第一条（趣旨等）
This Act is to prescribe, with regard to consumption tax, the subject of taxation, taxpayers, the method of calculating the amount of tax, and the procedures for filing returns, payment and refund, as well as the matters necessary to ensure the proper performance of the tax liability.
この法律は、消費税について、課税の対象、納税義務者、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
The revenue from consumption tax is to be used, in addition to as provided for in the Local Allocation Tax Act (Act No. 211 of 1950), each fiscal year to cover the expenses required for social security benefits for pensions, medical care and long-term care that have been established as systems, and for measures to address the declining birthrate.
消費税の収入については、地方交付税法（昭和二十五年法律第二百十一号）に定めるところによるほか、毎年度、制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する経費に充てるものとする。
第二条（定義）
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Japan: the place where this Act is enforced;
国内 この法律の施行地をいう。
bonded area: a bonded area prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954);
保税地域 関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域をいう。
individual business operator: an individual who carries on a business;
個人事業者 事業を行う個人をいう。
business operator: an individual business operator and a corporation;
事業者 個人事業者及び法人をいう。
foreign business operator: an individual business operator who is a non-resident prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act (Act No. 33 of 1965), and a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965);
国外事業者 所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人をいう。
merging corporation: a corporation that continues to exist after a merger, or a corporation established by a merger;
合併法人 合併後存続する法人又は合併により設立された法人をいう。
merged corporation: a corporation that has ceased to exist through a merger;
被合併法人 合併により消滅した法人をいう。
splitting corporation: a corporation that has effected a corporate split;
分割法人 分割をした法人をいう。
successor corporation in a company split: a corporation that has succeeded to the business of a splitting corporation through a corporate split;
分割承継法人 分割により分割法人の事業を承継した法人をいう。
association or foundation without legal personality: an association or foundation that is not a corporation and that provides for a representative or administrator;
人格のない社団等 法人でない社団又は財団で代表者又は管理人の定めがあるものをいう。
qualified invoice issuer: a business operator that has received registration under Article 57-2, paragraph (1);
適格請求書発行事業者 第五十七条の二第一項の規定による登録を受けた事業者をいう。
transfer, etc. of assets: the transfer and lending of assets and the provision of services conducted for consideration as a business (including the transfer of assets in lieu of performance of an obligation and other acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration);
資産の譲渡等 事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）をいう。
specified transfer, etc. of assets: provision of telecommunications services for businesses and provision of specified services;
特定資産の譲渡等 事業者向け電気通信利用役務の提供及び特定役務の提供をいう。
supply of telecommunications services: among transfers, etc. of assets, the provision of copyrighted works conducted via a telecommunications line (meaning works prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Copyright Act (Act No. 48 of 1970); including transactions pertaining to permission to use those works) and any other provision of services conducted via a telecommunications line (excluding the provision of services that mediate the communications of others by means of telephone, telegraph or other communications facilities), other than the provision of services conducted incidentally to another transfer, etc. of assets, such as notification of the result of another transfer, etc. of assets;
電気通信利用役務の提供 資産の譲渡等のうち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る取引を含む。）その他の電気通信回線を介して行われる役務の提供（電話、電信その他の通信設備を用いて他人の通信を媒介する役務の提供を除く。）であつて、他の資産の譲渡等の結果の通知その他の他の資産の譲渡等に付随して行われる役務の提供以外のものをいう。
provision of telecommunications services for businesses: among the supply of telecommunications services conducted by a foreign business operator, that for which the persons receiving the provision of services are ordinarily limited to business operators, judging from the nature of the services pertaining to that supply of telecommunications services or the terms and conditions of the transaction pertaining to that provision of services;
事業者向け電気通信利用役務の提供 国外事業者が行う電気通信利用役務の提供のうち、当該電気通信利用役務の提供に係る役務の性質又は当該役務の提供に係る取引条件等から当該役務の提供を受ける者が通常事業者に限られるものをいう。
provision of specified services: among transfers, etc. of assets, the provision of services specified by Cabinet Order, such as theatrical services, that is conducted by a foreign business operator (excluding that which falls under the supply of telecommunications services);
特定役務の提供 資産の譲渡等のうち、国外事業者が行う演劇その他の政令で定める役務の提供（電気通信利用役務の提供に該当するものを除く。）をいう。
taxable transfer, etc. of assets: transfers, etc. of assets other than those on which consumption tax is not to be imposed under Article 6, paragraph (1);
