# 消費税法 / Consumption Tax Act — 第三章 (Chapter 3)
- 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: 第三章 (Chapter 3) — address `ch-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/ch-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/ch-3
- 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.
---
## 第三章 税額控除等 — Chapter III Tax Deductions, etc.
heading: machine translation, not official
ch-3 · https://japanlaw.org/ja/consumption-tax-act/ch-3 · https://japanlaw.org/l/363AC0000000108/ch-3
### 第三十条（仕入れに係る消費税額の控除） — Deduction of Consumption Tax on Purchases
caption: machine translation, not official
art-30 · https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
**第一項** 事業者（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、国内において行う課税仕入れ（特定課税仕入れに該当するものを除く。以下この条及び第三十二条から第三十六条までにおいて同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物については、次の各号に掲げる場合の区分に応じ当該各号に定める日の属する課税期間の第四十五条第一項第二号に掲げる消費税額（以下この章において「課税標準額に対する消費税額」という。）から、当該課税期間中に国内において行つた課税仕入れに係る消費税額（当該課税仕入れに係る適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第九項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第九項において同じ。）の記載事項を基礎として計算した金額その他の政令で定めるところにより計算した金額をいう。以下この章において同じ。）、当該課税期間中に国内において行つた特定課税仕入れに係る消費税額（当該特定課税仕入れに係る支払対価の額に百分の七・八を乗じて算出した金額をいう。以下この章において同じ。）及び当該課税期間における保税地域からの引取りに係る課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）につき課された又は課されるべき消費税額（附帯税の額に相当する額を除く。次項において同じ。）の合計額を控除する。
art-30/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
With respect to a taxable purchase that a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes in Japan (excluding one that falls under a specified taxable purchase; the same applies hereinafter in this Article and in Articles 32 through 36) or a specified taxable purchase, or taxable goods that it takes out of a bonded area, there is deducted from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) (hereinafter in this Chapter referred to as "consumption tax on the tax base amount") for the taxable period that includes the day specified in each of the following items according to the category of case set forth in that item the total of the amount of consumption tax on taxable purchases made in Japan during that taxable period (meaning an amount calculated on the basis of the matters stated in the qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1); the same applies in paragraph (9)) or qualified simplified invoice (meaning a qualified simplified invoice prescribed in Article 57-4, paragraph (2); the same applies in paragraph (9)) relating to that taxable purchase, or any other amount calculated as provided by Cabinet Order; the same applies hereinafter in this Chapter), the amount of consumption tax on specified taxable purchases made in Japan during that taxable period (meaning an amount calculated by multiplying the amount of consideration paid for that specified taxable purchase by 7.8 percent; the same applies hereinafter in this Chapter), and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area in that taxable period (excluding goods exempted from consumption tax under the provisions of other laws or treaties; the same applies hereinafter in this Chapter) (excluding an amount equivalent to the amount of accessory tax; the same applies in the following paragraph).
machine translation, not official
**一** 国内において課税仕入れを行つた場合 当該課税仕入れを行つた日
art-30/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-1
in the case where a taxable purchase is made in Japan: the day on which that taxable purchase was made;
machine translation, not official
**二** 国内において特定課税仕入れを行つた場合 当該特定課税仕入れを行つた日
art-30/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-2
in the case where a specified taxable purchase is made in Japan: the day on which that specified taxable purchase was made;
machine translation, not official
**三** 保税地域から引き取る課税貨物につき第四十七条第一項の規定による申告書（同条第三項の場合を除く。）又は同条第二項の規定による申告書を提出した場合 当該申告に係る課税貨物（第六項において「一般申告課税貨物」という。）を引き取つた日
art-30/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-3
in the case where a return under Article 47, paragraph (1) (excluding the case under paragraph (3) of that Article) or a return under paragraph (2) of that Article has been submitted for taxable goods taken out of a bonded area: the day on which the taxable goods relating to that return (referred to in paragraph (6) as "taxable goods under a general return") were taken;
machine translation, not official
**四** 保税地域から引き取る課税貨物につき特例申告書を提出した場合（当該特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額につき決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この号において同じ。）があつた場合を含む。以下同じ。） 当該特例申告書を提出した日又は当該申告に係る決定（以下「特例申告に関する決定」という。）の通知を受けた日
art-30/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-4
in the case where a special return has been submitted for taxable goods taken out of a bonded area (including the case where a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this item) has been made with respect to the amount set forth in Article 47, paragraph (1), item (i) or (ii) that is to be stated in that special return; the same applies hereinafter): the day on which that special return was submitted or the day on which notice was received of the determination relating to that return (hereinafter referred to as a "determination on a special return").
machine translation, not official
**第二項** 前項の場合において、同項に規定する課税期間における課税売上高が五億円を超えるとき、又は当該課税期間における課税売上割合が百分の九十五に満たないときは、同項の規定により控除する課税仕入れに係る消費税額、特定課税仕入れに係る消費税額及び同項に規定する保税地域からの引取りに係る課税貨物につき課された又は課されるべき消費税額（以下この章において「課税仕入れ等の税額」という。）の合計額は、同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方法により計算した金額とする。
art-30/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
In the case referred to in the preceding paragraph, where the taxable sales in the taxable period prescribed in that paragraph exceed 500 million yen, or where the taxable sales ratio in that taxable period is less than 95 percent, the total of the amount of consumption tax on taxable purchases, the amount of consumption tax on specified taxable purchases, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out of a bonded area prescribed in that paragraph, which are deducted under the provisions of that paragraph (hereinafter in this Chapter referred to as the "amount of tax on taxable purchases, etc."), is, notwithstanding the provisions of that paragraph, the amount calculated by the method specified in each of the following items according to the category of case set forth in that item.
machine translation, not official
**一** 当該課税期間中に国内において行つた課税仕入れ及び特定課税仕入れ並びに当該課税期間における前項に規定する保税地域からの引取りに係る課税貨物につき、課税資産の譲渡等にのみ要するもの、課税資産の譲渡等以外の資産の譲渡等（以下この号において「その他の資産の譲渡等」という。）にのみ要するもの及び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ものにその区分が明らかにされている場合 イに掲げる金額にロに掲げる金額を加算する方法
art-30/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
in the case where, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in the preceding paragraph in that taxable period, it is clear which are required solely for taxable transfers, etc. of assets, which are required solely for transfers, etc. of assets other than taxable transfers, etc. of assets (referred to in this item as "other transfers, etc. of assets"), and which are required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets: the method of adding the amount set forth in (b) to the amount set forth in (a):
machine translation, not official
**イ** 課税資産の譲渡等にのみ要する課税仕入れ、特定課税仕入れ及び課税貨物に係る課税仕入れ等の税額の合計額
art-30/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1/sub-1
the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 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仕入れ、特定課税仕入れ及び課税貨物に係る課税仕入れ等の税額の合計額に課税売上割合を乗じて計算した金額
art-30/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1/sub-2
the amount calculated by multiplying the total amount of the amount of tax on taxable purchases, etc. relating to taxable purchases, specified taxable purchases and taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該課税期間における課税仕入れ等の税額の合計額に課税売上割合を乗じて計算する方法
art-30/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
in cases other than the case set forth in the preceding item: the method of calculating by multiplying the total amount of the amount of tax on taxable purchases, etc. in that taxable period by the taxable sales ratio.
machine translation, not official
**第三項** 前項第一号に掲げる場合において、同号ロに掲げる金額の計算の基礎となる同号ロに規定する課税売上割合に準ずる割合（当該割合が当該事業者の営む事業の種類の異なるごと又は当該事業に係る販売費、一般管理費その他の費用の種類の異なるごとに区分して算出したものである場合には、当該区分して算出したそれぞれの割合。以下この項において同じ。）で次に掲げる要件の全てに該当するものがあるときは、当該事業者の第二号に規定する承認を受けた日の属する課税期間以後の課税期間については、前項第一号の規定にかかわらず、同号ロに掲げる金額は、当該課税売上割合に代えて、当該割合を用いて計算した金額とする。ただし、当該割合を用いて計算することをやめようとする旨を記載した届出書を提出した日の属する課税期間以後の課税期間については、この限りでない。
art-30/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-3
In the case set forth in item (i) of the preceding paragraph, where there is a ratio equivalent to the taxable sales ratio prescribed in (b) of that item, which is the basis for calculating the amount set forth in (b) of that item (where that ratio is calculated separately for each different type of business conducted by the business operator or for each different type of selling expenses, general and administrative expenses or other expenses relating to that business, each ratio so calculated separately; the same applies hereinafter in this paragraph) that meets all of the following requirements, then for the taxable periods on or after the taxable period that includes the day on which the business operator received the approval prescribed in item (ii), the amount set forth in (b) of that item is, notwithstanding the provisions of item (i) of the preceding paragraph, the amount calculated using that ratio in place of that taxable sales ratio; provided, however, that this does not apply to taxable periods on or after the taxable period that includes the day on which a written notification stating the intention to discontinue calculating using that ratio is submitted.
machine translation, not official
**一** 当該割合が当該事業者の営む事業の種類又は当該事業に係る販売費、一般管理費その他の費用の種類に応じ合理的に算定されるものであること。
art-30/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-3/item-1
that the ratio is reasonably calculated in accordance with the type of business conducted by the business operator or the type of selling expenses, general and administrative expenses or other expenses relating to that business;
machine translation, not official
**二** 当該割合を用いて前項第一号ロに掲げる金額を計算することにつき、その納税地を所轄する税務署長の承認を受けたものであること。
art-30/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-3/item-2
that the business operator has received the approval of the district director having jurisdiction over its place for tax payment for calculating the amount set forth in item (i), (b) of the preceding paragraph using that ratio.
machine translation, not official
**第四項** 第二項第一号に掲げる場合に該当する事業者は、同項の規定にかかわらず、当該課税期間中に国内において行つた課税仕入れ及び特定課税仕入れ並びに当該課税期間における第一項に規定する保税地域からの引取りに係る課税貨物につき、同号に定める方法に代え、第二項第二号に定める方法により第一項の規定により控除される課税仕入れ等の税額の合計額を計算することができる。
art-30/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-4
A business operator that falls under the case set forth in paragraph (2), item (i) may, notwithstanding the provisions of that paragraph, with respect to taxable purchases and specified taxable purchases made in Japan during that taxable period and taxable goods relating to the taking out of a bonded area prescribed in paragraph (1) in that taxable period, calculate the total amount of the amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1), in place of the method specified in that item, by the method specified in paragraph (2), item (ii).
