第一項
法第三十条第七項に規定する政令で定める場合は、次に掲げる場合とする。
The cases specified by Cabinet Order as prescribed in Article 30, paragraph (7) of the Act are the following cases:
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第三章 税額控除等（第四十九条）
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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第四十九条
（課税仕入れ等の税額の控除に係る帳簿等の記載事項等）Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
一
課税仕入れが次に掲げる課税仕入れに該当する場合（法第三十条第七項に規定する帳簿に次に掲げる課税仕入れのいずれかに該当する旨及び当該課税仕入れの相手方の住所又は所在地（国税庁長官が指定する者に係るものを除く。）を記載している場合に限る。）
a case where a taxable purchase falls under any of the following taxable purchases (limited to where the books prescribed in Article 30, paragraph (7) of the Act state that the purchase falls under one of the following taxable purchases and state the address or location of the counterparty to that taxable purchase (excluding that pertaining to a person designated by the Commissioner of the National Tax Agency)):
イ
他の者から受けた第七十条の九第二項第一号に掲げる課税資産の譲渡等に係る課税仕入れ
a taxable purchase pertaining to a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (i) received from another person;
ロ
入場券その他の課税仕入れに係る書類のうち法第五十七条の四第二項各号（第二号を除く。）に掲げる事項が記載されているものが、当該課税仕入れに係る課税資産の譲渡等を受けた際に当該課税資産の譲渡等を行う適格請求書発行事業者により回収された課税仕入れ（イに掲げる課税仕入れを除く。）
a taxable purchase for which a ticket of admission or other document pertaining to the taxable purchase that states the matters listed in the items of Article 57-4, paragraph (2) of the Act (excluding item (ii)) was collected, at the time of receiving the taxable transfer, etc. of assets pertaining to that taxable purchase, by the qualified invoice issuer making that taxable transfer, etc. of assets (excluding a taxable purchase listed in (a));
ハ
課税仕入れに係る資産が次に掲げる資産のいずれかに該当する場合における当該課税仕入れ（当該資産が棚卸資産（消耗品を除く。）に該当する場合に限る。）
a taxable purchase, where the asset pertaining to it falls under any of the following assets (limited to where that asset falls under inventory (excluding consumables)):
（１）
古物営業法（昭和二十四年法律第百八号）第二条第二項（定義）に規定する古物営業を営む同条第三項に規定する古物商である事業者が、他の者（適格請求書発行事業者を除く。ハにおいて同じ。）から買い受けた同条第一項に規定する古物（これに準ずるものとして財務省令で定めるものを含む。）
secondhand goods that a business operator that engages in the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949) and is a secondhand goods dealer prescribed in paragraph (3) of that Article has purchased from another person (excluding a qualified invoice issuer; the same applies in (c)), being those prescribed in paragraph (1) of that Article (including those specified by Ministry of Finance Order as equivalent thereto);
（２）
質屋営業法（昭和二十五年法律第百五十八号）第一条第一項（定義）に規定する質屋営業を営む同条第二項に規定する質屋である事業者が、同法第十八条第一項（流質物の取得及び処分）の規定により他の者から所有権を取得した質物
pledged goods the ownership of which a business operator that engages in the pawnbroker business prescribed in Article 1, paragraph (1) (Definitions) of the Pawnbroker Business Act (Act No. 158 of 1950) and is a pawnbroker prescribed in paragraph (2) of that Article has acquired from another person under Article 18, paragraph (1) (Acquisition and Disposition of Forfeited Pledged Goods) of that Act;
（３）
宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号（用語の定義）に規定する宅地建物取引業を営む同条第三号に規定する宅地建物取引業者である事業者が、他の者から買い受けた同条第二号に規定する建物
a building that a business operator that engages in the Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions of terms) of the Real Estate Brokerage Act (Act No. 176 of 1952) and is a Real Estate Broker prescribed in item (iii) of that Article has purchased from another person, being a building prescribed in item (ii) of that Article;
（４）
盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）第二条第四号（定義）に規定する特定金属くず買受業を営む同法第三条第一項（特定金属くず買受業の届出）の届出を行つた事業者が、他の者から買い受けた特定金属くず（同法第二条第三号に規定する特定金属くずをいう。（５）において同じ。）
specified metal scrap that a business operator that engages in the specified metal scrap purchasing business prescribed in Article 2, item (iv) (Definitions) of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025) and has submitted the notification under Article 3, paragraph (1) (Notification of Specified Metal Scrap Purchasing Business) of that Act has purchased from another person, being specified metal scrap (meaning specified metal scrap prescribed in Article 2, item (iii) of that Act; the same applies in (5));
（５）
再生資源卸売業その他不特定かつ多数の者から再生資源等（資源の有効な利用の促進に関する法律（平成三年法律第四十八号）第二条第四項（定義）に規定する再生資源及び同条第五項に規定する再生部品をいい、特定金属くずに該当するものを除く。）に係る課税仕入れを行う事業を営む事業者が、他の者から買い受けた当該再生資源等
recycled resources, etc. (meaning recycled resources prescribed in Article 2, paragraph (4) (Definitions) of the Act on the Promotion of Effective Utilization of Resources (Act No. 48 of 1991) and recycled parts prescribed in paragraph (5) of that Article, excluding those that fall under specified metal scrap) that a business operator engaged in the recycled resources wholesale business or another business of making taxable purchases of recycled resources, etc. from unspecified and numerous persons has purchased from another person;
ニ
イからハまでに掲げるもののほか、請求書等（法第三十条第七項に規定する請求書等をいう。）の交付又は提供を受けることが困難な課税仕入れとして財務省令で定めるもの
in addition to those listed in (a) through (c), a taxable purchase specified by Ministry of Finance Order as one for which it is difficult to receive delivery or provision of invoices, etc. (meaning the invoices, etc. prescribed in Article 30, paragraph (7) of the Act);
二
特定課税仕入れに係るものである場合
a case where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase.
