# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十八条 (Article 58) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58. 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: 第五十八条 (Article 58)（売上げに係る対価の返還等の金額に係る消費税額の計算の特例） — address `art-58` - 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-58 - 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. --- ### 第五十八条（売上げに係る対価の返還等の金額に係る消費税額の計算の特例） — Special Provisions on Calculation of Consumption Tax on Refunds, etc. of Consideration for Sales caption: machine translation, not official art-58 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58 **第一項** 売上げに係る対価の返還等（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をいう。次項及び次条第一項において同じ。）につき交付した適格返還請求書の写し又は提供した適格返還請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を同条第六項の規定により保存している場合には、法第三十八条第一項の規定にかかわらず、当該適格返還請求書に記載し、又は当該電磁的記録に記録した法第五十七条の四第三項第五号に掲げる消費税額等に百分の七十八を乗じて算出した金額を、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とすることができる。 art-58/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-1 Where, for a refund, etc. of consideration for sales (meaning the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), a business operator retains, under Article 57-4, paragraph (6) of the Act, a copy of the qualified return invoice delivered or the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in the qualified return invoice provided, the business operator may, notwithstanding Article 38, paragraph (1) of the Act, treat the amount calculated by multiplying the amount of consumption tax, etc. set out in Article 57-4, paragraph (3), item (v) of the Act that is stated in that qualified return invoice or recorded in that electronic or magnetic record by 78/100 as the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act. machine translation, not official **第二項** 法第三十八条第一項に規定する事業者が、売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分と軽減対象課税資産の譲渡等に係る部分とに合理的に区分されていないときは、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び第六十条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに軽減対象課税資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該軽減対象課税資産の譲渡等に係る部分の金額として、法第三十八条第一項の規定を適用する。 art-58/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-2 Where a business operator prescribed in Article 38, paragraph (1) of the Act makes a refund, etc. of consideration for sales, and the amount of that refund, etc. of consideration for sales has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate) and the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, Article 38, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price (meaning the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act; the same applies hereinafter in this paragraph and Article 60) pertaining to that refund, etc. of consideration for sales by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of the tax-inclusive price of taxable transfers, etc. of assets pertaining to that refund, etc. of consideration for sales treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate. machine translation, not official --- ## Cites - art-58/par-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-58/par-1: 次項 → 消費税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-2 - art-58/par-1: 次条第一項 → 消費税法施行令 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1 - art-58/par-1: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108) - art-58/par-1: 同条第六項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-6 (e-Gov law ID 363AC0000000108) - art-58/par-1: 法第五十七条の四第三項第五号 → 消費税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 363AC0000000108) - art-58/par-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-58/par-2: この項 → 消費税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-2 - art-58/par-2: 第六十条 → 消費税法施行令 第六十条 (Article 60), art-60 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-60 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十八条第一項（売上げに係る対価の返還等の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-58/par-1 - 消費税法施行令 第五十八条第二項（売上げに係る対価の返還等の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-58/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-20261106T203801-031, 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-20261106T203801-031, 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