# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三章 (Chapter 3)
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- 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: 第三章 (Chapter 3) — address `ch-3`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.), standing until 2028-03-31 — NOT yet in force (revision 20280101_508CO0000000096)
- URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/ch-3
- Every provision below carries its address and its place on this text's page on the line under it.
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
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in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第三章 税額控除等 — Chapter III Tax Deductions, etc.
heading: machine translation, not official
ch-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#ch-3
### 第四十六条（課税仕入れに係る消費税額の計算） — Calculation of Consumption Tax on Taxable Purchases
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art-46 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46
**第一項** 法第三十条第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる課税仕入れ（特定課税仕入れに該当するものを除く。以下この章において同じ。）の区分に応じ当該各号に定める金額の合計額に百分の七十八を乗じて算出した金額とする。
art-46/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1
The amount calculated as provided by Cabinet Order as prescribed in Article 30, paragraph (1) of the Act is the amount obtained by multiplying by 78/100 the total of the amounts specified in each of the following items according to the category of taxable purchases listed in that item (excluding those that fall under specified taxable purchases; the same applies hereinafter in this Chapter):
machine translation, not official
**一** 適格請求書（法第五十七条の四第一項に規定する適格請求書をいう。以下同じ。）の交付を受けた課税仕入れ 当該適格請求書に記載されている同項第五号に掲げる消費税額等のうち当該課税仕入れに係る部分の金額
art-46/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-1
a taxable purchase for which a qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1) of the Act; the same applies hereinafter) has been delivered: the portion of the amount of consumption tax, etc. listed in item (v) of that paragraph stated in that qualified invoice that pertains to that taxable purchase;
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**二** 適格簡易請求書（法第五十七条の四第二項に規定する適格簡易請求書をいう。以下同じ。）の交付を受けた課税仕入れ 当該適格簡易請求書に記載されている同項第五号に掲げる消費税額等（当該適格簡易請求書に当該消費税額等の記載がないときは、当該消費税額等として第七十条の十に規定する方法に準じて算出した金額）のうち当該課税仕入れに係る部分の金額
art-46/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-2
a taxable purchase for which a qualified simplified invoice (meaning a qualified simplified invoice prescribed in Article 57-4, paragraph (2) of the Act; the same applies hereinafter) has been delivered: the portion pertaining to that taxable purchase of the amount of consumption tax, etc. listed in item (v) of that paragraph stated in that qualified simplified invoice (where that amount of consumption tax, etc. is not stated in that qualified simplified invoice, the amount calculated as that amount of consumption tax, etc. by a method conforming to the method prescribed in Article 70-10);
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**三** 法第三十条第九項第二号に掲げる電磁的記録（同項に規定する電磁的記録をいう。以下この項、第四十九条及び第五十条において同じ。）の提供を受けた課税仕入れ 当該電磁的記録に記録されている法第五十七条の四第一項第五号又は第二項第五号に掲げる消費税額等のうち当該課税仕入れに係る部分の金額
art-46/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-3
a taxable purchase for which an electronic or magnetic record listed in Article 30, paragraph (9), item (ii) of the Act (meaning an electronic or magnetic record prescribed in that paragraph; the same applies hereinafter in this paragraph, Article 49 and Article 50) has been provided: the portion pertaining to that taxable purchase of the amount of consumption tax, etc. listed in Article 57-4, paragraph (1), item (v) or paragraph (2), item (v) of the Act recorded in that electronic or magnetic record;
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**四** 法第三十条第九項第三号に掲げる書類又は当該書類に記載すべき事項に係る電磁的記録を作成した課税仕入れ 当該書類に記載され、又は当該電磁的記録に記録されている第四十九条第四項第六号に掲げる消費税額等のうち当該課税仕入れに係る部分の金額
art-46/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-4
a taxable purchase for which a document listed in Article 30, paragraph (9), item (iii) of the Act, or an electronic or magnetic record pertaining to the matters to be stated in that document, has been prepared: the portion pertaining to that taxable purchase of the amount of consumption tax, etc. listed in Article 49, paragraph (4), item (vi) stated in that document or recorded in that electronic or magnetic record;
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**五** 法第三十条第九項第四号に掲げる書類の交付又は当該書類に記載すべき事項に係る電磁的記録の提供を受けた課税仕入れ 当該書類に記載され、又は当該電磁的記録に記録されている第四十九条第六項第五号に掲げる消費税額等のうち当該課税仕入れに係る部分の金額
art-46/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-5
a taxable purchase for which delivery of a document listed in Article 30, paragraph (9), item (iv) of the Act, or provision of an electronic or magnetic record pertaining to the matters to be stated in that document, has been received: the portion pertaining to that taxable purchase of the amount of consumption tax, etc. listed in Article 49, paragraph (6), item (v) stated in that document or recorded in that electronic or magnetic record;
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**六** 第四十九条第一項第一号イからニまでに掲げる課税仕入れ 課税仕入れに係る支払対価の額（法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。以下この章において同じ。）に百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出した金額（当該金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入した後の金額）
art-46/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1/item-6
a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d): the amount calculated by multiplying the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act; the same applies hereinafter in this Chapter) by 10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person) (where a fraction of less than one yen arises in that amount, the amount after rounding down or rounding off that fraction).
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**第二項** 事業者が、その課税期間に係る前項各号に掲げる課税仕入れについて、その課税仕入れの都度、課税仕入れに係る支払対価の額に百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出した金額（当該金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入した後の金額）を法第三十条第七項に規定する帳簿に記載している場合には、前項の規定にかかわらず、当該金額を合計した金額に百分の七十八を乗じて算出した金額を、同条第一項に規定する課税仕入れに係る消費税額とすることができる。
art-46/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-2
Where a business operator, with respect to the taxable purchases listed in the items of the preceding paragraph for its taxable period, has stated in the books prescribed in Article 30, paragraph (7) of the Act, each time it makes a taxable purchase, the amount calculated by multiplying the amount of consideration paid for taxable purchases by 10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person) (where a fraction of less than one yen arises in that amount, the amount after rounding down or rounding off that fraction), then, notwithstanding the preceding paragraph, it may treat the amount calculated by multiplying the total of those amounts by 78/100 as the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act.
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**第三項** その課税期間に係る法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算につき、同条第五項の規定の適用を受けない事業者は、第一項の規定にかかわらず、前項の規定の適用を受ける場合を除き、当該課税期間中に国内において行つた課税仕入れのうち第一項各号に掲げるものに係る課税仕入れに係る支払対価の額を税率の異なるごとに区分して合計した金額に、課税資産の譲渡等（特定資産の譲渡等及び軽減対象課税資産の譲渡等に該当するものを除く。）に係る部分については百十分の七・八を、軽減対象課税資産の譲渡等に係る部分については百八分の六・二四をそれぞれ乗じて算出した金額の合計額を、法第三十条第一項に規定する課税仕入れに係る消費税額とすることができる。
art-46/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-3
With regard to the calculation of the consumption tax on the tax base amount classified by each different tax rate listed in Article 45, paragraph (1), item (ii) of the Act for its taxable period, a business operator to which paragraph (5) of that Article does not apply may, notwithstanding paragraph (1), except where it is subject to the preceding paragraph, treat as the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act the total of the amounts calculated by multiplying the total, classified by each different tax rate, of the amounts of consideration paid for taxable purchases pertaining to those among the taxable purchases made in Japan during that taxable period that are listed in the items of paragraph (1), by 7.8/110 for the portion pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets and taxable transfers, etc. of assets subject to the reduced rate) and by 6.24/108 for the portion pertaining to taxable transfers, etc. of assets subject to the reduced rate, respectively.
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### 第四十六条の二（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — Special Provisions on the Time of Deducting Consumption Tax on Taxable Goods Taken Out Before Import Permission
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art-46-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46-2
**第一項** 事業者が、関税法第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて輸入の許可前に保税地域から課税貨物（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。以下この章において同じ。）を引き取つた場合において、当該課税貨物の引取りに係る消費税額（附帯税の額に相当する額を除く。以下この条において同じ。）を当該引取りの日の属する課税期間の末日までに納付していないときは、当該課税貨物の引取りに係る消費税額については、その納付した日の属する課税期間において法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。第五十条第一項及び第二項において同じ。）の規定を適用することができる。
art-46-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46-2/par-1
Where a business operator has, with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, taken taxable goods (excluding goods exempted from consumption tax under the provisions of laws or treaties; the same applies hereinafter in this Chapter) out of a bonded area before import permission, and has not paid the amount of consumption tax pertaining to the taking out of those taxable goods (excluding an amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article) by the last day of the taxable period that includes the day of that taking out, Article 30, paragraph (1) of the Act (including, where Article 30, paragraph (2) of the Act applies, that paragraph; the same applies in Article 50, paragraphs (1) and (2)) may be applied to the amount of consumption tax pertaining to the taking out of those taxable goods in the taxable period that includes the day on which it was paid.
machine translation, not official
**第二項** 前項の規定は、輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第七条第一項（郵便物の内国消費税の納付等）の郵便物の名宛人である事業者が同条第十項において準用する関税法第七十七条第六項（郵便物の関税の納付等）の規定の適用を受ける場合における当該郵便物の引取りに係る消費税額について準用する。
art-46-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46-2/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the amount of consumption tax pertaining to the taking out of a postal item, where a business operator that is the addressee of the postal item under Article 7, paragraph (1) (Payment, etc. of National Consumption Tax on Postal Items) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) is subject to the application of Article 77, paragraph (6) (Payment, etc. of Customs Duty on Postal Items) of the Customs Act as applied mutatis mutandis pursuant to Article 7, paragraph (10) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods.
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### 第四十七条（課税売上割合に準ずる割合に係る税務署長の承認等） — Approval of the District Director for a Ratio Equivalent to the Taxable Sales Ratio, etc.
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art-47 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47
**第一項** 法第三十条第三項第二号に規定する承認を受けようとする事業者は、その用いようとする同項に規定する課税売上割合に準ずる割合（次項、第三項及び第六項において「課税売上割合に準ずる割合」という。）の算出方法の内容その他財務省令で定める事項を記載した申請書を納税地を所轄する税務署長に提出しなければならない。
art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-1
A business operator seeking to obtain the approval prescribed in Article 30, paragraph (3), item (ii) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the details of the method of calculating the ratio equivalent to the taxable sales ratio prescribed in that paragraph that it intends to use (referred to as the "ratio equivalent to the taxable sales ratio" in paragraphs (2), (3) and (6)) and other matters specified by Ministry of Finance Order.
machine translation, not official
**第二項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る課税売上割合に準ずる割合を用いて法第三十条第二項第一号ロに掲げる金額（次項、第五項及び第六項において「共通仕入控除税額」という。）を計算することを承認し、又はその申請に係る課税売上割合に準ずる割合が合理的に算出されたものでないと認めるときは、その申請を却下する。
art-47/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-2
Where a written application under the preceding paragraph is submitted, the district director is to examine it without delay and either approve the calculation of the amount listed in Article 30, paragraph (2), item (i), (b) of the Act (referred to as "deductible tax on common purchases" in paragraphs (3), (5) and (6)) using the ratio equivalent to the taxable sales ratio pertaining to the application, or, where the district director finds that the ratio equivalent to the taxable sales ratio pertaining to the application has not been reasonably calculated, reject the application.
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**第三項** 税務署長は、前項の承認をした後、その承認に係る課税売上割合に準ずる割合を用いて共通仕入控除税額を計算することを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
art-47/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-3
Where, after giving the approval under the preceding paragraph, the district director finds that special circumstances have arisen that make it inappropriate to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio pertaining to that approval, the district director may rescind that approval.
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**第四項** 税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-47/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-4
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
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**第五項** 第三項の処分があつた場合には、その処分のあつた日の属する課税期間以後の各課税期間における共通仕入控除税額の計算についてその処分の効果が生ずるものとする。
art-47/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-5
Where a disposition under paragraph (3) has been made, the effect of that disposition arises with respect to the calculation of deductible tax on common purchases for each taxable period on or after the taxable period that includes the day on which the disposition was made.
machine translation, not official
**第六項** 課税売上割合に準ずる割合を用いて共通仕入控除税額を計算しようとする課税期間の末日までに第一項の申請書の提出があつた場合において、同日の翌日から同日以後一月を経過する日までの間に第二項の承認があつたときは、当該課税期間の末日においてその承認があつたものとみなして、法第三十条第三項の規定を適用する。
art-47/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-6
Where a written application under paragraph (1) is submitted by the last day of a taxable period for which it is intended to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio, and the approval under paragraph (2) is given during the period from the day following that day until the day on which one month has elapsed from that day, Article 30, paragraph (3) of the Act applies on the basis that the approval is deemed to have been given on the last day of that taxable period.
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### 第四十七条の二（当該課税期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — Treatment of the Amount of Refund, etc. of Consideration for Export Transactions, etc. in the Calculation of Taxable Sales for That Taxable Period
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art-47-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47-2
**第一項** 第十九条の規定は、法第三十条第六項に規定する売上げに係る対価の返還等の金額の計算について準用する。この場合において、第十九条中「、基準期間」とあるのは「、法第三十条第二項に規定する課税期間」と、「この条、第二十二条、第二十三条及び第二十五条の四第一項」とあるのは「この条」と、「第九条第二項第一号イに掲げる金額」とあるのは「第三十条第六項に規定する売上げに係る対価の返還等の金額」と、「基準期間中」とあるのは「課税期間中」と読み替えるものとする。
art-47-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47-2/par-1
The provisions of Article 19 apply mutatis mutandis to the calculation of the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act. In this case, the phrase ", in the base period" in Article 19 is deemed to be replaced with ", in the taxable period prescribed in Article 30, paragraph (2) of the Act", the phrase "this Article, Article 22, Article 23 and Article 25-4, paragraph (1)" with "this Article", the phrase "the amount listed in Article 9, paragraph (2), item (i), (a) of the Act" with "the amount of refund, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act", and the phrase "during that base period" with "during that taxable period".
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### 第四十八条（課税売上割合の計算方法） — Method of Calculating the Taxable Sales Ratio
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art-48 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48
**第一項** 法第三十条第六項に規定する政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
art-48/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1
The ratio calculated as provided by Cabinet Order as prescribed in Article 30, paragraph (6) of the Act is the proportion that the amount listed in item (ii) accounts for in the amount listed in item (i):
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**一** 当該事業者が、当該課税期間中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この条及び第五十三条第三項第一号において同じ。）の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額から、当該課税期間中に国内において行つた資産の譲渡等に係る対価の返還等の金額（資産の譲渡等につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該資産の譲渡等の対価の額の全部若しくは一部の返還又は当該資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額をした金額をいう。）の合計額を控除した残額
art-48/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
the remainder after deducting, from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this paragraph) for transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this Article and Article 53, paragraph (3), item (i)) made by that business operator in Japan during that taxable period, the total amount of refund, etc. of consideration pertaining to transfers, etc. of assets made in Japan during that taxable period (meaning the amount of refund of all or part of the amount of consideration for a transfer, etc. of assets, or of reduction of all or part of the amount of accounts receivable or other claims pertaining to the amount of consideration for a transfer, etc. of assets, by reason of having accepted returned goods or granted a discount or rebate with respect to that transfer, etc. of assets);
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**二** 当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この章において同じ。）の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
art-48/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2
the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this Chapter) made by that business operator in Japan during that taxable period, the total of the amounts obtained by deducting the amount listed in (b) from the amount listed in (a):
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**イ** 課税期間中に行つた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（当該課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
art-48/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2/sub-1
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made during the taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that taxable period);
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**ロ** 課税期間中に行つた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に七十八分の百を乗じて算出した金額
art-48/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2/sub-2
the amount calculated by multiplying by 100/78 the consumption tax on refunds, etc. of consideration for sales, prescribed in Article 38, paragraph (1) of the Act, made during the taxable period.
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**第二項** 前項第一号に規定する資産の譲渡等には、事業者が行う次に掲げる資産の譲渡は、含まないものとする。
art-48/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2
The transfers, etc. of assets prescribed in item (i) of the preceding paragraph do not include the following transfers of assets made by a business operator:
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**一** 法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段若しくは特別引出権の譲渡
art-48/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-1
a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument or special drawing rights prescribed in Article 9, paragraph (4);
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**二** 第九条第一項第四号に掲げる金銭債権のうち資産の譲渡等を行つた者が当該資産の譲渡等の対価として取得したものの譲渡
art-48/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-2
a transfer of a monetary claim listed in Article 9, paragraph (1), item (iv) that a person who has made a transfer, etc. of assets acquired as consideration for that transfer, etc. of assets;
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**三** 次に掲げるもの（以下この条において「現先取引債券等」という。）をあらかじめ約定した期日（当該約定の日以後その期日を定めることができることとされているものにあつては、当該定められる期日）にあらかじめ約定した価格又はあらかじめ約定した計算方法により算出される価格で買い戻すことを約して譲渡し、かつ、当該約定に基づき当該現先取引債券等を買い戻す場合における当該現先取引債券等の譲渡
art-48/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3
a transfer of the following (hereinafter in this Article referred to as "bonds, etc. for repurchase transactions"), in the case where they are transferred under an agreement to repurchase them on a date agreed in advance (for those for which the date can be determined on or after the day of the agreement, the date so determined) at a price agreed in advance or a price calculated by a method of calculation agreed in advance, and are repurchased in accordance with that agreement:
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**イ** 国債等
art-48/par-2/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3/sub-1
national government bonds, etc.;
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**ロ** 第十条第三項第一号に規定する譲渡性預金証書
art-48/par-2/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3/sub-2
a negotiable certificate of deposit prescribed in Article 10, paragraph (3), item (i);
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**ハ** 第十条第三項第六号に規定する約束手形
art-48/par-2/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3/sub-3
a promissory note prescribed in Article 10, paragraph (3), item (vi);
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**ニ** その他財務省令で定める証券又は証書
art-48/par-2/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3/sub-4
other securities or certificates specified by Ministry of Finance Order.