taxable transfer, etc. of assets subject to the reduced rate: among taxable transfers, etc. of assets, those set forth in Appended Table 1;
foreign goods: foreign goods prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Customs Act (including goods deemed to have been permitted for export under Article 73-2 (Goods Deemed to Have Been Permitted for Export) of that Act);
外国貨物 関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）をいう。
taxable goods: among foreign goods taken out of a bonded area (excluding correspondence prescribed in Article 3 (Objects of Taxation) of the Customs Act; the same applies in Article 4), those other than goods on which consumption tax is not to be imposed under Article 6, paragraph (2);
taxable goods subject to the reduced rate: among taxable goods, those set forth in Appended Table 1-2;
taxable purchase: for a business operator, to acquire or borrow assets from another person, or to receive the provision of services from another person (excluding the provision of services for which salary, etc. prescribed in Article 28, paragraph (1) (Salary Income) of the Income Tax Act is the consideration), as a business (limited to those that would fall under a taxable transfer, etc. of assets if that other person were to transfer or lend those assets, or provide those services, as a business, other than those that fall under a transfer, etc. of assets set forth in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under Article 8, paragraph (1) or any other provision of an Act or treaty);
business year: a business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act (for the national government, local governments and other corporations to which the provisions of those Articles do not apply, a fixed period specified by Cabinet Order);
base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).
inventory: goods, products, semi-finished products, work in process, raw materials and other assets specified by Cabinet Order;
棚卸資産 商品、製品、半製品、仕掛品、原材料その他の資産で政令で定めるものをいう。
adjustment-target fixed asset: buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets specified by Cabinet Order as those whose value is not small;
調整対象固定資産 建物、構築物、機械及び装置、船舶、航空機、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産でその価額が少額でないものとして政令で定めるものをいう。
final return, etc.: a return under Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes (Act No. 66 of 1962) that pertains to that return) and a return under Article 46, paragraph (1);
確定申告書等 第四十五条第一項の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書を含む。）及び第四十六条第一項の規定による申告書をいう。
special return: a return under Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article, and including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes that pertains to that return);
特例申告書 第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）をいう。
accessory tax: an accessory tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes;
附帯税 国税通則法第二条第四号（定義）に規定する附帯税をいう。
interim payment: the amount of consumption tax to be paid pursuant to Article 48 (where, with respect to that amount, an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes has been submitted, or a reassessment has been made under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, the amount of consumption tax after that return or reassessment).
中間納付額 第四十八条の規定により納付すべき消費税の額（その額につき国税通則法第十九条第三項（修正申告）に規定する修正申告書の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正があつた場合には、その申告又は更正後の消費税の額）をいう。
In this Act, "lending of assets" includes the creation of rights pertaining to assets and all other acts of causing another person to use assets (excluding those acts that fall under the supply of telecommunications services).
この法律において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
In this Act, "borrowing of assets" includes the creation of rights pertaining to assets and all other acts of using the assets of another person (excluding those acts that fall under the supply of telecommunications services received from another person).
この法律において「資産の借受け」には、資産に係る権利の設定その他他の者の資産を使用する一切の行為（当該行為のうち、他の者から受ける電気通信利用役務の提供に該当するものを除く。）を含むものとする。
In this Act, "inheritance" includes a universal bequest, "heir" includes a universal legatee, and "decedent" includes a person who has made a universal bequest.
この法律において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
Article 3Application of This Act to Associations or Foundations Without Legal Personality
第三条（人格のない社団等に対するこの法律の適用）
An association or foundation without legal personality is deemed to be a corporation, and the provisions of this Act (excluding Articles 12-2 and 46-2 and Appended Table 3) apply to it.
第四条（課税の対象）
Consumption tax is imposed under this Act on transfers, etc. of assets conducted by business operators in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (3)) and on specified purchases (meaning specified transfers, etc. of assets received from another person as a business; the same applies hereafter in this Chapter).
Consumption tax is imposed under this Act on foreign goods taken out of a bonded area.
