第五十二条の二（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例）
Article 52-2Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (1) of the Act, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (2) of the Act.
法第三十二条第一項の規定により仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を当該仕入れに係る対価の返還等を受けた日の属する課税期間における同項各号に規定する課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額を同条第二項に規定する課税標準額に対する消費税額に加算する。
where Article 32, paragraph (1), item (i) or (iii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received: the amount that cannot be fully deducted by deduction under those provisions;
当該仕入れに係る対価の返還等を受けた金額に係る消費税額の計算につき法第三十二条第一項第一号又は第三号の規定の適用がある場合 これらの規定による控除をして控除しきれない金額
where Article 32, paragraph (1), item (ii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c):
当該仕入れに係る対価の返還等を受けた金額に係る消費税額の計算につき法第三十二条第一項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。 それぞれイからハまでに定める金額
where there is a remainder set out in Article 32, paragraph (1), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
法第三十二条第一項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
where there is a remainder set out in Article 32, paragraph (1), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
法第三十二条第一項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (1), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted.
法第三十二条第一項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合 当該控除しきれない金額の合計額
Where the case falls under Article 32, paragraph (1), item (ii) of the Act, and there is a remainder obtained by deducting, from the amount set out in (a) of that item, the amount that cannot be fully deducted by deduction under the provisions of (b) of that item, or there is a remainder obtained by deducting, from the amount set out in (b) of that item, the amount that cannot be fully deducted by deduction under the provisions of (a) of that item, those remainders are deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which, as prescribed in that paragraph, the refund, etc. of consideration for purchases was received.
Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (4) of the Act, the total amount of consumption tax for which a refund is received, as prescribed in that paragraph, is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund is received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (5) of the Act.
where Article 32, paragraph (4), item (i) or (iii) of the Act applies to the calculation of the consumption tax for which that refund is received: the amount that cannot be fully deducted by deduction under those provisions;
当該還付を受ける消費税額の計算につき法第三十二条第四項第一号又は第三号の規定の適用がある場合 これらの規定による控除をして控除しきれない金額
where Article 32, paragraph (4), item (ii) of the Act applies to the calculation of the consumption tax for which that refund is received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c):
当該還付を受ける消費税額の計算につき法第三十二条第四項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。 それぞれイからハまでに定める金額
where there is a remainder set out in Article 32, paragraph (4), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
法第三十二条第四項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
where there is a remainder set out in Article 32, paragraph (4), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
法第三十二条第四項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (4), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted.
法第三十二条第四項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合 当該控除しきれない金額の合計額
The provisions of paragraph (2) apply mutatis mutandis to the amount of consumption tax for which a refund is received, as prescribed in Article 32, paragraph (4) of the Act, with respect to taxable goods taken out of a bonded area. In this case, the phrase "Article 32, paragraph (1), item (ii) of the Act" in paragraph (2) is deemed to be replaced with "Article 32, paragraph (4), item (ii) of the Act", and the phrase "refund, etc. of consideration for purchases was received" is deemed to be replaced with "refund is received".
第二項の規定は、保税地域からの引取りに係る課税貨物につき法第三十二条第四項に規定する還付を受ける消費税額について準用する。この場合において、第二項中「法第三十二条第一項第二号」とあるのは「法第三十二条第四項第二号」と、「仕入れに係る対価の返還等を受けた」とあるのは「還付を受ける」と読み替えるものとする。
定義第五十二条第一項・この規定及び第五十二条第二項及び第五十二条の二第一項の中だけ
法第三十二条第一項に規定する仕入れに係る対価の返還等
わかりやすく言うと
国内で行った課税仕入れ（消費税法第三十条第一項の控除を受けたもの）や特定課税仕入れについて、返品や値引き、割戻しにより、支払った対価の全部か一部が返ってくること、又は買掛金などの債務が減ることです（消費税法第三十二条第一項）。