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**第三項** 事業者が現先取引債券等をあらかじめ約定した期日（当該約定の日以後その期日を定めることができることとされているものにあつては、当該定められる期日）にあらかじめ約定した価格又はあらかじめ約定した計算方法により算出される価格で売り戻すことを約して購入し、かつ、当該約定に基づき当該現先取引債券等を売り戻した場合には、当該売戻しに係る第一項第一号に規定する資産の譲渡等の対価の額は、当該現先取引債券等の当該売戻しに係る対価の額から当該現先取引債券等の当該購入に係る対価の額を控除した残額とする。この場合において、当該控除して控除しきれない金額があるときは、同号に掲げる金額は、当該金額から当該控除しきれない金額を控除した残額とする。
art-48/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-3
Where a business operator has purchased bonds, etc. for repurchase transactions under an agreement to resell them on a date agreed in advance (for those for which the date can be determined on or after the day of the agreement, the date so determined) at a price agreed in advance or a price calculated by a method of calculation agreed in advance, and has resold those bonds, etc. for repurchase transactions in accordance with that agreement, the amount of consideration for the transfer, etc. of assets prescribed in paragraph (1), item (i) pertaining to that resale is the remainder obtained by deducting the amount of consideration for that purchase of those bonds, etc. for repurchase transactions from the amount of consideration for that resale of those bonds, etc. for repurchase transactions. In this case, where there is an amount that cannot be fully deducted by that deduction, the amount listed in that item is the remainder obtained by deducting that amount that cannot be fully deducted from that amount.
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**第四項** 第一項の規定の適用については、第二条第一項第四号に掲げる行為が行われた場合における対価は、利子（償還差益、譲り受けた金銭債権の弁済を受けた金額とその取得価額との差額その他経済的な性質が利子に準ずるものを含む。）とする。
art-48/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-4
For the purpose of applying paragraph (1), the consideration in the case where an act listed in Article 2, paragraph (1), item (iv) is carried out is interest (including redemption gain, the difference between the amount received in payment of a monetary claim taken over and its acquisition price, and anything else that is equivalent to interest in economic nature).
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**第五項** 事業者が法別表第二第二号に規定する有価証券（第九条第二項に規定するゴルフ場利用株式等を除く。）並びに同条第一項第一号及び第三号に掲げる権利の譲渡をした場合（当該譲渡が第二項第三号に掲げる現先取引債券等の譲渡又は第三項に規定する現先取引債券等の売戻しに該当する場合を除く。）、同条第一項第一号に掲げる暗号資産の譲渡をした場合又は同項第四号に掲げる金銭債権（資産の譲渡等を行つた者が当該資産の譲渡等の対価として取得したものを除く。）の譲渡をした場合には、これらの譲渡に係る第一項第一号に規定する資産の譲渡等の対価の額は、これらの譲渡の対価の額の百分の五に相当する金額とする。
art-48/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-5
Where a business operator has transferred securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc. prescribed in Article 9, paragraph (2)) and the rights listed in paragraph (1), items (i) and (iii) of that Article (excluding where that transfer falls under a transfer of bonds, etc. for repurchase transactions listed in paragraph (2), item (iii) or a resale of bonds, etc. for repurchase transactions prescribed in paragraph (3)), has transferred cryptoassets listed in Article 9, paragraph (1), item (i), or has transferred a monetary claim listed in Article 9, paragraph (1), item (iv) (excluding one acquired by a person who made a transfer, etc. of assets as consideration for that transfer, etc. of assets), the amount of consideration for the transfer, etc. of assets prescribed in paragraph (1), item (i) of this Article pertaining to those transfers is the amount equivalent to 5/100 of the amount of consideration for those transfers.
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**第六項** 国債等の第十条第三項第六号に規定する償還金額が同号に規定する取得価額に満たない場合には、第一項第一号に掲げる金額は、当該金額から、当該取得価額から当該償還金額を控除した金額（当該国債等が法人税法施行令第百三十九条の二第一項（償還有価証券の調整差益又は調整差損の益金又は損金算入）に規定する償還有価証券に該当する場合には、同項に規定する調整差損を含む。）を控除した残額とする。
art-48/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-6
Where the redemption amount prescribed in Article 10, paragraph (3), item (vi) of national government bonds, etc. is less than the acquisition price prescribed in that item, the amount listed in paragraph (1), item (i) is the remainder obtained by deducting from that amount the amount obtained by deducting that redemption amount from that acquisition price (including, where those national government bonds, etc. fall under redemption securities prescribed in Article 139-2, paragraph (1) (Inclusion of Adjustment Gain or Loss on Redemption Securities in Gross Profits or Deductible Expenses) of the Order for the Enforcement of the Corporation Tax Act, the adjustment loss prescribed in that paragraph).
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### 第四十九条（課税仕入れ等の税額の控除に係る帳簿等の記載事項等） — Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
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art-49 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49
**第一項** 法第三十条第七項に規定する政令で定める場合は、次に掲げる場合とする。
art-49/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1
The cases specified by Cabinet Order as prescribed in Article 30, paragraph (7) of the Act are the following cases:
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**一** 課税仕入れが次に掲げる課税仕入れに該当する場合（法第三十条第七項に規定する帳簿に次に掲げる課税仕入れのいずれかに該当する旨及び当該課税仕入れの相手方の住所又は所在地（国税庁長官が指定する者に係るものを除く。）を記載している場合に限る。）
art-49/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1
a case where a taxable purchase falls under any of the following taxable purchases (limited to where the books prescribed in Article 30, paragraph (7) of the Act state that the purchase falls under one of the following taxable purchases and state the address or location of the counterparty to that taxable purchase (excluding that pertaining to a person designated by the Commissioner of the National Tax Agency)):
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**イ** 他の者から受けた第七十条の九第二項第一号に掲げる課税資産の譲渡等に係る課税仕入れ
art-49/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-1
a taxable purchase pertaining to a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (i) received from another person;
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**ロ** 入場券その他の課税仕入れに係る書類のうち法第五十七条の四第二項各号（第二号を除く。）に掲げる事項が記載されているものが、当該課税仕入れに係る課税資産の譲渡等を受けた際に当該課税資産の譲渡等を行う適格請求書発行事業者により回収された課税仕入れ（イに掲げる課税仕入れを除く。）
art-49/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-2
a taxable purchase for which a ticket of admission or other document pertaining to the taxable purchase that states the matters listed in the items of Article 57-4, paragraph (2) of the Act (excluding item (ii)) was collected, at the time of receiving the taxable transfer, etc. of assets pertaining to that taxable purchase, by the qualified invoice issuer making that taxable transfer, etc. of assets (excluding a taxable purchase listed in (a));
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**ハ** 課税仕入れに係る資産が次に掲げる資産のいずれかに該当する場合における当該課税仕入れ（当該資産が棚卸資産（消耗品を除く。）に該当する場合に限る。）
art-49/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3
a taxable purchase, where the asset pertaining to it falls under any of the following assets (limited to where that asset falls under inventory (excluding consumables)):
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**（１）** 古物営業法（昭和二十四年法律第百八号）第二条第二項（定義）に規定する古物営業を営む同条第三項に規定する古物商である事業者が、他の者（適格請求書発行事業者を除く。ハにおいて同じ。）から買い受けた同条第一項に規定する古物（これに準ずるものとして財務省令で定めるものを含む。）
art-49/par-1/item-1/sub-3/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3/sub2-1
secondhand goods that a business operator that engages in the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949) and is a secondhand goods dealer prescribed in paragraph (3) of that Article has purchased from another person (excluding a qualified invoice issuer; the same applies in (c)), being those prescribed in paragraph (1) of that Article (including those specified by Ministry of Finance Order as equivalent thereto);
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**（２）** 質屋営業法（昭和二十五年法律第百五十八号）第一条第一項（定義）に規定する質屋営業を営む同条第二項に規定する質屋である事業者が、同法第十八条第一項（流質物の取得及び処分）の規定により他の者から所有権を取得した質物
art-49/par-1/item-1/sub-3/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3/sub2-2
pledged goods the ownership of which a business operator that engages in the pawnbroker business prescribed in Article 1, paragraph (1) (Definitions) of the Pawnbroker Business Act (Act No. 158 of 1950) and is a pawnbroker prescribed in paragraph (2) of that Article has acquired from another person under Article 18, paragraph (1) (Acquisition and Disposition of Forfeited Pledged Goods) of that Act;
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**（３）** 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号（用語の定義）に規定する宅地建物取引業を営む同条第三号に規定する宅地建物取引業者である事業者が、他の者から買い受けた同条第二号に規定する建物
art-49/par-1/item-1/sub-3/sub2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3/sub2-3
a building that a business operator that engages in the Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions of terms) of the Real Estate Brokerage Act (Act No. 176 of 1952) and is a Real Estate Broker prescribed in item (iii) of that Article has purchased from another person, being a building prescribed in item (ii) of that Article;
machine translation, not official
**（４）** 盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）第二条第四号（定義）に規定する特定金属くず買受業を営む同法第三条第一項（特定金属くず買受業の届出）の届出を行つた事業者が、他の者から買い受けた特定金属くず（同法第二条第三号に規定する特定金属くずをいう。（５）において同じ。）
art-49/par-1/item-1/sub-3/sub2-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3/sub2-4
specified metal scrap that a business operator that engages in the specified metal scrap purchasing business prescribed in Article 2, item (iv) (Definitions) of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025) and has submitted the notification under Article 3, paragraph (1) (Notification of Specified Metal Scrap Purchasing Business) of that Act has purchased from another person, being specified metal scrap (meaning specified metal scrap prescribed in Article 2, item (iii) of that Act; the same applies in (5));
machine translation, not official
**（５）** 再生資源卸売業その他不特定かつ多数の者から再生資源等（資源の有効な利用の促進に関する法律（平成三年法律第四十八号）第二条第四項（定義）に規定する再生資源及び同条第五項に規定する再生部品をいい、特定金属くずに該当するものを除く。）に係る課税仕入れを行う事業を営む事業者が、他の者から買い受けた当該再生資源等
art-49/par-1/item-1/sub-3/sub2-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-3/sub2-5
recycled resources, etc. (meaning recycled resources prescribed in Article 2, paragraph (4) (Definitions) of the Act on the Promotion of Effective Utilization of Resources (Act No. 48 of 1991) and recycled parts prescribed in paragraph (5) of that Article, excluding those that fall under specified metal scrap) that a business operator engaged in the recycled resources wholesale business or another business of making taxable purchases of recycled resources, etc. from unspecified and numerous persons has purchased from another person;
machine translation, not official
**ニ** イからハまでに掲げるもののほか、請求書等（法第三十条第七項に規定する請求書等をいう。）の交付又は提供を受けることが困難な課税仕入れとして財務省令で定めるもの
art-49/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1/sub-4
in addition to those listed in (a) through (c), a taxable purchase specified by Ministry of Finance Order as one for which it is difficult to receive delivery or provision of invoices, etc. (meaning the invoices, etc. prescribed in Article 30, paragraph (7) of the Act);
machine translation, not official
**二** 特定課税仕入れに係るものである場合
art-49/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-2
a case where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase.
machine translation, not official
**第二項** 前項第一号に規定する国税庁長官が指定する者から受ける課税資産の譲渡等に係る課税仕入れ（同号に掲げる場合に該当するものに限る。）のうち、不特定かつ多数の者から課税仕入れを行う事業に係る課税仕入れについては、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、その記載を省略することができる。
art-49/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-2
With respect to a taxable purchase pertaining to a taxable transfer, etc. of assets received from a person designated by the Commissioner of the National Tax Agency as prescribed in item (i) of the preceding paragraph (limited to one that falls under the case listed in that item) that pertains to a business of making taxable purchases from unspecified and numerous persons, among the matters required by Article 30, paragraph (8), item (i) of the Act to be stated in the books under paragraph (7) of that Article, the matter listed in Article 30, paragraph (8), item (i), (a) of the Act may, notwithstanding that item, be omitted from the statement.
machine translation, not official
**第三項** 他の者から受けた課税資産の譲渡等のうち第七十条の九第二項第二号に掲げる課税資産の譲渡等又は第七十条の十二第一項若しくは第五項の規定の適用を受けた課税資産の譲渡等に係る課税仕入れについては、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、当該事項に代えて第七十条の九第二項第二号若しくは第七十条の十二第一項に規定する媒介若しくは取次ぎに係る業務を行う者の氏名若しくは名称又は同条第五項に規定する執行機関の名称とすることができる。
art-49/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-3
With respect to a taxable purchase pertaining to a taxable transfer, etc. of assets received from another person that is a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (ii), or a taxable transfer, etc. of assets to which Article 70-12, paragraph (1) or (5) has applied, among the matters required by Article 30, paragraph (8), item (i) of the Act to be stated in the books under paragraph (7) of that Article, the matter listed in Article 30, paragraph (8), item (i), (a) of the Act may, notwithstanding that item, be the name of the person who conducts the business of intermediation or agency prescribed in Article 70-9, paragraph (2), item (ii) or Article 70-12, paragraph (1), or the title of the enforcement agency prescribed in paragraph (5) of that Article, in place of that matter.
machine translation, not official
**第四項** 法第三十条第九項第三号に規定する政令で定める事項は、次に掲げる事項とする。
art-49/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4
The matters specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iii) of the Act are the following:
machine translation, not official
**一** 書類の作成者の氏名又は名称
art-49/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-1
the name of the person who prepared the document;
machine translation, not official
**二** 課税仕入れの相手方の氏名又は名称及び登録番号（法第五十七条の二第四項の登録番号をいう。第六項第一号において同じ。）
art-49/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-2
the name of the counterparty to the taxable purchase and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies in paragraph (6), item (i));
machine translation, not official
**三** 課税仕入れを行つた年月日（課税期間の範囲内で一定の期間内に行つた課税仕入れにつきまとめて当該書類を作成する場合には、当該一定の期間）
art-49/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-3
the date on which the taxable purchase was made (where the document is prepared collectively for taxable purchases made within a certain period within the range of the taxable period, that certain period);
machine translation, not official
**四** 課税仕入れに係る資産又は役務の内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）
art-49/par-4/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-4
the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**五** 税率の異なるごとに区分して合計した課税仕入れに係る支払対価の額及び適用税率（法第五十七条の四第一項第四号に規定する適用税率をいう。第六項第四号において同じ。）
art-49/par-4/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-5
the total amount of consideration paid for taxable purchases, classified by each different tax rate, and the applicable tax rate (meaning the applicable tax rate prescribed in Article 57-4, paragraph (1), item (iv) of the Act; the same applies in paragraph (6), item (iv));
machine translation, not official
**六** 消費税額等（課税仕入れに係る支払対価の額に百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出した金額をいい、当該金額に一円未満の端数が生じたときは、当該端数を処理した後の金額とする。）
art-49/par-4/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-6
the amount of consumption tax, etc. (meaning the amount calculated by multiplying the amount of consideration paid for taxable purchases by 10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and where a fraction of less than one yen arises in that amount, the amount after that fraction has been dealt with).
machine translation, not official
**第五項** 法第三十条第九項第四号に規定する政令で定める課税仕入れは、他の者から受けた第七十条の九第二項第二号に掲げる課税資産の譲渡等に係る課税仕入れとする。
art-49/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-5
The taxable purchases specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iv) of the Act are taxable purchases pertaining to a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (ii) received from another person.
machine translation, not official
**第六項** 法第三十条第九項第四号に規定する政令で定める事項は、次に掲げる事項とする。
art-49/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6
The matters specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (iv) of the Act are the following:
machine translation, not official
**一** 書類の作成者の氏名又は名称及び登録番号
art-49/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-1
the name and registration number of the person who prepared the document;
machine translation, not official
**二** 課税資産の譲渡等を行つた年月日（課税期間の範囲内で一定の期間内に行つた課税資産の譲渡等につきまとめて当該書類を作成する場合には、当該一定の期間）
art-49/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-2
the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);
machine translation, not official
**三** 課税資産の譲渡等に係る資産の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-49/par-6/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-3
the particulars of the assets relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**四** 課税資産の譲渡等に係る税抜価額（法第五十七条の四第一項第四号に規定する税抜価額をいう。）又は税込価額（同号に規定する税込価額をいう。）を税率の異なるごとに区分して合計した金額及び適用税率
art-49/par-6/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-4
the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the tax-exclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) or the tax-inclusive price (meaning the tax-inclusive price prescribed in that item) pertaining to the taxable transfer, etc. of assets, and the applicable tax rate;
machine translation, not official
**五** 消費税額等（法第五十七条の四第一項第五号の規定に準じて計算した金額をいう。）
art-49/par-6/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-5
the amount of consumption tax, etc. (meaning the amount calculated in accordance with Article 57-4, paragraph (1), item (v) of the Act);
machine translation, not official
**六** 書類の交付を受ける事業者の氏名又は名称
art-49/par-6/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-6
the name of the business operator that receives the document.
machine translation, not official
**第七項** 法第三十条第九項第三号及び第四号に掲げる書類には、これらの書類に記載すべき事項に係る電磁的記録を含むものとする。
art-49/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-7
The documents listed in Article 30, paragraph (9), items (iii) and (iv) of the Act include electronic or magnetic records pertaining to the matters to be stated in those documents.