machine translation, not official
**第五項** 第二項又は前項の場合において、第二項第二号に定める方法により計算することとした事業者は、当該方法により計算することとした課税期間の初日から同日以後二年を経過する日までの間に開始する各課税期間において当該方法を継続して適用した後の課税期間でなければ、同項第一号に定める方法により計算することは、できないものとする。
art-30/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-5
In the case referred to in paragraph (2) or the preceding paragraph, a business operator that has decided to calculate by the method specified in paragraph (2), item (ii) may not calculate by the method specified in item (i) of that paragraph unless it is a taxable period after that method has been continuously applied in each taxable period that begins during the period from the first day of the taxable period for which it decided to calculate by that method to the day on which two years have elapsed from that same day.
machine translation, not official
**第六項** 第一項に規定する特定課税仕入れに係る支払対価の額とは、特定課税仕入れの対価の額（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。）をいい、同項に規定する保税地域からの引取りに係る課税貨物とは、保税地域から引き取つた一般申告課税貨物又は特例申告書の提出若しくは特例申告に関する決定に係る課税貨物をいい、第二項に規定する課税期間における課税売上高とは、当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額から当該課税期間における売上げに係る税抜対価の返還等の金額（当該課税期間中に行つた第三十八条第一項に規定する売上げに係る対価の返還等の金額から同項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額を控除した金額をいう。）の合計額を控除した残額（当該課税期間が一年に満たない場合には、当該残額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。）で除し、これに十二を乗じて計算した金額）をいい、第二項に規定する課税売上割合とは、当該事業者が当該課税期間中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。）の対価の額の合計額のうちに当該事業者が当該課税期間中に国内において行つた課税資産の譲渡等の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいう。
art-30/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6
The amount of consideration paid for a specified taxable purchase prescribed in paragraph (1) means the amount of consideration for the specified taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration); the taxable goods relating to the taking out of a bonded area prescribed in that paragraph means taxable goods under a general return taken out of a bonded area, or taxable goods relating to the submission of a special return or to a determination on a special return; the taxable sales in the taxable period prescribed in paragraph (2) means the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph), the total of the amounts of tax-exclusive refunds, etc. of consideration for sales in that taxable period (meaning the amount obtained by deducting, from the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) made during that taxable period, the amount calculated by multiplying the amount of consumption tax relating to the amount of refund, etc. of consideration for sales prescribed in that paragraph by 100/78) (where that taxable period is less than one year, the amount calculated by dividing that remainder by the number of months in that taxable period (calculated according to the calendar, with any fraction of less than one month counted as one month) and multiplying the result by twelve); and the taxable sales ratio prescribed in paragraph (2) means the ratio calculated as provided by Cabinet Order as the proportion that the total amount of consideration for taxable transfers, etc. of assets made by the business operator in Japan during that taxable period accounts for in the total amount of consideration for transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) made by the business operator in Japan during that taxable period.
machine translation, not official
**第七項** 第一項の規定は、事業者が当該課税期間の課税仕入れ等の税額の控除に係る帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）を保存しない場合には、当該保存がない課税仕入れ、特定課税仕入れ又は課税貨物に係る課税仕入れ等の税額については、適用しない。ただし、災害その他やむを得ない事情により、当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-30/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a taxable purchase, specified taxable purchase or taxable goods for which the business operator does not preserve the books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase); provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第八項** 前項に規定する帳簿とは、次に掲げる帳簿をいう。
art-30/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8 · https://japanlaw.org/l/363AC0000000108/art-30/par-8
The books prescribed in the preceding paragraph means the following books.
machine translation, not official
**一** 課税仕入れ等の税額が課税仕入れに係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
where the amount of tax on taxable purchases, etc. relates to a taxable purchase, books in which the following matters are stated:
machine translation, not official
**イ** 課税仕入れの相手方の氏名又は名称
art-30/par-8/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1/sub-1
the name of the counterparty to the taxable purchase;
machine translation, not official
**ロ** 課税仕入れを行つた年月日
art-30/par-8/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1/sub-2
the date on which the taxable purchase was made;
machine translation, not official
**ハ** 課税仕入れに係る資産又は役務の内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）
art-30/par-8/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1/sub-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1/sub-3
the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**ニ** 課税仕入れに係る支払対価の額（当該課税仕入れの対価として支払い、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とし、当該課税仕入れに係る資産を譲り渡し、若しくは貸し付け、又は当該課税仕入れに係る役務を提供する事業者に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（これらの税額に係る附帯税の額に相当する額を除く。）に相当する額がある場合には、当該相当する額を含む。第三十二条第一項において同じ。）
art-30/par-8/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1/sub-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1/sub-4
the amount of consideration paid for the taxable purchase (meaning the amount of all money or anything other than money, or rights or other economic benefits, paid or to be paid as consideration for that taxable purchase, and, where there is an amount equivalent to the amount of consumption tax to be imposed on the business operator that transfers or lends the asset relating to that taxable purchase or provides the services relating to that taxable purchase and 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 on these tax amounts), including that equivalent amount; the same applies in Article 32, paragraph (1));
machine translation, not official
**二** 課税仕入れ等の税額が特定課税仕入れに係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2
where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase, books in which the following matters are stated:
machine translation, not official
**イ** 特定課税仕入れの相手方の氏名又は名称
art-30/par-8/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2/sub-1
the name of the counterparty to the specified taxable purchase;
machine translation, not official
**ロ** 特定課税仕入れを行つた年月日
art-30/par-8/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2/sub-2
the date on which the specified taxable purchase was made;
machine translation, not official
**ハ** 特定課税仕入れの内容
art-30/par-8/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2/sub-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2/sub-3
the details of the specified taxable purchase;
machine translation, not official
**ニ** 第一項に規定する特定課税仕入れに係る支払対価の額
art-30/par-8/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2/sub-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2/sub-4
the amount of consideration paid for the specified taxable purchase prescribed in paragraph (1);
machine translation, not official
**ホ** 特定課税仕入れに係るものである旨
art-30/par-8/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-2/sub-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-2/sub-5
the fact that it relates to a specified taxable purchase;
machine translation, not official
**三** 課税仕入れ等の税額が第一項に規定する保税地域からの引取りに係る課税貨物に係るものである場合には、次に掲げる事項が記載されているもの
art-30/par-8/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-3
where the amount of tax on taxable purchases, etc. relates to taxable goods relating to the taking out of a bonded area prescribed in paragraph (1), books in which the following matters are stated:
machine translation, not official
**イ** 課税貨物を保税地域から引き取つた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取つた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
art-30/par-8/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-3/sub-1
the date on which the taxable goods were taken out of a bonded area (where a special return has been submitted for the taxable goods, the date on which they were taken out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
machine translation, not official
**ロ** 課税貨物の内容
art-30/par-8/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-3/sub-2
the details of the taxable goods;
machine translation, not official
**ハ** 課税貨物の引取りに係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。次項第五号において同じ。）又はその合計額
art-30/par-8/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-3/sub-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-3/sub-3
the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods (excluding the amount equivalent to the amount of accessory tax on these tax amounts; the same applies in item (v) of the following paragraph) or the total of these amounts.
machine translation, not official
**第九項** 第七項に規定する請求書等とは、次に掲げる書類及び電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録をいう。第二号において同じ。）をいう。
art-30/par-9 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
The invoice, etc. prescribed in paragraph (7) means the following documents and electronic or magnetic records (meaning an electronic or magnetic record prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies in item (ii)).
machine translation, not official
**一** 事業者に対し課税資産の譲渡等（第七条第一項、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ものを除く。次号及び第三号において同じ。）を行う他の事業者（適格請求書発行事業者に限る。次号及び第三号において同じ。）が、当該課税資産の譲渡等につき当該事業者に交付する適格請求書又は適格簡易請求書
art-30/par-9/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
a qualified invoice or qualified simplified invoice that another business operator (limited to a qualified invoice issuer; the same applies in the following item and item (iii)) that conducts a taxable transfer, etc. of assets with respect to the business operator (excluding a transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty; the same applies in the following item and item (iii)) delivers to that business operator for that taxable transfer, etc. of assets;
machine translation, not official
**二** 事業者に対し課税資産の譲渡等を行う他の事業者が、第五十七条の四第五項の規定により当該課税資産の譲渡等につき当該事業者に交付すべき適格請求書又は適格簡易請求書に代えて提供する電磁的記録
art-30/par-9/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
an electronic or magnetic record that another business operator that conducts a taxable transfer, etc. of assets with respect to the business operator provides, under the provisions of Article 57-4, paragraph (5), in place of the qualified invoice or qualified simplified invoice that it should deliver to that business operator for that taxable transfer, etc. of assets;
machine translation, not official
**三** 事業者がその行つた課税仕入れ（他の事業者が行う課税資産の譲渡等に該当するものに限るものとし、当該課税資産の譲渡等のうち、第五十七条の四第一項ただし書又は第五十七条の六第一項本文の規定の適用を受けるものを除く。）につき作成する仕入明細書、仕入計算書その他これらに類する書類で課税仕入れの相手方の氏名又は名称その他の政令で定める事項が記載されているもの（当該書類に記載されている事項につき、当該課税仕入れの相手方の確認を受けたものに限る。）
art-30/par-9/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-3
a detailed statement of purchases, statement of purchase calculations, or other similar document that a business operator prepares for a taxable purchase it has made (limited to one that falls under a taxable transfer, etc. of assets conducted by another business operator, and excluding, among those taxable transfers, etc. of assets, any to which the proviso to Article 57-4, paragraph (1) or the main clause of Article 57-6, paragraph (1) applies), in which the name of the counterparty to the taxable purchase and other matters specified by Cabinet Order are stated (limited to a document in which the matters stated have been confirmed by the counterparty to the taxable purchase);
machine translation, not official
**四** 事業者がその行つた課税仕入れ（卸売市場においてせり売又は入札の方法により行われるものその他の媒介又は取次ぎに係る業務を行う者を介して行われる課税仕入れとして政令で定めるものに限る。）につき当該媒介又は取次ぎに係る業務を行う者から交付を受ける請求書、納品書その他これらに類する書類で政令で定める事項が記載されているもの
art-30/par-9/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-4
an invoice, delivery slip, or other similar document in which matters specified by Cabinet Order are stated, that a business operator receives, from a person who conducts the business of intermediation or agency, for a taxable purchase it has made (limited to a taxable purchase specified by Cabinet Order as one made through a person who conducts the business of intermediation or agency, such as one made by auction or tender at a wholesale market);
machine translation, not official
**五** 課税貨物を保税地域から引き取る事業者が税関長から交付を受ける当該課税貨物の輸入の許可（関税法第六十七条（輸出又は輸入の許可）に規定する輸入の許可をいう。）があつたことを証する書類その他の政令で定める書類で次に掲げる事項が記載されているもの
art-30/par-9/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5
a document specified by Cabinet Order, such as a document certifying that import permission (meaning import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act) has been granted for taxable goods, that a business operator that takes the taxable goods out of a bonded area receives from the director-general of a customs house, in which the following matters are stated:
machine translation, not official
**イ** 納税地を所轄する税関長
art-30/par-9/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5/sub-1
the director-general of the customs house having jurisdiction over the place for tax payment;
machine translation, not official
**ロ** 課税貨物を保税地域から引き取ることができることとなつた年月日（課税貨物につき特例申告書を提出した場合には、保税地域から引き取ることができることとなつた年月日及び特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）
art-30/par-9/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5/sub-2
the date on which it became possible to take the taxable goods out of a bonded area (where a special return has been submitted for the taxable goods, the date on which it became possible to take them out of the bonded area and the date on which the special return was submitted or the date on which notice was received of the determination on a special return);
machine translation, not official
**ハ** 課税貨物の内容
art-30/par-9/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5/sub-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5/sub-3
the details of the taxable goods;
machine translation, not official
**ニ** 課税貨物に係る消費税の課税標準である金額並びに引取りに係る消費税額及び地方消費税額
art-30/par-9/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5/sub-4
the amount of the tax base for consumption tax on the taxable goods, and the amount of consumption tax and the amount of local consumption tax relating to the taking out of the taxable goods;
machine translation, not official
**ホ** 書類の交付を受ける事業者の氏名又は名称
art-30/par-9/item-5/sub-5 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5/sub-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5/sub-5
the name of the business operator that receives the document.