Whether a transfer, etc. of assets was conducted in Japan is to be determined by whether the place specified in the relevant one of the following items, according to the category of cases set forth in those items, is in Japan; provided, however, that in the case set forth in item (iii), if there is no place specified in that item, that transfer, etc. of assets is to be regarded as having been conducted outside Japan.
in the case of the transfer or lending of assets: the place where the assets were located at the time of that transfer or lending (where the assets are ships, aircraft, mining rights, patent rights, copyrights, government bond certificates, share certificates or other assets specified by Cabinet Order as those whose location is unclear, the place specified by Cabinet Order);
資産の譲渡又は貸付けである場合 当該譲渡又は貸付けが行われる時において当該資産が所在していた場所（当該資産が船舶、航空機、鉱業権、特許権、著作権、国債証券、株券その他の資産でその所在していた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
in the case of the provision of services (excluding the case set forth in the following item): the place where the services were provided (where the services are international transport, international communications or other provision of services specified by Cabinet Order as those for which the place where the services were provided is unclear, the place specified by Cabinet Order);
役務の提供である場合（次号に掲げる場合を除く。） 当該役務の提供が行われた場所（当該役務の提供が国際運輸、国際通信その他の役務の提供で当該役務の提供が行われた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
in the case of the supply of telecommunications services: the address or residence (meaning the place where the person has continuously resided for one year or more up to the present) of the person receiving that supply of telecommunications services, or the location of that person's head office or principal office.
電気通信利用役務の提供である場合 当該電気通信利用役務の提供を受ける者の住所若しくは居所（現在まで引き続いて一年以上居住する場所をいう。）又は本店若しくは主たる事務所の所在地
Whether a specified purchase was conducted in Japan is to be determined by whether the place specified in item (ii) or (iii) of the preceding paragraph, with respect to the provision of services received from another person as that specified purchase, is in Japan, from the standpoint of the business operator that made that specified purchase; provided, however, that, of the specified purchases that a foreign business operator makes at a permanent establishment (meaning a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) (limited to those that fall under the provision of telecommunications services for businesses received from another person; the same applies in this paragraph), those required for transfers, etc. of assets conducted in Japan are deemed to have been conducted in Japan, and, of the specified purchases that a business operator (excluding a foreign business operator) makes at a foreign office or similar establishment (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Income Tax Act or Article 69, paragraph (4), item (i) (Foreign Tax Credit) of the Corporation Tax Act), those required only for transfers, etc. of assets conducted outside Japan are deemed to have been conducted outside Japan.
特定仕入れが国内において行われたかどうかの判定は、当該特定仕入れを行つた事業者が、当該特定仕入れとして他の者から受けた役務の提供につき、前項第二号又は第三号に定める場所が国内にあるかどうかにより行うものとする。ただし、国外事業者が恒久的施設（所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設をいう。）で行う特定仕入れ（他の者から受けた事業者向け電気通信利用役務の提供に該当するものに限る。以下この項において同じ。）のうち、国内において行う資産の譲渡等に要するものは、国内で行われたものとし、事業者（国外事業者を除く。）が国外事業所等（所得税法第九十五条第四項第一号（外国税額控除）又は法人税法第六十九条第四項第一号（外国税額の控除）に規定する国外事業所等をいう。）で行う特定仕入れのうち、国内以外の地域において行う資産の譲渡等にのみ要するものは、国内以外の地域で行われたものとする。
The following acts are deemed to be transfers of assets conducted for consideration as a business:
次に掲げる行為は、事業として対価を得て行われた資産の譲渡とみなす。
the consumption or use, in the case where an individual business operator has consumed or used for household purposes inventory or assets other than inventory that had been used for business;
the gift, in the case where a corporation has given assets to its officer (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act).
法人が資産をその役員（法人税法第二条第十五号に規定する役員をいう。）に対して贈与した場合における当該贈与
Where foreign goods have been consumed or used in a bonded area, the person who consumed or used them is deemed to take those foreign goods out of that bonded area at the time of that consumption or use; provided, however, that this does not apply where those foreign goods have been consumed or used as raw materials or materials for taxable goods, or in any other case specified by Cabinet Order.
In addition to what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the details of the subject of taxation are specified by Cabinet Order.
第三項から前項までに定めるもののほか、課税の対象の細目に関し必要な事項は、政令で定める。