# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十七条 (Article 57) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57. 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: 第五十七条 (Article 57)（中小事業者の仕入れに係る消費税額の控除の特例） — address `art-57` - 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-57 - e-Gov law ID: 363CO0000000360 — never renamed. 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They are never merged and never substituted for one another. --- ### 第五十七条（中小事業者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 for Small and Medium-Sized Business Operators caption: machine translation, not official art-57 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 **第一項** 次項及び第三項に定めるもののほか、法第三十七条第一項第一号に規定する政令で定める事業は、次の各号に掲げる事業とし、同項第一号に規定する政令で定める率は、当該事業の区分に応じ当該各号に定める率とする。 art-57/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 In addition to what is provided for in the following paragraph and paragraph (3), the businesses specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act are the businesses set out in the following items, and the rate specified by Cabinet Order as prescribed in item (i) of that paragraph is the rate specified in each of the following items for the category of those businesses: machine translation, not official **一** 第一種事業　百分の九十 art-57/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1/item-1 type 1 business: 90/100; machine translation, not official **二** 第二種事業　百分の八十 art-57/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1/item-2 type 2 business: 80/100; machine translation, not official **三** 第三種事業　百分の七十 art-57/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1/item-3 type 3 business: 70/100; machine translation, not official **四** 第五種事業　百分の五十 art-57/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1/item-4 type 5 business: 50/100; machine translation, not official **五** 第六種事業　百分の四十 art-57/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1/item-5 type 6 business: 40/100. machine translation, not official **第二項** 事業者の営む事業が前項各号に掲げる事業又は第四種事業のうち二以上の事業である場合には、法第三十七条第一項第一号に規定する政令で定める率は、次の各号に規定する残額の合計額（次項において「売上げに係る消費税額」という。）のうちに当該各号に掲げる金額の合計額の占める割合とする。 art-57/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 Where the businesses carried on by a business operator are two or more businesses among type 4 business and the businesses set out in the items of the preceding paragraph, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act is the ratio of the total of the amounts set out in the following items to the total of the remainders prescribed in those items (referred to as "consumption tax on sales" in the following paragraph): machine translation, not official **一** 当該課税期間中に国内において行つた第一種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第一種事業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（以下この項において「売上げに係る対価の返還等の金額に係る消費税額」という。）の合計額を控除した残額（次項第二号イにおいて「第一種事業に係る消費税額」という。）に百分の九十を乗じて計算した金額 art-57/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-1 the amount calculated by multiplying by 90/100 the remainder (referred to as "consumption tax for type 1 business" in item (ii), (a) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 1 business made in Japan during that taxable period, the total amount of consumption tax relating to the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (hereinafter in this paragraph referred to as "consumption tax on refunds, etc. of consideration for sales") that pertain to type 1 business and were made during that taxable period; machine translation, not official **二** 当該課税期間中に国内において行つた第二種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第二種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ロにおいて「第二種事業に係る消費税額」という。）に百分の八十を乗じて計算した金額 art-57/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-2 the amount calculated by multiplying by 80/100 the remainder (referred to as "consumption tax for type 2 business" in item (ii), (b) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 2 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 2 business made during that taxable period; machine translation, not official **三** 当該課税期間中に国内において行つた第三種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第三種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ハにおいて「第三種事業に係る消費税額」という。）に百分の七十を乗じて計算した金額 art-57/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-3 the amount calculated by multiplying by 70/100 the remainder (referred to as "consumption tax for type 3 business" in item (ii), (c) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 3 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 3 business made during that taxable period; machine translation, not official **四** 当該課税期間中に国内において行つた第四種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第四種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ニにおいて「第四種事業に係る消費税額」という。）に百分の六十を乗じて計算した金額 art-57/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-4 the amount calculated by multiplying by 60/100 the remainder (referred to as "consumption tax for type 4 business" in item (ii), (d) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 4 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 4 business made during that taxable period; machine translation, not official **五** 当該課税期間中に国内において行つた第五種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第五種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ホにおいて「第五種事業に係る消費税額」という。）に百分の五十を乗じて計算した金額 art-57/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-5 the amount calculated by multiplying by 50/100 the remainder (referred to as "consumption tax for type 5 business" in item (ii), (e) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 5 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 5 business made during that taxable period; machine translation, not official **六** 当該課税期間中に国内において行つた第六種事業に係る課税資産の譲渡等に係る消費税額の合計額から当該課税期間中に行つた第六種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額に百分の四十を乗じて計算した金額 art-57/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-6 the amount calculated by multiplying by 40/100 the remainder obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 6 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 6 business made during that taxable period. machine translation, not official **第三項** 前項の場合において、次に掲げる場合に該当するときは、法第三十七条第一項第一号に規定する政令で定める率は、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める割合とすることができる。 