# Article 57, paragraph (2), item (i), its wordings — Order for Enforcement of the Consumption Tax Act

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How the wording of Article 57, paragraph (2), item (i) (第五十七条第二項第一号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Consumption Tax Act (消費税法施行令) — https://japanlaw.org/en/consumption-tax-act-enforcement-order
- Provision: Article 57, paragraph (2), item (i) (第五十七条第二項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-2/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-57/par-2/item-1)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 96 of 2026

- State: In force

Japanese:

> 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

English (Machine translation, corrected on review, not official):

> 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;

## 2. 1 April 2028 — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 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（特定少額資産の譲渡に該当するもの及び法第七条第一項、法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。）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（特定少額資産の譲渡に係るものを除く。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

English (Machine translation, not official):

> 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 (excluding those that fall under a transfer of specified low-value assets and 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), 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 (excluding that pertaining to a transfer of specified low-value assets; 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;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_508CO0000000096)