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いまの条文を読む →第三章 税額控除等（第四十八条）
消費税法施行令の一部を改正する政令（令和八年政令第九十六号）による改正後の条文です。変わる言葉に印をつけています。
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法第三十条第六項に規定する政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
The ratio calculated as provided by Cabinet Order as prescribed in Article 30, paragraph (6) of the Act is the proportion that the amount listed in item (ii) accounts for in the amount listed in item (i):
当該事業者が、当該課税期間中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この条及び第五十三条第三項第一号において同じ。）の対価の額（法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。）の合計額から、当該課税期間中に国内において行つた資産の譲渡等に係る対価の返還等の金額（資産の譲渡等につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該資産の譲渡等の対価の額の全部若しくは一部の返還又は当該資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額をした金額をいう。）の合計額を控除した残額
the remainder after deducting, from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this paragraph) for transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this Article and Article 53, paragraph (3), item (i)) made by that business operator in Japan during that taxable period, the total amount of refund, etc. of consideration pertaining to transfers, etc. of assets made in Japan during that taxable period (meaning the amount of refund of all or part of the amount of consideration for a transfer, etc. of assets, or of reduction of all or part of the amount of accounts receivable or other claims pertaining to the amount of consideration for a transfer, etc. of assets, by reason of having accepted returned goods or granted a discount or rebate with respect to that transfer, etc. of assets);
当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この章において同じ。）の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this Chapter) made by that business operator in Japan during that taxable period, the total of the amounts obtained by deducting the amount listed in (b) from the amount listed in (a):
課税期間中に行つた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の金額（当該課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made during the taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that taxable period);
課税期間中に行つた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の金額に係る消費税額に七十八分の百を乗じて算出した金額
the amount calculated by multiplying by 100/78 the consumption tax on refunds, etc. of consideration for sales, prescribed in Article 38, paragraph (1) of the Act, made during the taxable period.
前項第一号に規定する資産の譲渡等には、事業者が行う次に掲げる資産の譲渡は、含まないものとする。
The transfers, etc. of assets prescribed in item (i) of the preceding paragraph do not include the following transfers of assets made by a business operator:
法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段、暗号資産若しくは特別引出権の譲渡
a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument, cryptoasset or special drawing rights prescribed in Article 9, paragraph (4);
第九条第一項第四号に掲げる金銭債権のうち資産の譲渡等を行つた者が当該資産の譲渡等の対価として取得したものの譲渡
a transfer of a monetary claim listed in Article 9, paragraph (1), item (iv) that a person who has made a transfer, etc. of assets acquired as consideration for that transfer, etc. of assets;
次に掲げるもの（以下この条において「現先取引債券等」という。）をあらかじめ約定した期日（当該約定の日以後その期日を定めることができることとされているものにあつては、当該定められる期日）にあらかじめ約定した価格又はあらかじめ約定した計算方法により算出される価格で買い戻すことを約して譲渡し、かつ、当該約定に基づき当該現先取引債券等を買い戻す場合における当該現先取引債券等の譲渡
a transfer of the following (hereinafter in this Article referred to as "bonds, etc. for repurchase transactions"), in the case where they are transferred under an agreement to repurchase them on a date agreed in advance (for those for which the date can be determined on or after the day of the agreement, the date so determined) at a price agreed in advance or a price calculated by a method of calculation agreed in advance, and are repurchased in accordance with that agreement:
国債等
national government bonds, etc.;
第十条第三項第一号に規定する譲渡性預金証書
a negotiable certificate of deposit prescribed in Article 10, paragraph (3), item (i);
第十条第三項第六号に規定する約束手形
a promissory note prescribed in Article 10, paragraph (3), item (vi);
その他財務省令で定める証券又は証書
other securities or certificates specified by Ministry of Finance Order.
