第五十七条の二（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例）
Article 57-2Special Provisions on Notification, etc. to the Effect of Being Subject to the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
Where a business operator that intends to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under that paragraph (hereinafter in this Article referred to as the "notification of election of the simplified tax system") by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is a taxable period prescribed in Article 56, paragraph (1), the last day of that taxable period; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of Article 37, paragraph (1) of the Act for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of election of the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to be subject to that application.
法第三十七条第一項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五十六条第一項に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第三十七条第一項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は簡易課税制度選択適用届出書を当該適用を受けようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
Where a business operator that intends to cease to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; hereinafter in this Article referred to as the "notification of withdrawal from the simplified tax system") by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of withdrawal from the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application.
法第三十七条第一項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「簡易課税制度選択不適用届出書」という。）を法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合において、当該課税期間以後の課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は簡易課税制度選択不適用届出書を当該適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after those circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be, or to cease to be, subject to the application of Article 37, paragraph (1) of the Act, the circumstances in which it was unable to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order.
前二項の承認を受けようとする事業者は、法第三十七条第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の年月日、簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書を当該課税期間の初日の前日までに提出できなかつた事情その他財務省令で定める事項を記載した申請書を、当該事情がやんだ後相当の期間内に、その納税地を所轄する税務署長に提出しなければならない。
Where a written application under the preceding paragraph has been submitted, the district director is to reject the application if the district director finds that there were no unavoidable circumstances for the applicant business operator's inability to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of the taxable period relating to the application.
税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。
Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing.
税務署長は、第三項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
第五十七条の三（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例）
Article 57-3Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
The taxable period specified by Cabinet Order as prescribed in Article 37-2, paragraph (6) of the Act is any one taxable period among the taxable periods that satisfy all of the following requirements:
法第三十七条の二第六項に規定する政令で定める課税期間は、次に掲げる要件の全てに該当する課税期間のうちいずれか一の課税期間とする。
it is a taxable period that commenced during the period from the day on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred to the day on which that disaster or other unavoidable cause ceased;
法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日から当該災害その他やむを得ない理由のやんだ日までの間に開始した課税期間であること。
it is not a taxable period on or after the taxable period following the taxable period (limited to the taxable period for which the approval under Article 37-2, paragraph (6) of the Act was obtained) that includes the day on which the disaster or other unavoidable cause referred to in the preceding item occurred;
前号の災害その他やむを得ない理由の生じた日の属する課税期間（法第三十七条の二第六項の承認を受けた課税期間に限る。）の翌課税期間以後の課税期間でないこと。
it is a taxable period that commenced during the period from the first day of the following taxable period prescribed in Article 37, paragraph (6) of the Act to the day on which two years have elapsed from that first day.
法第三十七条第六項に規定する翌課税期間の初日から同日以後二年を経過する日までの間に開始した課税期間であること。
Where a business operator that has obtained the approval under Article 37-2, paragraph (1) or (6) of the Act has, before that approval, submitted a return under Article 42, paragraph (1), (4) or (6) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act (limited to one relating to the elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) of the Act or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article for which that approval was obtained), for the application of Article 43, paragraph (1), item (iii) of the Act to that return, the phrase "total of the amounts of consumption tax" in that item is deemed to be replaced with "total of the amounts of consumption tax (meaning the amount of consumption tax calculated on the assumption that the approval under Article 37-2, paragraph (1) or (6) had not been obtained)".
法第三十七条の二第一項又は第六項の承認を受けた事業者が、その承認前に法第四十二条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの（当該承認を受けた法第三十七条の二第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間に係るものに限る。）を提出している場合には、当該申告書に係る法第四十三条第一項第三号の規定の適用については、同号中「消費税額の合計額」とあるのは、「消費税額（第三十七条の二第一項又は第六項の承認がなかつたものとして計算した場合の消費税額をいう。）の合計額」とする。
第五十八条（売上げに係る対価の返還等の金額に係る消費税額の計算の特例）
Article 58Special Provisions on Calculation of Consumption Tax on Refunds, etc. of Consideration for Sales
Where, for a refund, etc. of consideration for sales (meaning the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), a business operator retains, under Article 57-4, paragraph (6) of the Act, a copy of the qualified return invoice delivered or the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in the qualified return invoice provided, the business operator may, notwithstanding Article 38, paragraph (1) of the Act, treat the amount calculated by multiplying the amount of consumption tax, etc. set out in Article 57-4, paragraph (3), item (v) of the Act that is stated in that qualified return invoice or recorded in that electronic or magnetic record by 78/100 as the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act.
