# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十五条 (Article 75) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75. 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: 第七十五条 (Article 75)（国、地方公共団体等の仕入れに係る消費税額の特例） — address `art-75` - 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-75 - e-Gov law ID: 363CO0000000360 — never renamed. 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They are never merged and never substituted for one another. --- ### 第七十五条（国、地方公共団体等の仕入れに係る消費税額の特例） — Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc. caption: machine translation, not official art-75 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 **第一項** 法第六十条第四項に規定する政令で定める収入は、次に掲げる収入とする。 art-75/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1 The revenue specified by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the following revenue: machine translation, not official **一** 借入金及び債券の発行に係る収入で、法令においてその返済又は償還のため補助金、負担金その他これらに類するものの交付を受けることが規定されているもの以外のもの（第六号及び次項において「借入金等」という。） art-75/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-1 revenue from borrowings and the issuance of bonds, other than that for which laws and regulations provide that subsidies, contributions or other similar payments are to be received for its repayment or redemption (referred to as "borrowings, etc." in item (vi) and the following paragraph); machine translation, not official **二** 出資金 art-75/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-2 capital contributions; machine translation, not official **三** 預金、貯金及び預り金 art-75/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-3 deposits, savings and money held in custody; machine translation, not official **四** 貸付回収金 art-75/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-4 collections of loans; machine translation, not official **五** 返還金及び還付金 art-75/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-5 amounts returned and refunds; machine translation, not official **六** 次に掲げる収入（前各号に掲げるものを除く。） art-75/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6 the following revenue (excluding that set forth in the preceding items): machine translation, not official **イ** 法令又は交付要綱等（国、地方公共団体又は特別の法律により設立された法人（イ及び第八項において「国等」という。）から資産の譲渡等の対価以外の収入を受ける際に国等が作成した当該収入の使途を定めた文書をいう。第四項第一号イ及び第八項において同じ。）において、次に掲げる支出以外の支出（ロ及びハにおいて「特定支出」という。）のためにのみ使用することとされている収入 art-75/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1 revenue that, under laws and regulations or grant guidelines, etc. (meaning a document specifying the use of revenue other than consideration for a transfer, etc. of assets received from the national government, a local government or a corporation established by a special Act (referred to as the "national government, etc." in (a) and paragraph (8)), which the national government, etc. prepared when that revenue is received; the same applies in paragraph (4), item (i), (a) and paragraph (8)), is to be used only for expenditure other than the following expenditure (referred to as "specified expenditure" in (b) and (c)): machine translation, not official **（１）** 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。第四項、第八項及び第九項において同じ。）に係る支出 art-75/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-1 expenditure relating to 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 in paragraphs (4), (8) and (9)); machine translation, not official **（２）** 法第三十条第一項に規定する特定課税仕入れに係る支払対価の額並びに同項に規定する特定課税仕入れに係る消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額（これらの税額に係る附帯税の額に相当する額を除く。）の合計額（第四項において「特定課税仕入れに係る支払対価等の額」という。）に係る支出 art-75/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-2 expenditure relating to the total of the amount of consideration paid for specified taxable purchases prescribed in Article 30, paragraph (1) of the Act, and the amount of consumption tax on specified taxable purchases prescribed in that paragraph and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base (excluding the amount equivalent to the amount of accessory tax relating to those amounts of tax) (referred to as the "amount of consideration paid for specified taxable purchases, etc." in paragraph (4)); machine translation, not official **（３）** 課税貨物の引取価額（課税貨物に係る第五十四条第一項第二号イに掲げる金額をいう。第四項において同じ。）