machine translation, not official
**第十項** 第一項の規定は、事業者が国内において行う別表第二第十三号に掲げる住宅の貸付けの用に供しないことが明らかな建物（その附属設備を含む。以下この項において同じ。）以外の建物（第十二条の四第一項に規定する高額特定資産又は同条第二項に規定する調整対象自己建設高額資産に該当するものに限る。第三十五条の二において「居住用賃貸建物」という。）に係る課税仕入れ等の税額については、適用しない。
art-30/par-10 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a building (limited to one that falls under a high-value specified asset prescribed in Article 12-4, paragraph (1) or an adjustment-target self-constructed high-value asset prescribed in paragraph (2) of that Article; referred to as a "residential rental building" in Article 35-2), other than a building (including its accessory facilities; the same applies hereinafter in this paragraph) that is clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) that the business operator conducts in Japan.
machine translation, not official
**第十一項** 第一項の規定は、事業者が課税仕入れ（当該課税仕入れに係る資産が金又は白金の地金である場合に限る。）の相手方の本人確認書類（住民票の写しその他の財務省令で定めるものをいう。）を保存しない場合には、当該保存がない課税仕入れに係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により、当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-30/par-11 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 · https://japanlaw.org/l/363AC0000000108/art-30/par-11
Where a business operator does not preserve an identity verification document (meaning a copy of a resident record or any other document specified by Ministry of Finance Order) of the counterparty to a taxable purchase (limited to a taxable purchase for which the asset is gold or platinum bullion), the provisions of paragraph (1) do not apply to the amount of consumption tax on the taxable purchase for which there is no such preservation; provided, however, that this does not apply where the business operator proves that it was unable to preserve the document due to a disaster or other unavoidable circumstances.
machine translation, not official
**第十二項** 第一項の規定は、その課税仕入れの際に、当該課税仕入れに係る資産が納付すべき消費税を納付しないで保税地域から引き取られた課税貨物又は第八条第一項の規定により消費税が免除された物品に係るものである場合（当該課税仕入れを行う事業者が、当該消費税が納付されていないこと又は免除されたものであることを知つていた場合に限る。）には、当該課税仕入れに係る消費税額については、適用しない。
art-30/par-12 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-12 · https://japanlaw.org/l/363AC0000000108/art-30/par-12
The provisions of paragraph (1) do not apply to the amount of consumption tax on a taxable purchase where, at the time of the taxable purchase, the asset relating to the taxable purchase is taxable goods taken out of a bonded area without payment of the consumption tax that should have been paid, or goods for which consumption tax was exempted under the provisions of Article 8, paragraph (1) (limited to the case where the business operator making the taxable purchase knew that the consumption tax had not been paid or that it was exempted).
machine translation, not official
**第十三項** 第七項に規定する帳簿の記載事項の特例、当該帳簿及び同項に規定する請求書等の保存に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-30/par-13 · https://japanlaw.org/ja/consumption-tax-act/art-30/par-13 · https://japanlaw.org/l/363AC0000000108/art-30/par-13
Special provisions on the matters to be stated in the books prescribed in paragraph (7), matters concerning the preservation of those books and the invoices, etc. prescribed in that paragraph, and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三十一条（非課税資産の輸出等を行つた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Export of Non-Taxable Assets, etc.
caption: machine translation, not official
art-31 · https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
**第一項** 事業者が国内において第六条第一項の規定により消費税を課さないこととされる資産の譲渡等（以下この項において「非課税資産の譲渡等」という。）のうち第七条第一項各号に掲げる資産の譲渡等（以下この項及び次項において「輸出取引等」という。）に該当するものを行つた場合において、当該非課税資産の譲渡等が輸出取引等に該当するものであることにつき、財務省令で定めるところにより証明がされたときは、当該非課税資産の譲渡等のうち当該証明がされたものは、課税資産の譲渡等に係る輸出取引等に該当するものとみなして、前条の規定を適用する。
art-31/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 · https://japanlaw.org/l/363AC0000000108/art-31/par-1
Where a business operator conducts in Japan, among transfers, etc. of assets for which consumption tax is not to be imposed under the provisions of Article 6, paragraph (1) (hereinafter in this paragraph referred to as "non-taxable transfers, etc. of assets"), one that falls under the transfers, etc. of assets listed in the items of Article 7, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as "export transactions, etc."), and it has been proved, as provided by Ministry of Finance Order, that the non-taxable transfer, etc. of assets falls under an export transaction, etc., the provisions of the preceding Article apply, with the non-taxable transfer, etc. of assets for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
machine translation, not official
**第二項** 事業者が、国内以外の地域における資産の譲渡等又は自己の使用のため、資産を輸出した場合において、当該資産が輸出されたことにつき財務省令で定めるところにより証明がされたときは、当該資産の輸出のうち当該証明がされたものは、課税資産の譲渡等に係る輸出取引等に該当するものとみなして、前条の規定を適用する。
art-31/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 · https://japanlaw.org/l/363AC0000000108/art-31/par-2
Where a business operator exports an asset for a transfer, etc. of assets outside Japan or for its own use, and it has been proved, as provided by Ministry of Finance Order, that the asset has been exported, the provisions of the preceding Article apply, with the export of the asset for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.
machine translation, not official
**第三項** 前二項の場合における前条第二項に規定する課税売上割合の計算の方法その他同条の規定の適用に関し必要な事項は、政令で定める。
art-31/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-31/par-3 · https://japanlaw.org/l/363AC0000000108/art-31/par-3
The method of calculating the taxable sales ratio prescribed in paragraph (2) of the preceding Article in the cases under the preceding two paragraphs, and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
machine translation, not official
### 第三十二条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
**第一項** 事業者が、国内において行つた課税仕入れ（第三十条第一項の規定の適用を受けたものに限る。以下この条において同じ。）又は特定課税仕入れにつき、返品をし、又は値引き若しくは割戻しを受けたことにより、当該課税仕入れに係る支払対価の額若しくは当該特定課税仕入れに係る支払対価の額（同項に規定する特定課税仕入れに係る支払対価の額をいう。以下この項において同じ。）の全部若しくは一部の返還又は当該課税仕入れに係る支払対価の額若しくは当該特定課税仕入れに係る支払対価の額に係る買掛金その他の債務の額の全部若しくは一部の減額（以下この条において「仕入れに係る対価の返還等」という。）を受けた場合には、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を当該仕入れに係る対価の返還等を受けた日の属する課税期間における課税仕入れ等の税額の合計額とみなして、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定を適用する。
art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
Where a business operator, by returning goods or receiving a price reduction or rebate with respect to a taxable purchase that it made in Japan (limited to one to which the provisions of Article 30, paragraph (1) have been applied; the same applies hereinafter in this Article) or a specified taxable purchase, receives a refund of all or part of the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid for a specified taxable purchase prescribed in that paragraph; the same applies hereinafter in this paragraph), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the taxable purchase or the amount of consideration paid for the specified taxable purchase (hereinafter in this Article referred to as a "refund, etc. of consideration for purchases"), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund, etc. of consideration for purchases was received.
machine translation, not official
**一** 当該事業者の当該課税期間における第三十条第一項の規定により控除される課税仕入れ等の税額の合計額（以下この章において「仕入れに係る消費税額」という。）の計算につき同条第二項の規定の適用がない場合 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当該課税期間において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（当該課税仕入れに係る支払対価の額につき返還を受けた金額又は当該減額を受けた債務の額に百十分の七・八（当該仕入れに係る対価の返還等が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額及び当該特定課税仕入れに係る支払対価の額につき返還を受けた金額又は当該減額を受けた債務の額に百分の七・八を乗じて算出した金額をいう。以下この項及び次項において同じ。）の合計額を控除した残額
art-32/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
where paragraph (2) of Article 30 does not apply to the calculation of the total amount of tax on taxable purchases, etc. deducted under the provisions of paragraph (1) of that Article for that taxable period of the business operator (hereinafter in this Chapter referred to as "consumption tax on purchases"): the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period (meaning the amount calculated by multiplying the amount refunded of the amount of consideration paid for the taxable purchase, or the amount of the debt reduced, by 7.8/110 (or, where the refund, etc. of consideration for purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108), and the amount calculated by multiplying the amount refunded of the amount of consideration paid for the specified taxable purchase, or the amount of the debt reduced, by 7.8 percent; the same applies hereinafter in this paragraph and the following paragraph);
machine translation, not official
**二** 当該事業者が当該課税期間における仕入れに係る消費税額を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 イに掲げる金額にロに掲げる金額を加算した金額
art-32/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-2
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
machine translation, not official
**イ** 第三十条第二項第一号イに掲げる金額から課税資産の譲渡等にのみ要する課税仕入れにつき当該課税期間において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合計額を控除した残額
art-32/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-2/sub-1
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 第三十条第二項第一号ロに掲げる金額から課税資産の譲渡等とその他の資産の譲渡等（同号に規定するその他の資産の譲渡等をいう。第四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つき当該課税期間において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合計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。第四項第二号ロにおいて同じ。）を控除した残額
art-32/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-2/sub-2
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period for taxable purchases required commonly for taxable transfer, etc. of assets and other transfer, etc. of assets (meaning other transfer, etc. of assets prescribed in that item; the same applies in paragraph (4), item (ii), (b)) by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (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; the same applies in paragraph (4), item (ii), (b)).
