Article 58Special Provisions on Calculation of Consumption Tax on Refunds, etc. of Consideration for Sales
第五十八条（売上げに係る対価の返還等の金額に係る消費税額の計算の特例）
Where, for a refund, etc. of consideration for sales (meaning the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), a business operator retains, under Article 57-4, paragraph (6) of the Act, a copy of the qualified return invoice delivered or the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in the qualified return invoice provided, the business operator may, notwithstanding Article 38, paragraph (1) of the Act, treat 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 by 78/100 as the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act.
売上げに係る対価の返還等（法第三十八条第一項に規定する売上げ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。）につき交付した適格返還請求書の写し又は提供した適格返還請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を同条第六項の規定により保存している場合には、法第三十八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し、又は当該電磁的記録に記録した法第五十七条の四第三項第五号に掲げる消費税額等に百分の七十八を乗じて算出した金額を、法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額とすることができる。
Where a business operator prescribed in Article 38, paragraph (1) of the Act makes a refund, etc. of consideration for sales, and the amount of that refund, etc. of consideration for sales has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (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 38, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price (meaning the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act; the same applies hereinafter in this paragraph and Article 60) pertaining to that refund, etc. of consideration for sales by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of the tax-inclusive price of taxable transfers, etc. of assets pertaining to that refund, etc. of consideration for sales treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
法第三十八条第一項に規定する事業者が、売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（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、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び第六十条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに軽減対象課税資産の譲渡等の税込価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、法第三十八条第一項の規定を適用する。
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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)
refund, etc. of consideration for salesmachine translation
「売上げに係る対価の返還等」
A refund, etc. of consideration for sales as defined in Article 38, paragraph (1) of the Consumption Tax Act: a refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate.
Defined inArticle 58, paragraph (1)· applies only in this provision and in Article 58, paragraph (2); and Article 58-2, paragraph (1)
tax-inclusive pricemachine translation
「税込価額」
In Articles 58 and 60, the tax-inclusive price as referred to in Article 38, paragraph (1) of the Consumption Tax Act: the consideration for a taxable transfer, etc. of assets (課税資産の譲渡等) as defined in Article 28, paragraph (1) of that Act, plus 10% of it, or 8% where it is a reduced-rate taxable transfer (軽減対象課税資産の譲渡等).
Defined inArticle 58, paragraph (2)· applies only in this paragraph and in Article 60