Article 38Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales
第三十八条（売上げに係る対価の返還等をした場合の消費税額の控除）
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having accepted a returned item or granted a price reduction or rebate with respect to a taxable transfer, etc. of assets conducted in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), refunded all or part of the total of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) and the amount calculated by multiplying that amount of consideration by 10 percent (or, where the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, 8 percent) (hereinafter in this paragraph and Article 39 referred to as the "tax-inclusive price"), or has reduced all or part of the amount of accounts receivable or other claims relating to the tax-inclusive price of the taxable transfer, etc. of assets (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for sales"), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales made in the taxable period (meaning the amount calculated by multiplying the tax-inclusive price refunded or the amount of the claim reduced by 7.8/110 (or, where the refund, etc. of consideration for sales relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for sales was made.
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）と当該対価の額に百分の十（当該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、百分の八）を乗じて算出した金額との合計額（以下この項及び第三十九条において「税込価額」という。）の全部若しくは一部の返還又は当該課税資産の譲渡等の税込価額に係る売掛金その他の債権の額の全部若しくは一部の減額（以下この項から第四項までにおいて「売上げに係る対価の返還等」という。）をした場合には、当該売上げに係る対価の返還等をした日の属する課税期間の課税標準額に対する消費税額から当該課税期間において行つた売上げに係る対価の返還等の金額に係る消費税額（当該返還をした税込価額又は当該減額をした債権の額に百十分の七・八（当該売上げに係る対価の返還等が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to a refund, etc. of consideration for sales for which a business operator does not preserve books recording the details of the amount of that refund, etc. of consideration for sales; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
前項の規定は、事業者が当該売上げに係る対価の返還等をした金額の明細を記録した帳簿を保存しない場合には、当該保存のない売上げに係る対価の返還等に係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
Where an heir who has succeeded to the business of a decedent through inheritance makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the decedent, the provisions of the preceding two paragraphs apply as if the heir had made a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the heir.
相続により被相続人の事業を承継した相続人が被相続人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合には、その相続人が行つた課税資産の譲渡等につき売上げに係る対価の返還等をしたものとみなして、前二項の規定を適用する。
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the splitting corporation.
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.