に係る支出 art-75/par-1/item-6/sub-1/sub2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-3 expenditure relating to the value of taxable goods taken out of a bonded area (meaning the amount set forth in Article 54, paragraph (1), item (ii), (a) for taxable goods; the same applies in paragraph (4)); machine translation, not official **（４）** 借入金等の返済金又は償還金に係る支出 art-75/par-1/item-6/sub-1/sub2-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-4 expenditure relating to funds for repayment or redemption of borrowings, etc.; machine translation, not official **ロ** 国又は地方公共団体が合理的な方法により資産の譲渡等の対価以外の収入の使途を明らかにした文書において、特定支出のためにのみ使用することとされている収入 art-75/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-2 revenue that, in a document in which the national government or a local government has, by a reasonable method, clarified the use of revenue other than consideration for a transfer, etc. of assets, is to be used only for specified expenditure; machine translation, not official **ハ** 公益社団法人又は公益財団法人が作成した寄附金の募集に係る文書において、特定支出のためにのみ使用することとされている当該寄附金の収入（当該寄附金が次に掲げる要件の全てを満たすことについて当該寄附金の募集に係る文書において明らかにされていることにつき、公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第三条（行政庁）に規定する行政庁の確認を受けているものに限る。） art-75/par-1/item-6/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3 revenue from donations that, in a document relating to the solicitation of the donations prepared by an incorporated public interest association or an incorporated public interest foundation, are to be used only for specified expenditure (limited to revenue from donations for which the administrative agency prescribed in Article 3 (Administrative Agency) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006) has confirmed that the donations' satisfaction of all of the following requirements has been made clear in the document relating to the solicitation of the donations): machine translation, not official **（１）** 特定の活動に係る特定支出のためにのみ使用されること。 art-75/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-1 that the donations are to be used only for specified expenditure relating to specific activities; machine translation, not official **（２）** 期間を限定して募集されること。 art-75/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-2 that the donations are to be solicited for a limited period; machine translation, not official **（３）** 他の資金と明確に区分して管理されること。 art-75/par-1/item-6/sub-3/sub2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-3 that the donations are to be managed separately and clearly from other funds. machine translation, not official **第二項** 借入金等に係る債務の全部又は一部の免除があつた場合における法第六十条第四項の規定の適用については、当該免除に係る債務の額に相当する額は、当該債務の免除があつた日の属する課税期間における資産の譲渡等の対価以外の収入とする。 art-75/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-2 In the application of Article 60, paragraph (4) of the Act where all or part of an obligation relating to borrowings, etc. has been waived, the amount equivalent to the amount of the obligation so waived is to be treated as revenue other than consideration for a transfer, etc. of assets in the taxable period that includes the day on which the obligation was waived. machine translation, not official **第三項** 法第六十条第四項に規定する政令で定める場合は、当該課税期間における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。次項及び第六項において同じ。）の合計額に当該課税期間における法第六十条第四項に規定する特定収入（以下この条において「特定収入」という。）の合計額を加算した金額のうちに当該特定収入の合計額の占める割合が百分の五を超える場合とする。 art-75/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-3 The case specified by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the case where the proportion accounted for by the total amount of that specified income in the amount obtained by adding the total amount of the specified income prescribed in Article 60, paragraph (4) of the Act for the taxable period (hereinafter in this Article referred to as "specified income") to the total amount of consideration for transfers, etc. of assets for the taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (6)) exceeds 5/100. machine translation, not official **第四項** 法第六十条第四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、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。 art-75/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 The amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the amount specified in each of the following items for the category of cases set forth in that item: machine translation, not official **一** 当該課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。以下この条において同じ。）の計算につき法第三十条第二項の規定の適用がない場合　イに掲げる金額とロに掲げる金額との合計額（ロに規定する課税仕入れ等の税額の合計額からイに掲げる金額を控除して控除しきれない金額があるときは、イに掲げる金額から、当該控除しきれない金額にロに規定する調整割合を乗じて計算した金額を控除した金額） art-75/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1 in the case where Article 30, paragraph (2) of the Act does not apply to the calculation of the consumption tax on purchases for the taxable period (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act; the same applies hereinafter in this Article), the sum of the amount set forth in (a) and the amount set forth in (b) (or, where there is an amount that cannot be fully deducted when the amount set forth in (a) is deducted from the total amount of tax on taxable purchases, etc. prescribed in (b), the amount obtained by deducting from the amount set forth in (a) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (b)): machine translation, not official **イ** 当該課税期間における特定収入のうち法令等（法令、交付要綱等又は第一項第六号ロに規定する文書をいう。以下この項において同じ。）において課税仕入れに係る支払対価の額、特定課税仕入れに係る支払対価等の額又は課税貨物の引取価額に係る支出のためにのみ使用することとされている部分（以下この条において「課税仕入れ等に係る特定収入」という。