Supplementary Provisions, Article 7Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount Received as a Refund, etc. of Consideration for Purchases Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets Received from Another Person

Where a business operator prescribed in Article 32, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act receives a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act, if the amount received as a refund, etc. of consideration for those purchases is not reasonably divided between the portion relating to taxable transfers, etc. of assets received from another person (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 32, paragraph (1), item (i) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the amount received as a refund, etc. of consideration for those purchases by the proportion that the amount of consideration paid for taxable purchases relating to 2019 reduced-rate transfers, etc. of assets accounts for in the total of the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 14, paragraph (3) of the Supplementary Provisions) relating to the refund, etc. of consideration for those purchases.