# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十七条の二 (Article 47-2)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四十七条の二 (Article 47-2)（当該課税期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — address `art-47-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47-2
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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### 第四十七条の二（当該課税期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — Treatment of the Amount of Refund, etc. of Consideration for Export Transactions, etc. in the Calculation of Taxable Sales for That Taxable Period
<sup>caption: machine translation, not official</sup>
<sup>art-47-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47-2</sup>

**第一項**  第十九条の規定は、法第三十条第六項に規定する売上げに係る対価の返還等の金額の計算について準用する。この場合において、第十九条中「、基準期間」とあるのは「、法第三十条第二項に規定する課税期間」と、「この条、第二十二条、第二十三条及び第二十五条の四第一項」とあるのは「この条」と、「第九条第二項第一号イに掲げる金額」とあるのは「第三十条第六項に規定する売上げに係る対価の返還等の金額」と、「基準期間中」とあるのは「課税期間中」と読み替えるものとする。
<sup>art-47-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47-2/par-1</sup>
The provisions of Article 19 apply mutatis mutandis to the calculation of the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act. In this case, the phrase ", in the base period" in Article 19 is deemed to be replaced with ", in the taxable period prescribed in Article 30, paragraph (2) of the Act", the phrase "this Article, Article 22, Article 23 and Article 25-4, paragraph (1)" with "this Article", the phrase "the amount listed in Article 9, paragraph (2), item (i), (a) of the Act" with "the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act", and the phrase "during that base period" with "during that taxable period".
<sup>machine translation, not official</sup>

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## Cites
- art-47-2/par-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-19
- art-47-2/par-1: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108)
- art-47-2/par-1: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-47-2/par-1: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22
- art-47-2/par-1: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23
- art-47-2/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-023, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06