machine translation, not official
**第八項** 法第三十条第九項第五号に規定する政令で定める書類は、次に掲げる書類とする。
art-49/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8
The documents specified by Cabinet Order as prescribed in Article 30, paragraph (9), item (v) of the Act are the following documents:
machine translation, not official
**一** 関税法第六十七条（輸出又は輸入の許可）に規定する輸入の許可（第三号、第七号、第八号及び第七十一条第四項において「輸入の許可」という。）があつたことを証する書類
art-49/par-8/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-1
a document certifying that import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (referred to as "import permission" in items (iii), (vii) and (viii) and Article 71, paragraph (4)) has been granted;
machine translation, not official
**二** 特例申告書の提出があつたことを証する書類
art-49/par-8/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-2
a document certifying that a special return has been submitted;
machine translation, not official
**三** 関税法第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて輸入の許可前に保税地域から課税貨物を引き取つた場合における同項の承認があつたことを証する書類
art-49/par-8/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-3
in the case where taxable goods have been taken out of a bonded area before import permission with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, a document certifying that the approval under that paragraph has been granted;
machine translation, not official
**四** 国税通則法第三十二条第三項（賦課決定）に規定する賦課決定通知書（同条第一項第一号に掲げる場合にあつては、納税告知書）
art-49/par-8/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-4
the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (in the case listed in paragraph (1), item (i) of that Article, the written notice of tax payment);
machine translation, not official
**五** 輸入品に対する内国消費税の徴収等に関する法律第七条第九項（郵便物の内国消費税の納付等）の規定により賦課決定通知書とみなされる同条第一項の郵便物に係る同項の書面
art-49/par-8/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-5
the document that is deemed to be a written notice of assessment and determination pursuant to Article 7, paragraph (9) (Payment, etc. of National Consumption Tax on Postal Items) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, namely the written document under paragraph (1) of that Article pertaining to a postal item under that paragraph;
machine translation, not official
**六** 輸入品に対する内国消費税の徴収等に関する法律第七条第十項において準用する関税法第七十七条第六項（郵便物の関税の納付等）の規定により税関長の承認を受けて消費税の納付前に郵便物を受け取つた場合における同項の承認があつたことを証する書類
art-49/par-8/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-6
in the case where a postal item has been received before payment of consumption tax with the approval of the director-general of a customs house under Article 77, paragraph (6) (Payment, etc. of Customs Duty on Postal Items) of the Customs Act as applied mutatis mutandis pursuant to Article 7, paragraph (10) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, a document certifying that the approval under that provision has been granted;
machine translation, not official
**七** 国税通則法第十九条第三項（修正申告）に規定する修正申告書（輸入の許可後に提出されたものに限る。）の提出があつたことを証する書類
art-49/par-8/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-7
a document certifying that an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes (limited to one submitted after import permission) has been submitted;
machine translation, not official
**八** 国税通則法第二十八条第一項（更正又は決定の手続）に規定する更正通知書（輸入の許可後に行われた同項の更正に係るものに限る。）又は決定通知書
art-49/par-8/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-8
a written notice of reassessment prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes (limited to one pertaining to a reassessment under that paragraph made after import permission) or a written notice of determination;
machine translation, not official
**九** 関税法第八十五条第一項（公売代金等の充当及び供託）の規定による公売又は売却に係る代金が充当されたことを証する書類
art-49/par-8/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-9
a document certifying that the proceeds of a public sale or sale under Article 85, paragraph (1) (Appropriation and Deposit of Proceeds of Public Sale, etc.) of the Customs Act have been appropriated.
machine translation, not official
**第九項** 前項各号に掲げる書類には、関税法第百二条第一項（証明書類の交付及び統計の閲覧等）の規定に基づき税関長が交付した同項の証明書類で前項各号に掲げる書類に関するものを含むものとする。
art-49/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-9
The documents listed in the items of the preceding paragraph include certification documents prescribed in Article 102, paragraph (1) (Issuance of Certification Documents and Inspection of Statistics, etc.) of the Customs Act that the director-general of a customs house has issued under that paragraph and that relate to the documents listed in the items of the preceding paragraph.
machine translation, not official
**第十項** 第八項各号に掲げる書類（前項の規定の適用を受けるものを含む。）には、これらの書類に係る電磁的記録を含むものとする。
art-49/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-10
The documents listed in the items of paragraph (8) (including those to which the preceding paragraph applies) include electronic or magnetic records pertaining to those documents.
machine translation, not official
### 第五十条（課税仕入れ等の税額の控除に係る帳簿等の保存期間等） — Retention Period, etc. of Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
caption: machine translation, not official
art-50 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50
**第一項** 法第三十条第一項の規定の適用を受けようとする事業者は、同条第七項に規定する帳簿及び請求書等を整理し、当該帳簿についてはその閉鎖の日の属する課税期間の末日の翌日、当該請求書等についてはその受領した日（同条第九項第二号に掲げる電磁的記録並びに前条第七項及び第十項の電磁的記録にあつては、これらの電磁的記録の提供を受けた日）の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。次項及び第三項において同じ。）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地（次項において「納税地等」という。）に保存（同号に掲げる電磁的記録並びに前条第七項及び第十項の電磁的記録にあつては、財務省令で定める方法による保存に限る。以下この項において同じ。）をしなければならない。ただし、財務省令で定める場合に該当する法第三十条第七項に規定する帳簿又は請求書等については、同日から五年間を超えて保存をすることを要しない。
art-50/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-1
A business operator seeking to be subject to Article 30, paragraph (1) of the Act must organize the books and invoices, etc. prescribed in paragraph (7) of that Article and retain them, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in the following paragraph and paragraph (3)) have elapsed from the day following the last day of the taxable period that includes, for those books, the day on which they were closed and, for those invoices, etc., the day on which they were received (for the electronic or magnetic records listed in paragraph (9), item (ii) of that Article and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, the day on which they were provided), at its place for tax payment or the location of the office, place of business or other similar place relating to the transaction (referred to as "place for tax payment, etc." in the following paragraph) (for the electronic or magnetic records listed in Article 30, paragraph (9), item (ii) of the Act and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, limited to retention by a method specified by Ministry of Finance Order; the same applies hereinafter in this paragraph); provided, however, that for books or invoices, etc. prescribed in Article 30, paragraph (7) of the Act that fall under a case specified by Ministry of Finance Order, it is not required to retain them for more than five years from the day on which those two months have elapsed.
machine translation, not official
**第二項** 法第三十条第一項に規定する課税仕入れに係る消費税額（その課税仕入れに係る資産が金又は白金の地金である場合に限る。）につき同項の規定の適用を受けようとする事業者は、同条第十一項に規定する本人確認書類を整理し、その課税仕入れの日の属する課税期間の末日の翌日から二月を経過した日から七年間、これを納税地等に保存（当該本人確認書類が電磁的記録である場合にあつては、財務省令で定める方法による保存に限る。）をしなければならない。
art-50/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-2
A business operator seeking to be subject to Article 30, paragraph (1) of the Act with respect to the consumption tax on taxable purchases prescribed in that paragraph (limited to where the asset pertaining to the taxable purchase is gold or platinum bullion) must organize the identity verification document prescribed in paragraph (11) of that Article and retain it at its place for tax payment, etc. (where the identity verification document is an electronic or magnetic record, limited to retention by a method specified by Ministry of Finance Order), for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day of the taxable purchase.
machine translation, not official
**第三項** 前二項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間におけるこれらの規定による保存（これらの規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。
art-50/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-3
Retention under the preceding two paragraphs (excluding retention of electronic or magnetic records under those provisions) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding two paragraphs may be made by a method determined by the Minister of Finance.
machine translation, not official
### 第五十条の二（仕入れに係る消費税額の控除の対象外となる居住用賃貸建物の範囲） — Scope of Residential Rental Buildings Not Subject to Deduction of Consumption Tax on Purchases
caption: machine translation, not official
art-50-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2
**第一項** 法別表第二第十三号に掲げる住宅の貸付けの用に供しないことが明らかな部分がある居住用賃貸建物（法第三十条第十項に規定する居住用賃貸建物をいう。以下第五十三条の四までにおいて同じ。）について同項の規定の適用を受けることとなる事業者が、当該居住用賃貸建物をその構造及び設備の状況その他の状況により当該部分とそれ以外の部分（以下この項及び同条第一項において「居住用賃貸部分」という。）とに合理的に区分しているときは、当該居住用賃貸部分に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。次項及び第五十三条の四第二項において同じ。）についてのみ、法第三十条第十項の規定を適用する。
art-50-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-1
Where a business operator that comes to be subject to the application of Article 30, paragraph (10) of the Act with respect to a residential rental building (meaning a residential rental building prescribed in that paragraph; the same applies hereinafter through Article 53-4) that has a portion clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) of the Act has reasonably divided that residential rental building, according to its structure, equipment and other conditions, into that portion and the other portion (hereinafter in this paragraph and Article 53-4, paragraph (1) referred to as the "residential rental portion"), Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in the following paragraph and Article 53-4, paragraph (2)) pertaining to that residential rental portion.
machine translation, not official
**第二項** 居住用賃貸建物が法第十二条の四第一項に規定する自己建設高額特定資産として同項の規定の適用を受ける場合には、同項第二号に定める日の属する課税期間以後の課税期間における当該居住用賃貸建物に係る課税仕入れ等の税額についてのみ、法第三十条第十項の規定を適用する。
art-50-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-2
Where a residential rental building is subject to the application of Article 12-4, paragraph (1) of the Act as a self-constructed high-value specified asset prescribed in that paragraph, Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. pertaining to that residential rental building for the taxable periods on or after the taxable period that includes the day specified in item (ii) of Article 12-4, paragraph (1) of the Act.
machine translation, not official
### 第五十一条（非課税資産の輸出等を行つた場合の課税売上割合の計算の方法等） — Method of Calculating the Taxable Sales Ratio, etc. Where Non-Taxable Assets Are Exported, etc.
caption: machine translation, not official
art-51 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51
**第一項** 法別表第二第二号に規定する有価証券及び支払手段並びに第九条第一項第四号に掲げる金銭債権の輸出は、法第三十一条第一項に規定する輸出取引等及び同条第二項に規定する資産の輸出に含まれないものとする。
art-51/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-1
The export of securities and means of payment prescribed in Appended Table 2, item (ii) of the Act and monetary claims listed in Article 9, paragraph (1), item (iv) is not included in the export transactions, etc. prescribed in Article 31, paragraph (1) of the Act or the export of assets prescribed in paragraph (2) of that Article.
machine translation, not official
**第二項** 法第三十条第二項に規定する課税売上割合の計算については、国内において行つた法第三十一条第一項に規定する非課税資産の譲渡等のうち同項に規定する輸出取引等に該当するものの対価の額は、第四十八条第一項第二号に規定する課税資産の譲渡等の対価の額の合計額に含まれるものとし、国内において行つた同項第一号に規定する資産の譲渡等に係る対価の返還等の金額のうち当該輸出取引等に該当するものに係る部分の金額は、同項第二号イに規定する輸出取引等に係る対価の返還等の金額に含まれるものとする。
art-51/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-2
With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount of consideration for a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of the Act made in Japan that falls under an export transaction, etc. prescribed in that paragraph is included in the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 48, paragraph (1), item (ii), and the portion of the amount of refund, etc. of consideration pertaining to transfers, etc. of assets prescribed in item (i) of that paragraph made in Japan that pertains to those falling under that export transaction, etc. is included in the amount of refund, etc. of consideration for export transactions, etc. prescribed in item (ii), (a) of that paragraph.
machine translation, not official
**第三項** 法第三十条第二項に規定する課税売上割合の計算については、法第三十一条第二項に規定する資産の輸出に該当するものに係る資産の価額に相当する金額は、第四十八条第一項第一号に規定する資産の譲渡等の対価の額の合計額及び同項第二号に規定する課税資産の譲渡等の対価の額の合計額にそれぞれ含まれるものとする。
art-51/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-3
With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount equivalent to the value of the assets pertaining to those that fall under the export of assets prescribed in Article 31, paragraph (2) of the Act is included in each of the total amount of consideration for transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) and the total amount of consideration for taxable transfers, etc. of assets prescribed in item (ii) of that paragraph.
machine translation, not official
**第四項** 前項に規定する資産の価額は、当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項（申告すべき数量及び価格）の本邦の輸出港における本船甲板渡し価格（航空機によつて輸出される資産については、これに準ずる条件による価格）とする。
art-51/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-4
The value of the assets prescribed in the preceding paragraph is the free-on-board price at the port of export in Japan under Article 59-2, paragraph (2) (Quantity and Price to Be Declared) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto).
machine translation, not official
### 第五十二条（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の計算の特例） — Special Provisions on Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Purchases Was Received
caption: machine translation, not official
art-52 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52
**第一項** 仕入れに係る対価の返還等（法第三十二条第一項に規定する仕入れ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。）につき適格返還請求書（法第五十七条の四第三項に規定する適格返還請求書をいう。以下同じ。）の交付を受け、又は適格返還請求書に記載すべき事項に係る同条第五項に規定する電磁的記録の提供を受けた事業者は、法第三十二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され、又は当該電磁的記録に記録された法第五十七条の四第三項第五号に掲げる消費税額等（当該適格返還請求書に当該消費税額等の記載がない、又は当該電磁的記録に当該消費税額等の記録がないときは、当該消費税額等として第七十条の十に規定する方法に準じて算出した金額）に百分の七十八を乗じて算出した金額を法第三十二条第一項第一号に規定する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として、同条の規定を適用することができる。
art-52/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52/par-1
A business operator that has received delivery of a qualified return invoice (meaning the qualified return invoice prescribed in Article 57-4, paragraph (3) of the Act; the same applies hereinafter) for a refund, etc. of consideration for purchases (meaning the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (1) of the following Article), or that has been provided with the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in a qualified return invoice, may, notwithstanding Article 32, paragraph (1) of the Act, apply Article 32 of the Act by treating 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 (where that qualified return invoice does not state that amount of consumption tax, etc. or that electronic or magnetic record does not record it, the amount calculated, as that amount of consumption tax, etc., in line with the method prescribed in Article 70-10) by 78/100 as the consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, prescribed in Article 32, paragraph (1), item (i) of the Act.
machine translation, not official
**第二項** 事業者が、仕入れに係る対価の返還等を受けた場合において、当該仕入れに係る対価の返還等を受けた金額が他の者から受けた課税資産の譲渡等（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、当該仕入れに係る対価の返還等を受けた金額に、当該仕入れに係る対価の返還等に係る課税仕入れに係る支払対価の額の合計額のうちに軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の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、法第三十二条第一項第一号の規定を適用する。
art-52/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52/par-2
Where a business operator has received a refund, etc. of consideration for purchases, and the amount for which that refund, etc. of consideration for purchases was received has not been reasonably divided into the portion pertaining to taxable transfers, etc. of assets received from another person (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 32, paragraph (1), item (i) of the Act applies with the amount calculated by multiplying the amount for which that refund, etc. of consideration for purchases was received by the proportion that the amount of consideration paid for taxable purchases pertaining to taxable transfers, etc. of assets subject to the reduced rate accounts for in the total amount of consideration paid for taxable purchases pertaining to that refund, etc. of consideration for purchases treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
machine translation, not official
### 第五十二条の二（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
caption: machine translation, not official
art-52-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2
**第一項** 法第三十二条第一項の規定により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の合計額を当該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における同項各号に規定する課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額を同条第二項に規定する課税標準額に対する消費税額に加算する。
art-52-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1
Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (1) of the Act, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (2) of the Act.
machine translation, not official
**一** 当該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の計算につき法第三十二条第一項第一号又は第三号の規定の適用がある場合 これらの規定による控除をして控除しきれない金額
art-52-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1/item-1
where Article 32, paragraph (1), item (i) or (iii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received: the amount that cannot be fully deducted by deduction under those provisions;
machine translation, not official
**二** 当該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の計算につき法第三十二条第一項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。 それぞれイからハまでに定める金額
art-52-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1/item-2
where Article 32, paragraph (1), item (ii) of the Act applies to the calculation of the consumption tax relating to the amount for which that refund, etc. of consideration for purchases was received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c):
machine translation, not official
**イ** 法第三十二条第一項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1/item-2/sub-1
where there is a remainder set out in Article 32, paragraph (1), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
machine translation, not official
**ロ** 法第三十二条第一項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1/item-2/sub-2
where there is a remainder set out in Article 32, paragraph (1), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
machine translation, not official
**ハ** 法第三十二条第一項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合 当該控除しきれない金額の合計額
art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1/item-2/sub-3
where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (1), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted.
machine translation, not official
**第二項** 法第三十二条第一項第二号に掲げる場合に該当する場合において、同号イに掲げる金額から同号ロの規定による控除をして控除しきれない金額を控除した残額があるとき、又は同号ロに掲げる金額から同号イの規定による控除をして控除しきれない金額を控除した残額があるときは、これらの残額を同項に規定する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における課税仕入れ等の税額の合計額とみなす。
art-52-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-2
Where the case falls under Article 32, paragraph (1), item (ii) of the Act, and there is a remainder obtained by deducting, from the amount set out in (a) of that item, the amount that cannot be fully deducted by deduction under the provisions of (b) of that item, or there is a remainder obtained by deducting, from the amount set out in (b) of that item, the amount that cannot be fully deducted by deduction under the provisions of (a) of that item, those remainders are deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which, as prescribed in that paragraph, the refund, etc. of consideration for purchases was received.
