# 消費税法 / Consumption Tax Act — 第三十八条の二 (Article 38-2)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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: 第三十八条の二 (Article 38-2)（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — address `art-38-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-38-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-38-2
- Every provision below carries its address and both URLs 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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### 第三十八条の二（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-38-2 · https://japanlaw.org/en/consumption-tax-act/art-38-2 · https://japanlaw.org/l/363AC0000000108/art-38-2</sup>

**第一項**  事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、国内において行つた特定課税仕入れにつき、値引き又は割戻しを受けたことにより、当該特定課税仕入れに係る支払対価の額（第二十八条第二項に規定する支払対価の額をいう。）の全部若しくは一部の返還又は当該特定課税仕入れに係る支払対価の額に係る買掛金その他の債務の額の全部若しくは一部の減額（以下この項から第四項までにおいて「特定課税仕入れに係る対価の返還等」という。）を受けた場合には、当該特定課税仕入れに係る対価の返還等を受けた日の属する課税期間の課税標準額に対する消費税額から当該課税期間における特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額（当該返還を受けた金額又は減額を受けた債務の額に百分の七・八を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
<sup>art-38-2/par-1 · https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1</sup>
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having received a price reduction or rebate with respect to a specified taxable purchase made in Japan, received a refund of all or part of the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid prescribed in Article 28, paragraph (2)), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the specified taxable purchase (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for specified taxable purchases"), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received in the taxable period (meaning the amount calculated by multiplying the amount refunded or the amount of the debt reduced by 7.8 percent; the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for specified taxable purchases was received.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、事業者が当該特定課税仕入れに係る対価の返還等を受けた金額の明細を記録した帳簿を保存しない場合には、当該保存のない特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
<sup>art-38-2/par-2 · https://japanlaw.org/en/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2</sup>
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received, where a business operator does not preserve books recording the details of the amount for which that refund, etc. of consideration for specified taxable purchases was received; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
<sup>machine translation, not official</sup>

**第三項**  相続により被相続人の事業を承継した相続人が被相続人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合には、その相続人が行つた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けたものとみなして、前二項の規定を適用する。
<sup>art-38-2/par-3 · https://japanlaw.org/en/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3</sup>
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the heir.
<sup>machine translation, not official</sup>

**第四項**  前項の規定は、合併により事業を承継した合併法人が被合併法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合又は分割により事業を承継した分割承継法人が分割法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合について準用する。
<sup>art-38-2/par-4 · https://japanlaw.org/en/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the splitting corporation.
<sup>machine translation, not official</sup>

**第五項**  前二項に定めるもののほか、第二項に規定する帳簿の記録及び保存に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-38-2/par-5 · https://japanlaw.org/en/consumption-tax-act/art-38-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-5</sup>
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-38-2/par-1: 第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-38-2/par-1: 第二十八条第二項 → 消費税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/consumption-tax-act/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/art-28/par-2
- art-38-2/par-1: この項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-1: 第四項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
- art-38-2/par-1: 次項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-2: 前項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-3: 前二項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-3: 前二項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-4: 前項 → 消費税法 第三十八条の二第三項 (Article 38-2, paragraph (3)), art-38-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
- art-38-2/par-5: 前二項 → 消費税法 第三十八条の二第三項 (Article 38-2, paragraph (3)), art-38-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
- art-38-2/par-5: 前二項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
- art-38-2/par-5: 第二項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-5: 第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1

## Cited by

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

- 消費税法 第三十七条第一項第二号（中小事業者の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/en/consumption-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-2
- 消費税法 第三十七条第二項（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/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2
- 消費税法 第三十八条の二第一項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- 消費税法 第三十八条の二第二項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- 消費税法 第三十八条の二第三項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
- 消費税法 第三十八条の二第四項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
- 消費税法 第三十八条の二第五項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-5
- 消費税法 第四十五条第一項第三号ハ（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3/sub-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-3
- 消費税法 第六十条第六項（国、地方公共団体等に対する特例） — https://japanlaw.org/en/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6
- 消費税法 附則第十六条第二項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-2
- 消費税法 附則第十六条の三第一項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-3/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-014, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13