Article 15-4Taxable Purchases for Which It Is Difficult to Receive Delivery or Provision of Invoices, etc.
第十五条の四（請求書等の交付又は提供を受けることが困難な課税仕入れ）
The taxable purchases specified by Ministry of Finance Order prescribed in Article 49, paragraph (1), item (i), (d) of the Order are the following taxable purchases:
令第四十九条第一項第一号ニに規定する財務省令で定める課税仕入れは、次に掲げる課税仕入れとする。
a taxable purchase relating to a taxable transfer, etc. of assets set out in the items of Article 26-6 that the business operator has received from another person;
他の者から受けた第二十六条の六各号に掲げる課税資産の譲渡等に係る課税仕入れ
a taxable purchase relating to the portion recognized as ordinarily necessary for travel, of money or goods that a business operator pays to its employees, etc. or retirees, etc. to cover the expenditures necessary for travel, where an officer or employee prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter in this item and the following item referred to as "employee, etc.") travels to perform duties away from the place of work, or travels to relocate in connection with a transfer, or where a person who has taken up or left employment, or the bereaved family of a person who left employment by reason of death (hereinafter in this item referred to as "retiree, etc."), travels to relocate in connection therewith;
法人税法（昭和四十年法律第三十四号）第二条第十五号（定義）に規定する役員又は使用人（以下この号及び次号において「使用人等」という。）が勤務する場所を離れてその職務を遂行するため旅行をし、若しくは転任に伴う転居のための旅行をした場合又は就職若しくは退職をした者若しくは死亡による退職をした者の遺族（以下この号において「退職者等」という。）がこれらに伴う転居のための旅行をした場合に、その旅行に必要な支出に充てるために事業者がその使用人等又はその退職者等に対して支給する金品で、その旅行について通常必要であると認められる部分に係る課税仕入れ
a taxable purchase relating to the portion recognized as ordinarily necessary for a commuter, of the commuting allowance prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Income Tax Act (Act No. 33 of 1965) that a business operator pays to its employees, etc. who commute (hereinafter in this item referred to as "commuters").
事業者がその使用人等で通勤する者（以下この号において「通勤者」という。）に対して支給する所得税法（昭和四十年法律第三十三号）第九条第一項第五号（非課税所得）に規定する通勤手当のうち、通勤者につき通常必要であると認められる部分に係る課税仕入れ
Read this with the articles around it
employee, etc.machine translation
「使用人等」
An officer (役員), as defined in Article 2, item (xv) of the Corporation Tax Act, or an employee (使用人) of a business operator, to whom the business operator pays travel or commuting allowances under Article 15-4, paragraph (1), items (ii) and (iii).
Short name set inArticle 15-4, paragraph (1), item (ii)· applies only in this item and in Article 15-4, paragraph (1), item (iii)
retiree, etc.machine translation
「退職者等」
A person who has taken up or left a job, or the bereaved family of a person who left a job by dying, who travels to move house because of it; what a business operator pays toward that travel, so far as normally needed, counts as a taxable purchase (課税仕入れ).
Short name set inArticle 15-4, paragraph (1), item (ii)· applies only in this item
commutermachine translation
「通勤者」
An officer or employee (使用人等) of a business operator who commutes to work, to whom it pays a commuting allowance as defined in Article 9, paragraph (1), item (v) of the Income Tax Act; the part normally needed for commuting counts as a taxable purchase (課税仕入れ).
Short name set inArticle 15-4, paragraph (1), item (iii)· applies only in this item