machine translation, not official
**三** 当該事業者が当該課税期間における仕入れに係る消費税額を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 同号に規定する課税仕入れ等の税額の合計額に同号に規定する課税売上割合（以下この号及び第四項第三号において「課税売上割合」という。）を乗じて計算した金額から当該課税期間において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合計額に課税売上割合を乗じて計算した金額を控除した残額
art-32/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-3
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio prescribed in that item (hereinafter in this item and paragraph (4), item (iii) referred to as the "taxable sales ratio"), the amount calculated by multiplying the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received in that taxable period by the taxable sales ratio.
machine translation, not official
**第二項** 前項の規定により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合計額を当該仕入れに係る対価の返還等を受けた日の属する課税期間における課税仕入れ等の税額の合計額から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課税資産の譲渡等に係る消費税額とみなして政令で定めるところにより当該課税期間の課税標準額に対する消費税額に加算する。
art-32/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-2
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which that refund, etc. of consideration for purchases was received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた課税仕入れ又は特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合には、その相続人が行つた課税仕入れ又は特定課税仕入れにつき仕入れに係る対価の返還等を受けたものとみなして、前二項の規定を適用する。
art-32/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-3
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the heir.
machine translation, not official
**第四項** 事業者が、保税地域からの引取りに係る課税貨物（第三十条第一項に規定する保税地域からの引取りに係る課税貨物をいう。以下この条及び第三十六条において同じ。）に係る消費税額の全部又は一部につき、他の法律の規定により、還付を受ける場合には、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を当該還付を受ける日の属する課税期間における課税仕入れ等の税額の合計額とみなして、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定を適用する。
art-32/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4 · https://japanlaw.org/l/363AC0000000108/art-32/par-4
Where a business operator receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area (meaning taxable goods taken out of a bonded area prescribed in Article 30, paragraph (1); the same applies hereinafter in this Article and Article 36), the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply) apply with the amount specified in each of the following items in accordance with the category of cases listed in that item deemed to be the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received.
machine translation, not official
**一** 当該事業者の当該課税期間における仕入れに係る消費税額の計算につき第三十条第二項の規定の適用がない場合 当該課税期間における課税仕入れ等の税額の合計額（当該課税期間において第一項第一号の規定の適用がある場合には、同号に定める残額）から保税地域からの引取りに係る課税貨物につき当該課税期間において還付を受ける消費税額（附帯税の額に相当する額を除く。以下この条において同じ。）の合計額を控除した残額
art-32/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-1
where paragraph (2) of Article 30 does not apply to the calculation of the consumption tax on purchases for that taxable period of the business operator: the remainder after deducting, from the total amount of tax on taxable purchases, etc. for that taxable period (where item (i) of paragraph (1) applies in that taxable period, the remainder specified in that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods taken out of a bonded area (excluding the amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article);
machine translation, not official
**二** 当該事業者が当該課税期間における仕入れに係る消費税額を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 イに掲げる金額にロに掲げる金額を加算した金額
art-32/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-2
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (i): the amount obtained by adding the amount set forth in (b) to the amount set forth in (a);
machine translation, not official
**イ** 第三十条第二項第一号イに掲げる金額（当該課税期間において第一項第二号イの規定の適用がある場合には、同号イに掲げる残額）から課税資産の譲渡等にのみ要する課税貨物につき当該課税期間において還付を受ける消費税額の合計額を控除した残額
art-32/par-4/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-2/sub-1
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (a) (where item (ii), (a) of paragraph (1) applies in that taxable period, the remainder set forth in (a) of that item), the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required solely for taxable transfers, etc. of assets;
machine translation, not official
**ロ** 第三十条第二項第一号ロに掲げる金額（当該課税期間において第一項第二号ロの規定の適用がある場合には、同号ロに掲げる残額）から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につき当該課税期間において還付を受ける消費税額の合計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を控除した残額
art-32/par-4/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-2/sub-2
the remainder after deducting, from the amount set forth in Article 30, paragraph (2), item (i), (b) (where item (ii), (b) of paragraph (1) applies in that taxable period, the remainder set forth in (b) of that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b).
machine translation, not official
**三** 当該事業者が当該課税期間における仕入れに係る消費税額を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 同号に規定する課税仕入れ等の税額の合計額に課税売上割合を乗じて計算した金額（当該課税期間において第一項第三号の規定の適用がある場合には、同号に定める残額）から課税貨物につき当該課税期間において還付を受ける消費税額の合計額に当該課税売上割合を乗じて計算した金額を控除した残額
art-32/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-3
where the business operator calculates the consumption tax on purchases for that taxable period by the method specified in Article 30, paragraph (2), item (ii): the remainder after deducting, from the amount calculated by multiplying the total amount of tax on taxable purchases, etc. prescribed in that item by the taxable sales ratio (where item (iii) of paragraph (1) applies in that taxable period, the remainder specified in that item), the amount calculated by multiplying the total amount of consumption tax for which a refund is received in that taxable period for taxable goods by that taxable sales ratio.
machine translation, not official
**第五項** 前項の規定により、還付を受ける消費税額の合計額を当該還付を受ける日の属する課税期間における課税仕入れ等の税額の合計額から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課税資産の譲渡等に係る消費税額とみなして政令で定めるところにより当該課税期間の課税標準額に対する消費税額に加算する。
art-32/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-5 · https://japanlaw.org/l/363AC0000000108/art-32/par-5
Where, after deducting under the provisions of the preceding paragraph the total amount of consumption tax for which a refund is received from the total amount of tax on taxable purchases, etc. for the taxable period that includes the day on which the refund is received, there remains an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and, as provided by Cabinet Order, is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第六項** 相続により被相続人の事業を承継した相続人が被相続人による保税地域からの引取りに係る課税貨物に係る消費税額の全部又は一部につき、他の法律の規定により、還付を受ける場合には、その相続人による保税地域からの引取りに係る課税貨物に係る消費税額の全部又は一部につき還付を受けるものとみなして、前二項の規定を適用する。
art-32/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-6 · https://japanlaw.org/l/363AC0000000108/art-32/par-6
Where an heir who has succeeded to the business of a decedent through inheritance receives, under the provisions of another Act, a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund of all or part of the amount of consumption tax relating to taxable goods taken out of a bonded area by the heir.
machine translation, not official
**第七項** 第三項の規定は、合併により事業を承継した合併法人が被合併法人により行われた課税仕入れ若しくは特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合又は分割により事業を承継した分割承継法人が分割法人により行われた課税仕入れ若しくは特定課税仕入れにつき仕入れに係る対価の返還等を受けた場合について、前項の規定は、合併により事業を承継した合併法人が被合併法人による保税地域からの引取りに係る課税貨物に係る消費税額の還付を受ける場合又は分割により事業を承継した分割承継法人が分割法人による保税地域からの引取りに係る課税貨物に係る消費税額の還付を受ける場合について、それぞれ準用する。
art-32/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-7 · https://japanlaw.org/l/363AC0000000108/art-32/par-7
The provisions of paragraph (3) apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for purchases with respect to a taxable purchase or specified taxable purchase made by the splitting corporation, and the provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund of the amount of consumption tax relating to taxable goods taken out of a bonded area by the splitting corporation, respectively.
machine translation, not official
**第八項** 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の計算の細目に関し必要な事項は、政令で定める。
art-32/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-32/par-8 · https://japanlaw.org/l/363AC0000000108/art-32/par-8
Matters necessary for the details of the calculation of the amount of consumption tax relating to the amount for which a refund, etc. of consideration for purchases was received, as prescribed in paragraph (1), item (i), are specified by Cabinet Order.
