# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十九条 (Article 19)

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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: 第十九条 (Article 19)（基準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） — address `art-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第十九条（基準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 Amounts of Refunds, etc. of Consideration for Export Transactions, etc. in Calculating Taxable Sales for the Base Period
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19</sup>

**第一項**  事業者が、基準期間において、法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除される課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。次条から第二十五条の四までにおいて同じ。）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、当該課税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。以下この条、第二十二条、第二十三条及び第二十五条の四第一項において同じ。）の全部若しくは一部の返還又は当該課税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（以下この条において「輸出取引等に係る対価の返還等」という。）をした場合には、法第九条第二項第一号イに掲げる金額の計算については、当該基準期間中に行つた当該輸出取引等に係る対価の返還等の金額を含めて行うものとする。
<sup>art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19/par-1</sup>
Where a business operator, in the base period, has received returned goods, or granted a discount or rebate, with respect to a taxable transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act or other laws or treaties (excluding those that fall under a specified transfer, etc. of assets; the same applies from the following Article through Article 25-4), and has thereby refunded all or part of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration provided for in Article 28, paragraph (1) of the Act; the same applies in this Article, Article 22, Article 23 and Article 25-4, paragraph (1)) or reduced all or part of the amount of accounts receivable or other claims pertaining to the amount of consideration for the taxable transfer, etc. of assets (referred to as the "refund, etc. of consideration for export transactions, etc." in this Article), the calculation of the amount listed in Article 9, paragraph (2), item (i), (a) of the Act is to be made including the amount of the refund, etc. of consideration for export transactions, etc. made during that base period.
<sup>machine translation, not official</sup>

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## Cites
- art-19/par-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-19/par-1: 法第八条第一項 → 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-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の四 (Article 20-4), art-20-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-4
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の五 (Article 20-5), art-20-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の六 (Article 20-6), art-20-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-21
- art-19/par-1: 次条から第二十五条の四まで → 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/art-22
- art-19/par-1: 次条から第二十五条の四まで → 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/art-23
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の三 (Article 25-3), art-25-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4
- art-19/par-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-19/par-1: この条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19
- art-19/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/art-25-4/par-1
- art-19/par-1: 法第九条第二項第一号 → 消費税法 第九条第二項第一号 (Article 9, paragraph (2), item (i)), art-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2/item-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 第十九条第一項（基準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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19/par-1
- 消費税法施行令 第二十条の四第一項（特定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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-4/par-1
- 消費税法施行令 第二十二条第一項第一号（合併があつた場合の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-1/item-1
- 消費税法施行令 第二十三条第四項第一号（分割等があつた場合の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-4/item-1
- 消費税法施行令 第二十五条の四第一項第一号（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1/item-1
- 消費税法施行令 第四十七条の二第一項（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-47-2/par-1
- 消費税法施行令 第四十八条第一項第二号イ（課税売上割合の計算方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-1/item-2/sub-1
- 消費税法施行令 第五十三条第三項第二号イ（課税売上割合が著しく変動した場合等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-53/par-3/item-2/sub-1

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## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, 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