The ratio calculated as provided by Cabinet Order as the taxable rental ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税賃貸割合として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 remainder obtained by deducting, from the total amount of consideration for the lending of that residential rental building (limited to the portion held on the last day of the third-year taxable period prescribed in Article 35-2, paragraph (1) of the Act; the same applies in the following item) made by that business operator during the adjustment period (meaning the adjustment period prescribed in Article 35-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending made during that adjustment period;
当該事業者が調整期間（法第三十五条の二第一項に規定する調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（同項に規定する第三年度の課税期間の末日において有している部分に限る。同号において同じ。）の貸付けの対価の額の合計額から、当該調整期間に行つた当該貸付けに係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the total amount of consideration for the lending (limited to lending put to taxable rental use (meaning taxable rental use prescribed in Article 35-2, paragraph (1) of the Act; the same applies in item (ii) of the following paragraph); the same applies in (a) and (b)) of that residential rental building made by that business operator during the adjustment period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用（法第三十五条の二第一項に規定する課税賃貸用をいう。次項第二号において同じ。）に供したものに限る。イ及びロにおいて同じ。）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 amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period by 100/78.
The ratio calculated as provided by Cabinet Order as the taxable transfer ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税譲渡等割合として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 remainder obtained by deducting, from the sum of the total amount of consideration for the lending of that residential rental building (where part of that residential rental building has been transferred, limited to the portion transferred; hereinafter the same applies in this item and the following item) made by that business operator during the taxable transfer adjustment period (meaning the taxable transfer adjustment period prescribed in Article 35-2, paragraph (3) of the Act; hereinafter the same applies in this item and the following item) and the amount of consideration for the transfer of that residential rental building made by that business operator, the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending and that transfer made during that taxable transfer adjustment period;
当該事業者が課税譲渡等調整期間（法第三十五条の二第三項に規定する課税譲渡等調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（当該居住用賃貸建物の一部を譲渡した場合には、その譲渡した部分に限る。以下この号及び次号において同じ。）の貸付けの対価の額の合計額と当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額との合計額から、当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡に係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending (limited to lending put to taxable rental use; the same applies in (a) and (b)) of that residential rental building made by that business operator during the taxable transfer adjustment period and the amount of consideration for the transfer of that residential rental building made by that business operator, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period by 100/78.
定義第五十条の二第一項・この規定及び第五十条の二から第五十三条の四までの中だけ
法第三十条第十項に規定する居住用賃貸建物
わかりやすく言うと
住宅の貸付けに使わないことが明らかな建物以外の建物（附属設備を含みます）のうち、消費税法の高額特定資産か調整対象自己建設高額資産に当たるもののことです（消費税法第三十条第十項）。
定義第五十三条第三項第一号・この章の中だけ
法第二十八条第一項に規定する対価の額
わかりやすく言うと
消費税法第二十八条第一項に定める対価の額で、取引の対価として受け取った、又は受け取るべき金銭や、金銭以外の物、権利その他の経済的な利益の額のことです。その取引に課される消費税と地方消費税に当たる額は含みません。
定義第五十三条の二第一項第一号・この号及び第五十三条の二第一項第二号の中だけ
法第三十五条の二第一項に規定する調整期間
わかりやすく言うと
居住用賃貸建物の仕入れ等の日（課税仕入れの日、自己建設高額特定資産では建設等が完了した日）から、その日を含む課税期間の開始の日から三年を経過する日を含む課税期間（第三年度の課税期間）の末日までの期間です（消費税法第三十五条の二）。
定義第五十三条の二第一項第二号・この規定及び第五十三条の二第二項第二号の中だけ
法第三十五条の二第一項に規定する課税賃貸用
わかりやすく言うと
居住用賃貸建物を、住宅の貸付け（消費税法別表第二第十三号）以外の貸付けに使うことです（消費税法第三十五条の二第一項）。
定義第五十三条の二第二項第一号・この号及び第五十三条の二第二項第二号の中だけ
法第三十五条の二第三項に規定する課税譲渡等調整期間
わかりやすく言うと
居住用賃貸建物の仕入れ等の日（その建物の課税仕入れの日、自己建設高額特定資産では建設等が完了した日）から、その建物を他の者に譲渡した日までの期間のことです（消費税法第三十五条の二第三項）。