machine translation, not official
### 第三十三条（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases Relating to Adjustment-Target Fixed Assets in the Case of a Significant Fluctuation in the Taxable Sales Ratio
caption: machine translation, not official
art-33 · https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
**第一項** 事業者（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。）が国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につき比例配分法により仕入れに係る消費税額を計算した場合（第三十条第一項の規定により当該調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合を含む。）において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該調整対象固定資産を有しており、かつ、第三年度の課税期間における通算課税売上割合が仕入れ等の課税期間（当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は保税地域からの引取りの日（当該調整対象固定資産に該当する課税貨物につき特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日。次条第一項及び第三十五条において同じ。）の属する課税期間をいう。以下この項及び次項において同じ。）における第三十条第二項に規定する課税売上割合（当該仕入れ等の課税期間において同条第三項本文の規定の適用を受けた場合には、同項に規定する承認に係る割合。以下この項及び次項において同じ。）に対して著しく増加した場合として政令で定める場合に該当するときは第二号に掲げる合計額から第一号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額に加算し、当該通算課税売上割合が当該課税売上割合に対して著しく減少した場合として政令で定める場合に該当するときは第一号に掲げる合計額から第二号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額から控除する。この場合において、当該加算をした後の金額又は当該控除をした後の金額を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-33/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and calculates the consumption tax on purchases by the proportional allocation method with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (including the case where the entire amount of tax on taxable purchases, etc. relating to that adjustment-target fixed asset has been deducted under the provisions of Article 30, paragraph (1)), and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that adjustment-target fixed asset on the last day of the third-year taxable period, and the aggregate taxable sales ratio for the third-year taxable period has significantly increased, in a case specified by Cabinet Order, relative to the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (meaning the taxable period that includes the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day on which it was taken out of a bonded area (where a special return has been submitted for taxable goods that fall under that adjustment-target fixed asset, the day on which the special return was submitted or the day on which notice was received of the determination on a special return; the same applies in paragraph (1) of the following Article and in Article 35); the same applies hereinafter in this paragraph and the following paragraph) (where the provisions of the main clause of paragraph (3) of that Article were applied in the taxable period of purchase, etc., the ratio relating to the approval prescribed in that paragraph; the same applies hereinafter in this paragraph and the following paragraph), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (i) from the total set forth in item (ii) is to be added to the consumption tax on purchases for that third-year taxable period of that person; and where that aggregate taxable sales ratio has significantly decreased relative to that taxable sales ratio, in a case specified by Cabinet Order, the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) from the total set forth in item (i) is to be deducted from the consumption tax on purchases for that third-year taxable period of that person. In this case, the amount after that addition or after that deduction is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 第三年度の課税期間の末日において有する当該調整対象固定資産（以下この号において「保有調整対象固定資産」という。）の課税仕入れに係る消費税額若しくは特定課税仕入れに係る消費税額又は保有調整対象固定資産である課税貨物に係る消費税額（附帯税の額に相当する額を除く。）（以下この号及び次号において「調整対象基準税額」という。）に当該仕入れ等の課税期間における第三十条第二項に規定する課税売上割合を乗じて計算した消費税額の合計額（仕入れ等の課税期間において同条第一項の規定により当該保有調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合には、調整対象基準税額の合計額）
art-33/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1
the total amount of consumption tax calculated by multiplying the amount of consumption tax on the taxable purchase or the amount of consumption tax on the specified taxable purchase of that adjustment-target fixed asset held on the last day of the third-year taxable period (hereinafter in this item referred to as the "held adjustment-target fixed asset"), or the amount of consumption tax on taxable goods that are a held adjustment-target fixed asset (excluding the amount equivalent to the amount of accessory tax) (hereinafter in this item and the following item referred to as the "base tax amount for adjustment"), by the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (or, where the entire amount of tax on taxable purchases, etc. relating to that held adjustment-target fixed asset was deducted under paragraph (1) of that Article in the taxable period of purchase, etc., the total of the base tax amounts for adjustment);
machine translation, not official
**二** 調整対象基準税額に通算課税売上割合を乗じて計算した消費税額の合計額
art-33/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2
the total amount of consumption tax calculated by multiplying the base tax amount for adjustment by the aggregate taxable sales ratio.
machine translation, not official
**第二項** 前項に規定する比例配分法とは、第三十条第二項第一号ロに規定する課税売上割合（以下この項において「課税売上割合」という。）を乗じて計算する方法又は同条第二項第二号に定める方法をいい、前項に規定する第三年度の課税期間とは、仕入れ等の課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する通算課税売上割合とは、仕入れ等の課税期間から第三年度の課税期間までの各課税期間において適用されるべき課税売上割合を政令で定めるところにより通算した課税売上割合をいう。
art-33/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2
The proportional allocation method prescribed in the preceding paragraph means the method of calculating by multiplying by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (hereinafter in this paragraph referred to as the "taxable sales ratio"), or the method specified in paragraph (2), item (ii) of that Article; the third-year taxable period prescribed in the preceding paragraph means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period of purchase, etc.; and the aggregate taxable sales ratio prescribed in that paragraph means the taxable sales ratio obtained by aggregating, as provided by Cabinet Order, the taxable sales ratios that should apply in each taxable period from the taxable period of purchase, etc. to the third-year taxable period.
machine translation, not official
**第三項** 第一項の規定により同項第一号に掲げる合計額から同項第二号に掲げる合計額を控除した金額に相当する消費税額を当該第三年度の課税期間の仕入れに係る消費税額から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課税資産の譲渡等に係る消費税額とみなして当該第三年度の課税期間の課税標準額に対する消費税額に加算する。
art-33/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-3 · https://japanlaw.org/l/363AC0000000108/art-33/par-3
Where, under the provisions of paragraph (1), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) of that paragraph from the total set forth in item (i) of that paragraph is deducted from the consumption tax on purchases for that third-year taxable period and there is an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that third-year taxable period.
machine translation, not official
### 第三十四条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use
caption: machine translation, not official
art-34 · https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
**第一項** 事業者（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、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額（以下この項において「調整対象税額」という。）につき第三十条第二項第一号に定める方法により同号に規定する課税資産の譲渡等にのみ要するものとして仕入れに係る消費税額を計算した場合において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内に同号に規定するその他の資産の譲渡等に係る業務の用に供したときは、当該業務の用に供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額から控除する。この場合において、当該控除をした後の金額を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-34/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and calculates the consumption tax on purchases, with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (hereinafter in this paragraph referred to as the "tax amount for adjustment"), by the method specified in Article 30, paragraph (2), item (i), on the basis that it is required solely for the taxable transfers, etc. of assets prescribed in that item, and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) uses that adjustment-target fixed asset, within three years from the day of that taxable purchase, the day of that specified taxable purchase, or the day of that taking out of the bonded area, for the business relating to the other transfers, etc. of assets prescribed in that item, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in that item the day on which it was so used falls into is to be deducted from the consumption tax on purchases for the taxable period that includes that day. In this case, the amount after that deduction is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 調整対象税額に相当する消費税額
art-34/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-1
the period from the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day of the taking out of a bonded area of taxable goods that fall under that adjustment-target fixed asset, to the day on which one year has elapsed from those days: the amount of consumption tax equivalent to the tax amount for adjustment;
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-34/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-34/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
**第二項** 前項の規定により同項各号に定める消費税額を同項に規定する業務の用に供した日の属する課税期間における仕入れに係る消費税額から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課税資産の譲渡等に係る消費税額とみなして当該業務の用に供した日の属する課税期間の課税標準額に対する消費税額に加算する。
art-34/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-2
Where, after deducting under the provisions of the preceding paragraph the amount of consumption tax specified in the items of that paragraph from the consumption tax on purchases for the taxable period that includes the day on which the asset was used for the business prescribed in that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for the taxable period that includes the day on which the asset was used for that business.
machine translation, not official
### 第三十五条（非課税業務用調整対象固定資産を課税業務用に転用した場合の仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Non-Taxable Business Use to Taxable Business Use
caption: machine translation, not official
art-35 · https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
**第一項** 事業者（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、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額（以下この条において「調整対象税額」という。）につき第三十条第二項第一号に定める方法により同号に規定するその他の資産の譲渡等にのみ要するものとして仕入れに係る消費税額がないこととした場合において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内に同号に規定する課税資産の譲渡等に係る業務の用に供したときは、当該業務の用に供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を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-35/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/art-35/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and treats the consumption tax on purchases as nil, with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (hereinafter in this Article referred to as the "tax amount for adjustment"), by the method specified in Article 30, paragraph (2), item (i), on the basis that it is required solely for the other transfers, etc. of assets prescribed in that item, and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) uses that adjustment-target fixed asset, within three years from the day of that taxable purchase, the day of that specified taxable purchase, or the day of that taking out of the bonded area, for the business relating to the taxable transfers, etc. of assets prescribed in that item, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in that item the day on which it was so used falls into is to be added to the consumption tax on purchases for the taxable period that includes that day. 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** 当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間 調整対象税額に相当する消費税額
art-35/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-35/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-35/par-1/item-1
the period from the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day of the taking out of a bonded area of taxable goods that fall under that adjustment-target fixed asset, to the day on which one year has elapsed from those days: the amount of consumption tax equivalent to the tax amount for adjustment;
machine translation, not official
**二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の二に相当する消費税額
art-35/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-35/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-35/par-1/item-2
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
machine translation, not official
**三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間 調整対象税額の三分の一に相当する消費税額
art-35/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-35/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-35/par-1/item-3
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
machine translation, not official
### 第三十五条の二（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） — Adjustment of Consumption Tax on Purchases in the Case Where a Residential Rental Building Is Put to Taxable Rental Use, etc.
caption: machine translation, not official
art-35-2 · https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
**第一項** 事業者（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、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該居住用賃貸建物を有しており、かつ、当該居住用賃貸建物の全部又は一部を当該居住用賃貸建物の仕入れ等の日から第三年度の課税期間の末日までの間（次項及び第三項において「調整期間」という。）に別表第二第十三号に掲げる住宅の貸付け以外の貸付けの用（第三項において「課税賃貸用」という。）に供したときは、当該有している居住用賃貸建物に係る課税仕入れ等の税額に課税賃貸割合を乗じて計算した金額に相当する消費税額を当該事業者の当該第三年度の課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を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-35-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that residential rental building on the last day of the third-year taxable period and has put all or part of that residential rental building to use for lending other than the lending of housing listed in Appended Table 2, item (xiii) (referred to as "taxable rental use" in paragraph (3)) during the period from the day of purchase, etc. of that residential rental building to the last day of the third-year taxable period (referred to as the "adjustment period" in the following paragraph and paragraph (3)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so held by the taxable rental ratio is to be added to the consumption tax on purchases for that third-year taxable period of that business operator. 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
**第二項** 事業者（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、居住用賃貸建物に係る課税仕入れ等の税額について第三十条第十項の規定の適用を受けた場合において、当該事業者（相続により当該事業者の当該居住用賃貸建物に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該居住用賃貸建物に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が当該居住用賃貸建物の全部又は一部を調整期間に他の者に譲渡したとき（当該居住用賃貸建物について第四条第五項の規定により資産の譲渡とみなされる場合を含む。）は、当該譲渡をした居住用賃貸建物に係る課税仕入れ等の税額に課税譲渡等割合を乗じて計算した金額に相当する消費税額を当該事業者の当該譲渡をした課税期間の仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を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-35-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has had the provisions of Article 30, paragraph (10) applied with respect to the amount of tax on taxable purchases, etc. relating to a residential rental building, and that business operator (including an heir who has succeeded to the business of that business operator relating to that residential rental building through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that residential rental building through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) transfers all or part of that residential rental building to another person during the adjustment period (including the case where the residential rental building is deemed to be a transfer of an asset under the provisions of Article 4, paragraph (5)), the amount of consumption tax equivalent to the amount calculated by multiplying the amount of tax on taxable purchases, etc. relating to the residential rental building so transferred by the taxable transfer ratio is to be added to the consumption tax on purchases for the taxable period in which the business operator made the transfer. 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
**第三項** 第一項に規定する第三年度の課税期間とは、同項に規定する居住用賃貸建物の仕入れ等の日の属する課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する居住用賃貸建物の仕入れ等の日とは、当該居住用賃貸建物の課税仕入れの日（当該居住用賃貸建物が第十二条の四第一項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の同項に規定する建設等が完了した日）をいい、第一項に規定する課税賃貸割合とは、当該事業者が調整期間に行つた当該居住用賃貸建物の貸付けの対価の額（第二十八条第一項に規定する対価の額をいう。以下この項において同じ。）の合計額のうちに当該事業者が調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいい、前項に規定する課税譲渡等割合とは、当該事業者が第一項に規定する居住用賃貸建物の仕入れ等の日から当該居住用賃貸建物を他の者に譲渡した日までの間（以下この項において「課税譲渡等調整期間」という。）に行つた当該居住用賃貸建物の貸付けの対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額の合計額のうちに当該事業者が課税譲渡等調整期間に行つた当該居住用賃貸建物の貸付け（課税賃貸用に供したものに限る。）の対価の額の合計額及び当該事業者が行つた当該居住用賃貸建物の譲渡の対価の額の合計額の占める割合として政令で定めるところにより計算した割合をいう。
art-35-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-3
The third-year taxable period prescribed in paragraph (1) means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of purchase, etc. of the residential rental building prescribed in that paragraph; the day of purchase, etc. of the residential rental building prescribed in paragraph (1) means the day of the taxable purchase of that residential rental building (or, where that residential rental building is a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1), the day on which the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset was completed); the taxable rental ratio prescribed in paragraph (1) means the ratio calculated, as provided by Cabinet Order, as the proportion that the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (limited to lending put to taxable rental use) bears to the total amount of consideration for the lending of that residential rental building conducted by the business operator during the adjustment period (meaning the amount of consideration prescribed in Article 28, paragraph (1); the same applies hereinafter in this paragraph); and the taxable transfer ratio prescribed in the preceding paragraph means the ratio calculated, as provided by Cabinet Order, as the proportion that the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the taxable transfer adjustment period (limited to lending put to taxable rental use) and the total amount of consideration for the transfer of that residential rental building conducted by the business operator bears to the total of the amount of consideration for the lending of that residential rental building conducted by the business operator during the period from the day of purchase, etc. of the residential rental building prescribed in paragraph (1) to the day on which the business operator transferred that residential rental building to another person (hereinafter in this paragraph referred to as the "taxable transfer adjustment period") and the amount of consideration for the transfer of that residential rental building conducted by the business operator.
