# Article 57, paragraph (5), item (vii), its wordings — Order for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/history/art-57/par-5/item-7. 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.

How the wording of Article 57, paragraph (5), item (vii) (第五十七条第五項第七号) 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 (5), item (vii) (第五十七条第五項第七号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-7 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-57/par-5/item-7)
- 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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 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（特定少額資産の譲渡に係るものを除く。）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（特定少額資産の譲渡に係るものを除く。）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。

English (Machine translation, not official):

> 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 (excluding that pertaining to a transfer of specified low-value assets), the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in that paragraph (excluding that pertaining to a transfer of specified low-value assets) by 100/78.

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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)