第二項
前項第一号に規定する国税庁長官が指定する者から受ける課税資産の譲渡等に係る課税仕入れ（同号に掲げる場合に該当するものに限る。）のうち、不特定かつ多数の者から課税仕入れを行う事業に係る課税仕入れについては、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、その記載を省略することができる。
With respect to a taxable purchase pertaining to a taxable transfer, etc. of assets received from a person designated by the Commissioner of the National Tax Agency as prescribed in item (i) of the preceding paragraph (limited to one that falls under the case listed in that item) that pertains to a business of making taxable purchases from unspecified and numerous persons, among the matters required by Article 30, paragraph (8), item (i) of the Act to be stated in the books under paragraph (7) of that Article, the matter listed in Article 30, paragraph (8), item (i), (a) of the Act may, notwithstanding that item, be omitted from the statement.
第三項
他の者から受けた課税資産の譲渡等のうち第七十条の九第二項第二号に掲げる課税資産の譲渡等又は第七十条の十二第一項若しくは第五項の規定の適用を受けた課税資産の譲渡等に係る課税仕入れについては、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、当該事項に代えて第七十条の九第二項第二号若しくは第七十条の十二第一項に規定する媒介若しくは取次ぎに係る業務を行う者の氏名若しくは名称又は同条第五項に規定する執行機関の名称とすることができる。
With respect to a taxable purchase pertaining to a taxable transfer, etc. of assets received from another person that is a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (ii), or a taxable transfer, etc. of assets to which Article 70-12, paragraph (1) or (5) has applied, among the matters required by Article 30, paragraph (8), item (i) of the Act to be stated in the books under paragraph (7) of that Article, the matter listed in Article 30, paragraph (8), item (i), (a) of the Act may, notwithstanding that item, be the name of the person who conducts the business of intermediation or agency prescribed in Article 70-9, paragraph (2), item (ii) or Article 70-12, paragraph (1), or the title of the enforcement agency prescribed in paragraph (5) of that Article, in place of that matter.
第四項
法第三十条第九項第三号に規定する政令で定める事項は、次に掲げる事項とする。
The matters specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iii) of the Act are the following:
一
書類の作成者の氏名又は名称
the name of the person who prepared the document;
二
課税仕入れの相手方の氏名又は名称及び登録番号（法第五十七条の二第四項の登録番号をいう。第六項第一号において同じ。）
the name of the counterparty to the taxable purchase and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies in paragraph (6), item (i));
三
課税仕入れを行つた年月日（課税期間の範囲内で一定の期間内に行つた課税仕入れにつきまとめて当該書類を作成する場合には、当該一定の期間）
the date on which the taxable purchase was made (where the document is prepared collectively for taxable purchases made within a certain period within the range of the taxable period, that certain period);
四
課税仕入れに係る資産又は役務の内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）
the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
五
税率の異なるごとに区分して合計した課税仕入れに係る支払対価の額及び適用税率（法第五十七条の四第一項第四号に規定する適用税率をいう。第六項第四号において同じ。）
the total amount of consideration paid for taxable purchases, classified by each different tax rate, and the applicable tax rate (meaning the applicable tax rate prescribed in Article 57-4, paragraph (1), item (iv) of the Act; the same applies in paragraph (6), item (iv));
六
消費税額等（課税仕入れに係る支払対価の額に百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出した金額をいい、当該金額に一円未満の端数が生じたときは、当該端数を処理した後の金額とする。）
the amount of consumption tax, etc. (meaning the amount calculated by multiplying the amount of consideration paid for taxable purchases by 10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and where a fraction of less than one yen arises in that amount, the amount after that fraction has been dealt with).
第五項
法第三十条第九項第四号に規定する政令で定める課税仕入れは、他の者から受けた第七十条の九第二項第二号に掲げる課税資産の譲渡等に係る課税仕入れとする。
The taxable purchases specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iv) of the Act are taxable purchases pertaining to a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (ii) received from another person.