machine translation, not official
**第四項** 居住用賃貸建物について第十二条の四第二項の規定の適用を受ける場合における前三項の規定の適用その他これらの規定の適用に関し必要な事項は、政令で定める。
art-35-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-4
The application of the provisions of the preceding three paragraphs in the case where the provisions of Article 12-4, paragraph (2) apply to a residential rental building, and other matters necessary for the application of those provisions, are specified by Cabinet Order.
machine translation, not official
### 第三十六条（納税義務の免除を受けないこととなつた場合等の棚卸資産に係る消費税額の調整） — Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
caption: machine translation, not official
art-36 · https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
**第一項** 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が、同項の規定の適用を受けないこととなつた場合において、その受けないこととなつた課税期間の初日（第十条第一項、第十一条第一項又は第十二条第五項の規定により第九条第一項本文の規定の適用を受けないこととなつた場合には、その受けないこととなつた日）の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの（これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。以下この条において同じ。）を有しているときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額（当該棚卸資産又は当該課税貨物の取得に要した費用の額として政令で定める金額に百十分の七・八（当該課税仕入れに係る棚卸資産が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合又は当該課税貨物が軽減対象課税貨物である場合には、百八分の六・二四）を乗じて算出した金額をいう。第三項及び第五項において同じ。）をその受けないこととなつた課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額とみなす。
art-36/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) has ceased to be subject to the application of that paragraph, and holds, on the day preceding the first day of the taxable period in which it ceased to be subject to it (or, where it ceased to be subject to the application of the main clause of Article 9, paragraph (1) under the provisions of Article 10, paragraph (1), Article 11, paragraph (1), or Article 12, paragraph (5), the day on which it ceased to be subject to it), inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials; the same applies hereinafter in this Article), the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (meaning the amount calculated by multiplying the amount specified by Cabinet Order as the cost required to acquire that inventory or those taxable goods by 7.8/110 (or, where the inventory relating to those taxable purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, or where those taxable goods are taxable goods subject to the reduced rate, 6.24/108); the same applies in paragraphs (3) and (5)) is deemed to be the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for the taxable period in which it ceased to be subject to it.
machine translation, not official
**第二項** 前項の規定は、事業者が政令で定めるところにより同項に規定する棚卸資産又は課税貨物の明細を記録した書類を保存しない場合には、当該保存のない棚卸資産又は課税貨物については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-36/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/art-36/par-2
The provisions of the preceding paragraph do not apply to inventory or taxable goods for which a business operator does not preserve, as provided by Cabinet Order, documents recording the details of the inventory or taxable goods prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 個人事業者（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。）が相続により被相続人（同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に限る。）の事業を承継した場合又は法人（同項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により被合併法人（同項本文の規定により消費税を納める義務が免除される法人に限る。）の事業を承継した場合若しくは分割により分割法人（同項本文の規定により消費税を納める義務が免除される法人に限る。）の事業を承継した場合において、当該被相続人又は被合併法人若しくは分割法人が消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するものを引き継いだときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額を当該引継ぎを受けた個人事業者又は法人の当該相続又は合併若しくは分割があつた日の属する課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額とみなす。
art-36/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3
Where an individual business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has succeeded through inheritance to the business of a decedent (limited to a business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph), or where a corporation (excluding a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph) has succeeded through a merger to the business of a merged corporation (limited to a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph) or through a company split to the business of a splitting corporation (limited to a corporation exempted from the obligation to pay consumption tax under the main clause of that paragraph), and has taken over inventory relating to taxable purchases acquired in Japan by that decedent, merged corporation, or splitting corporation during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods taken out of a bonded area during that period that fall under inventory, the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods is deemed to be the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for the taxable period that includes the day of that inheritance, merger, or company split of the individual business operator or corporation that took them over.
machine translation, not official
**第四項** 第二項の規定は、前項の規定の適用を受ける個人事業者又は法人について準用する。
art-36/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-36/par-4 · https://japanlaw.org/l/363AC0000000108/art-36/par-4
The provisions of paragraph (2) apply mutatis mutandis to an individual business operator or corporation to which the provisions of the preceding paragraph apply.
machine translation, not official
**第五項** 事業者が、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つた場合において、同項の規定の適用を受けることとなつた課税期間の初日の前日において当該前日の属する課税期間中に国内において譲り受けた課税仕入れに係る棚卸資産又は当該課税期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するものを有しているときは、当該課税仕入れに係る棚卸資産又は当該課税貨物に係る消費税額は、第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定の適用については、当該課税期間の仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額に含まれないものとする。
art-36/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5
Where a business operator has become exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and holds, on the day preceding the first day of the taxable period in which it became subject to the application of that paragraph, inventory relating to taxable purchases acquired in Japan during the taxable period that includes that preceding day, or taxable goods taken out of a bonded area in that taxable period that fall under inventory, the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods is not to be included, for the purpose of applying the provisions of Article 30, paragraph (1) (including the provisions of paragraph (2) of that Article, where those provisions apply), in the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases for that taxable period.
machine translation, not official
### 第三十七条（中小事業者の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
caption: machine translation, not official
art-37 · https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
**第一項** 事業者（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及びその課税期間の初日において所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設を有しない国外事業者を除く。）が、その納税地を所轄する税務署長にその基準期間における課税売上高（第九条第一項に規定する基準期間における課税売上高をいう。以下この項及び次条第一項において同じ。）が五千万円以下である課税期間（第十二条第一項に規定する分割等に係る同項の新設分割親法人又は新設分割子法人の政令で定める課税期間（以下この項及び次条第一項において「分割等に係る課税期間」という。）を除く。）についてこの項の規定の適用を受ける旨を記載した届出書を提出した場合には、当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。）については、第三十条から前条までの規定により課税標準額に対する消費税額から控除することができる課税仕入れ等の税額の合計額は、これらの規定にかかわらず、次に掲げる金額の合計額とする。この場合において、当該金額の合計額は、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-37/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and a foreign business operator that does not have, on the first day of the taxable period, a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) files with the district director having jurisdiction over its place for tax payment a written notification stating that it will be subject to the application of this paragraph for a taxable period in which the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies hereinafter in this paragraph and in paragraph (1) of the following Article) are 50 million yen or less (excluding the taxable period specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) relating to a corporate split, etc. prescribed in that paragraph (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "taxable period connected with a split, etc.")), then for the taxable periods (excluding taxable periods in which the taxable sales in the base period exceed 50 million yen and taxable periods connected with a split, etc.) on or after the taxable period following the taxable period that includes the day on which that written notification was filed (or, where the taxable period that includes the day on which that written notification was filed is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, that taxable period), the total amount of tax on taxable purchases, etc. that may be deducted from the consumption tax on the tax base amount under the provisions of Articles 30 through the preceding Article is, notwithstanding those provisions, the total of the following amounts. In this case, that total of the amounts is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該事業者の当該課税期間の課税資産の譲渡等（第七条第一項、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ものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額の百分の六十に相当する金額（卸売業その他の政令で定める事業を営む事業者にあつては、当該残額に、政令で定めるところにより当該事業の種類ごとに当該事業における課税資産の譲渡等に係る消費税額のうちに課税仕入れ等の税額の通常占める割合を勘案して政令で定める率を乗じて計算した金額）
art-37/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-1
the amount equivalent to 60 percent of the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of the business operator for that taxable period (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) in that taxable period (or, for a business operator conducting a business specified by Cabinet Order, such as wholesale, the amount calculated by multiplying that remainder by the rate specified by Cabinet Order for each type of business, as provided by Cabinet Order, having regard to the proportion that the amount of tax on taxable purchases, etc. ordinarily accounts for in the amount of consumption tax on taxable transfers, etc. of assets in that business);
machine translation, not official
**二** 当該事業者の当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税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合計額を控除した残額
art-37/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-2
the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases of the business operator for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period.
machine translation, not official
**第二項** 前項第二号の規定により、当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税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合計額を控除して控除しきれない金額があり、かつ、当該控除しきれない金額を前項第一号に掲げる金額から控除してなお控除しきれない金額（以下この項において「控除未済金額」という。）があるときは、当該控除未済金額を課税資産の譲渡等に係る消費税額とみなして当該課税期間の課税標準額に対する消費税額に加算する。
art-37/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2
Where, under item (ii) of the preceding paragraph, there is an amount that cannot be fully deducted after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period, and there is an amount that still cannot be fully deducted after deducting the amount that cannot be fully deducted from the amount set forth in item (i) of the preceding paragraph (hereinafter in this paragraph referred to as the "undeducted amount"), that undeducted amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that taxable period.