事業者が現先取引債券等をあらかじめ約定した期日（当該約定の日以後その期日を定めることができることとされているものにあつては、当該定められる期日）にあらかじめ約定した価格又はあらかじめ約定した計算方法により算出される価格で売り戻すことを約して購入し、かつ、当該約定に基づき当該現先取引債券等を売り戻した場合には、当該売戻しに係る第一項第一号に規定する資産の譲渡等の対価の額は、当該現先取引債券等の当該売戻しに係る対価の額から当該現先取引債券等の当該購入に係る対価の額を控除した残額とする。この場合において、当該控除して控除しきれない金額があるときは、同号に掲げる金額は、当該金額から当該控除しきれない金額を控除した残額とする。
Where a business operator has purchased bonds, etc. for repurchase transactions under an agreement to resell them on a date agreed in advance (for those for which the date can be determined on or after the day of the agreement, the date so determined) at a price agreed in advance or a price calculated by a method of calculation agreed in advance, and has resold those bonds, etc. for repurchase transactions in accordance with that agreement, the amount of consideration for the transfer, etc. of assets prescribed in paragraph (1), item (i) pertaining to that resale is the remainder obtained by deducting the amount of consideration for that purchase of those bonds, etc. for repurchase transactions from the amount of consideration for that resale of those bonds, etc. for repurchase transactions. In this case, where there is an amount that cannot be fully deducted by that deduction, the amount listed in that item is the remainder obtained by deducting that amount that cannot be fully deducted from that amount.
第一項の規定の適用については、第二条第一項第四号に掲げる行為が行われた場合における対価は、利子（償還差益、譲り受けた金銭債権の弁済を受けた金額とその取得価額との差額その他経済的な性質が利子に準ずるものを含む。）とする。
For the purpose of applying paragraph (1), the consideration in the case where an act listed in Article 2, paragraph (1), item (iv) is carried out is interest (including redemption gain, the difference between the amount received in payment of a monetary claim taken over and its acquisition price, and anything else that is equivalent to interest in economic nature).
事業者が法別表第二第二号に規定する有価証券（第九条第二項に規定するゴルフ場利用株式等を除く。）並びに同条第一項第一号及び第三号に掲げる権利（以下この項において「有価証券等」という。）の譲渡をした場合（当該譲渡が第二項第三号に掲げる現先取引債券等の譲渡又は第三項に規定する現先取引債券等の売戻しに該当する場合を除く。）又は同条第一項第四号に掲げる金銭債権（資産の譲渡等を行つた者が当該資産の譲渡等の対価として取得したものを除く。以下この項において同じ。）の譲渡をした場合には、当該譲渡に係る第一項第一号に規定する資産の譲渡等の対価の額は、当該有価証券等又は金銭債権の譲渡の対価の額の百分の五に相当する金額とする。
Where a business operator has transferred securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc. prescribed in Article 9, paragraph (2)) and the rights listed in paragraph (1), items (i) and (iii) of that Article (hereinafter in this paragraph referred to as "securities and similar interests") (excluding where that transfer falls under a transfer of bonds, etc. for repurchase transactions listed in paragraph (2), item (iii) or a resale of bonds, etc. for repurchase transactions prescribed in paragraph (3)), or has transferred a monetary claim listed in Article 9, paragraph (1), item (iv) (excluding one acquired by a person who made a transfer, etc. of assets as consideration for that transfer, etc. of assets; the same applies hereinafter in this paragraph), the amount of consideration for the transfer, etc. of assets prescribed in paragraph (1), item (i) of this Article pertaining to that transfer is the amount equivalent to 5/100 of the amount of consideration for the transfer of those securities and similar interests or that monetary claim.
国債等の第十条第三項第六号に規定する償還金額が同号に規定する取得価額に満たない場合には、第一項第一号に掲げる金額は、当該金額から、当該取得価額から当該償還金額を控除した金額（当該国債等が法人税法施行令第百三十九条の二第一項（償還有価証券の調整差益又は調整差損の益金又は損金算入）に規定する償還有価証券に該当する場合には、同項に規定する調整差損を含む。）を控除した残額とする。
Where the redemption amount prescribed in Article 10, paragraph (3), item (vi) of national government bonds, etc. is less than the acquisition price prescribed in that item, the amount listed in paragraph (1), item (i) is the remainder obtained by deducting from that amount the amount obtained by deducting that redemption amount from that acquisition price (including, where those national government bonds, etc. fall under redemption securities prescribed in Article 139-2, paragraph (1) (Inclusion of Adjustment Gain or Loss on Redemption Securities in Gross Profits or Deductible Expenses) of the Order for the Enforcement of the Corporation Tax Act, the adjustment loss prescribed in that paragraph).