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Article 47-2Treatment of the Amount of Refund, etc. of Consideration for Export Transactions, etc. in the Calculation of Taxable Sales for That Taxable Period

第四十七条の二(当該課税期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い)

The provisions of Article 19 apply mutatis mutandis to the calculation of the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act. In this case, the phrase ", in the base period" in Article 19 is deemed to be replaced with ", in the taxable period prescribed in Article 30, paragraph (2) of the Act", the phrase "this Article, Article 22, Article 23 and Article 25-4, paragraph (1)" with "this Article", the phrase "the amount listed in Article 9, paragraph (2), item (i), (a) of the Act" with "the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act", and the phrase "during that base period" with "during that taxable period".

第十九条の規定は、法第三十条第六項に規定する売上げに係る対価の返還等の金額の計算について準用する。この場合において、第十九条中「、基準期間」とあるのは「、法第三十条第二項に規定する課税期間」と、「この条、第二十二条、第二十三条及び第二十五条の四第一項」とあるのは「この条」と、「イに掲げる金額」とあるのは「に規定する売上げに係る対価の返還等の金額」と、「基準期間中」とあるのは「課税期間中」と読み替えるものとする。

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