第二十一条（仮決算をした場合の中間申告書の記載事項）
Article 21Matters to Be Stated in an Interim Return in the Case of Provisional Settlement of Accounts
The matters specified by Ministry of Finance Order prescribed in Article 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).
法第四十三条第一項第五号に規定する財務省令で定める事項は、第二十条第一項各号に掲げる事項とする。
A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;
a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");
当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
any other matters for reference.
その他参考となるべき事項
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the interim filing period relating to that interim return;
当該中間申告書に係る中間申告対象期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;
当該中間申告対象期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
略称規定第二十一条第二項第一号・この条の中だけ
当該中間申告書に係る法第四十三条第一項に規定する中間申告対象期間（以下この条において「中間申告対象期間」という。）中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。次条第二項第一号において同じ。）の対価の額の合計額…
わかりやすく言うと
中間申告の対象になる期間で、課税期間の初日から一か月ごと又は三か月ごとに区切った各期間（最後の期間を除きます）や、初日から六か月の期間（一月・三月・六月中間申告対象期間）のことです（消費税法第四十三条第一項、第四十二条）。
略称規定第二十一条第二項第三号・この条及び第二十二条の中だけ
当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
わかりやすく言うと
消費税法第三十条第一項により、売上げにかかる消費税額から差し引かれる、課税仕入れなどにかかる消費税額の合計額のことです（消費税法第三十二条第一項第一号）。