第六項
法第三十条第九項第四号に規定する政令で定める事項は、次に掲げる事項とする。
The matters specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iv) of the Act are the following:
一
書類の作成者の氏名又は名称及び登録番号
the name and registration number of the person who prepared the document;
二
課税資産の譲渡等を行つた年月日（課税期間の範囲内で一定の期間内に行つた課税資産の譲渡等につきまとめて当該書類を作成する場合には、当該一定の期間）
the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);
三
課税資産の譲渡等に係る資産の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
the particulars of the assets relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
四
課税資産の譲渡等に係る税抜価額（法第五十七条の四第一項第四号に規定する税抜価額をいう。）又は税込価額（同号に規定する税込価額をいう。）を税率の異なるごとに区分して合計した金額及び適用税率
the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the tax-exclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) or the tax-inclusive price (meaning the tax-inclusive price prescribed in that item) pertaining to the taxable transfer, etc. of assets, and the applicable tax rate;
五
消費税額等（法第五十七条の四第一項第五号の規定に準じて計算した金額をいう。）
the amount of consumption tax, etc. (meaning the amount calculated in accordance with Article 57-4, paragraph (1), item (v) of the Act);
六
書類の交付を受ける事業者の氏名又は名称
the name of the business operator that receives the document.
第七項
法第三十条第九項第三号及び第四号に掲げる書類には、これらの書類に記載すべき事項に係る電磁的記録を含むものとする。
The documents listed in Article 30, paragraph (9), items (iii) and (iv) of the Act include electronic or magnetic records pertaining to the matters to be stated in those documents.
第八項
法第三十条第九項第五号に規定する政令で定める書類は、次に掲げる書類とする。
The documents specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (v) of the Act are the following documents:
一
関税法第六十七条（輸出又は輸入の許可）に規定する輸入の許可（第三号、第七号、第八号及び第七十一条第四項において「輸入の許可」という。）があつたことを証する書類
a document certifying that import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (referred to as "import permission" in items (iii), (vii) and (viii) and Article 71, paragraph (4)) has been granted;
二
特例申告書の提出があつたことを証する書類
a document certifying that a special return has been submitted;
三
関税法第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて輸入の許可前に保税地域から課税貨物を引き取つた場合における同項の承認があつたことを証する書類
in the case where taxable goods have been taken out of a bonded area before import permission with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, a document certifying that the approval under that paragraph has been granted;
四
国税通則法第三十二条第三項（賦課決定）に規定する賦課決定通知書（同条第一項第一号に掲げる場合にあつては、納税告知書）
the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (in the case listed in paragraph (1), item (i) of that Article, the written notice of tax payment);
五
輸入品に対する内国消費税の徴収等に関する法律第七条第九項（郵便物の内国消費税の納付等）の規定により賦課決定通知書とみなされる同条第一項の郵便物に係る同項の書面
the document that is deemed to be a written notice of assessment and determination pursuant to Article 7, paragraph (9) (Payment, etc. of National Consumption Tax on Postal Items) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, namely the written document under paragraph (1) of that Article pertaining to a postal item under that paragraph;
六
輸入品に対する内国消費税の徴収等に関する法律第七条第十項において準用する関税法第七十七条第六項（郵便物の関税の納付等）の規定により税関長の承認を受けて消費税の納付前に郵便物を受け取つた場合における同項の承認があつたことを証する書類
in the case where a postal item has been received before payment of consumption tax with the approval of the director-general of a customs house under Article 77, paragraph (6) (Payment, etc. of Customs Duty on Postal Items) of the Customs Act as applied mutatis mutandis pursuant to Article 7, paragraph (10) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, a document certifying that the approval under that provision has been granted;
七
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（輸入の許可後に提出されたものに限る。）の提出があつたことを証する書類
a document certifying that an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes (limited to one submitted after import permission) has been submitted;
八
国税通則法第二十八条第一項（更正又は決定の手続）に規定する更正通知書（輸入の許可後に行われた同項の更正に係るものに限る。）又は決定通知書
a written notice of reassessment prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes (limited to one pertaining to a reassessment under that paragraph made after import permission) or a written notice of determination;
九
関税法第八十五条第一項（公売代金等の充当及び供託）の規定による公売又は売却に係る代金が充当されたことを証する書類
a document certifying that the proceeds of a public sale or sale under Article 85, paragraph (1) (Appropriation and Deposit of Proceeds of Public Sale, etc.) of the Customs Act have been appropriated.
第九項
前項各号に掲げる書類には、関税法第百二条第一項（証明書類の交付及び統計の閲覧等）の規定に基づき税関長が交付した同項の証明書類で前項各号に掲げる書類に関するものを含むものとする。
The documents listed in the items of the preceding paragraph include certification documents prescribed in Article 102, paragraph (1) (Issuance of Certification Documents and Inspection of Statistics, etc.) of the Customs Act that the director-general of a customs house has issued under that paragraph and that relate to the documents listed in the items of the preceding paragraph.
第十項
第八項各号に掲げる書類（前項の規定の適用を受けるものを含む。）には、これらの書類に係る電磁的記録を含むものとする。
The documents listed in the items of paragraph (8) (including those to which the preceding paragraph applies) include electronic or magnetic records pertaining to those documents.