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた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又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額 art-75/par-4/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-1 the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc. (meaning laws and regulations, grant guidelines, etc., or the document prescribed in paragraph (1), item (vi), (b); the same applies hereinafter in this paragraph), is to be used only for expenditure relating to the amount of consideration paid for taxable purchases, the amount of consideration paid for specified taxable purchases, etc., or the value of taxable goods taken out of a bonded area (hereinafter in this Article referred to as "specified income for taxable purchases, etc.") by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108); machine translation, not official **ロ** 当該課税期間における課税仕入れ等の税額（当該課税期間において法第三十条から第三十六条までの規定により計算した場合における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。以下この条において同じ。）の合計額からイに掲げる金額を控除した残額に、当該課税期間における調整割合（当該課税期間における資産の譲渡等の対価の額の合計額に当該課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額を加算した金額のうちに当該課税仕入れ等に係る特定収入以外の特定収入の合計額の占める割合をいう。以下この条において同じ。）を乗じて計算した金額 art-75/par-4/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-2 the amount calculated by multiplying the remainder obtained by deducting the amount set forth in (a) from the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act where calculated for the taxable period pursuant to Articles 30 through 36 of the Act; the same applies hereinafter in this Article) by the adjustment ratio for the taxable period (meaning the proportion accounted for by the total amount of specified income other than the specified income for taxable purchases, etc. in the amount obtained by adding the total amount of specified income other than the specified income for taxable purchases, etc. for the taxable period to the total amount of consideration for transfers, etc. of assets for the taxable period; the same applies hereinafter in this Article); machine translation, not official **二** 当該課税期間における仕入れに係る消費税額を法第三十条第二項第一号に定める方法により計算する場合　イからハまでに掲げる金額の合計額（当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額とロに掲げる金額との合計額を控除して控除しきれない金額があるときは、イに掲げる金額とロに掲げる金額との合計額から、当該控除しきれない金額にハに規定する調整割合を乗じて計算した金額を控除した金額） art-75/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2 in the case where the consumption tax on purchases for the taxable period is calculated by the method specified in Article 30, paragraph (2), item (i) of the Act, the total of the amounts set forth in (a) through (c) (or, where there is an amount that cannot be fully deducted when the sum of the amount set forth in (a) and the amount set forth in (b) is deducted from the total amount of tax on taxable purchases, etc. for the taxable period, the amount obtained by deducting from the sum of the amount set forth in (a) and the amount set forth in (b) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (c)): machine translation, not official **イ** 当該課税期間における特定収入のうち法令等において課税資産の譲渡等にのみ要する課税仕入れに係る支払対価の額、課税資産の譲渡等にのみ要する特定課税仕入れに係る支払対価等の額又は課税資産の譲渡等にのみ要する課税貨物の引取価額に係る支出のためにのみ使用することとされている部分の合計額に百十分の七・八（当該合計額のうち他の者から受けた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又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額 art-75/par-4/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-1 the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc., is to be used only for expenditure relating to the amount of consideration paid for taxable purchases required only for taxable transfers, etc. of assets, the amount of consideration paid for specified taxable purchases, etc. required only for taxable transfers, etc. of assets, or the value of taxable goods taken out of a bonded area required only for taxable transfers, etc. of assets by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108); machine translation, not official **ロ** 当該課税期間における特定収入のうち法令等において課税資産の譲渡等とその他の資産の譲渡等（法第三十条第二項第一号に規定するその他の資産の譲渡等をいう。以下この号及び第八項第二号ロにおいて同じ。）に共通して要する課税仕入れに係る支払対価の額、課税資産の譲渡等とその他の資産の譲渡等に共通して要する特定課税仕入れに係る支払対価等の額又は課税資産の譲渡等とその他の資産の譲渡等に共通して要する課税貨物の引取価額に係る支出のためにのみ使用することとされている部分の合計額に百十分の七・八（当該合計額のうち他の者から受けた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又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額に、同条第二項第一号ロに規定する課税売上割合を乗じて計算した金額（同条第三項本文の規定の適用がある場合には、同項に規定する承認に係る割合を用いて計算した金額） art-75/par-4/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-2 the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc., is to be used only for expenditure relating to the amount of consideration paid for taxable purchases required in common for taxable transfers, etc. of assets and other transfers, etc. of assets (meaning other transfers, etc. of assets prescribed in Article 30, paragraph (2), item (i) of the Act; the same applies hereinafter in this item and paragraph (8), item (ii), (b)), the amount of consideration paid for specified taxable purchases, etc. required in common for taxable transfers, etc. of assets and other transfers, etc. of assets, or the value of taxable goods taken out of a bonded area required in common for taxable