art-57/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3 In the case of the preceding paragraph, where a business operator falls under any of the following cases, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act may, notwithstanding the preceding paragraph, be the ratio specified in each of the following items for the category of cases set out in that item: machine translation, not official **一** 当該事業者の当該課税期間における課税売上高（当該課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）の対価の額の合計額から当該課税期間中に行つた売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次号において同じ。）のうちに当該課税期間中に国内において行つた特定一事業（第一項各号に掲げる事業又は第四種事業のうち一の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定一事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合　次に掲げる場合の区分に応じそれぞれ次に定める割合 art-57/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1 where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article) made in Japan by that business operator during that taxable period relating to a specified single business (meaning one business among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to that specified single business, to the taxable sales of that business operator for that taxable period (meaning the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that taxable period, the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period; the same applies in the following item) is 75/100 or more: the ratio specified respectively for the following categories of cases: machine translation, not official **イ** 当該特定一事業が第一種事業である場合　百分の九十 art-57/par-3/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-1 where that specified single business is a type 1 business: 90/100; machine translation, not official **ロ** 当該特定一事業が第二種事業である場合　百分の八十 art-57/par-3/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-2 where that specified single business is a type 2 business: 80/100; machine translation, not official **ハ** 当該特定一事業が第三種事業である場合　百分の七十 art-57/par-3/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-3 where that specified single business is a type 3 business: 70/100; machine translation, not official **ニ** 当該特定一事業が第四種事業である場合　百分の六十 art-57/par-3/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-4 where that specified single business is a type 4 business: 60/100; machine translation, not official **ホ** 当該特定一事業が第五種事業である場合　百分の五十 art-57/par-3/item-1/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-5 where that specified single business is a type 5 business: 50/100; machine translation, not official **ヘ** 当該特定一事業が第六種事業である場合　百分の四十 art-57/par-3/item-1/sub-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-1/sub-6 where that specified single business is a type 6 business: 40/100; machine translation, not official **二** 当該事業者の当該課税期間における課税売上高のうちに当該課税期間中に国内において行つた特定二事業（第一項各号に掲げる事業又は第四種事業のうち二の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定二事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合　次に掲げる場合の区分に応じそれぞれ次に定める割合 art-57/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan by that business operator during that taxable period relating to specified two businesses (meaning two businesses among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to those specified two businesses, to the taxable sales of that business operator for that taxable period is 75/100 or more: the ratio specified respectively for the following categories of cases: machine translation, not official **イ** 当該特定二事業が第一種事業と第一種事業以外の事業とである場合　売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合 art-57/par-3/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1 where the specified two businesses are a type 1 business and a business other than a type 1 business: the ratio of the total of the following amounts to the consumption tax on sales: machine translation, not official **（１）** 前項第一号に掲げる金額 art-57/par-3/item-2/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-1 the amount set out in item (i) of the preceding paragraph; machine translation, not official **（２）** 売上げに係る消費税額から第一種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額 art-57/par-3/item-2/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2 the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 1 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases: machine translation, not official **（ｉ）** 当該第一種事業以外の事業が第二種事業である場合　百分の八十 art-57/par-3/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2/sub3-1 where the business other than that type 1 business is a type 2 business: 80/100; machine translation, not official **（ｉｉ）** 当該第一種事業以外の事業が第三種事業である場合　百分の七十 art-57/par-3/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2/sub3-2 where the business other than that type 1 business is a type 3 business: 70/100; machine translation, not official **（ｉｉｉ）** 当該第一種事業以外の事業が第四種事業である場合　百分の六十 art-57/par-3/item-2/sub-1/sub2-2/sub3-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2/sub3-3 where the business other than that type 1 business is a type 4 business: 60/100; machine translation, not official **（ｉｖ）** 当該第一種事業以外の事業が第五種事業である場合　百分の五十 art-57/par-3/item-2/sub-1/sub2-2/sub3-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2/sub3-4 where the business other than that type 1 business is a type 5 business: 50/100; machine translation, not official **（ｖ）** 当該第一種事業以外の事業が第六種事業である場合　百分の四十 art-57/par-3/item-2/sub-1/sub2-2/sub3-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-1/sub2-2/sub3-5 where the business other than that type 1 business is a type 6 business: 40/100; machine translation, not official **ロ** 当該特定二事業が第二種事業と第二種事業以外の事業（第一種事業を除く。）