# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象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） — address `suppl-4282-148/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7 - 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. --- ### 第七条（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象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 the Calculation of the Amount of Consumption Tax in the Case Where the Amount Received as a Refund, etc. of Consideration for Purchases Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets Received from Another Person caption: machine translation, not official suppl-4282-148/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7 **第一項** 改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十二条第一項の事業者が、同項に規定する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（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象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（同法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下この条及び附則第十四条第三項において同じ。）の合計額のうちに元年軽減対象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、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十二条第一項第一号の規定を適用する。 suppl-4282-148/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7/par-1 Where a business operator prescribed in Article 32, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act receives a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act, if the amount received as a refund, etc. of consideration for those purchases is not reasonably divided between the portion relating to taxable transfers, etc. of assets received from another person (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 32, paragraph (1), item (i) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the amount received as a refund, etc. of consideration for those purchases by the proportion that the amount of consideration paid for taxable purchases relating to 2019 reduced-rate transfers, etc. of assets accounts for in the total of the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 14, paragraph (3) of the Supplementary Provisions) relating to the refund, etc. of consideration for those purchases. machine translation, not official --- ## Cites - suppl-4282-148/art-7/par-1: 消費税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) - suppl-4282-148/art-7/par-1: 同法第三十条第一項 → 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) - suppl-4282-148/art-7/par-1: この条 → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4282-148/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7 - suppl-4282-148/art-7/par-1: 附則第十四条第三項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3 - suppl-4282-148/art-7/par-1: 同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 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3 - 消費税法施行令 附則第七条第一項（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7/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-20261106T203801-059, 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