①Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply.

②Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.

③With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply.

④The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.