とである場合　売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合 art-57/par-3/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2 where the specified two businesses are a type 2 business and a business other than a type 2 business (excluding a type 1 business): the ratio of the total of the following amounts to the consumption tax on sales: machine translation, not official **（１）** 前項第二号に掲げる金額 art-57/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-1 the amount set out in item (ii) of the preceding paragraph; machine translation, not official **（２）** 売上げに係る消費税額から第二種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額 art-57/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-2 the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 2 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases: machine translation, not official **（ｉ）** 当該第二種事業以外の事業が第三種事業である場合　百分の七十 art-57/par-3/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-2/sub3-1 where the business other than that type 2 business is a type 3 business: 70/100; machine translation, not official **（ｉｉ）** 当該第二種事業以外の事業が第四種事業である場合　百分の六十 art-57/par-3/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-2/sub3-2 where the business other than that type 2 business is a type 4 business: 60/100; machine translation, not official **（ｉｉｉ）** 当該第二種事業以外の事業が第五種事業である場合　百分の五十 art-57/par-3/item-2/sub-2/sub2-2/sub3-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-2/sub3-3 where the business other than that type 2 business is a type 5 business: 50/100; machine translation, not official **（ｉｖ）** 当該第二種事業以外の事業が第六種事業である場合　百分の四十 art-57/par-3/item-2/sub-2/sub2-2/sub3-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-2/sub2-2/sub3-4 where the business other than that type 2 business is a type 6 business: 40/100; machine translation, not official **ハ** 当該特定二事業が第三種事業と第三種事業以外の事業（第一種事業及び第二種事業を除く。）とである場合　売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合 art-57/par-3/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3 where the specified two businesses are a type 3 business and a business other than a type 3 business (excluding a type 1 business and type 2 business): the ratio of the total of the following amounts to the consumption tax on sales: machine translation, not official **（１）** 前項第三号に掲げる金額 art-57/par-3/item-2/sub-3/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3/sub2-1 the amount set out in item (iii) of the preceding paragraph; machine translation, not official **（２）** 売上げに係る消費税額から第三種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額 art-57/par-3/item-2/sub-3/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3/sub2-2 the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 3 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases: machine translation, not official **（ｉ）** 当該第三種事業以外の事業が第四種事業である場合　百分の六十 art-57/par-3/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3/sub2-2/sub3-1 where the business other than that type 3 business is a type 4 business: 60/100; machine translation, not official **（ｉｉ）** 当該第三種事業以外の事業が第五種事業である場合　百分の五十 art-57/par-3/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3/sub2-2/sub3-2 where the business other than that type 3 business is a type 5 business: 50/100; machine translation, not official **（ｉｉｉ）** 当該第三種事業以外の事業が第六種事業である場合　百分の四十 art-57/par-3/item-2/sub-3/sub2-2/sub3-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-3/sub2-2/sub3-3 where the business other than that type 3 business is a type 6 business: 40/100; machine translation, not official **ニ** 当該特定二事業が第四種事業と第四種事業以外の事業（第一種事業、第二種事業及び第三種事業を除く。）とである場合　売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合 art-57/par-3/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-4 where the specified two businesses are a type 4 business and a business other than a type 4 business (excluding a type 1 business, type 2 business and type 3 business): the ratio of the total of the following amounts to the consumption tax on sales: machine translation, not official **（１）** 前項第四号に掲げる金額 art-57/par-3/item-2/sub-4/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-4/sub2-1 the amount set out in item (iv) of the preceding paragraph; machine translation, not official **（２）** 売上げに係る消費税額から第四種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額 art-57/par-3/item-2/sub-4/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-4/sub2-2 the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 4 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases: machine translation, not official **（ｉ）** 当該第四種事業以外の事業が第五種事業である場合　百分の五十 art-57/par-3/item-2/sub-4/sub2-2/sub3-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-4/sub2-2/sub3-1 where the business other than that type 4 business is a type 5 business: 50/100; machine translation, not official **（ｉｉ）** 当該第四種事業以外の事業が第六種事業である場合　百分の四十 art-57/par-3/item-2/sub-4/sub2-2/sub3-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-4/sub2-2/sub3-2 where the business other than that type 4 business is a type 6 business: 40/100; machine translation, not official **ホ** 当該特定二事業が第五種事業と第六種事業とである場合　売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合 art-57/par-3/item-2/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-5 where the specified two businesses are a type 5 business and a type 6 business: the ratio of the total of the following amounts to the consumption tax on sales: machine translation, not official **（１）** 前項第五号に掲げる金額 art-57/par-3/item-2/sub-5/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-5/sub2-1 the amount set out in item (v) of the preceding paragraph; machine translation, not official **（２）** 売上げに係る消費税額から第五種事業に係る消費税額を控除した金額に百分の四十を乗じて計算した金額 art-57/par-3/item-2/sub-5/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2/sub-5/sub2-2 the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 5 business from the consumption tax on sales by 40/100. machine translation, not official **第四項** 第一項各号に掲げる事業又は第四種事業のうち二以上の事業を営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、当該課税資産の譲渡等につきこれらの事業の種類ごとの区分をしていないものがある場合における前二項の規定の適用については、次に定めるところによる。 