# 消費税法 / Consumption Tax Act — 第二十八条 (Article 28) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第二十八条 (Article 28)（課税標準） — address `art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-28 - Every provision below carries its address and both URLs 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. --- ### 第二十八条（課税標準） — Tax Base caption: machine translation, not official art-28 · https://japanlaw.org/ja/consumption-tax-act/art-28 · https://japanlaw.org/l/363AC0000000108/art-28 **第一項** 課税資産の譲渡等に係る消費税の課税標準は、課税資産の譲渡等の対価の額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき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を含まないものとする。以下この項及び第三項において同じ。）とする。ただし、法人が資産を第四条第五項第二号に規定する役員に譲渡した場合において、その対価の額が当該譲渡の時における当該資産の価額に比し著しく低いときは、その価額に相当する金額をその対価の額とみなす。 art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 The tax base for consumption tax on taxable transfers, etc. of assets is the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of all money, anything other than money, rights, or other economic benefits received or to be received as consideration, and not including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets or the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies hereinafter in this paragraph and paragraph (3)). However, where a corporation transfers an asset to an officer prescribed in Article 4, paragraph (5), item (ii) and the amount of consideration is significantly lower than the value of that asset at the time of the transfer, the amount equivalent to that value is deemed to be the amount of consideration. machine translation, not official **第二項** 特定課税仕入れに係る消費税の課税標準は、特定課税仕入れに係る支払対価の額（対価として支払い、又は支払うべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額をいう。）とする。 art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/art-28/par-2 The tax base for consumption tax on specified taxable purchases is the amount of consideration paid for the specified taxable purchase (meaning the amount of all money, anything other than money, rights, or other economic benefits paid or to be paid as consideration). machine translation, not official **第三項** 第四条第五項各号に掲げる行為に該当するものについては、次の各号に掲げる行為の区分に応じ当該各号に定める金額をその対価の額とみなす。 art-28/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/art-28/par-3 For acts that fall under any of the items of Article 4, paragraph (5), the amount specified in each of the following items in accordance with the category of act listed in that item is deemed to be the amount of consideration. machine translation, not official **一** 第四条第五項第一号に掲げる消費又は使用　当該消費又は使用の時における当該消費し、又は使用した資産の価額に相当する金額 art-28/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-3/item-1 consumption or use listed in Article 4, paragraph (5), item (i): the amount equivalent to the value of the asset consumed or used, at the time of that consumption or use; machine translation, not official **二** 第四条第五項第二号に掲げる贈与　当該贈与の時における当該贈与をした資産の価額に相当する金額 art-28/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-28/par-3/item-2 a gift listed in Article 4, paragraph (5), item (ii): the amount equivalent to the value of the asset given, at the time of that gift. machine translation, not official **第四項** 保税地域から引き取られる課税貨物に係る消費税の課税標準は、当該課税貨物につき関税定率法（明治四十三年法律第五十四号）第四条から第四条の九まで（課税価格の計算方法）の規定に準じて算出した価格に当該課税貨物の保税地域からの引取りに係る消費税以外の消費税等（国税通則法第二条第三号（定義）に規定する消費税等をいう。）の額（附帯税の額に相当する額を除く。）及び関税の額（関税法第二条第一項第四号の二に規定する附帯税の額に相当する額を除く。）に相当する金額を加算した金額とする。 art-28/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/art-28/par-4 The tax base for consumption tax on taxable goods taken out of a bonded area is the amount obtained by adding, to the price calculated for the taxable goods in accordance with the provisions of Articles 4 through 4-9 (Method of Calculating the Dutiable Value) of the Customs Tariff Act (Act No. 54 of 1910), an amount equivalent to the amount of consumption tax, etc. other than the consumption tax relating to the taking of the taxable goods out of the bonded area (meaning the consumption tax, etc. prescribed in Article 2, item (iii) (Definitions) of the Act on General Rules for National Taxes; excluding the amount equivalent to the amount of accessory tax) and an amount equivalent to the amount of customs duty (excluding the amount equivalent to the amount of accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 of the Customs Act). machine translation, not official **第五項** 第三項に定めるもののほか、第一項、第二項又は前項に規定する課税標準の額の計算の細目に関し必要な事項は、政令で定める。 art-28/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-28/par-5 · https://japanlaw.org/l/363AC0000000108/art-28/par-5 In addition to what is provided for in paragraph (3), matters necessary for the details of the calculation of the amount of the tax base prescribed in paragraph (1), paragraph (2), or the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-28/par-1: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 - art-28/par-1: 第三項 → 消費税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/art-28/par-3 - art-28/par-1: 第四条第五項第二号 → 消費税法 第四条第五項第二号 (Article 4, paragraph (5), item (ii)), art-4/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-5/item-2 - art-28/par-3: 第四条第五項 → 消費税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-4/par-5 - art-28/par-3/item-1: 第四条第五項第一号 → 消費税法 第四条第五項第一号 (Article 4, paragraph (5), item (i)), art-4/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-5/item-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-5/item-1 - art-28/par-3/item-2: 第四条第五項第二号 → 消費税法 第四条第五項第二号 (Article 4, paragraph (5), item (ii)), art-4/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-5/item-2 - art-28/par-4: 関税定率法（明治四十三年法律第五十四号）第四条から第四条の九まで → e-Gov law 143AC0000000054, 第四条 (Article 4), art-4 — not held in this collection - art-28/par-4: 国税通則法第二条第三号 → 国税通則法 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/national-tax-general-rules-act/art-2/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-3 - art-28/par-4: 関税法第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection - art-28/par-5: 第三項 → 消費税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/art-28/par-3 - art-28/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 - art-28/par-5: 第二項 → 消費税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/art-28/par-2 - art-28/par-5: 前項 → 消費税法 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/art-28/par-4 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 消費税法 第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税） — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 - 消費税法 第九条第二項第一号（小規模事業者に係る納税義務の免除） — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-2/item-1 - 消費税法 第二十八条第一項（課税標準） — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 - 消費税法 第二十八条第五項（課税標準） — https://japanlaw.org/ja/consumption-tax-act/art-28/par-5 · https://japanlaw.org/l/363AC0000000108/art-28/par-5 - 消費税法 第三十条第六項（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6 - 消費税法 第三十五条の二第三項（居住用賃貸建物を課税賃貸用に供した場合等の仕入れに係る消費税額の調整） — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-3 - 消費税法 第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - 消費税法 第三十八条の二第一項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1 - 消費税法 第五十五条第四項第二号イ（２）（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-2 - 消費税法 第六十条第四項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4 - 消費税法 附則第五条第二項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-2 - 消費税法 附則第二十五条第二項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-2 - 消費税法 附則第三十六条第三項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-3 - 消費税法 附則第三十六条第一項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-1 - 租税特別措置法 第八十五条第二項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2 - 租税特別措置法 第八十七条の五第二項（外航船等に積み込む酒類の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2 - 租税特別措置法 第八十八条の三第二項（外航船等に積み込む製造たばこの免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-009, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13