Consumption Tax Act is worked out against it.
特定収入
Specified income as referred to in Article 60, paragraph (4) of the Consumption Tax Act: income of the State or a local government (where it runs a business in a special account), a corporation listed in Appended Table 3 of that Act, a public interest trust trustee (公益信託受託事業者) or an association or foundation without legal personality (人格のない社団等) other than consideration for transfers, etc. of assets (資産の譲渡等), apart from income a Cabinet Order (政令) excludes.
課税期間
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a taxable period under Article 19 of the Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it; here the one containing the day the notification is filed.
課税資産の譲渡等
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
同法第二条第一項第九号に規定する課税資産の譲渡等
Up to Article 18-5, the provision of purchase record information (購入記録情報) under the first sentence of Article 8, paragraph (2) of the Consumption Tax Act together with the receipt of customs confirmation information (税関確認情報) under the second sentence of paragraph (3) of that Article.
同条第二項前段の規定による購入記録情報の提供及び同条第三項後段の規定による税関確認情報の受領
In Article 24, paragraph (1), a shareholder, a partner of a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社), or any other person who has contributed capital to a corporation, other than the split-off parent corporation (新設分割親法人) itself where it holds its own shares or contributions.
株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいい、当該新設分割親法人が自己の株式又は出資を有する場合の当該新設分割親法人を除く
An own-assets business operator as defined in Article 15, paragraph (4) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes its own assets, etc. (固有資産等), everything other than the trust assets of such trusts.
法第十五条第四項に規定する固有事業者
居住用賃貸建物
A residential rental building as defined in Article 30, paragraph (10) of the Consumption Tax Act: a building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2 of that Act; the tax on purchasing it is not deducted under Article 30, paragraph (1) of that Act.
法第三十条第十項に規定する居住用賃貸建物
第五種事業
In Article 57, transport and communications, finance and insurance, and service businesses other than restaurants, so far as they are not type 1 business (第一種事業), type 2 business (第二種事業) or type 3 business (第三種事業).
次に掲げる事業（前三号に掲げる事業に該当するものを除く。）
第六種事業
In Article 57, real estate business (不動産業), so far as it is not type 1, 2, 3 or 5 business.
不動産業（前各号に掲げる事業に該当するものを除く。）
The day the Consumption Tax Act (Act No. 108 of 1988) came into effect.
This Cabinet Order as amended by Cabinet Order No. 341 of 1995.
The Consumption Tax Act as it stood before Article 3 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws amended it.
In Article 44 of the supplementary provisions (附則) of Act No. 7 of 2018, a long-term installment sale, etc. (長期割賦販売等) as defined in Article 16, paragraph (1) of the Consumption Tax Act as it stood before that Act amended it, other than a lease transfer (リース譲渡) as defined in Article 16, paragraph (1) of the Consumption Tax Act as amended by that Act.
改正法附則第四十四条第一項に規定する特定長期割賦販売等
This Cabinet Order as it stood before Cabinet Order No. 125 of 2025 amended it.
資産の貸付け
Lending of assets, including, wherever this Order uses the words, the creation of a right over an asset and every other act of letting another person use an asset, other than such an act that is a supply of telecommunications services (電気通信利用役務の提供).
資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含む
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
同表第一号に規定する飲食料品
A trustee business operator as defined in Article 15, paragraph (3) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes the trust's assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.
法第十五条第三項に規定する受託事業者
In Articles 31 to 34, a transfer on deferred payment terms as referred to in Article 16, paragraph (1) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) by an individual business operator that is a transfer on deferred payment terms of an asset giving rise to timber income (山林所得) or capital gains (譲渡所得) as referred to in Article 132, paragraph (1) of the Income Tax Act.
The Consumption Tax Act as it stood before Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act, amended it.
The Consumption Tax Act as it stood before Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws amended it.
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
同項第一号に規定する飲食料品
課税仕入れ
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: 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) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
同項第十二号に規定する課税仕入れ
In Article 18-4, a business operator, other than one exempt from consumption tax, approved under paragraph (2) of that Article, to whom a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Each corporate taxation trust, etc. (法人課税信託等) as Article 15, paragraph (1) of the Consumption Tax Act uses the term — a corporate taxation trust (法人課税信託) or public interest trust (公益信託) under the proviso to Article 14, paragraph (1) of that Act, whose trustee is treated as a separate person for each trust's assets — connected with the business operator in question.