art-57/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4 The application of the preceding two paragraphs, where among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on two or more businesses among type 4 business and the businesses set out in the items of paragraph (1) there are those for which no classification has been made by type of those businesses, is as set out in the following items: machine translation, not official **一** 第一種事業と第二種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業に係るものであるか第二種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第二種事業に係るものとする。 art-57/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4/item-1 where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business and a type 2 business, there are those for which no classification has been made as to whether they relate to a type 1 business or a type 2 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 2 business; machine translation, not official **二** 第一種事業又は第二種事業と第三種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業又は第二種事業に係るものであるか第三種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第三種事業に係るものとする。 art-57/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4/item-2 where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business or type 2 business and a type 3 business, there are those for which no classification has been made as to whether they relate to a type 1 business or type 2 business or to a type 3 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 3 business; machine translation, not official **三** 第一種事業、第二種事業又は第三種事業と第四種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業、第二種事業又は第三種事業に係るものであるか第四種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第四種事業に係るものとする。 art-57/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4/item-3 where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business or type 3 business and a type 4 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business or type 3 business or to a type 4 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 4 business; machine translation, not official **四** 第一種事業、第二種事業、第三種事業又は第四種事業と第五種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業、第二種事業、第三種事業又は第四種事業に係るものであるか第五種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第五種事業に係るものとする。 art-57/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4/item-4 where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business, type 3 business or type 4 business and a type 5 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business, type 3 business or type 4 business or to a type 5 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 5 business; machine translation, not official **五** 第六種事業と第六種事業以外の事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第六種事業に係るものであるか第六種事業以外の事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第六種事業に係るものとする。 art-57/par-4/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4/item-5 where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 6 business and a business other than a type 6 business, there are those for which no classification has been made as to whether they relate to a type 6 business or to a business other than a type 6 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 6 business. machine translation, not official **第五項** 前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-57/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5 In the preceding paragraphs, the meanings of the terms set out in the following items are as prescribed in those items. machine translation, not official **一** 第一種事業　卸売業をいう。 art-57/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 type 1 business: means wholesale business; machine translation, not official **二** 第二種事業　次に掲げる事業をいう。 art-57/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 type 2 business: means the following businesses: machine translation, not official **イ** 小売業 art-57/par-5/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2/sub-1 retail business; machine translation, not official **ロ** 農業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。） art-57/par-5/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2/sub-2 agriculture (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act); machine translation, not official **ハ** 林業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。） art-57/par-5/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2/sub-3 forestry (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act); machine translation, not official **ニ** 漁業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。） art-57/par-5/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2/sub-4 fishery (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act); machine translation, not official **三** 第三種事業　次に掲げる事業（前二号に掲げる事業に該当するもの及び加工賃その他これに類する料金を対価とする役務の提供を行う事業を除く。）をいう。 