machine translation, not official
**第三項** 法第三十二条第四項の規定により同項に規定する還付を受ける消費税額の合計額を当該還付を受ける日の属する課税期間における同項各号に規定する課税仕入れ等の税額の合計額から控除して控除しきれない金額があるときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額を同条第五項に規定する課税標準額に対する消費税額に加算する。
art-52-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3
Where there is an amount that cannot be fully deducted when, under Article 32, paragraph (4) of the Act, the total amount of consumption tax for which a refund is received, as prescribed in that paragraph, is deducted from the total amount of tax on taxable purchases, etc. prescribed in the items of that paragraph for the taxable period that includes the day on which that refund is received, the amount specified in each of the following items for the category of cases set out in that item is added to the consumption tax on the tax base amount prescribed in Article 32, paragraph (5) of the Act.
machine translation, not official
**一** 当該還付を受ける消費税額の計算につき法第三十二条第四項第一号又は第三号の規定の適用がある場合 これらの規定による控除をして控除しきれない金額
art-52-2/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3/item-1
where Article 32, paragraph (4), item (i) or (iii) of the Act applies to the calculation of the consumption tax for which that refund is received: the amount that cannot be fully deducted by deduction under those provisions;
machine translation, not official
**二** 当該還付を受ける消費税額の計算につき法第三十二条第四項第二号の規定の適用がある場合において、イからハまでに掲げる場合に該当するとき。 それぞれイからハまでに定める金額
art-52-2/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3/item-2
where Article 32, paragraph (4), item (ii) of the Act applies to the calculation of the consumption tax for which that refund is received, and the case falls under any of the cases set out in (a) through (c): the amount specified respectively in (a) through (c):
machine translation, not official
**イ** 法第三十二条第四項第二号イに掲げる残額があり、かつ、同号ロの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
art-52-2/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3/item-2/sub-1
where there is a remainder set out in Article 32, paragraph (4), item (ii), (a) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (b) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
machine translation, not official
**ロ** 法第三十二条第四項第二号ロに掲げる残額があり、かつ、同号イの規定による控除をして控除しきれない金額がある場合 当該残額から当該控除しきれない金額を控除して控除しきれない金額
art-52-2/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3/item-2/sub-2
where there is a remainder set out in Article 32, paragraph (4), item (ii), (b) of the Act and there is an amount that cannot be fully deducted by deduction under the provisions of (a) of that item: the amount that cannot be fully deducted upon deducting, from that remainder, that amount that cannot be fully deducted;
machine translation, not official
**ハ** 法第三十二条第四項第二号イの規定による控除及び同号ロの規定による控除をしていずれも控除しきれない金額がある場合 当該控除しきれない金額の合計額
art-52-2/par-3/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-3/item-2/sub-3
where there is an amount that cannot be fully deducted by both the deduction under the provisions of Article 32, paragraph (4), item (ii), (a) of the Act and the deduction under the provisions of (b) of that item: the total of those amounts that cannot be fully deducted.
machine translation, not official
**第四項** 第二項の規定は、保税地域からの引取りに係る課税貨物につき法第三十二条第四項に規定する還付を受ける消費税額について準用する。この場合において、第二項中「法第三十二条第一項第二号」とあるのは「法第三十二条第四項第二号」と、「仕入れに係る対価の返還等を受けた」とあるのは「還付を受ける」と読み替えるものとする。
art-52-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-4
The provisions of paragraph (2) apply mutatis mutandis to the amount of consumption tax for which a refund is received, as prescribed in Article 32, paragraph (4) of the Act, with respect to taxable goods taken out of a bonded area. In this case, the phrase "Article 32, paragraph (1), item (ii) of the Act" in paragraph (2) is deemed to be replaced with "Article 32, paragraph (4), item (ii) of the Act", and the phrase "refund, etc. of consideration for purchases was received" is deemed to be replaced with "refund is received".
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### 第五十三条（課税売上割合が著しく変動した場合等） — Case of Significant Fluctuation in the Taxable Sales Ratio, etc.
caption: machine translation, not official
art-53 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53
**第一項** 法第三十三条第一項に規定する著しく増加した場合として政令で定める場合は、仕入れ等の課税期間（同項に規定する仕入れ等の課税期間をいう。以下この条において同じ。）における課税売上割合（同項に規定する課税売上割合をいう。以下この項及び次項において同じ。）のうちに通算課税売上割合（法第三十三条第一項に規定する通算課税売上割合をいう。以下この項及び次項において同じ。）から仕入れ等の課税期間における課税売上割合を控除した割合の占める割合が百分の五十以上であり、かつ、当該通算課税売上割合から当該課税売上割合を控除した割合が百分の五以上である場合とする。
art-53/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-1
The case specified by Cabinet Order as a case of significant increase prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio (meaning the taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) for the taxable period of purchase, etc. (meaning the taxable period of purchase, etc. prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this Article), the proportion accounted for by the ratio obtained by deducting the taxable sales ratio for the taxable period of purchase, etc. from the aggregate taxable sales ratio (meaning the aggregate taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) is 50/100 or more, and the ratio obtained by deducting that taxable sales ratio from that aggregate taxable sales ratio is 5/100 or more.
machine translation, not official
**第二項** 法第三十三条第一項に規定する著しく減少した場合として政令で定める場合は、仕入れ等の課税期間における課税売上割合のうちに仕入れ等の課税期間における課税売上割合から通算課税売上割合を控除した割合の占める割合が百分の五十以上であり、かつ、当該課税売上割合から当該通算課税売上割合を控除した割合が百分の五以上である場合とする。
art-53/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-2
The case specified by Cabinet Order as a case of significant decrease prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio for the taxable period of purchase, etc., the proportion accounted for by the ratio obtained by deducting the aggregate taxable sales ratio from the taxable sales ratio for the taxable period of purchase, etc. is 50/100 or more, and the ratio obtained by deducting that aggregate taxable sales ratio from that taxable sales ratio is 5/100 or more.
machine translation, not official
**第三項** 法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
art-53/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3
The taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
machine translation, not official
**一** 当該事業者が仕入れ等の課税期間から第三年度の課税期間（法第三十三条第一項に規定する第三年度の課税期間をいう。第六項において同じ。）までの各課税期間（以下この条において「通算課税期間」という。）中に国内において行つた資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この章において同じ。）の合計額から、通算課税期間中に国内において行つた第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
art-53/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-1
the remainder obtained by deducting, from the total amount of consideration for transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this Chapter) made by that business operator in Japan during each taxable period from the taxable period of purchase, etc. through the third-year taxable period (meaning the third-year taxable period prescribed in Article 33, paragraph (1) of the Act; the same applies in paragraph (6)) (hereinafter in this Article referred to as the "aggregate taxable period"), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) made in Japan during the aggregate taxable period;
machine translation, not official
**二** 当該事業者が通算課税期間中に国内において行つた課税資産の譲渡等の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
art-53/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-2
the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made by that business operator in Japan during the aggregate taxable period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
machine translation, not official
**イ** 通算課税期間中に国内において行つた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（当該通算課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
art-53/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-2/sub-1
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that aggregate taxable period);
machine translation, not official
**ロ** 通算課税期間中に国内において行つた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に七十八分の百を乗じて算出した金額
art-53/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-2/sub-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period by 100/78.
machine translation, not official
**第四項** 第四十八条第二項から第六項まで及び第五十一条第二項から第四項までの規定は、前項に規定する通算した課税売上割合を計算する場合について準用する。この場合において、第四十八条第二項中「前項第一号」とあるのは「第五十三条第三項第一号」と、同条第三項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、同条第四項中「第一項の規定」とあるのは「第五十三条第三項の規定」と、同条第五項中「第一項第一号に規定する」とあるのは「第五十三条第三項第一号に規定する」と、同条第六項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、第五十一条第二項中「第四十八条第一項第二号」とあるのは「第五十三条第三項第二号」と、同条第三項中「第四十八条第一項第一号」とあるのは「第五十三条第三項第一号」と読み替えるものとする。
art-53/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-4
The provisions of Article 48, paragraphs (2) through (6) and Article 51, paragraphs (2) through (4) apply mutatis mutandis to the calculation of the aggregate taxable sales ratio prescribed in the preceding paragraph. In this case, the phrase "item (i) of the preceding paragraph" in Article 48, paragraph (2) is deemed to be replaced with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (3) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1)" in Article 48, paragraph (4) with "Article 53, paragraph (3)"; the phrase "paragraph (1), item (i) of this Article" in Article 48, paragraph (5) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (6) with "Article 53, paragraph (3), item (i)"; the phrase "Article 48, paragraph (1), item (ii)" in Article 51, paragraph (2) with "Article 53, paragraph (3), item (ii)"; and the phrase "Article 48, paragraph (1), item (i)" in Article 51, paragraph (3) with "Article 53, paragraph (3), item (i)".
machine translation, not official
**第五項** 仕入れ等の課税期間において法第三十条第三項本文の規定の適用を受けた場合における法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第三項の規定にかかわらず、法第三十条第三項第二号の承認を受けた割合の算出方法に基づき、第三項の規定の例により算出した割合とする。
art-53/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-5
Where Article 30, paragraph (3), main clause of the Act has been applied in the taxable period of purchase, etc., the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3), the ratio calculated in the manner provided in paragraph (3), based on the method of calculating the ratio approved under Article 30, paragraph (3), item (ii) of the Act.
machine translation, not official
**第六項** 法第三十三条第一項に規定する事業者が、仕入れ等の課税期間の翌課税期間から第三年度の課税期間までの各課税期間のうちいずれかの課税期間において、法第三十条第三項本文の規定の適用を受けることとなつた場合又は同項本文の規定の適用を受けないこととなつた場合には、法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第三項又は前項の規定にかかわらず、通算課税期間に含まれる課税期間におけるそれぞれの法第三十条第二項に規定する課税売上割合及び同条第三項に規定する承認に係る割合を合計した割合を当該通算課税期間に含まれる課税期間の数で除して計算した割合とする。
art-53/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-6
Where a business operator prescribed in Article 33, paragraph (1) of the Act comes to be subject to the application of Article 30, paragraph (3), main clause of the Act, or comes to be no longer subject to the application of the main clause of that paragraph, in any of the taxable periods from the taxable period following the taxable period of purchase, etc. through the third-year taxable period, the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3) or the preceding paragraph, the ratio calculated by dividing the ratio obtained by totaling the respective taxable sales ratios prescribed in Article 30, paragraph (2) of the Act and the ratios relating to the approval prescribed in paragraph (3) of that Article for the taxable periods included in the aggregate taxable period by the number of taxable periods included in the aggregate taxable period.
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### 第五十三条の二（課税賃貸割合等の計算方法） — Method of Calculating Taxable Rental Ratio, etc.
caption: machine translation, not official
art-53-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2
**第一項** 法第三十五条の二第三項に規定する課税賃貸割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
art-53-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1
The ratio calculated as provided by Cabinet Order as the taxable rental ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
machine translation, not official
**一** 当該事業者が調整期間（法第三十五条の二第一項に規定する調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（同項に規定する第三年度の課税期間の末日において有している部分に限る。同号において同じ。）の貸付けの対価の額の合計額から、当該調整期間に行つた当該貸付けに係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
art-53-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-1
the remainder obtained by deducting, from the total amount of consideration for the lending of that residential rental building (limited to the portion held on the last day of the third-year taxable period prescribed in Article 35-2, paragraph (1) of the Act; the same applies in the following item) made by that business operator during the adjustment period (meaning the adjustment period prescribed in Article 35-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending made during that adjustment period;
machine translation, not official
**二** 当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用（法第三十五条の二第一項に規定する課税賃貸用をいう。次項第二号において同じ。）に供したものに限る。イ及びロにおいて同じ。）の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
art-53-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-2
the remainder obtained by deducting, from the total amount of consideration for the lending (limited to lending put to taxable rental use (meaning taxable rental use prescribed in Article 35-2, paragraph (1) of the Act; the same applies in item (ii) of the following paragraph); the same applies in (a) and (b)) of that residential rental building made by that business operator during the adjustment period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
machine translation, not official
**イ** 当該調整期間に行つた当該貸付け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
art-53-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-2/sub-1
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period;
machine translation, not official
**ロ** 当該調整期間に行つた当該貸付け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に七十八分の百を乗じて算出した金額
art-53-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-2/sub-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending made during that adjustment period by 100/78.
machine translation, not official
**第二項** 法第三十五条の二第三項に規定する課税譲渡等割合として政令で定めるところにより計算した割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
art-53-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2
The ratio calculated as provided by Cabinet Order as the taxable transfer ratio prescribed in Article 35-2, paragraph (3) of the Act is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
machine translation, not official
**一** 当該事業者が課税譲渡等調整期間（法第三十五条の二第三項に規定する課税譲渡等調整期間をいう。以下この号及び次号において同じ。）に行つた当該居住用賃貸建物（当該居住用賃貸建物の一部を譲渡した場合には、その譲渡した部分に限る。以下この号及び次号において同じ。）の貸付けの対価の額の合計額と当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額との合計額から、当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡に係る第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
art-53-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-1
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending of that residential rental building (where part of that residential rental building has been transferred, limited to the portion transferred; hereinafter the same applies in this item and the following item) made by that business operator during the taxable transfer adjustment period (meaning the taxable transfer adjustment period prescribed in Article 35-2, paragraph (3) of the Act; hereinafter the same applies in this item and the following item) and the amount of consideration for the transfer of that residential rental building made by that business operator, the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) pertaining to that lending and that transfer made during that taxable transfer adjustment period;
machine translation, not official
**二** 当該事業者が課税譲渡等調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。イ及びロにおいて同じ。）の対価の額の合計額と当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額との合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
art-53-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2
the remainder obtained by deducting, from the sum of the total amount of consideration for the lending (limited to lending put to taxable rental use; the same applies in (a) and (b)) of that residential rental building made by that business operator during the taxable transfer adjustment period and the amount of consideration for the transfer of that residential rental building made by that business operator, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
machine translation, not official
**イ** 当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡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
art-53-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2/sub-1
the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period;
machine translation, not official
**ロ** 当該課税譲渡等調整期間に行つた当該貸付け及び当該譲渡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に七十八分の百を乗じて算出した金額
art-53-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2/sub-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act pertaining to that lending and that transfer made during that taxable transfer adjustment period by 100/78.
machine translation, not official
### 第五十三条の三（納税義務の免除を受けないこととなつた場合の居住用賃貸建物の仕入れの日） — Day of Purchase of a Residential Rental Building in the Case of Ceasing to Be Exempted from Tax Liability
caption: machine translation, not official
art-53-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-3
**第一項** 居住用賃貸建物について法第十二条の四第二項の規定の適用を受ける場合には、法第三十六条第一項又は第三項に規定する場合に該当することとなつた日（当該居住用賃貸建物が調整対象自己建設高額資産（法第十二条の四第二項に規定する調整対象自己建設高額資産をいう。以下この条において同じ。）であり、かつ、同日の前日までに建設等（法第十二条の四第一項に規定する建設等をいう。以下この条において同じ。）が完了していない場合にあつては、当該調整対象自己建設高額資産の建設等が完了した日）を法第三十五条の二第一項に規定する居住用賃貸建物の仕入れ等の日として、同条の規定を適用する。
art-53-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-3/par-1
Where Article 12-4, paragraph (2) of the Act applies to a residential rental building, Article 35-2 of the Act applies with the day on which the case prescribed in Article 36, paragraph (1) or (3) of the Act came to apply (or, where that residential rental building is an adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies hereinafter in this Article) and the construction, etc. (meaning the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act; the same applies hereinafter in this Article) has not been completed by the day preceding that day, the day on which the construction, etc. of that adjustment-target self-constructed high-value asset was completed) treated as the day of purchase, etc. of the residential rental building prescribed in Article 35-2, paragraph (1) of the Act.
machine translation, not official
### 第五十三条の四（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等） — Scope, etc. of Residential Rental Buildings Subject to Adjustment of Consumption Tax on Purchases
caption: machine translation, not official
art-53-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4
**第一項** 居住用賃貸建物について第五十条の二第一項の規定の適用がある場合には、同項の規定により法第三十条第十項の規定の適用を受けた居住用賃貸部分についてのみ、法第三十五条の二の規定を適用する。
art-53-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4/par-1
Where Article 50-2, paragraph (1) applies to a residential rental building, Article 35-2 of the Act applies only to the residential rental portion that, under that paragraph, has been subject to the application of Article 30, paragraph (10) of the Act.
machine translation, not official
**第二項** 居住用賃貸建物について第五十条の二第二項の規定の適用がある場合には、同項の規定により法第三十条第十項の規定の適用を受けた課税期間における居住用賃貸建物に係る課税仕入れ等の税額についてのみ、法第三十五条の二の規定を適用する。
art-53-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4/par-2
Where Article 50-2, paragraph (2) applies to a residential rental building, Article 35-2 of the Act applies only to the amount of tax on taxable purchases, etc. relating to the residential rental building for the taxable period for which, under that paragraph, Article 30, paragraph (10) of the Act has been applied.
machine translation, not official
**第三項** 法第三十五条の二第二項の居住用賃貸建物の譲渡には、代物弁済による資産の譲渡、第二条第一項第一号から第三号までに掲げるもの及び同条第二項の規定により資産の譲渡を行つたものとされるものを含むものとする。
art-53-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4/par-3
The transfer of a residential rental building under Article 35-2, paragraph (2) of the Act is to include a transfer of assets in lieu of performance of an obligation, the acts set out in Article 2, paragraph (1), items (i) through (iii), and those deemed to be transfers of assets under Article 2, paragraph (2).