法第十五条第一項に規定する法人課税信託等
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
同項に規定する電磁的記録
課税仕入れに係る支払対価の額
The amount paid for a taxable purchase (課税仕入れ) as Article 30 of the Consumption Tax Act uses the phrase (defined in paragraph (8), item (i), (d) of that Article): everything paid or payable in money, goods, rights or other economic benefits for the purchase, including the consumption tax and local consumption tax (地方消費税) to be charged on the supplier.
法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
法第二十八条第一項に規定する対価の額
課税仕入れ等に係る特定収入
In Article 75, the part of a taxable period's specified income (特定収入) that laws and regulations, grant guidelines, etc. or similar documents (法令等) say is to be used only to pay for taxable purchases (課税仕入れ), specified taxable purchases (特定課税仕入れ) or taxable goods taken out of a bonded area.
調整割合
In Article 75, the share that a taxable period's specified income (特定収入) other than specified income for taxable purchases, etc. (課税仕入れ等に係る特定収入) makes up of that income plus the total consideration for the period's transfers, etc. of assets (資産の譲渡等).
当該課税期間における資産の譲渡等の対価の額の合計額に当該課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額を加算した金額のうちに当該課税仕入れ等に係る特定収入以外の特定収入の合計額の占める割合
改正法
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, short name for the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
The Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
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%.
改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 109 of 2017, apart from its amendment to Article 14-2, paragraph (3).
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).
同項に規定する控除対象課税仕入れ
各課税期間
Each taxable period as Article 19, paragraph (1) of the Consumption Tax Act defines it, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
消費税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
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
消費税法第二条第一項第三号に規定する個人事業者
資産の譲渡等
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: 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.
同項第八号に規定する資産の譲渡等
非居住者
Throughout this Order, a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation that is not a resident (居住者).
外国為替及び外国貿易法第六条第一項第六号に規定する非居住者
In Article 6, the office, place of business or similar place of the person who transfers or leases an asset, through which that transfer or lease is handled; for a ship other than one under item (i), its location decides where the transfer or lease takes place.
免税対象物品
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
法第八条第一項に規定する免税対象物品
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act 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, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
同項に規定する免税購入対象者
In Articles 18-3 and 18-4, a business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
In Article 18-5, a temporary sales outlet under Article 8, paragraph (9) of the Consumption Tax Act that is treated as a tax-free shop (輸出物品販売場) under paragraph (7) of that Article.
同条第九項の規定により同条第七項に規定する輸出物品販売場とみなされる同条第九項に規定する臨時販売場
売上げに係る対価の返還等
A refund, etc. of consideration for sales as defined in Article 38, paragraph (1) of the Consumption Tax Act: 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.
法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
還付加算金
In Chapter IV, interest on refund as Article 52, paragraph (2) of the Consumption Tax Act uses the term: interest on refund under Article 58, paragraph (1) of the Act on General Rules for National Taxes, added to a refund under Article 52, paragraph (1) of the Consumption Tax Act.
同条第二項に規定する還付加算金
課税仕入れに係る支払対価の額
The amount paid for a taxable purchase (課税仕入れ) as Article 30 of the Consumption Tax Act uses the phrase (defined in paragraph (8), item (i), (d) of that Article): everything paid or payable in money, goods, rights or other economic benefits for the purchase, including the consumption tax and local consumption tax (地方消費税) to be charged on the supplier.
法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額
In Article 75, the amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act — the consumption 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) — as calculated for the taxable period under Articles 30 to 36 of that Act.
当該課税期間において法第三十条から第三十六条までの規定により計算した場合における法第三十条第二項に規定する課税仕入れ等の税額
This Cabinet Order as amended by Cabinet Order No. 201 of 1991.
The Consumption Tax Act as amended by Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
This Cabinet Order as amended by Cabinet Order No. 56 of 2013.