art-57/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 type 3 business: means the following businesses (excluding those that fall under the businesses set out in the preceding two items and businesses that conduct the provision of services for consideration in the form of processing fees or similar charges): machine translation, not official **イ** 農業 art-57/par-5/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-1 agriculture; machine translation, not official **ロ** 林業 art-57/par-5/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-2 forestry; machine translation, not official **ハ** 漁業 art-57/par-5/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-3 fishery; machine translation, not official **ニ** 鉱業 art-57/par-5/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-4 mining; machine translation, not official **ホ** 建設業 art-57/par-5/item-3/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-5 construction business; machine translation, not official **ヘ** 製造業（製造した棚卸資産を小売する事業を含む。） art-57/par-5/item-3/sub-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-6 manufacturing (including a business of retail sale of inventory that has been manufactured); machine translation, not official **ト** 電気業、ガス業、熱供給業及び水道業 art-57/par-5/item-3/sub-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3/sub-7 electricity business, gas business, heat supply business and water supply business; machine translation, not official **四** 第五種事業　次に掲げる事業（前三号に掲げる事業に該当するものを除く。）をいう。 art-57/par-5/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 type 5 business: means the following businesses (excluding those that fall under the businesses set out in the preceding three items): machine translation, not official **イ** 運輸通信業 art-57/par-5/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4/sub-1 transportation and communications business; machine translation, not official **ロ** 金融業及び保険業 art-57/par-5/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4/sub-2 finance business and insurance business; machine translation, not official **ハ** サービス業（飲食店業に該当するものを除く。） art-57/par-5/item-4/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4/sub-3 service industry (excluding those that fall under the restaurant business); machine translation, not official **五** 第六種事業　不動産業（前各号に掲げる事業に該当するものを除く。）をいう。 art-57/par-5/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 type 6 business: means real estate business (excluding those that fall under the businesses set out in the preceding items); machine translation, not official **六** 第四種事業　前各号に掲げる事業以外の事業をいう。 art-57/par-5/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 type 4 business: means businesses other than those set out in the preceding items; machine translation, not official **七** 売上げに係る税抜対価の返還等の金額　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から同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を控除した金額をいう。 art-57/par-5/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-7 tax-exclusive amount of refunds, etc. of consideration for sales: means the amount obtained by deducting, from the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act, the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in that paragraph by 100/78. machine translation, not official **第六項** 前項第一号の卸売業とは、他の者から購入した商品をその性質及び形状を変更しないで他の事業者に対して販売する事業をいうものとし、同項第二号イの小売業とは、他の者から購入した商品をその性質及び形状を変更しないで販売する事業で同項第一号に掲げる事業以外のものをいうものとする。 art-57/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-6 The wholesale business in item (i) of the preceding paragraph means a business of selling goods purchased from another person to another business operator without changing their nature and form, and the retail business in item (ii), (a) of that paragraph means a business of selling goods purchased from another person without changing their nature and form, other than a business set out in item (i) of that paragraph. machine translation, not official --- ## Cites - art-57/par-1: 次項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 - art-57/par-1: 第三項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3 - art-57/par-1: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-2: 前項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 - art-57/par-2: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-2: 次項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3 - art-57/par-2/item-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-57/par-2/item-1: この項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 - art-57/par-2/item-1: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-2/item-2: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-2/item-3: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-2/item-4: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-2/item-5: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-3: 前項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 - art-57/par-3: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-3/item-1: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108) - art-57/par-3/item-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108) - art-57/par-3/item-1: この条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 - art-57/par-3/item-1: 次号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3/item-2 - art-57/par-3/item-1: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 - art-57/par-3/item-2: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 - art-57/par-3/item-2/sub-1/sub2-1: 前項第一号 → 消費税法施行令 第五十七条第二項第一号 (Article 57, paragraph (2), item (i)), art-57/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-1 - art-57/par-3/item-2/sub-2/sub2-1: 前項第二号 → 消費税法施行令 第五十七条第二項第二号 (Article 57, paragraph (2), item (ii)), art-57/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-2 - art-57/par-3/item-2/sub-3/sub2-1: 前項第三号 → 消費税法施行令 第五十七条第二項第三号 (Article 57, paragraph (2), item (iii)), art-57/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-3 - art-57/par-3/item-2/sub-4/sub2-1: 前項第四号 → 消費税法施行令 第五十七条第二項第四号 (Article 57, paragraph (2), item (iv)), art-57/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-4 - art-57/par-3/item-2/sub-5/sub2-1: 前項第五号 → 消費税法施行令 第五十七条第二項第五号 (Article 57, paragraph (2), item (v)), art-57/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-5 - art-57/par-4: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 - art-57/par-4: 前二項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 - art-57/par-4: 前二項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3 - art-57/par-5: 前各項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-1 - art-57/par-5: 前各項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2 - art-57/par-5: 前各項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-3 - art-57/par-5: 前各項 → 消費税法施行令 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-4 - art-57/par-5/item-2/sub-2: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-5/item-2/sub-3: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-5/item-2/sub-4: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108) - art-57/par-5/item-3: 前二号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 - art-57/par-5/item-3: 前二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 - art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 - art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 - art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 - art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 - art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 - art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 - art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 - art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 - art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 - art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 - art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 - art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 - art-57/par-5/item-7: 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-57/par-6: 前項第一号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 - art-57/par-6: 同項第二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 ## Cited by 41 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十七条第一項（中小事業者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-57/par-1 - 消費税法施行令 第五十七条第二項（中小事業者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-57/par-2 - 消費税法施行令 第五十七条第二項第一号（中小事業者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-57/par-2/item-1 - 消費税法施行令 第五十七条第二項第二号（中小事業者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-57/par-2/item-2 - 消費税法施行令 第五十七条第二項第三号（中小事業者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-57/par-2/item-3 - 消費税法施行令 第五十七条第二項第四号（中小事業者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-57/par-2/item-4 - 消費税法施行令 第五十七条第二項第五号（中小事業者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-57/par-2/item-5 - 消費税法施行令 第五十七条第三項（中小事業者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-57/par-3 - 消費税法施行令 第五十七条第三項第一号（中小事業者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-57/par-3/item-1 - 消費税法施行令 第五十七条第三項第二号（中小事業者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-57/par-3/item-2 - 消費税法施行令 第五十七条第三項第二号イ（１）（中小事業者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-57/par-3/item-2/sub-1/sub2-1 - 消費税法施行令 第五十七条第三項第二号ロ（１）（中小事業者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-57/par-3/item-2/sub-2/sub2-1 - 消費税法施行令 第五十七条第三項第二号ハ（１）（中小事業者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-57/par-3/item-2/sub-3/sub2-1 - 消費税法施行令 第五十七条第三項第二号ニ（１）（中小事業者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-57/par-3/item-2/sub-4/sub2-1 - 消費税法施行令 第五十七条第三項第二号ホ（１）（中小事業者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-57/par-3/item-2/sub-5/sub2-1 - 消費税法施行令 第五十七条第四項（中小事業者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-57/par-4 - 消費税法施行令 第五十七条第五項（中小事業者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-57/par-5 - 消費税法施行令 第五十七条第五項第三号（中小事業者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-57/par-5/item-3 - 消費税法施行令 第五十七条第五項第四号（中小事業者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-57/par-5/item-4 - 消費税法施行令 第五十七条第五項第五号（中小事業者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-57/par-5/item-5 - 消費税法施行令 第五十七条第五項第六号（中小事業者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-57/par-5/item-6 - 消費税法施行令 第五十七条第六項（中小事業者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-57/par-6 - 消費税法施行令 附則第八条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-8/par-1 - 消費税法施行令 附則第十条第一項（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-10/par-1 - 消費税法施行令 附則第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86/par-2 - 消費税法施行令 附則第十条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-10/par-1 - 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-11/par-1 - 消費税法施行令 附則第四条第一項（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4/par-1 - 消費税法施行令 附則第十条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-10/par-1 - 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-11/par-1 - 消費税法施行令 附則第十一条の二第一項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1 - 消費税法施行令 附則第十条第一項（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-10/par-1 - 消費税法施行規則 第十七条第一項第二号（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-1/item-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十七条第四項第一号ロ（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-4/item-1/sub-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十七条第五項（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-5 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十七条の二第一項第一号ロ（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十七条第一項第一号ハ（帳簿の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1/sub-3 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十七条第三項（帳簿の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-3 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4089-21/par-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第十一条第一項（帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11/par-1 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-028, 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-20261106T203801-028, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-029, 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-20261106T203801-029, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-030, 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-20261106T203801-030, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-031, 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