transfers, etc. of assets and other transfers, etc. of assets by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) of the Act (or, where the main clause of Article 30, paragraph (3) of the Act applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph); machine translation, not official **ハ** 当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額とロに掲げる金額との合計額を控除した残額に、当該課税期間における調整割合を乗じて計算した金額 art-75/par-4/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-3 the amount calculated by multiplying the remainder obtained by deducting the sum of the amount set forth in (a) and the amount set forth in (b) from the total amount of tax on taxable purchases, etc. for the taxable period by the adjustment ratio for the taxable period; machine translation, not official **三** 当該課税期間における仕入れに係る消費税額を法第三十条第二項第二号に定める方法により計算する場合　イに掲げる金額とロに掲げる金額との合計額（当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額を控除して控除しきれない金額があるときは、イに掲げる金額から当該控除しきれない金額にロに規定する調整割合を乗じて計算した金額を控除した金額） art-75/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-3 in the case where the consumption tax on purchases for the taxable period is calculated by the method specified in Article 30, paragraph (2), item (ii) of the Act, the sum of the amount set forth in (a) and the amount set forth in (b) (or, where there is an amount that cannot be fully deducted when the amount set forth in (a) is deducted from the total amount of tax on taxable purchases, etc. for the taxable period, the amount obtained by deducting from the amount set forth in (a) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (b)): machine translation, not official **イ** 当該課税期間における課税仕入れ等に係る特定収入の合計額に百十分の七・八（当該合計額のうち他の者から受けた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又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額に、法第三十条第二項第二号に規定する課税売上割合を乗じて計算した金額 art-75/par-4/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-3/sub-1 the amount calculated by multiplying the total amount of the specified income for taxable purchases, etc. for the taxable period by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (ii) of the Act; machine translation, not official **ロ** 当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額を控除した残額に当該課税期間における調整割合を乗じて計算した金額 art-75/par-4/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-3/sub-2 the amount calculated by multiplying the remainder obtained by deducting the amount set forth in (a) from the total amount of tax on taxable purchases, etc. for the taxable period by the adjustment ratio for the taxable period. machine translation, not official **第五項** 当該課税期間における調整割合と当該課税期間における通算調整割合との差が百分の二十以上である場合（第一号イに掲げる金額と同号ロに掲げる金額とが等しい場合及び同号イに規定する各課税期間においてこの項の規定の適用を受けた場合を除く。）には、当該課税期間の法第六十条第四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、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金額とする。 art-75/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 Where the difference between the adjustment ratio for the taxable period and the aggregate adjustment ratio for the taxable period is 20/100 or more (excluding the case where the amount set forth in item (i), (a) and the amount set forth in item (i), (b) are equal, and the case where this paragraph has been applied in the taxable periods prescribed in item (i), (a)), the amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act for the taxable period is, notwithstanding the preceding paragraph, the amount specified in each of the following items for the category of cases set forth in that item: machine translation, not official **一** イに掲げる金額がロに掲げる金額を超える場合　前項の規定に基づいて計算した場合における法第六十条第四項に規定する政令で定めるところにより計算した金額（以下この条において「特定収入に係る課税仕入れ等の税額」という。）から、イに掲げる金額からロに掲げる金額を控除した残額（第七項において「調整差額」という。）を控除した残額 art-75/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 in the case where the amount set forth in (a) exceeds the amount set forth in (b), the amount obtained by deducting, from the amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act when calculated based on the preceding paragraph (hereinafter in this Article referred to as the "tax on taxable purchases, etc. attributed to specified income"), the remainder obtained by deducting the amount set forth in (b) from the amount set forth in (a) (referred to as the "adjustment difference" in paragraph (7)): machine translation, not official **イ** 当該課税期間につき前項の規定に基づいて計算した場合における特定収入に係る課税仕入れ等の税額に当該課税期間の初日の二年前の日の前日の属する課税期間から当該課税期間の直前の課税期間までの各課税期間における特定収入に係る課税仕入れ等の税額の合計額を加算した金額 art-75/par-5/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-1 the amount obtained by adding, to the tax on taxable purchases, etc. attributed to specified income when calculated for the taxable period based on the preceding paragraph, the total amount of the tax on taxable purchases, etc. attributed to specified income for each taxable period from the taxable period that includes the day preceding the day two years before the first day of the taxable period to the taxable period immediately preceding the taxable period; machine translation, not official **ロ** 当該課税期間の初日の二年前の日の前日の属する課税期間から当該課税期間までの各課税期間（以下この号及び次項において「通算課税期間」という。）