# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十三条の二 (Article 53-2)

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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: 第五十三条の二 (Article 53-2)（課税賃貸割合等の計算方法） — address `art-53-2`
- 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-53-2
- 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.

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### 第五十三条の二（課税賃貸割合等の計算方法） — Method of Calculating Taxable Rental Ratio, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-53-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2</sup>

**第一項**  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。
<sup>art-53-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1</sup>
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):
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-53-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-53-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2</sup>
  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):
  <sup>machine translation, not official</sup>

    **イ**  当該調整期間に行つた当該貸付けに係る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
    <sup>art-53-2/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  当該調整期間に行つた当該貸付けに係る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に係る消費税額に七十八分の百を乗じて算出した金額
    <sup>art-53-2/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2/sub-2</sup>
    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.
    <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-53-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2</sup>
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):
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-53-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  当該事業者が課税譲渡等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、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
  <sup>art-53-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2</sup>
  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):
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-53-2/par-2/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  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に係る消費税額に七十八分の百を乗じて算出した金額
    <sup>art-53-2/par-2/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2/sub-2</sup>
    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.
    <sup>machine translation, not official</sup>

---

## Cites
- art-53-2/par-1: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1: 第一号 → 消費税法施行令 第五十三条の二第一項第一号 (Article 53-2, paragraph (1), item (i)), art-53-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-1
- art-53-2/par-1: 第二号 → 消費税法施行令 第五十三条の二第一項第二号 (Article 53-2, paragraph (1), item (ii)), art-53-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2
- art-53-2/par-1/item-1: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-1: この号 → 消費税法施行令 第五十三条の二第一項第一号 (Article 53-2, paragraph (1), item (i)), art-53-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-1
- art-53-2/par-1/item-1: 次号 → 消費税法施行令 第五十三条の二第一項第二号 (Article 53-2, paragraph (1), item (ii)), art-53-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2
- art-53-2/par-1/item-1: 同項 → 消費税法施行令 第五十三条の二第一項 (Article 53-2, paragraph (1)), art-53-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1
- art-53-2/par-1/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1
- art-53-2/par-1/item-2: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-2: 次項第二号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2
- art-53-2/par-1/item-2/sub-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-2/sub-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2: 第一号 → 消費税法施行令 第五十三条の二第二項第一号 (Article 53-2, paragraph (2), item (i)), art-53-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-1
- art-53-2/par-2: 第二号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2
- art-53-2/par-2/item-1: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2/item-1: この号 → 消費税法施行令 第五十三条の二第二項第一号 (Article 53-2, paragraph (2), item (i)), art-53-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-1
- art-53-2/par-2/item-1: 次号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-2
- art-53-2/par-2/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1
- art-53-2/par-2/item-2/sub-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2/item-2/sub-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第五十三条の二第一項（課税賃貸割合等の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1
- 消費税法施行令 第五十三条の二第一項第一号（課税賃貸割合等の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-1
- 消費税法施行令 第五十三条の二第一項第二号（課税賃貸割合等の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-1/item-2
- 消費税法施行令 第五十三条の二第二項（課税賃貸割合等の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2
- 消費税法施行令 第五十三条の二第二項第一号（課税賃貸割合等の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-2/par-2/item-1

---

## 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 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-027, 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-20261106T203801-027, 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