machine translation, not official
### 第五十四条（納税義務の免除を受けないこととなつた場合等の棚卸資産の取得価額） — Acquisition Cost of Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
caption: machine translation, not official
art-54 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54
**第一項** 法第三十六条第一項に規定する政令で定める金額は、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
art-54/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1
The amount specified by Cabinet Order as prescribed in Article 36, paragraph (1) of the Act is the amount specified in each of the following items for the category of assets set out in that item:
machine translation, not official
**一** 国内において譲り受けた課税仕入れに係る棚卸資産 次に掲げる金額の合計額
art-54/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-1
inventory relating to a taxable purchase acquired in Japan: the total of the following amounts:
machine translation, not official
**イ** 当該資産の課税仕入れに係る支払対価の額
art-54/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-1/sub-1
the amount of consideration paid for taxable purchases of that asset;
machine translation, not official
**ロ** 引取運賃、荷役費その他当該資産の購入のために要した費用の額
art-54/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-1/sub-2
the amount of freight charges for taking delivery, cargo handling charges and other expenses required for the purchase of that asset;
machine translation, not official
**ハ** 当該資産を消費し、又は販売の用に供するために直接要した費用の額
art-54/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-1/sub-3
the amount of expenses directly required for putting that asset to consumption or sale;
machine translation, not official
**二** 保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの 次に掲げる金額の合計額
art-54/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-2
taxable goods taken out of a bonded area that fall under inventory: the total of the following amounts:
machine translation, not official
**イ** 当該課税貨物に係る消費税の課税標準である金額と当該課税貨物の引取りに係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）との合計額
art-54/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-2/sub-1
the sum of the amount that is the tax base for the consumption tax relating to those taxable goods and the amount of consumption tax and the amount of local consumption tax relating to the taking of those taxable goods out of the bonded area (excluding the amount equivalent to the amount of accessory tax relating to those taxes);
machine translation, not official
**ロ** 引取運賃、荷役費その他当該課税貨物の保税地域からの引取りのために要した費用の額
art-54/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-2/sub-2
the amount of freight charges for taking delivery, cargo handling charges and other expenses required for taking those taxable goods out of the bonded area;
machine translation, not official
**ハ** 当該課税貨物を消費し、又は販売の用に供するために直接要した費用の額
art-54/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-2/sub-3
the amount of expenses directly required for putting those taxable goods to consumption or sale;
machine translation, not official
**三** 前二号に掲げる棚卸資産を原材料として製作され、又は建設された棚卸資産（自己の採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「採掘等」という。）に係る棚卸資産を含む。） 次に掲げる金額の合計額
art-54/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-3
inventory manufactured or constructed using the inventory set out in the preceding two items as raw materials (including inventory relating to the person's own mining, extraction, cultivation, farming or other similar acts (hereinafter in this item referred to as "mining, etc.")): the total of the following amounts:
machine translation, not official
**イ** 当該資産の製作若しくは建設又は採掘等のために要した原材料費及び経費の額
art-54/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-3/sub-1
the amount of raw material costs and expenses required for the manufacture or construction, or the mining, etc., of that asset;
machine translation, not official
**ロ** 当該資産を消費し、又は販売の用に供するために直接要した費用の額
art-54/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-3/sub-2
the amount of expenses directly required for putting that asset to consumption or sale.
machine translation, not official
**第二項** 前項各号に規定する費用の額並びに原材料費（課税貨物に係るものを除く。）及び経費の額は、課税仕入れに係る支払対価の額に該当する金額に限るものとする。
art-54/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-2
The amount of expenses prescribed in the items of the preceding paragraph and the amount of raw material costs (excluding those relating to taxable goods) and expenses are limited to amounts that fall under the amount of consideration paid for taxable purchases.
machine translation, not official
**第三項** 法第三十六条第一項の規定の適用を受ける事業者は、同項に規定する課税仕入れに係る棚卸資産又は保税地域からの引取りに係る課税貨物で棚卸資産に該当するものについて、その品名及び数量並びに当該棚卸資産又は当該課税貨物の同項に規定する取得に要した費用の額の明細を書類に記載し、かつ、当該書類をその作成した日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-54/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-3
A business operator subject to Article 36, paragraph (1) of the Act must, for inventory relating to taxable purchases prescribed in that paragraph or taxable goods taken out of a bonded area that fall under inventory, state in a document the product name and quantity and the details of the amount of expenses required for the acquisition prescribed in that paragraph of that inventory or those taxable goods, and retain that document, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which it was prepared, at the business operator's place for tax payment or the location of its office, place of business or other equivalent place relating to its business.
machine translation, not official
**第四項** 前項の規定は、法第三十六条第四項において準用する同条第二項の規定による書類の保存について準用する。
art-54/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the retention of documents under Article 36, paragraph (2) of the Act as applied mutatis mutandis pursuant to paragraph (4) of that Article.
machine translation, not official
**第五項** 第三項（前項において準用する場合を含む。以下この項において同じ。）に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における第三項の規定による保存は、財務大臣の定める方法によることができる。
art-54/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-5
Retention under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in paragraph (3) may be made by the method determined by the Minister of Finance.
machine translation, not official
### 第五十五条（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間） — Taxable Periods Connected with a Corporate Split, etc. to Which the Special Provisions on Deduction of Consumption Tax on Purchases Do Not Apply
caption: machine translation, not official
art-55 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55
**第一項** 法第三十七条第一項に規定する新設分割親法人又は新設分割子法人の政令で定める課税期間は、次の各号に掲げる場合の区分に応じ当該各号に定める課税期間とする。
art-55/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1
The taxable periods specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation as prescribed in Article 37, paragraph (1) of the Act are the taxable periods specified in each of the following items for the category of cases set out in that item:
machine translation, not official
**一** 分割等（法第十二条第一項に規定する分割等をいう。以下この条において同じ。）があつた場合において、新設分割親法人（同項に規定する新設分割親法人をいう。以下この条において同じ。）の新設分割子法人（同項に規定する新設分割子法人をいう。以下この条において同じ。）の当該分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として第二十三条第一項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。 当該新設分割子法人の当該分割等があつた日の属する事業年度に含まれる課税期間
art-55/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-1
where a corporate split, etc. (meaning a corporate split, etc. prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) has taken place, and the amount calculated in the manner provided in Article 23, paragraph (1) as the taxable sales of a split-off parent corporation (meaning a split-off parent corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) in the period corresponding to the base period for the business year of the split-off subsidiary corporation (meaning a split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) that includes the day on which that corporate split, etc. took place (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in the business year of that split-off subsidiary corporation that includes the day on which that corporate split, etc. took place;
machine translation, not official
**二** 新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として第二十三条第二項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。 当該新設分割子法人の当該事業年度に含まれる課税期間
art-55/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-2
where a corporate split, etc. has taken place during the period from the day before the day one year before the first day of that business year of a split-off subsidiary corporation to the day before the first day of that business year, and the amount calculated in the manner provided in Article 23, paragraph (2) as the taxable sales of a split-off parent corporation in the period corresponding to the base period for that business year of that split-off subsidiary corporation (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation;
machine translation, not official
**三** 新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次号において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（法第十二条第三項に規定する特定要件をいう。次号において同じ。）に該当し、かつ、イに掲げる金額とロに掲げる金額との合計額が五千万円を超えるとき。 当該新設分割子法人の当該事業年度に含まれる課税期間
art-55/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-3
where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following item) took place on or before the day two days before the day one year before the first day of that business year of a split-off subsidiary corporation, and on the last day of the base period for that business year that split-off subsidiary corporation falls under the specified requirement (meaning the specified requirement prescribed in Article 12, paragraph (3) of the Act; the same applies in the following item), and the total of the amount set out in (a) and the amount set out in (b) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation:
machine translation, not official
**イ** 当該新設分割子法人の当該事業年度の基準期間における課税売上高として第二十三条第三項の規定の例により計算した金額
art-55/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-3/sub-1
the amount calculated in the manner provided in Article 23, paragraph (3) as the taxable sales of that split-off subsidiary corporation in the base period for that business year;
machine translation, not official
**ロ** 新設分割親法人のイの基準期間に対応する期間における課税売上高として第二十三条第四項の規定の例により計算した金額
art-55/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-3/sub-2
the amount calculated in the manner provided in Article 23, paragraph (4) as the taxable sales of the split-off parent corporation in the period corresponding to the base period referred to in (a);
machine translation, not official
**四** 新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。）と当該新設分割子法人の当該基準期間に対応する期間における課税売上高として第二十三条第五項の規定の例により計算した金額との合計額が五千万円を超えるとき。 当該新設分割親法人の当該事業年度に含まれる課税期間
art-55/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-4
where a corporate split, etc. took place on or before the day two days before the day one year before the first day of that business year of a split-off parent corporation, and on the last day of the base period for that business year a split-off subsidiary corporation falls under the specified requirement, and the total of the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act) for that business year of that split-off parent corporation and the amount calculated in the manner provided in Article 23, paragraph (5) as the taxable sales of that split-off subsidiary corporation in the period corresponding to that base period exceeds 50 million yen: the taxable periods included in that business year of that split-off parent corporation.
machine translation, not official
### 第五十六条（事業を開始した日の属する課税期間等の範囲） — Scope of the Taxable Period Including the Day on Which a Business Commenced, etc.
caption: machine translation, not official
art-56 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56
**第一項** 法第三十七条第一項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、次に掲げる課税期間とする。
art-56/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1
The taxable period that includes the day on which a business was commenced, as prescribed in Article 37, paragraph (1) of the Act, and other taxable periods specified by Cabinet Order are the following taxable periods:
machine translation, not official
**一** 事業者が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
art-56/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1/item-1
the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
machine translation, not official
**二** 個人事業者が相続により法第三十七条第一項の規定の適用を受けていた被相続人の事業を承継した場合における当該相続のあつた日の属する課税期間（法第十条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
art-56/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1/item-2
the taxable period that includes the day on which the inheritance took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 10, paragraph (1) of the Act) in the case where an individual business operator has succeeded, through inheritance, to the business of a decedent that had been subject to the application of Article 37, paragraph (1) of the Act;
machine translation, not official
**三** 法人が合併（合併により法人を設立する場合を除く。）により法第三十七条第一項の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間（法第十一条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
art-56/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1/item-3
the taxable period that includes the day on which the merger took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 11, paragraph (1) of the Act) in the case where a corporation has succeeded, through a merger (excluding the case where a corporation is established through the merger), to the business of a merged corporation that had been subject to the application of Article 37, paragraph (1) of the Act;
machine translation, not official
**四** 法人が吸収分割により法第三十七条第一項の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間（法第十二条第五項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
art-56/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1/item-4
the taxable period that includes the day on which the absorption-type company split took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 12, paragraph (5) of the Act) in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had been subject to the application of Article 37, paragraph (1) of the Act.
machine translation, not official
**第二項** 法第三十七条第三項ただし書に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、前項各号に掲げる課税期間とする。
art-56/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-2
The taxable period that includes the day on which a business was commenced and other taxable periods specified by Cabinet Order as prescribed in the proviso to Article 37, paragraph (3) of the Act are the taxable periods set out in the items of the preceding paragraph.
machine translation, not official
### 第五十七条（中小事業者の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
caption: machine translation, not official
art-57 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57
**第一項** 次項及び第三項に定めるもののほか、法第三十七条第一項第一号に規定する政令で定める事業は、次の各号に掲げる事業とし、同項第一号に規定する政令で定める率は、当該事業の区分に応じ当該各号に定める率とする。
art-57/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
In addition to what is provided for in the following paragraph and paragraph (3), the businesses specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act are the businesses set out in the following items, and the rate specified by Cabinet Order as prescribed in item (i) of that paragraph is the rate specified in each of the following items for the category of those businesses:
machine translation, not official
**一** 第一種事業 百分の九十
art-57/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1/item-1
type 1 business: 90/100;
machine translation, not official
**二** 第二種事業 百分の八十
art-57/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1/item-2
type 2 business: 80/100;
machine translation, not official
**三** 第三種事業 百分の七十
art-57/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1/item-3
type 3 business: 70/100;
machine translation, not official
**四** 第五種事業 百分の五十
art-57/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1/item-4
type 5 business: 50/100;
machine translation, not official
**五** 第六種事業 百分の四十
art-57/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1/item-5
type 6 business: 40/100.
machine translation, not official
**第二項** 事業者の営む事業が前項各号に掲げる事業又は第四種事業のうち二以上の事業である場合には、法第三十七条第一項第一号に規定する政令で定める率は、次の各号に規定する残額の合計額（次項において「売上げに係る消費税額」という。）のうちに当該各号に掲げる金額の合計額の占める割合とする。
art-57/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
Where the businesses carried on by a business operator are two or more businesses among type 4 business and the businesses set out in the items of the preceding paragraph, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act is the ratio of the total of the amounts set out in the following items to the total of the remainders prescribed in those items (referred to as "consumption tax on sales" in the following paragraph):
machine translation, not official
**一** 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
art-57/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-1
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;
machine translation, not official
**二** 当該課税期間中に国内において行つた第二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二種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ロにおいて「第二種事業に係る消費税額」という。）に百分の八十を乗じて計算した金額
art-57/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-2
the amount calculated by multiplying by 80/100 the remainder (referred to as "consumption tax for type 2 business" in item (ii), (b) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 2 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 2 business made during that taxable period;
machine translation, not official
**三** 当該課税期間中に国内において行つた第三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三種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ハにおいて「第三種事業に係る消費税額」という。）に百分の七十を乗じて計算した金額
art-57/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-3
the amount calculated by multiplying by 70/100 the remainder (referred to as "consumption tax for type 3 business" in item (ii), (c) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 3 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 3 business made during that taxable period;
machine translation, not official
**四** 当該課税期間中に国内において行つた第四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四種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ニにおいて「第四種事業に係る消費税額」という。）に百分の六十を乗じて計算した金額
art-57/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-4
the amount calculated by multiplying by 60/100 the remainder (referred to as "consumption tax for type 4 business" in item (ii), (d) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 4 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 4 business made during that taxable period;
machine translation, not official
**五** 当該課税期間中に国内において行つた第五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五種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額（次項第二号ホにおいて「第五種事業に係る消費税額」という。）に百分の五十を乗じて計算した金額
art-57/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-5
the amount calculated by multiplying by 50/100 the remainder (referred to as "consumption tax for type 5 business" in item (ii), (e) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 5 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 5 business made during that taxable period;
machine translation, not official
**六** 当該課税期間中に国内において行つた第六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六種事業に係る売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額に百分の四十を乗じて計算した金額
art-57/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-6
the amount calculated by multiplying by 40/100 the remainder obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 6 business made in Japan during that taxable period, the total amount of consumption tax on refunds, etc. of consideration for sales pertaining to type 6 business made during that taxable period.
