Article 53Case of Significant Fluctuation in the Taxable Sales Ratio, etc.
第五十三条（課税売上割合が著しく変動した場合等）
The case specified by Cabinet Order as a case of significant increase prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio (meaning the taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) for the taxable period of purchase, etc. (meaning the taxable period of purchase, etc. prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this Article), the proportion accounted for by the ratio obtained by deducting the taxable sales ratio for the taxable period of purchase, etc. from the aggregate taxable sales ratio (meaning the aggregate taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) is 50/100 or more, and the ratio obtained by deducting that taxable sales ratio from that aggregate taxable sales ratio is 5/100 or more.
The case specified by Cabinet Order as a case of significant decrease prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio for the taxable period of purchase, etc., the proportion accounted for by the ratio obtained by deducting the aggregate taxable sales ratio from the taxable sales ratio for the taxable period of purchase, etc. is 50/100 or more, and the ratio obtained by deducting that aggregate taxable sales ratio from that taxable sales ratio is 5/100 or more.
The taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
the remainder obtained by deducting, from the total amount of consideration for transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this Chapter) made by that business operator in Japan during each taxable period from the taxable period of purchase, etc. through the third-year taxable period (meaning the third-year taxable period prescribed in Article 33, paragraph (1) of the Act; the same applies in paragraph (6)) (hereinafter in this Article referred to as the "aggregate taxable period"), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) made in Japan during the aggregate taxable period;
当該事業者が仕入れ等の課税期間から第三年度の課税期間（法第三十三条第一項に規定する第三年度の課税期間をいう。第六項において同じ。）までの各課税期間（以下この条において「通算課税期間」という。）中に国内において行つた資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この章において同じ。）の合計額から、通算課税期間中に国内において行つた第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made by that business operator in Japan during the aggregate taxable period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that aggregate taxable period);
通算課税期間中に国内において行つた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（当該通算課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period by 100/78.
The provisions of Article 48, paragraphs (2) through (6) and Article 51, paragraphs (2) through (4) apply mutatis mutandis to the calculation of the aggregate taxable sales ratio prescribed in the preceding paragraph. In this case, the phrase "item (i) of the preceding paragraph" in Article 48, paragraph (2) is deemed to be replaced with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (3) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1)" in Article 48, paragraph (4) with "Article 53, paragraph (3)"; the phrase "paragraph (1), item (i) of this Article" in Article 48, paragraph (5) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (6) with "Article 53, paragraph (3), item (i)"; the phrase "Article 48, paragraph (1), item (ii)" in Article 51, paragraph (2) with "Article 53, paragraph (3), item (ii)"; and the phrase "Article 48, paragraph (1), item (i)" in Article 51, paragraph (3) with "Article 53, paragraph (3), item (i)".
第四十八条第二項から第六項まで及び第五十一条第二項から第四項までの規定は、前項に規定する通算した課税売上割合を計算する場合について準用する。この場合において、第四十八条第二項中「前項第一号」とあるのは「第五十三条第三項第一号」と、同条第三項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、同条第四項中「第一項の規定」とあるのは「第五十三条第三項の規定」と、同条第五項中「第一項第一号に規定する」とあるのは「第五十三条第三項第一号に規定する」と、同条第六項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、第五十一条第二項中「第四十八条第一項第二号」とあるのは「第五十三条第三項第二号」と、同条第三項中「第四十八条第一項第一号」とあるのは「第五十三条第三項第一号」と読み替えるものとする。
Where Article 30, paragraph (3), main clause of the Act has been applied in the taxable period of purchase, etc., the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3), the ratio calculated in the manner provided in paragraph (3), based on the method of calculating the ratio approved under Article 30, paragraph (3), item (ii) of the Act.
Where a business operator prescribed in Article 33, paragraph (1) of the Act comes to be subject to the application of Article 30, paragraph (3), main clause of the Act, or comes to be no longer subject to the application of the main clause of that paragraph, in any of the taxable periods from the taxable period following the taxable period of purchase, etc. through the third-year taxable period, the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3) or the preceding paragraph, the ratio calculated by dividing the ratio obtained by totaling the respective taxable sales ratios prescribed in Article 30, paragraph (2) of the Act and the ratios relating to the approval prescribed in paragraph (3) of that Article for the taxable periods included in the aggregate taxable period by the number of taxable periods included in the aggregate taxable period.
Article 53-2Method of Calculating Taxable Rental Ratio, etc.
第五十三条の二（課税賃貸割合等の計算方法）
The ratio calculated as provided by Cabinet Order as the taxable rental ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税賃貸割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
the remainder obtained by deducting, from the total amount of consideration for the lending of that residential rental building (limited to the portion held on the last day of the third-year taxable period prescribed in Article 35-2, paragraph (1) of the Act; the same applies in the following item) made by that business operator during the adjustment period (meaning the adjustment period prescribed in Article 35-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending made during that adjustment period;
当該事業者が調整期間（法第三十五条の二第一項に規定する調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（同項に規定する第三年度の課税期間の末日において有している部分に限る。同号において同じ。）の貸付けの対価の額の合計額から、当該調整期間に行つた当該貸付けに係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the total amount of consideration for the lending (limited to lending put to taxable rental use (meaning taxable rental use prescribed in Article 35-2, paragraph (1) of the Act; the same applies in item (ii) of the following paragraph); the same applies in (a) and (b)) of that residential rental building made by that business operator during the adjustment period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用（法第三十五条の二第一項に規定する課税賃貸用をいう。次項第二号において同じ。）に供したものに限る。イ及びロにおいて同じ。）の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period by 100/78.