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする事業者は、次の各号に掲げる場合に該当するときは、当該各号に定める期間は、同項の規定による届出書を提出することができない。ただし、当該事業者が事業を開始した日の属する課税期間その他の政令で定める課税期間から同項の規定の適用を受けようとする場合に当該届出書を提出するときは、この限りでない。
art-37/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
A business operator that intends to be subject to the application of paragraph (1) may not file the written notification under that paragraph, in a case listed in any of the following items, during the period specified in that item; provided, however, that this does not apply where the business operator files the written notification in order to be subject to the application of that paragraph from the taxable period that includes the day on which it commenced business or any other taxable period specified by Cabinet Order.
machine translation, not official
**一** 当該事業者が第九条第七項の規定の適用を受ける者である場合 同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
where the business operator is a person to whom Article 9, paragraph (7) applies: the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
machine translation, not official
**二** 当該事業者が第十二条の二第二項の新設法人である場合又は第十二条の三第三項の特定新規設立法人である場合において第十二条の二第二項（第十二条の三第三項において準用する場合を含む。以下この号において同じ。）に規定する場合に該当するとき 第十二条の二第二項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
where the business operator is a newly established corporation prescribed in Article 12-2, paragraph (2) or a specified newly founded corporation prescribed in Article 12-3, paragraph (3), and falls under the case prescribed in Article 12-2, paragraph (2) (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3); the same applies hereinafter in this item): the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
machine translation, not official
**三** 当該事業者が第十二条の四第一項に規定する場合に該当するとき（前二号に掲げる場合に該当する場合を除く。） 高額特定資産（同項に規定する高額特定資産をいう。以下この号及び次号において同じ。）に係る同項に規定する高額特定資産の仕入れ等の日の属する課税期間の初日から同日（当該高額特定資産が同項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の建設等（同項に規定する建設等をいう。同号において同じ。）が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
where the business operator falls under the case prescribed in Article 12-4, paragraph (1) (excluding the case where it falls under the cases listed in the preceding two items): the period from the first day of the taxable period that includes the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph relating to the high-value specified asset (meaning a high-value specified asset prescribed in that paragraph; the same applies in this item and the following item) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the high-value specified asset is a self-constructed high-value specified asset prescribed in that paragraph, from the first day of the taxable period that includes the day on which the construction, etc. (meaning the construction, etc. prescribed in that paragraph; the same applies in the following item) of the self-constructed high-value specified asset was completed);
machine translation, not official
**四** 当該事業者が第十二条の四第二項に規定する場合に該当するとき（前三号に掲げる場合に該当する場合を除く。） 高額特定資産である棚卸資産若しくは課税貨物又は同項に規定する調整対象自己建設高額資産について前条第一項又は第三項の規定の適用を受けた課税期間の初日から同日（当該調整対象自己建設高額資産の建設等が調整適用日（これらの規定に規定する場合に該当することとなつた日をいう。）の前日までに完了していない場合にあつては、当該建設等が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
where the business operator falls under the case prescribed in Article 12-4, paragraph (2) (excluding the case where it falls under the cases listed in the preceding three items): the period from the first day of the taxable period in which Article 36, paragraph (1) or (3) was applied to inventory or taxable goods that are high-value specified assets, or to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2), to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the construction, etc. of the adjustment-target self-constructed high-value asset had not been completed by the day preceding the adjustment application date (meaning the day on which it came to fall under the case prescribed in those provisions), from the first day of the taxable period that includes the day on which that construction, etc. was completed);
machine translation, not official
**五** 当該事業者が第十二条の四第三項に規定するときに該当するとき（前各号に掲げる場合に該当する場合を除く。） 同項に規定するときに該当する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
art-37/par-3/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-5
where the business operator falls under the case prescribed in Article 12-4, paragraph (3) (excluding the case where it falls under the cases listed in the preceding items): the period from the first day of the taxable period falling under the case prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day.
machine translation, not official
**第四項** 前項各号に規定する事業者が当該各号に掲げる場合に該当することとなつた場合において、同項第一号若しくは第二号に規定する調整対象固定資産の仕入れ等の日、同項第三号に規定する高額特定資産の仕入れ等の日若しくは同項第四号に規定する調整適用日の属する課税期間又は同項第五号に規定するときに該当する課税期間の初日から同項各号に掲げる場合に該当することとなつた日までの間に第一項の規定による届出書をその納税地を所轄する税務署長に提出しているときは、同項の規定の適用については、その届出書の提出は、なかつたものとみなす。
art-37/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-4
Where a business operator prescribed in the items of the preceding paragraph has come to fall under a case listed in those items, and has filed the written notification under paragraph (1) with the district director having jurisdiction over its place for tax payment during the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in item (i) or (ii) of the preceding paragraph, the day of the purchase, etc. of a high-value specified asset prescribed in item (iii) of that paragraph, or the adjustment application date prescribed in item (iv) of that paragraph, or from the first day of the taxable period that falls under the case prescribed in item (v) of that paragraph, to the day on which it came to fall under the case listed in the items of that paragraph, the filing of that written notification is deemed not to have been made for the purpose of applying the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項の規定による届出書を提出した事業者は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-37/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
A business operator that has filed the written notification under the provisions of paragraph (1) must, when it intends to cease to be subject to the application of that paragraph or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第六項** 前項の場合において、第一項の規定による届出書を提出した事業者は、事業を廃止した場合を除き、同項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の初日以後でなければ、同項の規定の適用を受けることをやめようとする旨の届出書を提出することができない。
art-37/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-6 · https://japanlaw.org/l/363AC0000000108/art-37/par-6
In the case referred to in the preceding paragraph, a business operator that has filed the written notification under the provisions of paragraph (1) may not, except where it has discontinued its business, file a written notification to the effect that it intends to cease to be subject to the application of that paragraph, except on or after the first day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in that paragraph.
machine translation, not official
**第七項** 第五項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第一項の規定による届出は、その効力を失う。
art-37/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-7 · https://japanlaw.org/l/363AC0000000108/art-37/par-7
When a written notification under the provisions of paragraph (5) has been filed, the notification under the provisions of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period that includes the day on which that filing was made.
machine translation, not official
**第八項** やむを得ない事情があるため第一項又は第五項の規定による届出書を第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合における同項又は前項の規定の適用の特例については、政令で定める。
art-37/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-8 · https://japanlaw.org/l/363AC0000000108/art-37/par-8
Special provisions on the application of paragraph (1) or the preceding paragraph in the case where, owing to unavoidable circumstances, the written notification under the provisions of paragraph (1) or (5) could not be filed by the day preceding the first day of the taxable period for which the business operator intends to become subject to, or to cease to be subject to, the application of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
caption: machine translation, not official
art-37-2 · https://japanlaw.org/ja/consumption-tax-act/art-37-2 · https://japanlaw.org/l/363AC0000000108/art-37-2
**第一項** 災害その他やむを得ない理由が生じたことにより被害を受けた事業者（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及び前条第一項の規定の適用を受ける事業者を除く。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。以下この項、次項及び第五項において「選択被災課税期間」という。）につき同条第一項の規定の適用を受けることが必要となつた場合において、当該選択被災課税期間につき同項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同項の規定による届出書を当該承認を受けた選択被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第三項の規定は、適用しない。
art-37-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, come to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (excluding a taxable period in which the taxable sales in the base period exceed 50 million yen and a taxable period connected with a split, etc.; hereinafter in this paragraph, the following paragraph, and paragraph (5) referred to as the "elected disaster-affected taxable period"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph for that elected disaster-affected taxable period, the business operator is deemed to have filed the written notification under that paragraph with that district director on the day preceding the first day of the elected disaster-affected taxable period for which it obtained that approval. In this case, paragraph (3) of that Article does not apply.
machine translation, not official
**第二項** 前項の承認を受けようとする事業者は、前条第一項の規定の適用を受けることが必要となつた事情その他財務省令で定める事項を記載した申請書を、前項に規定する災害その他やむを得ない理由のやんだ日から二月以内（当該災害その他やむを得ない理由のやんだ日がその申請に係る選択被災課税期間の末日の翌日以後に到来する場合には、当該選択被災課税期間に係る第四十五条第一項の規定による申告書の提出期限まで）に、その納税地を所轄する税務署長に提出しなければならない。
art-37-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
A business operator that intends to obtain the approval under the preceding paragraph must file with the district director having jurisdiction over its place for tax payment, within two months from the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased (or, where the day on which the disaster or other unavoidable cause ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application, by the deadline for filing the return under Article 45, paragraph (1) for that elected disaster-affected taxable period), a written application stating the circumstances in which it has become necessary to be subject to the application of paragraph (1) of the preceding Article and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下する。
art-37-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-3
Where a written application under the preceding paragraph is filed and the district director finds that the circumstances prescribed in that paragraph relating to the application are not appropriate, the district director rejects the application.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
art-37-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-4
Where a written application under paragraph (2) is filed and the district director makes a disposition of approval or rejection of the application, the district director notifies the business operator that filed the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、その申請に係る選択被災課税期間の末日の翌日から二月を経過する日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。ただし、同項に規定する災害その他やむを得ない理由のやんだ日がその申請に係る選択被災課税期間の末日の翌日以後に到来する場合は、この限りでない。
art-37-2/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-5
Where a written application under paragraph (2) is filed and no disposition of approval or rejection has been made by the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application, the approval is deemed to have been given on that day; provided, however, that this does not apply where the day on which the disaster or other unavoidable cause prescribed in that paragraph ceased falls on or after the day following the last day of the elected disaster-affected taxable period relating to the application.