machine translation, not official
**第三項** 前項の場合において、次に掲げる場合に該当するときは、法第三十七条第一項第一号に規定する政令で定める率は、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める割合とすることができる。
art-57/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3
In the case of the preceding paragraph, where a business operator falls under any of the following cases, the rate specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (i) of the Act may, notwithstanding the preceding paragraph, be the ratio specified in each of the following items for the category of cases set out in that item:
machine translation, not official
**一** 当該事業者の当該課税期間における課税売上高（当該課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、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。）の対価の額の合計額から当該課税期間中に行つた売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次号において同じ。）のうちに当該課税期間中に国内において行つた特定一事業（第一項各号に掲げる事業又は第四種事業のうち一の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定一事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合 次に掲げる場合の区分に応じそれぞれ次に定める割合
art-57/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding 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) made in Japan by that business operator during that taxable period relating to a specified single business (meaning one business among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to that specified single business, to the taxable sales of that business operator for that taxable period (meaning the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that taxable period, the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period; the same applies in the following item) is 75/100 or more: the ratio specified respectively for the following categories of cases:
machine translation, not official
**イ** 当該特定一事業が第一種事業である場合 百分の九十
art-57/par-3/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-1
where that specified single business is a type 1 business: 90/100;
machine translation, not official
**ロ** 当該特定一事業が第二種事業である場合 百分の八十
art-57/par-3/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-2
where that specified single business is a type 2 business: 80/100;
machine translation, not official
**ハ** 当該特定一事業が第三種事業である場合 百分の七十
art-57/par-3/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-3
where that specified single business is a type 3 business: 70/100;
machine translation, not official
**ニ** 当該特定一事業が第四種事業である場合 百分の六十
art-57/par-3/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-4
where that specified single business is a type 4 business: 60/100;
machine translation, not official
**ホ** 当該特定一事業が第五種事業である場合 百分の五十
art-57/par-3/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-5
where that specified single business is a type 5 business: 50/100;
machine translation, not official
**ヘ** 当該特定一事業が第六種事業である場合 百分の四十
art-57/par-3/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-1/sub-6
where that specified single business is a type 6 business: 40/100;
machine translation, not official
**二** 当該事業者の当該課税期間における課税売上高のうちに当該課税期間中に国内において行つた特定二事業（第一項各号に掲げる事業又は第四種事業のうち二の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定二事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合 次に掲げる場合の区分に応じそれぞれ次に定める割合
art-57/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan by that business operator during that taxable period relating to specified two businesses (meaning two businesses among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to those specified two businesses, to the taxable sales of that business operator for that taxable period is 75/100 or more: the ratio specified respectively for the following categories of cases:
machine translation, not official
**イ** 当該特定二事業が第一種事業と第一種事業以外の事業とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
art-57/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1
where the specified two businesses are a type 1 business and a business other than a type 1 business: the ratio of the total of the following amounts to the consumption tax on sales:
machine translation, not official
**（１）** 前項第一号に掲げる金額
art-57/par-3/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-1
the amount set out in item (i) of the preceding paragraph;
machine translation, not official
**（２）** 売上げに係る消費税額から第一種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
art-57/par-3/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 1 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
machine translation, not official
**（ｉ）** 当該第一種事業以外の事業が第二種事業である場合 百分の八十
art-57/par-3/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2/sub3-1
where the business other than that type 1 business is a type 2 business: 80/100;
machine translation, not official
**（ｉｉ）** 当該第一種事業以外の事業が第三種事業である場合 百分の七十
art-57/par-3/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2/sub3-2
where the business other than that type 1 business is a type 3 business: 70/100;
machine translation, not official
**（ｉｉｉ）** 当該第一種事業以外の事業が第四種事業である場合 百分の六十
art-57/par-3/item-2/sub-1/sub2-2/sub3-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2/sub3-3
where the business other than that type 1 business is a type 4 business: 60/100;
machine translation, not official
**（ｉｖ）** 当該第一種事業以外の事業が第五種事業である場合 百分の五十
art-57/par-3/item-2/sub-1/sub2-2/sub3-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2/sub3-4
where the business other than that type 1 business is a type 5 business: 50/100;
machine translation, not official
**（ｖ）** 当該第一種事業以外の事業が第六種事業である場合 百分の四十
art-57/par-3/item-2/sub-1/sub2-2/sub3-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-1/sub2-2/sub3-5
where the business other than that type 1 business is a type 6 business: 40/100;
machine translation, not official
**ロ** 当該特定二事業が第二種事業と第二種事業以外の事業（第一種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
art-57/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2
where the specified two businesses are a type 2 business and a business other than a type 2 business (excluding a type 1 business): the ratio of the total of the following amounts to the consumption tax on sales:
machine translation, not official
**（１）** 前項第二号に掲げる金額
art-57/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-1
the amount set out in item (ii) of the preceding paragraph;
machine translation, not official
**（２）** 売上げに係る消費税額から第二種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
art-57/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-2
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 2 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
machine translation, not official
**（ｉ）** 当該第二種事業以外の事業が第三種事業である場合 百分の七十
art-57/par-3/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-2/sub3-1
where the business other than that type 2 business is a type 3 business: 70/100;
machine translation, not official
**（ｉｉ）** 当該第二種事業以外の事業が第四種事業である場合 百分の六十
art-57/par-3/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-2/sub3-2
where the business other than that type 2 business is a type 4 business: 60/100;
machine translation, not official
**（ｉｉｉ）** 当該第二種事業以外の事業が第五種事業である場合 百分の五十
art-57/par-3/item-2/sub-2/sub2-2/sub3-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-2/sub3-3
where the business other than that type 2 business is a type 5 business: 50/100;
machine translation, not official
**（ｉｖ）** 当該第二種事業以外の事業が第六種事業である場合 百分の四十
art-57/par-3/item-2/sub-2/sub2-2/sub3-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-2/sub2-2/sub3-4
where the business other than that type 2 business is a type 6 business: 40/100;
machine translation, not official
**ハ** 当該特定二事業が第三種事業と第三種事業以外の事業（第一種事業及び第二種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
art-57/par-3/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3
where the specified two businesses are a type 3 business and a business other than a type 3 business (excluding a type 1 business and type 2 business): the ratio of the total of the following amounts to the consumption tax on sales:
machine translation, not official
**（１）** 前項第三号に掲げる金額
art-57/par-3/item-2/sub-3/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3/sub2-1
the amount set out in item (iii) of the preceding paragraph;
machine translation, not official
**（２）** 売上げに係る消費税額から第三種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
art-57/par-3/item-2/sub-3/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3/sub2-2
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 3 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
machine translation, not official
**（ｉ）** 当該第三種事業以外の事業が第四種事業である場合 百分の六十
art-57/par-3/item-2/sub-3/sub2-2/sub3-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3/sub2-2/sub3-1
where the business other than that type 3 business is a type 4 business: 60/100;
machine translation, not official
**（ｉｉ）** 当該第三種事業以外の事業が第五種事業である場合 百分の五十
art-57/par-3/item-2/sub-3/sub2-2/sub3-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3/sub2-2/sub3-2
where the business other than that type 3 business is a type 5 business: 50/100;
machine translation, not official
**（ｉｉｉ）** 当該第三種事業以外の事業が第六種事業である場合 百分の四十
art-57/par-3/item-2/sub-3/sub2-2/sub3-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-3/sub2-2/sub3-3
where the business other than that type 3 business is a type 6 business: 40/100;
machine translation, not official
**ニ** 当該特定二事業が第四種事業と第四種事業以外の事業（第一種事業、第二種事業及び第三種事業を除く。）とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
art-57/par-3/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-4
where the specified two businesses are a type 4 business and a business other than a type 4 business (excluding a type 1 business, type 2 business and type 3 business): the ratio of the total of the following amounts to the consumption tax on sales:
machine translation, not official
**（１）** 前項第四号に掲げる金額
art-57/par-3/item-2/sub-4/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-4/sub2-1
the amount set out in item (iv) of the preceding paragraph;
machine translation, not official
**（２）** 売上げに係る消費税額から第四種事業に係る消費税額を控除した金額に次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した金額
art-57/par-3/item-2/sub-4/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-4/sub2-2
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 4 business from the consumption tax on sales by the ratio specified respectively for the following categories of cases:
machine translation, not official
**（ｉ）** 当該第四種事業以外の事業が第五種事業である場合 百分の五十
art-57/par-3/item-2/sub-4/sub2-2/sub3-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-4/sub2-2/sub3-1
where the business other than that type 4 business is a type 5 business: 50/100;
machine translation, not official
**（ｉｉ）** 当該第四種事業以外の事業が第六種事業である場合 百分の四十
art-57/par-3/item-2/sub-4/sub2-2/sub3-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-4/sub2-2/sub3-2
where the business other than that type 4 business is a type 6 business: 40/100;
machine translation, not official
**ホ** 当該特定二事業が第五種事業と第六種事業とである場合 売上げに係る消費税額のうちに次に掲げる金額の合計額の占める割合
art-57/par-3/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-5
where the specified two businesses are a type 5 business and a type 6 business: the ratio of the total of the following amounts to the consumption tax on sales:
machine translation, not official
**（１）** 前項第五号に掲げる金額
art-57/par-3/item-2/sub-5/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-5/sub2-1
the amount set out in item (v) of the preceding paragraph;
machine translation, not official
**（２）** 売上げに係る消費税額から第五種事業に係る消費税額を控除した金額に百分の四十を乗じて計算した金額
art-57/par-3/item-2/sub-5/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2/sub-5/sub2-2
the amount calculated by multiplying the amount obtained by deducting the consumption tax for type 5 business from the consumption tax on sales by 40/100.
machine translation, not official
**第四項** 第一項各号に掲げる事業又は第四種事業のうち二以上の事業を営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、当該課税資産の譲渡等につきこれらの事業の種類ごとの区分をしていないものがある場合における前二項の規定の適用については、次に定めるところによる。
art-57/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4
The application of the preceding two paragraphs, where among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on two or more businesses among type 4 business and the businesses set out in the items of paragraph (1) there are those for which no classification has been made by type of those businesses, is as set out in the following items:
machine translation, not official
**一** 第一種事業と第二種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業に係るものであるか第二種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第二種事業に係るものとする。
art-57/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4/item-1
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business and a type 2 business, there are those for which no classification has been made as to whether they relate to a type 1 business or a type 2 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 2 business;
machine translation, not official
**二** 第一種事業又は第二種事業と第三種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業又は第二種事業に係るものであるか第三種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第三種事業に係るものとする。
art-57/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4/item-2
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business or type 2 business and a type 3 business, there are those for which no classification has been made as to whether they relate to a type 1 business or type 2 business or to a type 3 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 3 business;
machine translation, not official
**三** 第一種事業、第二種事業又は第三種事業と第四種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業、第二種事業又は第三種事業に係るものであるか第四種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第四種事業に係るものとする。
art-57/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4/item-3
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business or type 3 business and a type 4 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business or type 3 business or to a type 4 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 4 business;
machine translation, not official
**四** 第一種事業、第二種事業、第三種事業又は第四種事業と第五種事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第一種事業、第二種事業、第三種事業又は第四種事業に係るものであるか第五種事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第五種事業に係るものとする。
art-57/par-4/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4/item-4
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 1 business, type 2 business, type 3 business or type 4 business and a type 5 business, there are those for which no classification has been made as to whether they relate to a type 1 business, type 2 business, type 3 business or type 4 business or to a type 5 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 5 business;
machine translation, not official
**五** 第六種事業と第六種事業以外の事業とを営む事業者が当該課税期間中に国内において行つた課税資産の譲渡等で、第六種事業に係るものであるか第六種事業以外の事業に係るものであるかの区分をしていないものがある場合には、当該区分をしていない課税資産の譲渡等は、第六種事業に係るものとする。
art-57/par-4/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4/item-5
where, among the taxable transfers, etc. of assets conducted in Japan during the taxable period by a business operator that carries on a type 6 business and a business other than a type 6 business, there are those for which no classification has been made as to whether they relate to a type 6 business or to a business other than a type 6 business, the taxable transfers, etc. of assets for which no classification has been made are to be treated as relating to a type 6 business.
machine translation, not official
**第五項** 前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-57/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5
In the preceding paragraphs, the meanings of the terms set out in the following items are as prescribed in those items.
machine translation, not official
**一** 第一種事業 卸売業をいう。
art-57/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
type 1 business: means wholesale business;
machine translation, not official
**二** 第二種事業 次に掲げる事業をいう。
art-57/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
type 2 business: means the following businesses:
machine translation, not official
**イ** 小売業
art-57/par-5/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2/sub-1
retail business;
machine translation, not official
**ロ** 農業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
art-57/par-5/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2/sub-2
agriculture (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
machine translation, not official
**ハ** 林業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
art-57/par-5/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2/sub-3
forestry (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
machine translation, not official
**ニ** 漁業（法別表第一第一号に掲げる飲食料品の譲渡を行う部分に限る。）
art-57/par-5/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2/sub-4
fishery (limited to the part that conducts transfers of food and drink items set out in Appended Table 1, item (i) of the Act);
machine translation, not official
**三** 第三種事業 次に掲げる事業（前二号に掲げる事業に該当するもの及び加工賃その他これに類する料金を対価とする役務の提供を行う事業を除く。）をいう。
art-57/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3
type 3 business: means the following businesses (excluding those that fall under the businesses set out in the preceding two items and businesses that conduct the provision of services for consideration in the form of processing fees or similar charges):
machine translation, not official
**イ** 農業
art-57/par-5/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-1
agriculture;
machine translation, not official
**ロ** 林業
art-57/par-5/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-2
forestry;
machine translation, not official
**ハ** 漁業
art-57/par-5/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-3
fishery;
machine translation, not official
**ニ** 鉱業
art-57/par-5/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-4
mining;
machine translation, not official
**ホ** 建設業
art-57/par-5/item-3/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-5
construction business;
machine translation, not official
**ヘ** 製造業（製造した棚卸資産を小売する事業を含む。）
art-57/par-5/item-3/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-6
manufacturing (including a business of retail sale of inventory that has been manufactured);
machine translation, not official
**ト** 電気業、ガス業、熱供給業及び水道業
art-57/par-5/item-3/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3/sub-7
electricity business, gas business, heat supply business and water supply business;
machine translation, not official
**四** 第五種事業 次に掲げる事業（前三号に掲げる事業に該当するものを除く。）をいう。
art-57/par-5/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4
type 5 business: means the following businesses (excluding those that fall under the businesses set out in the preceding three items):
machine translation, not official
**イ** 運輸通信業
art-57/par-5/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4/sub-1
transportation and communications business;
machine translation, not official
**ロ** 金融業及び保険業
art-57/par-5/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4/sub-2
finance business and insurance business;
machine translation, not official
**ハ** サービス業（飲食店業に該当するものを除く。）
art-57/par-5/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4/sub-3
service industry (excluding those that fall under the restaurant business);
machine translation, not official
**五** 第六種事業 不動産業（前各号に掲げる事業に該当するものを除く。）をいう。
art-57/par-5/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-5
type 6 business: means real estate business (excluding those that fall under the businesses set out in the preceding items);
machine translation, not official
**六** 第四種事業 前各号に掲げる事業以外の事業をいう。
art-57/par-5/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-6
type 4 business: means businesses other than those set out in the preceding items;
machine translation, not official
**七** 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。
art-57/par-5/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-7
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.
machine translation, not official
**第六項** 前項第一号の卸売業とは、他の者から購入した商品をその性質及び形状を変更しないで他の事業者に対して販売する事業をいうものとし、同項第二号イの小売業とは、他の者から購入した商品をその性質及び形状を変更しないで販売する事業で同項第一号に掲げる事業以外のものをいうものとする。
art-57/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-6
The wholesale business in item (i) of the preceding paragraph means a business of selling goods purchased from another person to another business operator without changing their nature and form, and the retail business in item (ii), (a) of that paragraph means a business of selling goods purchased from another person without changing their nature and form, other than a business set out in item (i) of that paragraph.
machine translation, not official
### 第五十七条の二（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — Special Provisions on Notification, etc. to the Effect of Being Subject to the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
caption: machine translation, not official
art-57-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2
**第一項** 法第三十七条第一項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五十六条第一項に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第三十七条第一項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は簡易課税制度選択適用届出書を当該適用を受けようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
art-57-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-1
Where a business operator that intends to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under that paragraph (hereinafter in this Article referred to as the "notification of election of the simplified tax system") by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is a taxable period prescribed in Article 56, paragraph (1), the last day of that taxable period; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of Article 37, paragraph (1) of the Act for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of election of the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to be subject to that application.
machine translation, not official
**第二項** 法第三十七条第一項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「簡易課税制度選択不適用届出書」という。）を法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合において、当該課税期間以後の課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は簡易課税制度選択不適用届出書を当該適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
art-57-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-2
Where a business operator that intends to cease to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; hereinafter in this Article referred to as the "notification of withdrawal from the simplified tax system") by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of withdrawal from the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application.
machine translation, not official
**第三項** 前二項の承認を受けようとする事業者は、法第三十七条第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の年月日、簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書を当該課税期間の初日の前日までに提出できなかつた事情その他財務省令で定める事項を記載した申請書を、当該事情がやんだ後相当の期間内に、その納税地を所轄する税務署長に提出しなければならない。
art-57-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-3
A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after those circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be, or to cease to be, subject to the application of Article 37, paragraph (1) of the Act, the circumstances in which it was unable to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第四項** 税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。
art-57-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-4
Where a written application under the preceding paragraph has been submitted, the district director is to reject the application if the district director finds that there were no unavoidable circumstances for the applicant business operator's inability to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of the taxable period relating to the application.
machine translation, not official
**第五項** 税務署長は、第三項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
art-57-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-5
Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing.
machine translation, not official
### 第五十七条の三（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
caption: machine translation, not official
art-57-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3
**第一項** 法第三十七条の二第六項に規定する政令で定める課税期間は、次に掲げる要件の全てに該当する課税期間のうちいずれか一の課税期間とする。
art-57-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-1
The taxable period specified by Cabinet Order as prescribed in Article 37-2, paragraph (6) of the Act is any one taxable period among the taxable periods that satisfy all of the following requirements:
machine translation, not official
**一** 法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日から当該災害その他やむを得ない理由のやんだ日までの間に開始した課税期間であること。
art-57-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-1/item-1
it is a taxable period that commenced during the period from the day on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred to the day on which that disaster or other unavoidable cause ceased;
machine translation, not official
**二** 前号の災害その他やむを得ない理由の生じた日の属する課税期間（法第三十七条の二第六項の承認を受けた課税期間に限る。）の翌課税期間以後の課税期間でないこと。
art-57-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-1/item-2
it is not a taxable period on or after the taxable period following the taxable period (limited to the taxable period for which the approval under Article 37-2, paragraph (6) of the Act was obtained) that includes the day on which the disaster or other unavoidable cause referred to in the preceding item occurred;
machine translation, not official
**三** 法第三十七条第六項に規定する翌課税期間の初日から同日以後二年を経過する日までの間に開始した課税期間であること。
art-57-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-1/item-3
it is a taxable period that commenced during the period from the first day of the following taxable period prescribed in Article 37, paragraph (6) of the Act to the day on which two years have elapsed from that first day.
machine translation, not official
**第二項** 法第三十七条の二第一項又は第六項の承認を受けた事業者が、その承認前に法第四十二条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの（当該承認を受けた法第三十七条の二第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間に係るものに限る。）を提出している場合には、当該申告書に係る法第四十三条第一項第三号の規定の適用については、同号中「消費税額の合計額」とあるのは、「消費税額（第三十七条の二第一項又は第六項の承認がなかつたものとして計算した場合の消費税額をいう。）の合計額」とする。
art-57-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-2
Where a business operator that has obtained the approval under Article 37-2, paragraph (1) or (6) of the Act has, before that approval, submitted a return under Article 42, paragraph (1), (4) or (6) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act (limited to one relating to the elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) of the Act or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article for which that approval was obtained), for the application of Article 43, paragraph (1), item (iii) of the Act to that return, the phrase "total of the amounts of consumption tax" in that item is deemed to be replaced with "total of the amounts of consumption tax (meaning the amount of consumption tax calculated on the assumption that the approval under Article 37-2, paragraph (1) or (6) had not been obtained)".