The ratio calculated as provided by Cabinet Order as the taxable transfer ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
法第三十五条の二第三項に規定する課税譲渡等割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending of that residential rental building (where part of that residential rental building has been transferred, limited to the portion transferred; hereinafter the same applies in this item and the following item) made by that business operator during the taxable transfer adjustment period (meaning the taxable transfer adjustment period prescribed in Article 35-2, paragraph (3) of the Act; hereinafter the same applies in this item and the following item) and the amount of consideration for the transfer of that residential rental building made by that business operator, the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending and that transfer made during that taxable transfer adjustment period;
当該事業者が課税譲渡等調整期間（法第三十五条の二第三項に規定する課税譲渡等調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（当該居住用賃貸建物の一部を譲渡した場合には、その譲渡した部分に限る。以下この号及び次号において同じ。）の貸付けの対価の額の合計額と当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額との合計額から、当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡に係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending (limited to lending put to taxable rental use; the same applies in (a) and (b)) of that residential rental building made by that business operator during the taxable transfer adjustment period and the amount of consideration for the transfer of that residential rental building made by that business operator, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period;
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period by 100/78.
第五十三条の三（納税義務の免除を受けないこととなつた場合の居住用賃貸建物の仕入れの日）
Where Article 12-4, paragraph (2) of the Act applies to a residential rental building, Article 35-2 of the Act applies with the day on which the case prescribed in Article 36, paragraph (1) or (3) of the Act came to apply (or, where that residential rental building is an adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies hereinafter in this Article) and the construction, etc. (meaning the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act; the same applies hereinafter in this Article) has not been completed by the day preceding that day, the day on which the construction, etc. of that adjustment-target self-constructed high-value asset was completed) treated as the day of purchase, etc. of the residential rental building prescribed in Article 35-2, paragraph (1) of the Act.
居住用賃貸建物について法第十二条の四第二項の規定の適用を受ける場合には、法第三十六条第一項又は第三項に規定する場合に該当することとなつた日（当該居住用賃貸建物が調整対象自己建設高額資産（法第十二条の四第二項に規定する調整対象自己建設高額資産をいう。以下この条において同じ。）であり、かつ、同日の前日までに建設等（法第十二条の四第一項に規定する建設等をいう。以下この条において同じ。）が完了していない場合にあつては、当該調整対象自己建設高額資産の建設等が完了した日）を法第三十五条の二第一項に規定する居住用賃貸建物の仕入れ等の日として、同条の規定を適用する。
第五十三条の四（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等）
Where Article 50-2, paragraph (1) applies to a residential rental building, Article 35-2 of the Act applies only to the residential rental portion that, under that paragraph, has been subject to the application of Article 30, paragraph (10) of the Act.
Where Article 50-2, paragraph (2) applies to a residential rental building, Article 35-2 of the Act applies only to the amount of tax on taxable purchases, etc. relating to the residential rental building for the taxable period for which, under that paragraph, Article 30, paragraph (10) of the Act has been applied.
The transfer of a residential rental building under Article 35-2, paragraph (2) of the Act is to include a transfer of assets in lieu of performance of an obligation, the acts set out in Article 2, paragraph (1), items (i) through (iii), and those deemed to be transfers of assets under Article 2, paragraph (2).
法第三十五条の二第二項の居住用賃貸建物の譲渡には、代物弁済による資産の譲渡、第二条第一項第一号から第三号までに掲げるもの及び同条第二項の規定により資産の譲渡を行つたものとされるものを含むものとする。
refund, etc. of consideration for export transactions, etc.machine translation
「輸出取引等に係る対価の返還等」
In Article 19, a refund of all or part of the price of a taxable transfer, etc. of assets (課税資産の譲渡等) exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or another law or treaty, or a reduction of the receivable for that price, made because goods were returned or a discount or rebate was given.
Short name set inArticle 19, paragraph (1)· applies only in this article
residential rental buildingmachine translation
「居住用賃貸建物」
A residential rental building as defined in Article 30, paragraph (10) of the Consumption Tax Act: a building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2 of that Act; the tax on purchasing it is not deducted under Article 30, paragraph (1) of that Act.
Defined inArticle 50-2, paragraph (1)· applies only in this provision and in Articles 50-2 to 53-4
residential rental portionmachine translation
「居住用賃貸部分」
In Article 50-2, paragraph (1) and Article 53-4, paragraph (1), the part of a residential rental building (居住用賃貸建物) other than the part clearly not to be used for leasing housing (住宅の貸付け), where the business operator has reasonably divided the building by its structure, equipment and other circumstances.
