Article 52Special Provisions on Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Purchases Was Received
第五十二条（仕入れに係る対価の返還等を受けた金額に係る消費税額の計算の特例）
A business operator that has received delivery of a qualified return invoice (meaning the qualified return invoice prescribed in Article 57-4, paragraph (3) of the Act; the same applies hereinafter) for a refund, etc. of consideration for purchases (meaning the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), or that has been provided with the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in a qualified return invoice, may, notwithstanding Article 32, paragraph (1) of the Act, apply Article 32 of the Act by treating the amount calculated by multiplying the amount of consumption tax, etc. set out in Article 57-4, paragraph (3), item (v) of the Act that is stated in that qualified return invoice or recorded in that electronic or magnetic record (where that qualified return invoice does not state that amount of consumption tax, etc. or that electronic or magnetic record does not record it, the amount calculated, as that amount of consumption tax, etc., in line with the method prescribed in Article 70-10) by 78/100 as the consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, prescribed in Article 32, paragraph (1), item (i) of the Act.
仕入れに係る対価の返還等（法第三十二条第一項に規定する仕入れに係る対価の返還等をいう。次項及び次条第一項において同じ。）につき適格返還請求書（法第五十七条の四第三項に規定する適格返還請求書をいう。以下同じ。）の交付を受け、又は適格返還請求書に記載すべき事項に係る同条第五項に規定する電磁的記録の提供を受けた事業者は、法第三十二条第一項の規定にかかわらず、当該適格返還請求書に記載され、又は当該電磁的記録に記録された法第五十七条の四第三項第五号に掲げる消費税額等（当該適格返還請求書に当該消費税額等の記載がない、又は当該電磁的記録に当該消費税額等の記録がないときは、当該消費税額等として第七十条の十に規定する方法に準じて算出した金額）に百分の七十八を乗じて算出した金額を法第三十二条第一項第一号に規定する仕入れに係る対価の返還等を受けた金額に係る消費税額として、同条の規定を適用することができる。
Where a business operator has received a refund, etc. of consideration for purchases, and the amount for which that refund, etc. of consideration for purchases was received has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets received from another person (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 32, paragraph (1), item (i) of the Act applies with the amount calculated by multiplying the amount for which that refund, etc. of consideration for purchases was received by the proportion that the amount of consideration paid for taxable purchases pertaining to taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of consideration paid for taxable purchases pertaining to that refund, etc. of consideration for purchases treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
事業者が、仕入れに係る対価の返還等を受けた場合において、当該仕入れに係る対価の返還等を受けた金額が他の者から受けた課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分と軽減対象課税資産の譲渡等に係る部分とに合理的に区分されていないときは、当該仕入れに係る対価の返還等を受けた金額に、当該仕入れに係る対価の返還等に係る課税仕入れに係る支払対価の額の合計額のうちに軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の額の占める割合を乗じて計算した金額を、当該軽減対象課税資産の譲渡等に係る部分の金額として、法第三十二条第一項第一号の規定を適用する。
Read this with the articles around it
amount of consideration paid for taxable purchasesmachine translation
「課税仕入れに係る支払対価の額」
The amount paid for a taxable purchase (課税仕入れ) as Article 30 of the Consumption Tax Act uses the phrase (defined in paragraph (8), item (i), (d) of that Article): everything paid or payable in money, goods, rights or other economic benefits for the purchase, including the consumption tax and local consumption tax (地方消費税) to be charged on the supplier.
Defined inArticle 46, paragraph (1), item (vi)· applies only in this chapter
refund, etc. of consideration for purchasesmachine translation
「仕入れに係る対価の返還等」
A refund, etc. of consideration for purchases as defined in Article 32, paragraph (1) of the Consumption Tax Act: a refund of all or part of the amount paid for a taxable purchase (課税仕入れ) credited under Article 30, paragraph (1) of that Act, or for a specified taxable purchase (特定課税仕入れ), or a reduction of the debt owed for it, received because the business operator returned goods or was given a discount or rebate.
Defined inArticle 52, paragraph (1)· applies only in this provision and in Article 52, paragraph (2); and Article 52-2, paragraph (1)
qualified return invoicemachine translation
「適格返還請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business when it refunds or reduces the price of a sale (売上げに係る対価の返還等), stating the issuer's name and registration number, the dates of the refund and of the original sale, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive refund total for each tax rate, and the consumption tax on it or the rate applied.
Defined inArticle 52, paragraph (1)