In addition to what is provided for in the following paragraph and paragraph (3), the businesses specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act are the businesses set out in the following items, and the rate specified by Cabinet Order as prescribed in item (i) of that paragraph is the rate specified in each of the following items for the category of those businesses:
Where the businesses carried on by a business operator are two or more businesses among type 4 business and the businesses set out in the items of the preceding paragraph, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act is the ratio of the total of the amounts set out in the following items to the total of the remainders prescribed in those items (referred to as "consumption tax on sales" in the following paragraph):
the amount calculated by multiplying by 90/100 the remainder (referred to as "consumption tax for type 1 business" in item (ii), (a) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 1 business made in Japan during that taxable period, the (excluding those that fall under a transfer of specified low-value assets and those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article), the total amount of consumption tax relating to the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (excluding that pertaining to a transfer of specified low-value assets; hereinafter in this paragraph referred to as "consumption tax on refunds, etc. of consideration for sales") that pertain to type 1 business and were made during that taxable period;
the amount calculated by multiplying by 80/100 the remainder (referred to as "consumption tax for type 2 business" in item (ii), (b) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 2 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 2 business made during that taxable period;
the amount calculated by multiplying by 70/100 the remainder (referred to as "consumption tax for type 3 business" in item (ii), (c) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 3 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 3 business made during that taxable period;
the amount calculated by multiplying by 60/100 the remainder (referred to as "consumption tax for type 4 business" in item (ii), (d) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 4 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 4 business made during that taxable period;
the amount calculated by multiplying by 50/100 the remainder (referred to as "consumption tax for type 5 business" in item (ii), (e) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 5 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 5 business made during that taxable period;
the amount calculated by multiplying by 40/100 the remainder obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 6 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 6 business made during that taxable period.
In the case of the preceding paragraph, where a business operator falls under any of the following cases, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act may, notwithstanding the preceding paragraph, be the ratio specified in each of the following items for the category of cases set out in that item:
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article) made in Japan by that business operator during that taxable period relating to a specified single business (meaning one business among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to that specified single business, to the taxable sales of that business operator for that taxable period (meaning the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that taxable period, the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period; the same applies in the following item) is 75/100 or more: the ratio specified respectively for the following categories of cases:
第五十七条第三項第一号イ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第一種事業である場合 百分の九十
where that specified single business is a type 1 business: 90/100;
第五十七条第三項第一号ロ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第二種事業である場合 百分の八十
where that specified single business is a type 2 business: 80/100;
第五十七条第三項第一号ハ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第三種事業である場合 百分の七十
where that specified single business is a type 3 business: 70/100;
第五十七条第三項第一号ニ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第四種事業である場合 百分の六十
where that specified single business is a type 4 business: 60/100;
第五十七条第三項第一号ホ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第五種事業である場合 百分の五十
where that specified single business is a type 5 business: 50/100;
第五十七条第三項第一号ヘ（中小事業者の仕入れに係る消費税額の控除の特例）
当該特定一事業が第六種事業である場合 百分の四十
where that specified single business is a type 6 business: 40/100;
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan by that business operator during that taxable period relating to specified two businesses (meaning two businesses among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to those specified two businesses, to the taxable sales of that business operator for that taxable period is 75/100 or more: the ratio specified respectively for the following categories of cases:
where the specified two businesses are a type 1 business and a business other than a type 1 business: the ratio of the total of the following amounts to the consumption tax on sales:
第五十七条第三項第二号イ（１）（中小事業者の仕入れに係る消費税額の控除の特例）
前項第一号に掲げる金額
the amount set out in item (i) of the preceding paragraph;
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 1 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
第五十七条第三項第二号イ（２）（ｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第一種事業以外の事業が第二種事業である場合 百分の八十
where the business other than that type 1 business is a type 2 business: 80/100;
第五十七条第三項第二号イ（２）（ｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第一種事業以外の事業が第三種事業である場合 百分の七十
