# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十二条の二 (Article 52-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五十二条の二 (Article 52-2)（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — address `art-52-2` - 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-52-2 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十二条の二（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases caption: machine translation, not official art-52-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2 **第一項** 法第三十二条第一項の規定により仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を当該仕入れに係る対価の返還等を受けた日の属する課税期間における同項各号に規定する課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額を同条第二項に規定する課税標準額に対する消費税額に加算する。 art-52-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1 Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (1) of the Act, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (2) of the Act. machine translation, not official **一** 当該仕入れに係る対価の返還等を受けた金額に係る消費税額の計算につき法第三十二条第一項第一号又は第三号の規定の適用がある場合　これらの規定による控除をして控除しきれない金額 art-52-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1/item-1 where Article 32, paragraph (1), item (i) or (iii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received: the amount that cannot be fully deducted by deduction under those provisions; machine translation, not official **二** 当該仕入れに係る対価の返還等を受けた金額に係る消費税額の計算につき法第三十二条第一項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。　それぞれイからハまでに定める金額 art-52-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1/item-2 where Article 32, paragraph (1), item (ii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c): machine translation, not official **イ** 法第三十二条第一項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合　当該残額から当該控除しきれない金額を控除して控除しきれない金額 art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1/item-2/sub-1 where there is a remainder set out in Article 32, paragraph (1), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted; machine translation, not official **ロ** 法第三十二条第一項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合　当該残額から当該控除しきれない金額を控除して控除しきれない金額 art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1/item-2/sub-2 where there is a remainder set out in Article 32, paragraph (1), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted; machine translation, not official **ハ** 法第三十二条第一項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合　当該控除しきれない金額の合計額 art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1/item-2/sub-3 where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (1), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted. machine translation, not official **第二項** 法第三十二条第一項第二号に掲げる場合に該当する場合において、同号イに掲げる金額から同号ロの規定による控除をして控除しきれない金額を控除した残額があるとき、又は同号ロに掲げる金額から同号イの規定による控除をして控除しきれない金額を控除した残額があるときは、これらの残額を同項に規定する仕入れに係る対価の返還等を受けた日の属する課税期間における課税仕入れ等の税額の合計額とみなす。 art-52-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-2 Where the case falls under Article 32, paragraph (1), item (ii) of the Act, and there is a remainder obtained by deducting, from the amount set out in (a) of that item, the amount that cannot be fully deducted by deduction under the provisions of (b) of that item, or there is a remainder obtained by deducting, from the amount set out in (b) of that item, the amount that cannot be fully deducted by deduction under the provisions of (a) of that item, those remainders are deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which, as prescribed in that paragraph, the refund, etc. of consideration for purchases was received. machine translation, not official **第三項** 法第三十二条第四項の規定により同項に規定する還付を受ける消費税額の合計額を当該還付を受ける日の属する課税期間における同項各号に規定する課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額を同条第五項に規定する課税標準額に対する消費税額に加算する。 art-52-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3 Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (4) of the Act, the total amount of consumption tax for which a refund is received, as prescribed in that paragraph, is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund is received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (5) of the Act. machine translation, not official **一** 当該還付を受ける消費税額の計算につき法第三十二条第四項第一号又は第三号の規定の適用がある場合　これらの規定による控除をして控除しきれない金額 art-52-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3/item-1 where Article 32, paragraph (4), item (i) or (iii) of the Act applies to the calculation of the consumption tax for which that refund is received: the amount that cannot be fully deducted by deduction under those provisions; machine translation, not official **二** 当該還付を受ける消費税額の計算につき法第三十二条第四項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。　それぞれイからハまでに定める金額 art-52-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3/item-2 where Article 32, paragraph (4), item (ii) of the Act applies to the calculation of the consumption tax for which that refund is received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c): machine translation, not official **イ** 法第三十二条第四項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合　当該残額から当該控除しきれない金額を控除して控除しきれない金額 art-52-2/par-3/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3/item-2/sub-1 where there is a remainder set out in Article 32, paragraph (4), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted; machine translation, not official **ロ** 法第三十二条第四項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合　当該残額から当該控除しきれない金額を控除して控除しきれない金額 art-52-2/par-3/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3/item-2/sub-2 where there is a remainder set out in Article 32, paragraph (4), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted; machine translation, not official **ハ** 法第三十二条第四項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合　当該控除しきれない金額の合計額 art-52-2/par-3/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-3/item-2/sub-3 where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (4), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted. machine translation, not official **第四項** 第二項の規定は、保税地域からの引取りに係る課税貨物につき法第三十二条第四項に規定する還付を受ける消費税額について準用する。この場合において、第二項中「法第三十二条第一項第二号」とあるのは「法第三十二条第四項第二号」と、「仕入れに係る対価の返還等を受けた」とあるのは「還付を受ける」と読み替えるものとする。 art-52-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-4 The provisions of paragraph (2) apply mutatis mutandis to the amount of consumption tax for which a refund is received, as prescribed in Article 32, paragraph (4) of the Act, with respect to taxable goods taken out of a bonded area. In this case, the phrase "Article 32, paragraph (1), item (ii) of the Act" in paragraph (2) is deemed to be replaced with "Article 32, paragraph (4), item (ii) of the Act", and the phrase "refund, etc. of consideration for purchases was received" is deemed to be replaced with "refund is received". machine translation, not official --- ## Cites - art-52-2/par-1: 法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108) - art-52-2/par-1: 同条第二項 → 消費税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-1: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-1: 第三号 → 消費税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-3 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-2/sub-1: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-2/sub-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-1/item-2/sub-3: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-2: 同項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108) - art-52-2/par-3: 法第三十二条第四項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4 (e-Gov law ID 363AC0000000108) - art-52-2/par-3: 同条第五項 → 消費税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/en/consumption-tax-act/art-32/par-5 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-1: 法第三十二条第四項第一号 → 消費税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-1 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-1: 第三号 → 消費税法 第三十二条第四項第三号 (Article 32, paragraph (4), item (iii)), art-32/par-4/item-3 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-3 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-2: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-2/sub-1: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-2/sub-2: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-3/item-2/sub-3: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-4: 第二項 → 消費税法施行令 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-2 - art-52-2/par-4: 法第三十二条第四項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4 (e-Gov law ID 363AC0000000108) - art-52-2/par-4: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-52-2/par-4: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十二条第一項（仕入れに係る対価の返還等を受けた金額に係る消費税額の計算の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52/par-1 - 消費税法施行令 第五十二条の二第四項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-4 - 消費税法施行令 附則第九条第一項（旧税率が適用された課税資産の譲渡等に係る仕入れに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9/par-1 - 消費税法施行令 附則第九条第二項（旧税率が適用された課税資産の譲渡等に係る仕入れに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9/par-2 --- ## 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-20261106T203801-026, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-026, 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