売上げに係る対価の返還等（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をいう。次項及び次条第一項において同じ。）につき交付した適格返還請求書の写し又は提供した適格返還請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を同条第六項の規定により保存している場合には、法第三十八条第一項の規定にかかわらず、当該適格返還請求書に記載し、又は当該電磁的記録に記録した法第五十七条の四第三項第五号に掲げる消費税額等に百分の七十八を乗じて算出した金額を、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とすることができる。
Where a business operator prescribed in Article 38, paragraph (1) of the Act makes a refund, etc. of consideration for sales, and the amount of that refund, etc. of consideration for sales has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 38, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price (meaning the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act; the same applies hereinafter in this paragraph and Article 60) pertaining to that refund, etc. of consideration for sales by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of the tax-inclusive price of taxable transfers, etc. of assets pertaining to that refund, etc. of consideration for sales treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
法第三十八条第一項に規定する事業者が、売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分と軽減対象課税資産の譲渡等に係る部分とに合理的に区分されていないときは、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び第六十条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに軽減対象課税資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該軽減対象課税資産の譲渡等に係る部分の金額として、法第三十八条第一項の規定を適用する。
第五十八条の二（売上げに係る対価の返還等に係る帳簿の記載事項等）
Article 58-2Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Sales, etc.
A business operator seeking to be subject to the application of Article 38, paragraph (1) of the Act must record the following matters (where the refund, etc. of consideration for sales relates to a business set out in the items of Article 70-11, the matters set out in items (ii) through (iv)) in its books in an orderly and clear manner:
法第三十八条第一項の規定の適用を受けようとする事業者は、次に掲げる事項（売上げに係る対価の返還等が第七十条の十一各号に掲げる事業に係るものである場合には、第二号から第四号までに掲げる事項）を帳簿に整然と、かつ、明瞭に記録しなければならない。
the name or title of the person that received the refund, etc. of consideration for sales;
売上げに係る対価の返還等を受けた者の氏名又は名称
the date on which the refund, etc. of consideration for sales was made;
売上げに係る対価の返還等を行つた年月日
the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales 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);
売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る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 amount of the refund, etc. of consideration for sales made, classified by differing tax rate.
税率の異なるごとに区分した売上げに係る対価の返還等をした金額
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
第五十八条の三（特定課税仕入れに係る対価の返還等に係る帳簿の記載事項等）
Article 58-3Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Specified Taxable Purchases, etc.
A business operator seeking to be subject to the application of Article 38-2, paragraph (1) of the Act must record the following matters in its books in an orderly and clear manner:
法第三十八条の二第一項の規定の適用を受けようとする事業者は、次に掲げる事項を帳簿に整然と、かつ、明瞭に記録しなければならない。
the name or title of the person that made a refund, etc. of consideration for specified taxable purchases (meaning the refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph);
特定課税仕入れに係る対価の返還等（法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をいう。以下この項において同じ。）をした者の氏名又は名称
the date on which the refund, etc. of consideration for specified taxable purchases was received;
特定課税仕入れに係る対価の返還等を受けた年月日
the particulars of the refund, etc. of consideration for specified taxable purchases;
the amount for which the refund, etc. of consideration for specified taxable purchases was received;
特定課税仕入れに係る対価の返還等を受けた金額
the fact that it is a refund, etc. of consideration for specified taxable purchases.
特定課税仕入れに係る対価の返還等である旨
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
Article 59Scope of Bad Debt, etc.
The facts specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act are the following facts:
法第三十九条第一項に規定する政令で定める事実は、次に掲げる事実とする。
the fact that a claim has been written off by a decision to approve a rehabilitation plan;
再生計画認可の決定により債権の切捨てがあつたこと。
the fact that a claim has been written off by a decision to approve an arrangement relating to special liquidation;
特別清算に係る協定の認可の決定により債権の切捨てがあつたこと。
the fact that it is clear, in light of the status of the property, ability to pay and other circumstances of the debtor of the claim, that the debtor cannot repay the full amount of the debt;
債権に係る債務者の財産の状況、支払能力等からみて当該債務者が債務の全額を弁済できないことが明らかであること。
facts specified by Ministry of Finance Order as being equivalent to the facts set out in the preceding three items.