Short name set inArticle 50-2, paragraph (1)· applies only in this paragraph and in Article 53-4, paragraph (1)
amount of tax on taxable purchases, etc.machine translation
「課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act: the consumption tax deducted under paragraph (1) of that Article for a taxable period — the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
Defined inArticle 50-2, paragraph (1)· applies only in this provision and in Article 50-2, paragraph (2); and Article 53-4, paragraph (2)
taxable period of purchase, etc.machine translation
「仕入れ等の課税期間」
In Article 53, the taxable period of purchase as defined in Article 33, paragraph (1) of the Consumption Tax Act: the taxable period that includes the day the business operator made the taxable purchase (課税仕入れ) or specified taxable purchase (特定課税仕入れ) of an adjustment-target fixed asset (調整対象固定資産), or took it out of a bonded area (保税地域) as taxable goods.
Defined inArticle 53, paragraph (1)· applies only in this article
taxable sales ratiomachine translation
「課税売上割合」
The ratio, calculated as a Cabinet Order (政令) sets, of the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) a business made in Japan in a taxable period to the total consideration for all the transfers, etc. of assets (資産の譲渡等) it made in Japan in that period, other than specified transfers, etc. of assets (特定資産の譲渡等).
Defined inArticle 53, paragraph (1)· applies only in this paragraph and in Article 53, paragraph (2)
aggregate taxable sales ratiomachine translation
「通算課税売上割合」
In Article 53, paragraphs (1) and (2), the aggregate taxable sales ratio used in Article 33, paragraph (1) of the Consumption Tax Act: the taxable sales ratios (課税売上割合) that should apply in each taxable period from the taxable period of purchase, etc. (仕入れ等の課税期間) to the third-year taxable period (第三年度の課税期間), combined as Article 53, paragraph (3) sets.
Defined inArticle 53, paragraph (1)· applies only in this paragraph and in Article 53, paragraph (2)
amount of considerationmachine translation
「対価の額」
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
Defined inArticle 53, paragraph (3), item (i)· applies only in this chapter
third-year taxable periodmachine translation
「第三年度の課税期間」
The third-year taxable period as referred to in Article 33, paragraph (1) of the Consumption Tax Act and defined in paragraph (2) of that Article: the taxable period containing the day three years after the start of the taxable period in which an adjustment-target fixed asset (調整対象固定資産) was bought or taken out of a bonded area.
Defined inArticle 53, paragraph (3), item (i)· applies only in this provision and in Article 53, paragraph (6)
aggregate taxable periodmachine translation
「通算課税期間」
In Article 53, each taxable period from the taxable period of purchase, etc. (仕入れ等の課税期間) of an adjustment-target fixed asset to the third-year taxable period (第三年度の課税期間).
Short name set inArticle 53, paragraph (3), item (i)· applies only in this article
adjustment periodmachine translation
「調整期間」
In Article 53-2, paragraph (1), items (i) and (ii), the adjustment period as defined in Article 35-2, paragraph (1) of the Consumption Tax Act: the period from the day of the purchase, etc. (仕入れ等の日) of a residential rental building (居住用賃貸建物) to the last day of the third-year taxable period (第三年度の課税期間).
Defined inArticle 53-2, paragraph (1), item (i)· applies only in this item and in Article 53-2, paragraph (1), item (ii)
taxable rental usemachine translation
「課税賃貸用」
Taxable rental use as defined in Article 35-2, paragraph (1) of the Consumption Tax Act: use of a residential rental building (居住用賃貸建物) for leasing other than the leasing of housing listed in item (xiii) of Appended Table 2 of that Act, which is non-taxable.
Defined inArticle 53-2, paragraph (1), item (ii)· applies only in this provision and in Article 53-2, paragraph (2), item (ii)
taxable transfer adjustment periodmachine translation
「課税譲渡等調整期間」
The taxable transfer adjustment period as defined in Article 35-2, paragraph (3) of the Consumption Tax Act: the period from the day of the purchase, etc. (仕入れ等の日) of a residential rental building (居住用賃貸建物) to the day the business operator transferred it to another person.
Defined inArticle 53-2, paragraph (2), item (i)· applies only in this item and in Article 53-2, paragraph (2), item (ii)
construction, etc.machine translation
「建設等」
Building, making or manufacturing an asset oneself, under a contract with another person or as one's own inventory asset (棚卸資産) or adjustment-target fixed asset (調整対象固定資産), as Article 12-4, paragraph (1) of the Consumption Tax Act uses the term.
Defined inArticle 53-3, paragraph (1)· applies only in this article
adjustment-target self-constructed high-value assetmachine translation
「調整対象自己建設高額資産」
An adjustment-target self-constructed high-value asset as defined in Article 12-4, paragraph (2) of the Consumption Tax Act: inventory (棚卸資産) that a business operator has itself constructed, made or manufactured, under a contract with another person or as its own inventory — including inventory so built by a person whose business it took over by inheritance, merger or split — on whose construction it has spent at least the amount a Cabinet Order (政令) sets, in costs a Cabinet Order sets.
Defined inArticle 53-3, paragraph (1)· applies only in this article