# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十八条の二 (Article 38-2)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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)（消費税の課税売上割合に準ずる割合の計算等） — address `art-38-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/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（消費税の課税売上割合に準ずる割合の計算等） — Calculation, etc. of the Ratio Equivalent to the Taxable Sales Ratio for Consumption Tax
<sup>caption: machine translation, not official</sup>
<sup>art-38-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38-2 · https://japanlaw.org/l/340M50000040011/art-38-2</sup>

    **第一項**  消費税法施行令（昭和六十三年政令第三百六十号）第四十八条第一項（課税売上割合の計算方法）の規定は、令第百八十二条の二第一項（資産に係る控除対象外消費税額等の必要経費算入）に規定する課税売上割合に準ずる割合として財務省令で定めるところにより計算した割合について準用する。この場合において、消費税法施行令第四十八条第一項中「課税期間中」とあるのは、「年中」と読み替えるものとする。
    <sup>art-38-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38-2/par-1 · https://japanlaw.org/l/340M50000040011/art-38-2/par-1</sup>
    The provisions of Article 48, paragraph (1) (Method of Calculating the Taxable Sales Ratio) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988) apply mutatis mutandis to the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 182-2, paragraph (1) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax, etc. on Assets) of the Order. In this case, the phrase "during the taxable period" in Article 48, paragraph (1) of the Order for Enforcement of the Consumption Tax Act is deemed to be replaced with "during the year".
    <sup>machine translation, not official</sup>

    **第二項**  令第百八十二条の二第五項に規定する区分は、同項に規定する課税資産の譲渡等につき課されるべき消費税の額及び当該消費税の額を課税標準として課されるべき地方消費税の額に相当する金額並びに課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額を、それぞれ仮受消費税等及び仮払消費税等としてこれらに係る取引の対価と区分する方法その他これに準ずる方法により行うものとする。
    <sup>art-38-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38-2/par-2 · https://japanlaw.org/l/340M50000040011/art-38-2/par-2</sup>
    The classification prescribed in Article 182-2, paragraph (5) of the Order is to be made by a method of distinguishing the amount of consumption tax to be imposed on the transfers, etc. of taxable assets prescribed in that paragraph and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. and the amount equivalent to the amount of local consumption tax pertaining to that amount of tax on taxable purchases, etc., as consumption tax, etc. received on a provisional basis and consumption tax, etc. paid on a provisional basis, respectively, from the consideration for the transactions pertaining to them, or by another method equivalent thereto.
    <sup>machine translation, not official</sup>

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## Cites
- art-38-2/par-1: 消費税法施行令（昭和六十三年政令第三百六十号）第四十八条第一項 → e-Gov law 363CO0000000360, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-38-2/par-1: 令第百八十二条の二第一項 → e-Gov law 340CO0000000096, 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — not held in this collection
- art-38-2/par-2: 令第百八十二条の二第五項 → e-Gov law 340CO0000000096, 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27