前三号に掲げる事実に準ずるものとして財務省令で定める事実
第六十条（貸倒れ等により領収をすることができなくなつた金額に軽減対象課税資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例）
Article 60Special Provisions on Calculation of Consumption Tax Where the Amount That Has Become Uncollectible Due to Bad Debt, etc. Includes an Amount Pertaining to Taxable Transfers, etc. of Assets Subject to the Reduced Rate
Where a business operator (meaning the business operator prescribed in Article 39, paragraph (1) of the Act; the same applies in the following paragraph) has become unable to collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "bad debt, etc."), and the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 39, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of the taxable transfers, etc. of assets that were subject to that bad debt, etc. treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
事業者（法第三十九条第一項に規定する事業者をいう。次項において同じ。）が、同条第一項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつた場合（以下この項において「貸倒れ等」という。）において、当該領収をすることができなくなつた課税資産の譲渡等の税込価額が課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分と軽減対象課税資産の譲渡等に係る部分とに合理的に区分されていないときは、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に、当該貸倒れ等の対象となつた課税資産の譲渡等の税込価額の合計額のうちに軽減対象課税資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該軽減対象課税資産の譲渡等に係る部分の金額として、同条第一項の規定を適用する。
Where a business operator has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in Article 39, paragraph (1) of the Act, to which that paragraph has been applied, and the tax-inclusive price collected has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 39, paragraph (3) of the Act applies with the amount calculated by multiplying the tax-inclusive price collected by the proportion that the tax-inclusive price of those taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of those taxable transfers, etc. of assets at the time of those taxable transfers, etc. of assets treated as the tax-inclusive price pertaining to the taxable transfers, etc. of assets subject to the reduced rate that was collected.
定義第五十二条第一項
法第五十七条の四第三項に規定する適格返還請求書
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売上げに係る対価の返還等をする適格請求書発行事業者が交付する請求書や納品書などで、氏名又は名称と登録番号、返還等の年月日と元の取引の年月日、内容、税率ごとの金額、消費税額等又は適用税率を記載したものです（消費税法第五十七条の四第三項）。
略称規定第五十七条の二第一項・この条の中だけ
法第三十七条第一項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五…
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基準期間の課税売上高が五千万円以下の課税期間について、消費税法第三十七条第一項の簡易課税（売上げの消費税額に一定の割合を掛けた額を仕入れの税額とする仕組み）を受けるために税務署長に出す届出書のことです。
略称規定第五十七条の二第二項・この条の中だけ
法第三十七条第一項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「簡易課税制度選択不適用届出書」という。）を法第三十七条…
わかりやすく言うと
消費税法第三十七条第一項の簡易課税（売上げの消費税額に一定の割合を掛けた額を仕入れの税額とする仕組み）をやめようとするときに出す、消費税法第三十七条第五項の届出書のことです。事業を廃止した旨の届出書は除きます。
定義第五十八条第一項・この規定及び第五十八条第二項及び第五十八条の二第一項の中だけ
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
わかりやすく言うと
国内で行った課税資産の譲渡等について、返品を受けたり値引きや割戻しをしたりしたことで、税込価額の全部か一部を返すこと、又は売掛金などの債権を減らすことです（消費税法第三十八条第一項）。
定義第五十八条第二項・この項及び第六十条の中だけ
同項に規定する税込価額
わかりやすく言うと
課税資産の譲渡等の対価の額（消費税法第二十八条第一項）に、その百分の十（軽減対象課税資産の譲渡等なら百分の八）を掛けた金額を加えた合計額のことです（消費税法第三十八条第一項）。
定義第五十八条の三第一項第一号・この項の中だけ
法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等
わかりやすく言うと
国内で行った特定課税仕入れについて値引きや割戻しを受けたことで、支払対価の額の全部又は一部の返還を受けたり、買掛金などの債務の額を減らしてもらったりすることです（消費税法第三十八条の二第一項）。
定義第六十条第一項・この規定及び第六十条第二項の中だけ
法第三十九条第一項に規定する事業者
わかりやすく言うと
事業を行う個人と法人のうち、消費税法第九条第一項本文により消費税を納める義務が免除される事業者を除いたものです（消費税法第三十九条第一項）。
略称規定第六十条第一項・この項の中だけ
事業者（法第三十九条第一項に規定する事業者をいう。次項において同じ。）が、同条第一項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつた場合（以下この項において「貸倒れ等」という。）において…
わかりやすく言うと
課税資産の譲渡等をした相手の売掛金などの債権について、更生計画認可の決定による切捨てなど政令で定める事実が生じたため、税込価額の全部又は一部を受け取れなくなることです（消費税法第三十九条第一項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。