につき、当該通算課税期間の調整割合に代えて当該課税期間における通算調整割合を用いて前項の規定に基づいて計算した場合における当該通算課税期間における特定収入に係る課税仕入れ等の税額の合計額 art-75/par-5/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-2 the total amount of the tax on taxable purchases, etc. attributed to specified income for each aggregate taxable period when calculated based on the preceding paragraph, for each taxable period from the taxable period that includes the day preceding the day two years before the first day of the taxable period to the taxable period (hereinafter in this item and the following paragraph referred to as the "aggregate taxable period"), using the aggregate adjustment ratio for the taxable period in place of the adjustment ratio for that aggregate taxable period; machine translation, not official **二** 前号イに掲げる金額が同号ロに掲げる金額に満たない場合　前項の規定に基づいて計算した場合における当該課税期間における特定収入に係る課税仕入れ等の税額に、同号ロに掲げる金額から同号イに掲げる金額を控除した残額を加算した金額 art-75/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-2 in the case where the amount set forth in (a) of the preceding item is less than the amount set forth in (b) of that item, the amount obtained by adding, to the tax on taxable purchases, etc. attributed to specified income for the taxable period when calculated based on the preceding paragraph, the remainder obtained by deducting the amount set forth in (a) of that item from the amount set forth in (b) of that item. machine translation, not official **第六項** 前項に規定する通算調整割合とは、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をいう。 art-75/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6 The aggregate adjustment ratio prescribed in the preceding paragraph means the proportion accounted for by the amount set forth in item (ii) in the amount set forth in item (i). machine translation, not official **一** 当該課税期間の通算課税期間における資産の譲渡等の対価の額の合計額に当該通算課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額を加算した金額 art-75/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6/item-1 the amount obtained by adding the total amount of specified income other than the specified income for taxable purchases, etc. in the aggregate taxable period for the taxable period to the total amount of consideration for transfers, etc. of assets in that aggregate taxable period; machine translation, not official **二** 当該課税期間の通算課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額 art-75/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6/item-2 the total amount of specified income other than the specified income for taxable purchases, etc. in the aggregate taxable period for the taxable period. machine translation, not official **第七項** 第五項の規定の適用がある場合において、同項第一号に掲げる場合に該当し、かつ、同号に規定する当該課税期間における特定収入に係る課税仕入れ等の税額から調整差額を控除して控除しきれない金額があるときは、当該控除しきれない金額を当該課税期間における課税仕入れ等の税額の合計額に加算する。この場合において、当該加算した後の金額は、当該課税期間における仕入れに係る消費税額とみなす。 art-75/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-7 Where paragraph (5) applies, if the case falls under the case set forth in item (i) of that paragraph and there is an amount that cannot be fully deducted when the adjustment difference is deducted from the tax on taxable purchases, etc. attributed to specified income for the taxable period prescribed in that item, that amount that cannot be fully deducted is to be added to the total amount of tax on taxable purchases, etc. for the taxable period. In this case, the amount after that addition is deemed to be the consumption tax on purchases for the taxable period. machine translation, not official **第八項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、取戻し対象特定収入につき、法第六十条第四項の規定の適用を受けた場合において、法令若しくは交付要綱等により国等に使途を報告すべきこととされている文書又は第一項第六号ロに規定する文書により適格請求書発行事業者以外の者から行つた課税仕入れに係る支払対価の額（法第九条第一項本文の規定により消費税を納める義務が免除されることとなる課税期間及び法第三十七条第一項の規定の適用を受ける課税期間における適格請求書発行事業者以外の者から行つた課税仕入れに係る支払対価の額を除くものとし、適格請求書発行事業者以外の者から行つた課税仕入れであることにより法第三十条第一項の規定の適用を受けないこととなるものに限る。以下この条において「控除対象外仕入れに係る支払対価の額」という。）の合計額を明らかにしているときは、法第三十七条第一項の規定の適用を受ける場合を除き、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に一から当該取戻し対象特定収入のあつた課税期間の調整割合を控除して得た率を乗じて計算した金額をその明らかにした課税期間における課税仕入れ等の税額の合計額に加算することができる。この場合において、当該加算した後の金額は、当該課税期間における仕入れに係る消費税額とみなす。 