where the business other than that type 1 business is a type 3 business: 70/100;
第五十七条第三項第二号イ（２）（ｉｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第一種事業以外の事業が第四種事業である場合 百分の六十
where the business other than that type 1 business is a type 4 business: 60/100;
第五十七条第三項第二号イ（２）（ｉｖ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第一種事業以外の事業が第五種事業である場合 百分の五十
where the business other than that type 1 business is a type 5 business: 50/100;
第五十七条第三項第二号イ（２）（ｖ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第一種事業以外の事業が第六種事業である場合 百分の四十
where the business other than that type 1 business is a type 6 business: 40/100;
where the specified two businesses are a type 2 business and a business other than a type 2 business (excluding a type 1 business): the ratio of the total of the following amounts to the consumption tax on sales:
第五十七条第三項第二号ロ（１）（中小事業者の仕入れに係る消費税額の控除の特例）
前項第二号に掲げる金額
the amount set out in item (ii) of the preceding paragraph;
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 2 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
第五十七条第三項第二号ロ（２）（ｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第二種事業以外の事業が第三種事業である場合 百分の七十
where the business other than that type 2 business is a type 3 business: 70/100;
第五十七条第三項第二号ロ（２）（ｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第二種事業以外の事業が第四種事業である場合 百分の六十
where the business other than that type 2 business is a type 4 business: 60/100;
第五十七条第三項第二号ロ（２）（ｉｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第二種事業以外の事業が第五種事業である場合 百分の五十
where the business other than that type 2 business is a type 5 business: 50/100;
第五十七条第三項第二号ロ（２）（ｉｖ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第二種事業以外の事業が第六種事業である場合 百分の四十
where the business other than that type 2 business is a type 6 business: 40/100;
where the specified two businesses are a type 3 business and a business other than a type 3 business (excluding a type 1 business and type 2 business): the ratio of the total of the following amounts to the consumption tax on sales:
第五十七条第三項第二号ハ（１）（中小事業者の仕入れに係る消費税額の控除の特例）
前項第三号に掲げる金額
the amount set out in item (iii) of the preceding paragraph;
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 3 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
第五十七条第三項第二号ハ（２）（ｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第三種事業以外の事業が第四種事業である場合 百分の六十
where the business other than that type 3 business is a type 4 business: 60/100;
第五十七条第三項第二号ハ（２）（ｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第三種事業以外の事業が第五種事業である場合 百分の五十
where the business other than that type 3 business is a type 5 business: 50/100;
第五十七条第三項第二号ハ（２）（ｉｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第三種事業以外の事業が第六種事業である場合 百分の四十
where the business other than that type 3 business is a type 6 business: 40/100;
where the specified two businesses are a type 4 business and a business other than a type 4 business (excluding a type 1 business, type 2 business and type 3 business): the ratio of the total of the following amounts to the consumption tax on sales:
第五十七条第三項第二号ニ（１）（中小事業者の仕入れに係る消費税額の控除の特例）
前項第四号に掲げる金額
the amount set out in item (iv) of the preceding paragraph;
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 4 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
第五十七条第三項第二号ニ（２）（ｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第四種事業以外の事業が第五種事業である場合 百分の五十
where the business other than that type 4 business is a type 5 business: 50/100;
第五十七条第三項第二号ニ（２）（ｉｉ）（中小事業者の仕入れに係る消費税額の控除の特例）
当該第四種事業以外の事業が第六種事業である場合 百分の四十
where the business other than that type 4 business is a type 6 business: 40/100;
where the specified two businesses are a type 5 business and a type 6 business: the ratio of the total of the following amounts to the consumption tax on sales:
第五十七条第三項第二号ホ（１）（中小事業者の仕入れに係る消費税額の控除の特例）
前項第五号に掲げる金額
the amount set out in item (v) of the preceding paragraph;
第五十七条第三項第二号ホ（２）（中小事業者の仕入れに係る消費税額の控除の特例）
売上げに係る消費税額から第五種事業に係る消費税額を控除した金額に百分の四十を乗じて計算した金額
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 5 business from the consumption tax on sales by 40/100.
The application of the preceding two paragraphs, where among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on two or more businesses among type 4 business and the businesses set out in the items of paragraph (1) there are those for which no classification has been made by type of those businesses, is as set out in the following items:
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business and a type 2 business, there are those for which no classification has been made as to whether they relate to a type 1 business or a type 2 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 2 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business or type 2 business and a type 3 business, there are those for which no classification has been made as to whether they relate to a type 1 business or type 2 business or to a type 3 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 3 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business or type 3 business and a type 4 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business or type 3 business or to a type 4 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 4 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business, type 3 business or type 4 business and a type 5 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business, type 3 business or type 4 business or to a type 5 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 5 business;
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 6 business and a business other than a type 6 business, there are those for which no classification has been made as to whether they relate to a type 6 business or to a business other than a type 6 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 6 business.