machine translation, not official
### 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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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
### 第五十八条の二（売上げに係る対価の返還等に係る帳簿の記載事項等） — Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Sales, etc.
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art-58-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2
**第一項** 法第三十八条第一項の規定の適用を受けようとする事業者は、次に掲げる事項（売上げに係る対価の返還等が第七十条の十一各号に掲げる事業に係るものである場合には、第二号から第四号までに掲げる事項）を帳簿に整然と、かつ、明瞭に記録しなければならない。
art-58-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1
A business operator seeking to be subject to the application of Article 38, paragraph (1) of the Act must record the following matters (where the refund, etc. of consideration for sales relates to a business set out in the items of Article 70-11, the matters set out in items (ii) through (iv)) in its books in an orderly and clear manner:
machine translation, not official
**一** 売上げに係る対価の返還等を受けた者の氏名又は名称
art-58-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-1
the name or title of the person that received the refund, etc. of consideration for sales;
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**二** 売上げに係る対価の返還等を行つた年月日
art-58-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-2
the date on which the refund, etc. of consideration for sales was made;
machine translation, not official
**三** 売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（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が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-58-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-3
the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**四** 税率の異なるごとに区分した売上げに係る対価の返還等をした金額
art-58-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-4
the amount of the refund, etc. of consideration for sales made, classified by differing tax rate.
machine translation, not official
**第二項** 前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。次項において同じ。）を経過した日から七年間、当該事業者の納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-58-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-2
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
machine translation, not official
**第三項** 前項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。
art-58-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-3
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
machine translation, not official
### 第五十八条の三（特定課税仕入れに係る対価の返還等に係る帳簿の記載事項等） — Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Specified Taxable Purchases, etc.
caption: machine translation, not official
art-58-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3
**第一項** 法第三十八条の二第一項の規定の適用を受けようとする事業者は、次に掲げる事項を帳簿に整然と、かつ、明瞭に記録しなければならない。
art-58-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1
A business operator seeking to be subject to the application of Article 38-2, paragraph (1) of the Act must record the following matters in its books in an orderly and clear manner:
machine translation, not official
**一** 特定課税仕入れに係る対価の返還等（法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をいう。以下この項において同じ。）をした者の氏名又は名称
art-58-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1/item-1
the name or title of the person that made a refund, etc. of consideration for specified taxable purchases (meaning the refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph);
machine translation, not official
**二** 特定課税仕入れに係る対価の返還等を受けた年月日
art-58-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1/item-2
the date on which the refund, etc. of consideration for specified taxable purchases was received;
machine translation, not official
**三** 特定課税仕入れに係る対価の返還等の内容
art-58-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1/item-3
the particulars of the refund, etc. of consideration for specified taxable purchases;
machine translation, not official
**四** 特定課税仕入れに係る対価の返還等を受けた金額
art-58-3/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1/item-4
the amount for which the refund, etc. of consideration for specified taxable purchases was received;
machine translation, not official
**五** 特定課税仕入れに係る対価の返還等である旨
art-58-3/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1/item-5
the fact that it is a refund, etc. of consideration for specified taxable purchases.
machine translation, not official
**第二項** 前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。次項において同じ。）を経過した日から七年間、当該事業者の納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-58-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-2
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
machine translation, not official
**第三項** 前項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。
art-58-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-3
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
machine translation, not official
### 第五十九条（貸倒れの範囲等） — Scope of Bad Debt, etc.
caption: machine translation, not official
art-59 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59
**第一項** 法第三十九条第一項に規定する政令で定める事実は、次に掲げる事実とする。
art-59/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1
The facts specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act are the following facts:
machine translation, not official
**一** 再生計画認可の決定により債権の切捨てがあつたこと。
art-59/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-1
the fact that a claim has been written off by a decision to approve a rehabilitation plan;
machine translation, not official
**二** 特別清算に係る協定の認可の決定により債権の切捨てがあつたこと。
art-59/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-2
the fact that a claim has been written off by a decision to approve an arrangement relating to special liquidation;
machine translation, not official
**三** 債権に係る債務者の財産の状況、支払能力等からみて当該債務者が債務の全額を弁済できないことが明らかであること。
art-59/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-3
the fact that it is clear, in light of the status of the property, ability to pay and other circumstances of the debtor of the claim, that the debtor cannot repay the full amount of the debt;
machine translation, not official
**四** 前三号に掲げる事実に準ずるものとして財務省令で定める事実
art-59/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-4
facts specified by Ministry of Finance Order as being equivalent to the facts set out in the preceding three items.
machine translation, not official
### 第六十条（貸倒れ等により領収をすることができなくなつた金額に軽減対象課税資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — Special Provisions on Calculation of Consumption Tax Where the Amount That Has Become Uncollectible Due to Bad Debt, etc. Includes an Amount Pertaining to Taxable Transfers, etc. of Assets Subject to the Reduced Rate
caption: machine translation, not official
art-60 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60
**第一項** 事業者（法第三十九条第一項に規定する事業者をいう。次項において同じ。）が、同条第一項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつた場合（以下この項において「貸倒れ等」という。）において、当該領収をすることができなくなつた課税資産の譲渡等の税込価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、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に、当該貸倒れ等の対象となつた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、同条第一項の規定を適用する。
art-60/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60/par-1
Where a business operator (meaning the business operator prescribed in Article 39, paragraph (1) of the Act; the same applies in the following paragraph) has become unable to collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "bad debt, etc."), and the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible 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 39, paragraph (1) of the Act applies with the amount calculated by multiplying the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible by the proportion that the tax-inclusive price of taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of the taxable transfers, etc. of assets that were subject to that bad debt, etc. treated as the amount of the portion pertaining to those taxable transfers, etc. of assets subject to the reduced rate.
machine translation, not official
**第二項** 事業者が、法第三十九条第一項の規定の適用を受けた同項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をした場合において、当該領収をした税込価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、当該領収をした税込価額に、これらの課税資産の譲渡等の時におけるこれらの課税資産の譲渡等の税込価額の合計額のうちに当該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、領収をした軽減対象課税資産の譲渡等に係る税込価額として、同条第三項の規定を適用する。
art-60/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60/par-2
Where a business operator has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in Article 39, paragraph (1) of the Act, to which that paragraph has been applied, and the tax-inclusive price collected 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 39, paragraph (3) of the Act applies with the amount calculated by multiplying the tax-inclusive price collected by the proportion that the tax-inclusive price of those taxable transfers, etc. of assets subject to the reduced rate accounts for in the total of the tax-inclusive price of those taxable transfers, etc. of assets at the time of those taxable transfers, etc. of assets treated as the tax-inclusive price pertaining to the taxable transfers, etc. of assets subject to the reduced rate that was collected.
machine translation, not official
### 第六十一条 〔削除 / repealed〕
art-61 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-61
**第一項** 削除
art-61/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-61/par-1
---
## Cites
- art-46/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-1: 法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-1: 同項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-2: 法第五十七条の四第二項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-2: 同項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-2: 第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-2#art-70-10
- art-46/par-1/item-3: 法第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-3: 同項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-3: この項 → 消費税法施行令 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1
- art-46/par-1/item-3: 第四十九条 → 消費税法施行令 第四十九条 (Article 49), art-49 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49
- art-46/par-1/item-3: 第五十条 → 消費税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50
- art-46/par-1/item-3: 法第五十七条の四第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-3: 第二項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-4: 法第三十条第九項第三号 → 消費税法 第三十条第九項第三号 (Article 30, paragraph (9), item (iii)), art-30/par-9/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-4: 第四十九条第四項第六号 → 消費税法施行令 第四十九条第四項第六号 (Article 49, paragraph (4), item (vi)), art-49/par-4/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-6
- art-46/par-1/item-5: 法第三十条第九項第四号 → 消費税法 第三十条第九項第四号 (Article 30, paragraph (9), item (iv)), art-30/par-9/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-4 (e-Gov law ID 363AC0000000108)
- art-46/par-1/item-5: 第四十九条第六項第五号 → 消費税法施行令 第四十九条第六項第五号 (Article 49, paragraph (6), item (v)), art-49/par-6/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-5
- art-46/par-1/item-6: 第四十九条第一項第一号 → 消費税法施行令 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1
- art-46/par-1/item-6: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-46/par-2: 前項 → 消費税法施行令 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1
- art-46/par-2: 法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-46/par-2: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-46/par-3: 法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-46/par-3: 同条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 (e-Gov law ID 363AC0000000108)
- art-46/par-3: 第一項 → 消費税法施行令 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-1
- art-46/par-3: 前項 → 消費税法施行令 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46/par-2
- art-46/par-3: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-46-2/par-1: 関税法第七十三条第一項 → e-Gov law 329AC0000000061, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-46-2/par-1: この条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46-2
- art-46-2/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-46-2/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-46-2/par-1: 第五十条第一項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-1
- art-46-2/par-1: 第二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-2
- art-46-2/par-2: 前項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-46-2/par-1
- art-46-2/par-2: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第七条第一項 → e-Gov law 330AC0000000037, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-46-2/par-2: 同条第十項 → e-Gov law 330AC0000000037, 第七条第十項 (Article 7, paragraph (10)), art-7/par-10 — not held in this collection
- art-46-2/par-2: 関税法第七十七条第六項 → e-Gov law 329AC0000000061, 第七十七条第六項 (Article 77, paragraph (6)), art-77/par-6 — not held in this collection
- art-47/par-1: 法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-2 (e-Gov law ID 363AC0000000108)
- art-47/par-1: 同項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-47/par-1: 次項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-2
- art-47/par-1: 第三項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-3
- art-47/par-1: 第六項 → 消費税法施行令 第四十七条第六項 (Article 47, paragraph (6)), art-47/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-6
- art-47/par-2: 前項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-1
- art-47/par-2: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-47/par-2: 次項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-3
- art-47/par-2: 第五項 → 消費税法施行令 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-5
- art-47/par-2: 第六項 → 消費税法施行令 第四十七条第六項 (Article 47, paragraph (6)), art-47/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-6
- art-47/par-3: 前項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-2
- art-47/par-4: 前二項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-2
- art-47/par-4: 前二項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-3
- art-47/par-5: 第三項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-3
- art-47/par-6: 第一項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-1
- art-47/par-6: 第二項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-46#art-47/par-2
- art-47/par-6: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-47-2/par-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-47-2/par-1: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108)
- art-47-2/par-1: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-47-2/par-1: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-47-2/par-1: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-47-2/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-48/par-1: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108)
- art-48/par-1: 第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-48/par-1: 第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2
- art-48/par-1/item-1: この条 → 消費税法施行令 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48
- art-48/par-1/item-1: 第五十三条第三項第一号 → 消費税法施行令 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-1
- art-48/par-1/item-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-48/par-1/item-1: この項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1
- art-48/par-1/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-48/par-1/item-2/sub-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-48/par-1/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-48/par-2: 前項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-48/par-2/item-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-48/par-2/item-2: 第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-4
- art-48/par-2/item-3: この条 → 消費税法施行令 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48
- art-48/par-2/item-3/sub-2: 第十条第三項第一号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
- art-48/par-2/item-3/sub-3: 第十条第三項第六号 → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-48/par-3: 第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-48/par-4: 第一項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1
- art-48/par-4: 第二条第一項第四号 → 消費税法施行令 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-4
- art-48/par-5: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-48/par-5: 第九条第二項 → 消費税法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-2
- art-48/par-5: 同条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-1
- art-48/par-5: 第三号 → 消費税法施行令 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-3
- art-48/par-5: 第二項第三号 → 消費税法施行令 第四十八条第二項第三号 (Article 48, paragraph (2), item (iii)), art-48/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2/item-3
- art-48/par-5: 第三項 → 消費税法施行令 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-3
- art-48/par-5: 同項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-4
- art-48/par-5: 第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-48/par-6: 第十条第三項第六号 → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-48/par-6: 第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-49/par-1: 法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-49/par-1/item-1: 法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-49/par-1/item-1/sub-1: 第七十条の九第二項第一号 → 消費税法施行令 第七十条の九第二項第一号 (Article 70-9, paragraph (2), item (i)), art-70-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-2#art-70-9/par-2/item-1
- art-49/par-1/item-1/sub-2: 法第五十七条の四第二項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 (e-Gov law ID 363AC0000000108)
- art-49/par-1/item-1/sub-2: 第二号 → 消費税法 第五十七条の四第二項第二号 (Article 57-4, paragraph (2), item (ii)), art-57-4/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-2 (e-Gov law ID 363AC0000000108)
- art-49/par-1/item-1/sub-3/sub2-1: 古物営業法（昭和二十四年法律第百八号）第二条第二項 → 古物営業法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/secondhand-goods-business-act/art-2/par-2 (e-Gov law ID 324AC0000000108)
- art-49/par-1/item-1/sub-3/sub2-1: 同条第三項 → 古物営業法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/secondhand-goods-business-act/art-2/par-3 (e-Gov law ID 324AC0000000108)
- art-49/par-1/item-1/sub-3/sub2-1: 同条第一項 → 古物営業法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/secondhand-goods-business-act/art-2/par-1 (e-Gov law ID 324AC0000000108)
- art-49/par-1/item-1/sub-3/sub2-2: 質屋営業法（昭和二十五年法律第百五十八号）第一条第一項 → e-Gov law 325AC0000000158, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-2: 同条第二項 → e-Gov law 325AC0000000158, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-2: 同法第十八条第一項 → e-Gov law 325AC0000000158, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-3: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号 → 宅地建物取引業法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/real-estate-brokerage-act/art-2/par-1/item-2 (e-Gov law ID 327AC1000000176)
- art-49/par-1/item-1/sub-3/sub2-3: 同条第三号 → 宅地建物取引業法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/real-estate-brokerage-act/art-2/par-1/item-3 (e-Gov law ID 327AC1000000176)
- art-49/par-1/item-1/sub-3/sub2-4: 盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）第二条第四号 → e-Gov law 507AC0000000075, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-4: 同法第三条第一項 → e-Gov law 507AC0000000075, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-4: 同法第二条第三号 → e-Gov law 507AC0000000075, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-5: 資源の有効な利用の促進に関する法律（平成三年法律第四十八号）第二条第四項 → e-Gov law 403AC0000000048, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-49/par-1/item-1/sub-3/sub2-5: 同条第五項 → e-Gov law 403AC0000000048, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-49/par-1/item-1/sub-4: 法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-49/par-2: 前項第一号 → 消費税法施行令 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-1/item-1
- art-49/par-2: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-49/par-2: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-49/par-3: 第七十条の九第二項第二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-2#art-70-9/par-2/item-2
- art-49/par-3: 第七十条の十二第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-70-12/par-1
- art-49/par-3: 第五項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-70-12/par-5
- art-49/par-3: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-49/par-3: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-49/par-4: 法第三十条第九項第三号 → 消費税法 第三十条第九項第三号 (Article 30, paragraph (9), item (iii)), art-30/par-9/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 (e-Gov law ID 363AC0000000108)
- art-49/par-4/item-2: 法第五十七条の二第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-4 (e-Gov law ID 363AC0000000108)
- art-49/par-4/item-2: 第六項第一号 → 消費税法施行令 第四十九条第六項第一号 (Article 49, paragraph (6), item (i)), art-49/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-1
- art-49/par-4/item-5: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-49/par-4/item-5: 第六項第四号 → 消費税法施行令 第四十九条第六項第四号 (Article 49, paragraph (6), item (iv)), art-49/par-6/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-6/item-4
- art-49/par-5: 法第三十条第九項第四号 → 消費税法 第三十条第九項第四号 (Article 30, paragraph (9), item (iv)), art-30/par-9/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-4 (e-Gov law ID 363AC0000000108)
- art-49/par-5: 第七十条の九第二項第二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-2#art-70-9/par-2/item-2
- art-49/par-6: 法第三十条第九項第四号 → 消費税法 第三十条第九項第四号 (Article 30, paragraph (9), item (iv)), art-30/par-9/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-4 (e-Gov law ID 363AC0000000108)
- art-49/par-6/item-4: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-49/par-6/item-5: 法第五十七条の四第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-49/par-7: 法第三十条第九項第三号 → 消費税法 第三十条第九項第三号 (Article 30, paragraph (9), item (iii)), art-30/par-9/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 (e-Gov law ID 363AC0000000108)
- art-49/par-7: 第四号 → 消費税法 第三十条第九項第四号 (Article 30, paragraph (9), item (iv)), art-30/par-9/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-4 (e-Gov law ID 363AC0000000108)
- art-49/par-8: 法第三十条第九項第五号 → 消費税法 第三十条第九項第五号 (Article 30, paragraph (9), item (v)), art-30/par-9/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5 (e-Gov law ID 363AC0000000108)
- art-49/par-8/item-1: 関税法第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-49/par-8/item-1: 第三号 → 消費税法施行令 第四十九条第八項第三号 (Article 49, paragraph (8), item (iii)), art-49/par-8/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-3
- art-49/par-8/item-1: 第七号 → 消費税法施行令 第四十九条第八項第七号 (Article 49, paragraph (8), item (vii)), art-49/par-8/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-7
- art-49/par-8/item-1: 第八号 → 消費税法施行令 第四十九条第八項第八号 (Article 49, paragraph (8), item (viii)), art-49/par-8/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8/item-8
- art-49/par-8/item-1: 第七十一条第四項 → 消費税法施行令 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-71/par-4
- art-49/par-8/item-3: 関税法第七十三条第一項 → e-Gov law 329AC0000000061, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-49/par-8/item-4: 国税通則法第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-3 (e-Gov law ID 337AC0000000066)
- art-49/par-8/item-4: 同条第一項第一号 → 国税通則法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-1/item-1 (e-Gov law ID 337AC0000000066)
- art-49/par-8/item-5: 輸入品に対する内国消費税の徴収等に関する法律第七条第九項 → e-Gov law 330AC0000000037, 第七条第九項 (Article 7, paragraph (9)), art-7/par-9 — not held in this collection
- art-49/par-8/item-5: 同条第一項 → e-Gov law 330AC0000000037, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-49/par-8/item-6: 輸入品に対する内国消費税の徴収等に関する法律第七条第十項 → e-Gov law 330AC0000000037, 第七条第十項 (Article 7, paragraph (10)), art-7/par-10 — not held in this collection
- art-49/par-8/item-6: 関税法第七十七条第六項 → e-Gov law 329AC0000000061, 第七十七条第六項 (Article 77, paragraph (6)), art-77/par-6 — not held in this collection
- art-49/par-8/item-7: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 (e-Gov law ID 337AC0000000066)
- art-49/par-8/item-8: 国税通則法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-1 (e-Gov law ID 337AC0000000066)
- art-49/par-8/item-9: 関税法第八十五条第一項 → e-Gov law 329AC0000000061, 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — not held in this collection
- art-49/par-9: 前項 → 消費税法施行令 第四十九条第八項 (Article 49, paragraph (8)), art-49/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8
- art-49/par-9: 関税法第百二条第一項 → e-Gov law 329AC0000000061, 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — not held in this collection
- art-49/par-10: 第八項 → 消費税法施行令 第四十九条第八項 (Article 49, paragraph (8)), art-49/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-8
- art-49/par-10: 前項 → 消費税法施行令 第四十九条第九項 (Article 49, paragraph (9)), art-49/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-9
- art-50/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-50/par-1: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-50/par-1: 同条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108)