art-75/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) has had Article 60, paragraph (4) of the Act applied with respect to specified income subject to recapture, and has made clear, in a document by which laws and regulations or grant guidelines, etc. require the use of funds to be reported to the national government, etc. or in the document prescribed in paragraph (1), item (vi), (b), the total amount of the amount of consideration paid for taxable purchases made from persons other than qualified invoice issuers (excluding the amount of consideration paid for taxable purchases made from persons other than qualified invoice issuers in a taxable period for which the business operator comes to be exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act and in a taxable period to which Article 37, paragraph (1) of the Act applies, and limited to purchases that, by being taxable purchases made from persons other than qualified invoice issuers, come not to be subject to Article 30, paragraph (1) of the Act; hereinafter in this Article referred to as the "consideration paid for non-deductible purchases"), the business operator may, except where Article 37, paragraph (1) of the Act applies, add the amount calculated by multiplying the amount specified in each of the following items for the category of cases set forth in that item by the rate obtained by deducting the adjustment ratio for the taxable period in which the specified income subject to recapture was received from one, to the total amount of tax on taxable purchases, etc. for the taxable period in which the business operator made that clear. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period. machine translation, not official **一** 当該取戻し対象特定収入のあつた課税期間が第四項第一号に掲げる場合に該当する場合　当該控除対象外仕入れに係る支払対価の額の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額 art-75/par-8/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-1 in the case where the taxable period in which the specified income subject to recapture was received falls under the case set forth in paragraph (4), item (i), the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases by 7.8/110 (or, for the consideration paid for non-deductible purchases out of that total that relates to taxable transfers, etc. of assets subject to the reduced rate received from another person, 6.24/108); machine translation, not official **二** 当該取戻し対象特定収入のあつた課税期間が第四項第二号に掲げる場合に該当する場合　イに掲げる金額とロに掲げる金額との合計額 art-75/par-8/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-2 in the case where the taxable period in which the specified income subject to recapture was received falls under the case set forth in paragraph (4), item (ii), the sum of the amount set forth in (a) and the amount set forth in (b): machine translation, not official **イ** 当該控除対象外仕入れに係る支払対価の額（課税資産の譲渡等にのみ要する控除対象外仕入れに係る支払対価の額に限る。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額 art-75/par-8/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-2/sub-1 the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases (limited to the consideration paid for non-deductible purchases required only for taxable transfers, etc. of assets) by 7.8/110 (or, for the consideration paid for non-deductible purchases out of that total that relates to taxable transfers, etc. of assets subject to the reduced rate received from another person, 6.24/108); machine translation, not official **ロ** 当該控除対象外仕入れに係る支払対価の額（課税資産の譲渡等とその他の資産の譲渡等に共通して要する控除対象外仕入れに係る支払対価の額に限る。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額に当該課税期間の法第三十条第二項第一号ロに規定する課税売上割合を乗じて計算した金額（同条第三項本文の規定の適用がある場合には、同項に規定する承認に係る割合を用いて計算した金額） art-75/par-8/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-2/sub-2 the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases (limited to the consideration paid for non-deductible purchases that is required in common for both taxable transfers, etc. of assets and other transfers, etc. of assets) by 7.8/110 (6.24/108 for the portion of that total that is consideration paid for non-deductible purchases relating to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) of the Act for that taxable period (where the main clause of paragraph (3) of that Article applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph); machine translation, not official **三** 当該取戻し対象特定収入のあつた課税期間が第四項第三号に掲げる場合に該当する場合　当該控除対象外仕入れに係る支払対価の額の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額に当該課税期間の法第三十条第二項第二号に規定する課税売上割合を乗じて計算した金額 art-75/par-8/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-3 in the case where the taxable period in which that specified income subject to recapture arose falls under a case set out in paragraph (4), item (iii): the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases by 7.8/110 (6.24/108 for the portion of that total that is consideration paid for non-deductible purchases relating to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (ii) of the Act for that taxable period. machine translation, not official **第九項** 前項に規定する取戻し対象特定収入とは、課税仕入れ等に係る特定収入により支出された課税仕入れに係る支払対価の額の合計額のうちに課税仕入れ等に係る特定収入により支出された控除対象外仕入れに係る支払対価の額の合計額の占める割合が百分の五を超える場合のその特定収入をいう。 