Article 47Approval of the District Director for a Ratio Equivalent to the Taxable Sales Ratio, etc.
第四十七条（課税売上割合に準ずる割合に係る税務署長の承認等）
A business operator seeking to obtain the approval prescribed in Article 30, paragraph (3), item (ii) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the details of the method of calculating the ratio equivalent to the taxable sales ratio prescribed in that paragraph that it intends to use (referred to as the "ratio equivalent to the taxable sales ratio" in paragraphs (2), (3) and (6)) and other matters specified by Ministry of Finance Order.
法第三十条第三項第二号に規定する承認を受けようとする事業者は、その用いようとする同項に規定する課税売上割合に準ずる割合（次項、第三項及び第六項において「課税売上割合に準ずる割合」という。）の算出方法の内容その他財務省令で定める事項を記載した申請書を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 is submitted, the district director is to examine it without delay and either approve the calculation of the amount listed in Article 30, paragraph (2), item (i), (b) of the Act (referred to as "deductible tax on common purchases" in paragraphs (3), (5) and (6)) using the ratio equivalent to the taxable sales ratio pertaining to the application, or, where the district director finds that the ratio equivalent to the taxable sales ratio pertaining to the application has not been reasonably calculated, reject the application.
税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る課税売上割合に準ずる割合を用いて法第三十条第二項第一号ロに掲げる金額（次項、第五項及び第六項において「共通仕入控除税額」という。）を計算することを承認し、又はその申請に係る課税売上割合に準ずる割合が合理的に算出されたものでないと認めるときは、その申請を却下する。
Where, after giving the approval under the preceding paragraph, the district director finds that special circumstances have arisen that make it inappropriate to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio pertaining to that approval, the district director may rescind that approval.
税務署長は、前項の承認をした後、その承認に係る課税売上割合に準ずる割合を用いて共通仕入控除税額を計算することを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
Where a disposition under paragraph (3) has been made, the effect of that disposition arises with respect to the calculation of deductible tax on common purchases for each taxable period on or after the taxable period that includes the day on which the disposition was made.
Where a written application under paragraph (1) is submitted by the last day of a taxable period for which it is intended to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio, and the approval under paragraph (2) is given during the period from the day following that day until the day on which one month has elapsed from that day, Article 30, paragraph (3) of the Act applies on the basis that the approval is deemed to have been given on the last day of that taxable period.
課税売上割合に準ずる割合を用いて共通仕入控除税額を計算しようとする課税期間の末日までに第一項の申請書の提出があつた場合において、同日の翌日から同日以後一月を経過する日までの間に第二項の承認があつたときは、当該課税期間の末日においてその承認があつたものとみなして、法第三十条第三項の規定を適用する。
Read this with the articles around it
ratio equivalent to the taxable sales ratiomachine translation
「課税売上割合に準ずる割合」
In Article 47, a ratio that a business operator uses in place of the taxable sales ratio (課税売上割合) for working out deductible tax on purchases, once the district tax office has approved it under Article 30, paragraph (3) of the Consumption Tax Act.
Short name set inArticle 47, paragraph (1)· applies only in this provision and in Article 47, paragraphs (2), (3) and (6)
deductible tax on common purchasesmachine translation
「共通仕入控除税額」
In Article 47, the amount under Article 30, paragraph (2), item (i), (b) of the Consumption Tax Act — the tax on taxable purchases, etc. used in common for taxable and other transfers, etc. of assets, multiplied by a ratio — when worked out using a ratio equivalent to the taxable sales ratio (課税売上割合に準ずる割合) that the district director of the tax office (税務署長) approves.
Short name set inArticle 47, paragraph (2)· applies only in this provision and in Article 47, paragraphs (3), (5) and (6)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.