- art-50/par-1: 前条第七項 → 消費税法施行令 第四十九条第七項 (Article 49, paragraph (7)), art-49/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-7
- art-50/par-1: 第十項 → 消費税法施行令 第四十九条第十項 (Article 49, paragraph (10)), art-49/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-10
- art-50/par-1: 次項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-2
- art-50/par-1: 第三項 → 消費税法施行令 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-3
- art-50/par-1: この項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-1
- art-50/par-2: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-50/par-2: 同条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-50/par-3: 前二項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-1
- art-50/par-3: 前二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-2
- art-50-2/par-1: 法別表第二第十三号 → 消費税法 別表第二第十三号 (Appended Table 2, item (xiii)), appdx-2/item-13 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-13 (e-Gov law ID 363AC0000000108)
- art-50-2/par-1: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108)
- art-50-2/par-1: 第五十三条の四 → 消費税法施行令 第五十三条の四 (Article 53-4), art-53-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4
- art-50-2/par-1: この項 → 消費税法施行令 第五十条の二第一項 (Article 50-2, paragraph (1)), art-50-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-1
- art-50-2/par-1: 同条第一項 → 消費税法施行令 第五十三条の四第一項 (Article 53-4, paragraph (1)), art-53-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4/par-1
- art-50-2/par-1: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-50-2/par-1: 次項 → 消費税法施行令 第五十条の二第二項 (Article 50-2, paragraph (2)), art-50-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-2
- art-50-2/par-1: 第五十三条の四第二項 → 消費税法施行令 第五十三条の四第二項 (Article 53-4, paragraph (2)), art-53-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-4/par-2
- art-50-2/par-2: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-50-2/par-2: 同項第二号 → 消費税法 第十二条の四第一項第二号 (Article 12-4, paragraph (1), item (ii)), art-12-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-50-2/par-2: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108)
- art-51/par-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-51/par-1: 第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-4
- art-51/par-1: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-51/par-1: 同条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108)
- art-51/par-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-51/par-2: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-51/par-2: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2
- art-51/par-2: 同項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-51/par-3: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-51/par-3: 法第三十一条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108)
- art-51/par-3: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-51/par-3: 同項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2
- art-51/par-4: 前項 → 消費税法施行令 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-3
- art-51/par-4: 当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項 → e-Gov law 329CO0000000150, 第五十九条の二第二項 (Article 59-2, paragraph (2)), art-59-2/par-2 — not held in this collection
- art-52/par-1: 法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- art-52/par-1: 次項 → 消費税法施行令 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52/par-2
- art-52/par-1: 次条第一項 → 消費税法施行令 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-1
- art-52/par-1: 法第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 (e-Gov law ID 363AC0000000108)
- art-52/par-1: 同条第五項 → 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/ja/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-52/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/ja/consumption-tax-act/art-57-4/par-3/item-5 (e-Gov law ID 363AC0000000108)
- art-52/par-1: 第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-2#art-70-10
- art-52/par-1: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-52/par-1: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- art-52/par-2: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1: 法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1: 同条第二項 → 消費税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-1: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-1: 第三号 → 消費税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-2/sub-1: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-2/sub-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-1/item-2/sub-3: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-2: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-2: 同項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3: 法第三十二条第四項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3: 同条第五項 → 消費税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-5 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-1: 法第三十二条第四項第一号 → 消費税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-1 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-1: 第三号 → 消費税法 第三十二条第四項第三号 (Article 32, paragraph (4), item (iii)), art-32/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-2: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-2/sub-1: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-2/sub-2: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-3/item-2/sub-3: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-4: 第二項 → 消費税法施行令 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-52-2/par-2
- art-52-2/par-4: 法第三十二条第四項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4 (e-Gov law ID 363AC0000000108)
- art-52-2/par-4: 法第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-52-2/par-4: 法第三十二条第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-53/par-1: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-1: この条 → 消費税法施行令 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53
- art-53/par-1: この項 → 消費税法施行令 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-1
- art-53/par-1: 次項 → 消費税法施行令 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-2
- art-53/par-2: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-3: 第一号 → 消費税法施行令 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-1
- art-53/par-3: 第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-2
- art-53/par-3/item-1: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3/item-1: 第六項 → 消費税法施行令 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-6
- art-53/par-3/item-1: この条 → 消費税法施行令 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53
- art-53/par-3/item-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-53/par-3/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3/item-2/sub-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-53/par-3/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-2
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-3
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-4
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-5
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第六項 (Article 48, paragraph (6)), art-48/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-6
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-2
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-3
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-51/par-4
- art-53/par-4: 前項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3
- art-53/par-4: 前項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-53/par-4: 第五十三条第三項第一号 → 消費税法施行令 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-1
- art-53/par-4: 第一項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1
- art-53/par-4: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-2
- art-53/par-4: 第五十三条第三項第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3/item-2
- art-53/par-5: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-53/par-5: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-5: 第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3
- art-53/par-5: 法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-2 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-3
- art-53/par-6: 前項 → 消費税法施行令 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53/par-5
- art-53/par-6: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1: 第一号 → 消費税法施行令 第五十三条の二第一項第一号 (Article 53-2, paragraph (1), item (i)), art-53-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-1
- art-53-2/par-1: 第二号 → 消費税法施行令 第五十三条の二第一項第二号 (Article 53-2, paragraph (1), item (ii)), art-53-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-2
- art-53-2/par-1/item-1: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-1: この号 → 消費税法施行令 第五十三条の二第一項第一号 (Article 53-2, paragraph (1), item (i)), art-53-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-1
- art-53-2/par-1/item-1: 次号 → 消費税法施行令 第五十三条の二第一項第二号 (Article 53-2, paragraph (1), item (ii)), art-53-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1/item-2
- art-53-2/par-1/item-1: 同項 → 消費税法施行令 第五十三条の二第一項 (Article 53-2, paragraph (1)), art-53-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-1
- art-53-2/par-1/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-53-2/par-1/item-2: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-2: 次項第二号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2
- art-53-2/par-1/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-1/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2: 第一号 → 消費税法施行令 第五十三条の二第二項第一号 (Article 53-2, paragraph (2), item (i)), art-53-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-1
- art-53-2/par-2: 第二号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2
- art-53-2/par-2/item-1: 法第三十五条の二第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2/item-1: この号 → 消費税法施行令 第五十三条の二第二項第一号 (Article 53-2, paragraph (2), item (i)), art-53-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-1
- art-53-2/par-2/item-1: 次号 → 消費税法施行令 第五十三条の二第二項第二号 (Article 53-2, paragraph (2), item (ii)), art-53-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-2/par-2/item-2
- art-53-2/par-2/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-1/item-1
- art-53-2/par-2/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-2/par-2/item-2/sub-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: 法第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: この条 → 消費税法施行令 第五十三条の三 (Article 53-3), art-53-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-53#art-53-3
- art-53-3/par-1: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-53-3/par-1: 同条 → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 (e-Gov law ID 363AC0000000108)
- art-53-4/par-1: 第五十条の二第一項 → 消費税法施行令 第五十条の二第一項 (Article 50-2, paragraph (1)), art-50-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-1
- art-53-4/par-1: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108)
- art-53-4/par-1: 法第三十五条の二 → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 (e-Gov law ID 363AC0000000108)
- art-53-4/par-2: 第五十条の二第二項 → 消費税法施行令 第五十条の二第二項 (Article 50-2, paragraph (2)), art-50-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50-2/par-2
- art-53-4/par-2: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108)
- art-53-4/par-2: 法第三十五条の二 → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 (e-Gov law ID 363AC0000000108)
- art-53-4/par-3: 法第三十五条の二第二項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 (e-Gov law ID 363AC0000000108)
- art-53-4/par-3: 第二条第一項第一号から第三号まで → 消費税法施行令 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-1
- art-53-4/par-3: 第二条第一項第一号から第三号まで → 消費税法施行令 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-2
- art-53-4/par-3: 第二条第一項第一号から第三号まで → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-3
- art-53-4/par-3: 同条第二項 → 消費税法施行令 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-2
- art-54/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-54/par-1/item-3: 前二号 → 消費税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 消費税法施行令 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-2
- art-54/par-1/item-3: この号 → 消費税法施行令 第五十四条第一項第三号 (Article 54, paragraph (1), item (iii)), art-54/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1/item-3
- art-54/par-2: 前項 → 消費税法施行令 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-1
- art-54/par-3: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-54/par-3: 第五項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-5
- art-54/par-4: 前項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-3
- art-54/par-4: 法第三十六条第四項 → 消費税法 第三十六条第四項 (Article 36, paragraph (4)), art-36/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-4 (e-Gov law ID 363AC0000000108)
- art-54/par-4: 同条第二項 → 消費税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-2 (e-Gov law ID 363AC0000000108)
- art-54/par-5: 第三項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-3
- art-54/par-5: 前項 → 消費税法施行令 第五十四条第四項 (Article 54, paragraph (4)), art-54/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-4
- art-54/par-5: この項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-5
- art-55/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-1: この条 → 消費税法施行令 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55
- art-55/par-1/item-1: 第二十三条第一項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-1
- art-55/par-1/item-2: 第二十三条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
- art-55/par-1/item-3: 次号 → 消費税法施行令 第五十五条第一項第四号 (Article 55, paragraph (1), item (iv)), art-55/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-4
- art-55/par-1/item-3: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-3/sub-1: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-55/par-1/item-3/sub-2: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-55/par-1/item-4: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-4: 第二十三条第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-56/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-2: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-3: 法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-4: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-4: 法第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-56/par-2: 法第三十七条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 (e-Gov law ID 363AC0000000108)
- art-56/par-2: 前項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1
- art-57/par-1: 次項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
- art-57/par-1: 第三項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3
- art-57/par-1: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-2: 前項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
- art-57/par-2: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-2: 次項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3
- art-57/par-2/item-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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-57/par-2/item-1: この項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
- art-57/par-2/item-1: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-2/item-2: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-2/item-3: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-2/item-4: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-2/item-5: 次項第二号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-3: 前項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
- art-57/par-3: 法第三十七条第一項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-3/item-1: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-57/par-3/item-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-57/par-3/item-1: この条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57
- art-57/par-3/item-1: 次号 → 消費税法施行令 第五十七条第三項第二号 (Article 57, paragraph (3), item (ii)), art-57/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3/item-2
- art-57/par-3/item-1: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
- art-57/par-3/item-2: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
- art-57/par-3/item-2/sub-1/sub2-1: 前項第一号 → 消費税法施行令 第五十七条第二項第一号 (Article 57, paragraph (2), item (i)), art-57/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-1
- art-57/par-3/item-2/sub-2/sub2-1: 前項第二号 → 消費税法施行令 第五十七条第二項第二号 (Article 57, paragraph (2), item (ii)), art-57/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-2
- art-57/par-3/item-2/sub-3/sub2-1: 前項第三号 → 消費税法施行令 第五十七条第二項第三号 (Article 57, paragraph (2), item (iii)), art-57/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-3
- art-57/par-3/item-2/sub-4/sub2-1: 前項第四号 → 消費税法施行令 第五十七条第二項第四号 (Article 57, paragraph (2), item (iv)), art-57/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-4
- art-57/par-3/item-2/sub-5/sub2-1: 前項第五号 → 消費税法施行令 第五十七条第二項第五号 (Article 57, paragraph (2), item (v)), art-57/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2/item-5
- art-57/par-4: 第一項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
- art-57/par-4: 前二項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
- art-57/par-4: 前二項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3
- art-57/par-5: 前各項 → 消費税法施行令 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-1
- art-57/par-5: 前各項 → 消費税法施行令 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-2
- art-57/par-5: 前各項 → 消費税法施行令 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-3
- art-57/par-5: 前各項 → 消費税法施行令 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-4
- art-57/par-5/item-2/sub-2: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-5/item-2/sub-3: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-5/item-2/sub-4: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-57/par-5/item-3: 前二号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
- art-57/par-5/item-3: 前二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
- art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
- art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
- art-57/par-5/item-4: 前三号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3
- art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
- art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
- art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3
- art-57/par-5/item-5: 前各号 → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4
- art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
- art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
- art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-3
- art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-4
- art-57/par-5/item-6: 前各号 → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-5
- art-57/par-5/item-7: 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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-57/par-6: 前項第一号 → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-1
- art-57/par-6: 同項第二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57#art-57/par-5/item-2
- art-57-2/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-57-2/par-1: この条 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2
- art-57-2/par-1: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1
- art-57-2/par-1: この項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-1
- art-57-2/par-1: 第三項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-3
- art-57-2/par-1: 第四項 → 消費税法施行令 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-4
- art-57-2/par-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-57-2/par-2: 同条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 (e-Gov law ID 363AC0000000108)
- art-57-2/par-2: この条 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2
- art-57-2/par-3: 前二項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-1
- art-57-2/par-3: 前二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-2
- art-57-2/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-57-2/par-4: 前項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-3
- art-57-2/par-5: 第三項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-3
- art-57-3/par-1: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-1/item-1: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-1/item-2: 前号 → 消費税法施行令 第五十七条の三第一項第一号 (Article 57-3, paragraph (1), item (i)), art-57-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-3/par-1/item-1
- art-57-3/par-1/item-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-1/item-3: 法第三十七条第六項 → 消費税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-57-3/par-2: 法第四十三条第一項第三号 → 消費税法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-3 (e-Gov law ID 363AC0000000108)
- 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/ja/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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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/ja/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/ja/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/ja/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/ja/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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60
- art-58-2/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/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-58-2/par-1: 第七十条の十一 → 消費税法施行令 第七十条の十一 (Article 70-11), art-70-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-70-11
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第二号 (Article 58-2, paragraph (1), item (ii)), art-58-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-2
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第三号 (Article 58-2, paragraph (1), item (iii)), art-58-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-3
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第四号 (Article 58-2, paragraph (1), item (iv)), art-58-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1/item-4
- art-58-2/par-2: 前項 → 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/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-1
- art-58-2/par-2: 次項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-3
- art-58-2/par-3: 前項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-2
- art-58-3/par-1: 法第三十八条の二第一項 → 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/ja/consumption-tax-act/art-38-2/par-1 (e-Gov law ID 363AC0000000108)
- art-58-3/par-1/item-1: 法第三十八条の二第一項 → 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/ja/consumption-tax-act/art-38-2/par-1 (e-Gov law ID 363AC0000000108)
- art-58-3/par-1/item-1: この項 → 消費税法施行令 第五十八条の三第一項 (Article 58-3, paragraph (1)), art-58-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1
- art-58-3/par-2: 前項 → 消費税法施行令 第五十八条の三第一項 (Article 58-3, paragraph (1)), art-58-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-1
- art-58-3/par-2: 次項 → 消費税法施行令 第五十八条の三第三項 (Article 58-3, paragraph (3)), art-58-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-3
- art-58-3/par-3: 前項 → 消費税法施行令 第五十八条の三第二項 (Article 58-3, paragraph (2)), art-58-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-2
- art-59/par-1: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第一号 (Article 59, paragraph (1), item (i)), art-59/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-1
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-2
- art-59/par-1/item-4: 前三号 → 消費税法施行令 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-59/par-1/item-3
- art-60/par-1: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-60/par-1: 次項 → 消費税法施行令 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60/par-2
- art-60/par-1: この項 → 消費税法施行令 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-60/par-1
- art-60/par-2: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-60/par-2: 同条第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 (e-Gov law ID 363AC0000000108)
---
## 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 as 令和八年政令第九十六号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-023, 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-20261106T203801-023, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-024, 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-20261106T203801-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-025, 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-20261106T203801-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-026, 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-20261106T203801-026, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-027, 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-20261106T203801-027, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-028, 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-20261106T203801-028, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-029, 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-20261106T203801-029, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-030, 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-20261106T203801-030, translated 2026-11-07
- 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-032, 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-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-001, 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