art-75/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-9 The specified income subject to recapture prescribed in the preceding paragraph means the specified income in the case where the ratio of the total amount of consideration paid for non-deductible purchases expended out of specified income for taxable purchases, etc. to the total amount of consideration paid for taxable purchases expended out of specified income for taxable purchases, etc. exceeds 5/100. machine translation, not official --- ## Cites - art-75/par-1: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-1/item-1: 第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6 - art-75/par-1/item-1: 次項 → 消費税法施行令 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-2 - art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-1 - art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-2 - art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第三号 (Article 75, paragraph (1), item (iii)), art-75/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-3 - art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-4 - art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), art-75/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-5 - art-75/par-1/item-6/sub-1: 第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 - art-75/par-1/item-6/sub-1: 第四項第一号 → 消費税法施行令 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), art-75/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1 - art-75/par-1/item-6/sub-1/sub2-1: 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-75/par-1/item-6/sub-1/sub2-1: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-1/item-6/sub-1/sub2-1: 第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 - art-75/par-1/item-6/sub-1/sub2-1: 第九項 → 消費税法施行令 第七十五条第九項 (Article 75, paragraph (9)), art-75/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-9 - art-75/par-1/item-6/sub-1/sub2-2: 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-75/par-1/item-6/sub-1/sub2-2: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-1/item-6/sub-1/sub2-3: 第五十四条第一項第二号 → 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/art-54/par-1/item-2 - art-75/par-1/item-6/sub-1/sub2-3: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-1/item-6/sub-3: 公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第三条 → e-Gov law 418AC0000000049, 第三条 (Article 3), art-3 — not held in this collection - art-75/par-2: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-3: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-3: 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-75/par-3: 次項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-3: 第六項 → 消費税法施行令 第七十五条第六項 (Article 75, paragraph (6)), art-75/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6 - art-75/par-3: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-4: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-4/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-75/par-4/item-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-4/item-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-75/par-4/item-1/sub-1: 第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6 - art-75/par-4/item-1/sub-1: この項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-4/item-1/sub-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 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-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 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-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-1/sub-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-75/par-4/item-1/sub-2: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-4/item-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-75/par-4/item-2/sub-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-75/par-4/item-2/sub-2: この号 → 消費税法施行令 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), art-75/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2 - art-75/par-4/item-2/sub-2: 第八項第二号 → 消費税法施行令 第七十五条第八項第二号 (Article 75, paragraph (8), item (ii)), art-75/par-8/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-2 - art-75/par-4/item-2/sub-2: 同条第三項 → 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-75/par-4/item-3: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108) - art-75/par-4/item-3/sub-1: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108) - art-75/par-5: 第一号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 - art-75/par-5: この項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 - art-75/par-5: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-5: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-5/item-1: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-5/item-1: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-5/item-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-5/item-1: 第七項 → 消費税法施行令 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-7 - art-75/par-5/item-1/sub-1: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-5/item-1/sub-2: この号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 - art-75/par-5/item-1/sub-2: 次項 → 消費税法施行令 第七十五条第六項 (Article 75, paragraph (6)), art-75/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6 - art-75/par-5/item-1/sub-2: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-5/item-2: 前号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 - art-75/par-5/item-2: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - art-75/par-6: 前項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 - art-75/par-6: 第一号 → 消費税法施行令 第七十五条第六項第一号 (Article 75, paragraph (6), item (i)), art-75/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6/item-1 - art-75/par-6: 第二号 → 消費税法施行令 第七十五条第六項第二号 (Article 75, paragraph (6), item (ii)), art-75/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6/item-2 - art-75/par-7: 第五項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 - art-75/par-7: 同項第一号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 - art-75/par-8: 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-75/par-8: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-75/par-8: 第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6 - art-75/par-8: 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-75/par-8: 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-75/par-8: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75 - art-75/par-8/item-1: 第四項第一号 → 消費税法施行令 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), art-75/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1 - art-75/par-8/item-2: 第四項第二号 → 消費税法施行令 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), art-75/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2 - art-75/par-8/item-2/sub-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-75/par-8/item-2/sub-2: 同条第三項 → 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-75/par-8/item-3: 第四項第三号 → 消費税法施行令 第七十五条第四項第三号 (Article 75, paragraph (4), item (iii)), art-75/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-3 - art-75/par-8/item-3: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108) - art-75/par-9: 前項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 ## Cited by 35 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第七十五条第一項第一号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-1 - 消費税法施行令 第七十五条第一項第六号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6 - 消費税法施行令 第七十五条第一項第六号イ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1 - 消費税法施行令 第七十五条第一項第六号イ（１）（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-1 - 消費税法施行令 第七十五条第一項第六号イ（２）（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-2 - 消費税法施行令 第七十五条第一項第六号イ（３）（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-3 - 消費税法施行令 第七十五条第三項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-3 - 消費税法施行令 第七十五条第四項第一号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1 - 消費税法施行令 第七十五条第四項第一号イ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-1 - 消費税法施行令 第七十五条第四項第一号ロ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-2 - 消費税法施行令 第七十五条第四項第二号ロ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-2 - 消費税法施行令 第七十五条第五項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 - 消費税法施行令 第七十五条第五項第一号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1 - 消費税法施行令 第七十五条第五項第一号イ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-1 - 消費税法施行令 第七十五条第五項第一号ロ（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-2 - 消費税法施行令 第七十五条第五項第二号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5/item-2 - 消費税法施行令 第七十五条第六項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6 - 消費税法施行令 第七十五条第七項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-7 - 消費税法施行令 第七十五条第八項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 - 消費税法施行令 第七十五条第八項第一号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-1 - 消費税法施行令 第七十五条第八項第二号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-2 - 消費税法施行令 第七十五条第八項第三号（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8/item-3 - 消費税法施行令 第七十五条第九項（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-9 - 消費税法施行令 第七十七条第一項（国、地方公共団体等の帳簿の記載事項の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-77/par-1 - 消費税法施行令 附則第十九条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-19/par-1 - 消費税法施行令 附則第十五条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-15/par-1 - 消費税法施行令 附則第十四条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1 - 消費税法施行令 附則第十四条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-14/par-1 - 消費税法施行令 附則第十条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10/par-1 - 消費税法施行令 附則第二十一条第二項（国又は地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21/par-2 - 消費税法施行令 附則第二十一条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2/par-1 - 消費税法施行令 附則第二十一条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3/par-1 - 消費税法施行令 附則第二十二条第二項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-2 - 消費税法施行令 附則第二十三条第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-2 - 消費税法施行規則 第三十一条第一項第一号（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-31/par-1/item-1 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-038, 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-20261106T203801-038, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-039, 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-20261106T203801-039, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-040, 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-20261106T203801-040, 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