第五十七条第五項（中小事業者の仕入れに係る消費税額の控除の特例）
前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In the preceding paragraphs, the meanings of the terms set out in the following items are as prescribed in those items.
第五十七条第五項第一号（中小事業者の仕入れに係る消費税額の控除の特例）
第一種事業 卸売業をいう。
type 1 business: means wholesale business;
第五十七条第五項第二号（中小事業者の仕入れに係る消費税額の控除の特例）
第二種事業 次に掲げる事業をいう。
type 2 business: means the following businesses:
第五十七条第五項第二号イ（中小事業者の仕入れに係る消費税額の控除の特例）
小売業
retail business;
第五十七条第五項第二号ロ（中小事業者の仕入れに係る消費税額の控除の特例）
農業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
agriculture (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
第五十七条第五項第二号ハ（中小事業者の仕入れに係る消費税額の控除の特例）
林業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
forestry (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
第五十七条第五項第二号ニ（中小事業者の仕入れに係る消費税額の控除の特例）
漁業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
fishery (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
type 3 business: means the following businesses (excluding those that fall under the businesses set out in the preceding two items and businesses that conduct the provision of services for consideration in the form of processing fees or similar charges):
第五十七条第五項第三号イ（中小事業者の仕入れに係る消費税額の控除の特例）
農業
agriculture;
第五十七条第五項第三号ロ（中小事業者の仕入れに係る消費税額の控除の特例）
林業
forestry;
第五十七条第五項第三号ハ（中小事業者の仕入れに係る消費税額の控除の特例）
漁業
fishery;
第五十七条第五項第三号ニ（中小事業者の仕入れに係る消費税額の控除の特例）
鉱業
mining;
第五十七条第五項第三号ホ（中小事業者の仕入れに係る消費税額の控除の特例）
建設業
construction business;
第五十七条第五項第三号ヘ（中小事業者の仕入れに係る消費税額の控除の特例）
製造業（製造した棚卸資産を小売する事業を含む。）
manufacturing (including a business of retail sale of inventory that has been manufactured);
第五十七条第五項第三号ト（中小事業者の仕入れに係る消費税額の控除の特例）
電気業、ガス業、熱供給業及び水道業
electricity business, gas business, heat supply business and water supply business;
第五十七条第五項第四号（中小事業者の仕入れに係る消費税額の控除の特例）
第五種事業 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。）をいう。
type 5 business: means the following businesses (excluding those that fall under the businesses set out in the preceding three items):
第五十七条第五項第四号イ（中小事業者の仕入れに係る消費税額の控除の特例）
運輸通信業
transportation and communications business;
第五十七条第五項第四号ロ（中小事業者の仕入れに係る消費税額の控除の特例）
金融業及び保険業
finance business and insurance business;
第五十七条第五項第四号ハ（中小事業者の仕入れに係る消費税額の控除の特例）
サービス業（飲食店業に該当するものを除く。）
service industry (excluding those that fall under the restaurant business);
第五十七条第五項第五号（中小事業者の仕入れに係る消費税額の控除の特例）
第六種事業 不動産業（前各号に掲げる事業に該当するものを除く。）をいう。
type 6 business: means real estate business (excluding those that fall under the businesses set out in the preceding items);
第五十七条第五項第六号（中小事業者の仕入れに係る消費税額の控除の特例）
第四種事業 前各号に掲げる事業以外の事業をいう。
type 4 business: means businesses other than those set out in the preceding items;
tax-exclusive amount of refunds, etc. of consideration for sales: means the amount obtained by deducting, from the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (excluding that pertaining to a transfer of specified low-value assets), the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in that paragraph (excluding that pertaining to a transfer of specified low-value assets) by 100/78.
The wholesale business in item (i) of the preceding paragraph means a business of selling goods purchased from another person to another business operator without changing their nature and form, and the retail business in item (ii), (a) of that paragraph means a business of selling goods purchased from another person without changing their nature and form, other than a business set out in item (i) of that paragraph.