# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十二条 (Article 52) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-52. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五十二条 (Article 52)（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） — address `art-52` - 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-52 - 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 site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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/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/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/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 --- ## Cites - 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/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/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/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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第五十二条第一項（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-52/par-1 --- ## 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-20261106T203801-026, 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06