machine translation, not official
**第六項** 災害その他やむを得ない理由が生じたことにより被害を受けた事業者（前条第一項の規定の適用を受ける事業者に限る。）が、当該被害を受けたことにより、当該災害その他やむを得ない理由の生じた日の属する課税期間（当該課税期間の翌課税期間以後の課税期間のうち政令で定める課税期間を含む。以下この項において「不適用被災課税期間」という。）につき同条第一項の規定の適用を受けることの必要がなくなつた場合において、当該不適用被災課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は同条第五項の規定による届出書を当該承認を受けた不適用被災課税期間の初日の前日に当該税務署長に提出したものとみなす。この場合においては、同条第六項の規定は、適用しない。
art-37-2/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
Where a business operator that has suffered damage due to the occurrence of a disaster or other unavoidable cause (limited to a business operator subject to the application of paragraph (1) of the preceding Article) has, by reason of that damage, ceased to need to be subject to the application of paragraph (1) of that Article for the taxable period that includes the day on which the disaster or other unavoidable cause occurred (including, among the taxable periods on or after the taxable period following that taxable period, those specified by Cabinet Order; hereinafter in this paragraph referred to as the "disaster-affected taxable period of discontinuance"), and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for that disaster-affected taxable period of discontinuance, the business operator is deemed to have filed the written notification under paragraph (5) of that Article with that district director on the day preceding the first day of the disaster-affected taxable period of discontinuance for which it obtained that approval. In this case, paragraph (6) of that Article does not apply.
machine translation, not official
**第七項** 第二項から第五項までの規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「前項」とあるのは「第六項」と、「受けることが必要となつた」とあるのは「受けることの必要がなくなつた」と、「選択被災課税期間」とあるのは「不適用被災課税期間」と、第五項中「選択被災課税期間」とあるのは「不適用被災課税期間」と読み替えるものとする。
art-37-2/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-7 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-7
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the preceding paragraph" in paragraph (2) is deemed to be replaced with "paragraph (6)", the phrase "it has become necessary to be subject to" with "it is no longer necessary to be subject to", and the phrase "elected disaster-affected taxable period" with "disaster-affected taxable period of discontinuance", and the phrase "elected disaster-affected taxable period" in paragraph (5) is deemed to be replaced with "disaster-affected taxable period of discontinuance".
machine translation, not official
**第八項** 第一項又は第六項の承認を受けた事業者が、その承認前に第四十三条第一項各号に掲げる事項を記載した申告書を提出している場合その他の場合における第一項又は第六項の規定の適用に関し必要な事項は、政令で定める。
art-37-2/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-8
Matters necessary for the application of the provisions of paragraph (1) or (6) in cases such as where a business operator that has obtained the approval under paragraph (1) or (6) has, before that approval, filed a return stating the matters listed in the items of Article 43, paragraph (1), are specified by Cabinet Order.
machine translation, not official
### 第三十八条（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） — Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales
caption: machine translation, not official
art-38 · https://japanlaw.org/ja/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38
**第一項** 事業者（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、国内において行つた課税資産の譲渡等（第七条第一項、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ものを除く。）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（第二十八条第一項に規定する対価の額をいう。）と当該対価の額に百分の十（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、百分の八）を乗じて算出した金額との合計額（以下この項及び第三十九条において「税込価額」という。）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税込価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（以下この項から第四項までにおいて「売上げに係る対価の返還等」という。）をした場合には、当該売上げに係る対価の返還等をした日の属する課税期間の課税標準額に対する消費税額から当該課税期間において行つた売上げに係る対価の返還等の金額に係る消費税額（当該返還をした税込価額又は当該減額をした債権の額に百十分の七・八（当該売上げに係る対価の返還等が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
art-38/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having accepted a returned item or granted a price reduction or rebate with respect to a taxable transfer, etc. of assets conducted in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), refunded all or part of the total of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) and the amount calculated by multiplying that amount of consideration by 10 percent (or, where the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, 8 percent) (hereinafter in this paragraph and Article 39 referred to as the "tax-inclusive price"), or has reduced all or part of the amount of accounts receivable or other claims relating to the tax-inclusive price of the taxable transfer, etc. of assets (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for sales"), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales made in the taxable period (meaning the amount calculated by multiplying the tax-inclusive price refunded or the amount of the claim reduced by 7.8/110 (or, where the refund, etc. of consideration for sales relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for sales was made.
machine translation, not official
**第二項** 前項の規定は、事業者が当該売上げに係る対価の返還等をした金額の明細を記録した帳簿を保存しない場合には、当該保存のない売上げに係る対価の返還等に係る消費税額については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-38/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/art-38/par-2
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to a refund, etc. of consideration for sales for which a business operator does not preserve books recording the details of the amount of that refund, etc. of consideration for sales; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合には、その相続人が行つた課税資産の譲渡等につき売上げに係る対価の返還等をしたものとみなして、前二項の規定を適用する。
art-38/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-38/par-3 · https://japanlaw.org/l/363AC0000000108/art-38/par-3
Where an heir who has succeeded to the business of a decedent through inheritance makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the decedent, the provisions of the preceding two paragraphs apply as if the heir had made a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the heir.
machine translation, not official
**第四項** 前項の規定は、合併により事業を承継した合併法人が被合併法人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合又は分割により事業を承継した分割承継法人が分割法人により行われた課税資産の譲渡等につき売上げに係る対価の返還等をした場合について準用する。
art-38/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/art-38/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split makes a refund, etc. of consideration for sales with respect to a taxable transfer, etc. of assets conducted by the splitting corporation.
machine translation, not official
**第五項** 前二項に定めるもののほか、第二項に規定する帳簿の記録及び保存に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-38/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/art-38/par-5
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十八条の二（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） — Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases
caption: machine translation, not official
art-38-2 · https://japanlaw.org/ja/consumption-tax-act/art-38-2 · https://japanlaw.org/l/363AC0000000108/art-38-2
**第一項** 事業者（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、国内において行つた特定課税仕入れにつき、値引き又は割戻しを受けたことにより、当該特定課税仕入れに係る支払対価の額（第二十八条第二項に規定する支払対価の額をいう。）の全部若しくは一部の返還又は当該特定課税仕入れに係る支払対価の額に係る買掛金その他の債務の額の全部若しくは一部の減額（以下この項から第四項までにおいて「特定課税仕入れに係る対価の返還等」という。）を受けた場合には、当該特定課税仕入れに係る対価の返還等を受けた日の属する課税期間の課税標準額に対する消費税額から当該課税期間における特定課税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（当該返還を受けた金額又は減額を受けた債務の額に百分の七・八を乗じて算出した金額をいう。次項において同じ。）の合計額を控除する。
art-38-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has, by reason of having received a price reduction or rebate with respect to a specified taxable purchase made in Japan, received a refund of all or part of the amount of consideration paid for the specified taxable purchase (meaning the amount of consideration paid prescribed in Article 28, paragraph (2)), or a reduction of all or part of the amount of accounts payable or other debts relating to the amount of consideration paid for the specified taxable purchase (hereinafter in this paragraph through paragraph (4) referred to as a "refund, etc. of consideration for specified taxable purchases"), the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received in the taxable period (meaning the amount calculated by multiplying the amount refunded or the amount of the debt reduced by 7.8 percent; the same applies in the following paragraph) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which the refund, etc. of consideration for specified taxable purchases was received.
machine translation, not official
**第二項** 前項の規定は、事業者が当該特定課税仕入れに係る対価の返還等を受けた金額の明細を記録した帳簿を保存しない場合には、当該保存のない特定課税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については、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-38-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
The provisions of the preceding paragraph do not apply to the amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases was received, where a business operator does not preserve books recording the details of the amount for which that refund, etc. of consideration for specified taxable purchases was received; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 相続により被相続人の事業を承継した相続人が被相続人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合には、その相続人が行つた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けたものとみなして、前二項の規定を適用する。
art-38-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
Where an heir who has succeeded to the business of a decedent through inheritance receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the decedent, the provisions of the preceding two paragraphs apply as if the heir had received a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the heir.
machine translation, not official
**第四項** 前項の規定は、合併により事業を承継した合併法人が被合併法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合又は分割により事業を承継した分割承継法人が分割法人により行われた特定課税仕入れにつき当該特定課税仕入れに係る対価の返還等を受けた場合について準用する。
art-38-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a merging corporation that has succeeded to a business through a merger receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the merged corporation, or the case where a successor corporation in a company split that has succeeded to a business through a company split receives a refund, etc. of consideration for specified taxable purchases with respect to a specified taxable purchase made by the splitting corporation.
machine translation, not official
**第五項** 前二項に定めるもののほか、第二項に規定する帳簿の記録及び保存に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-38-2/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-5
In addition to what is provided for in the preceding two paragraphs, matters concerning the recording and preservation of the books prescribed in paragraph (2) and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第三十九条（貸倒れに係る消費税額の控除等） — Deduction of Consumption Tax Relating to Bad Debts, etc.
caption: machine translation, not official
art-39 · https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
**第一項** 事業者（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。）が国内において課税資産の譲渡等（第七条第一項、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ものを除く。）を行つた場合において、当該課税資産の譲渡等の相手方に対する売掛金その他の債権につき更生計画認可の決定により債権の切捨てがあつたことその他これに準ずるものとして政令で定める事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなつたときは、当該領収をすることができないこととなつた日の属する課税期間の課税標準額に対する消費税額から、当該領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額（当該税込価額に百十分の七・八（当該税込価額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額をいう。第三項において同じ。）の合計額を控除する。
art-39/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has conducted a taxable transfer, etc. of assets in Japan (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), and, because a fact specified by Cabinet Order, such as the write-off of claims by a decision approving a reorganization plan or a fact equivalent thereto, has occurred with respect to accounts receivable or other claims against the counterparty to the taxable transfer, etc. of assets, it has become unable to collect all or part of the tax-inclusive price of the taxable transfer, etc. of assets, the total amount of consumption tax relating to the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible (meaning the amount calculated by multiplying that tax-inclusive price by 7.8/110 (or, where that tax-inclusive price relates to a taxable transfer, etc. of assets subject to the reduced rate, 6.24/108); the same applies in paragraph (3)) is deducted from the consumption tax on the tax base amount for the taxable period that includes the day on which it became unable to collect it.
machine translation, not official
**第二項** 前項の規定は、事業者が財務省令で定めるところにより同項に規定する債権につき同項に規定する事実が生じたことを証する書類を保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該保存をすることができなかつたことを当該事業者において証明した場合は、この限りでない。
art-39/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/art-39/par-2
The provisions of the preceding paragraph do not apply where a business operator does not preserve, as provided by Ministry of Finance Order, documents certifying that the fact prescribed in that paragraph has occurred with respect to the claims prescribed in that paragraph; provided, however, that this does not apply where the business operator proves that it was unable to preserve them due to a disaster or other unavoidable circumstances.
machine translation, not official
**第三項** 第一項の規定の適用を受けた同項の事業者が同項の規定の適用を受けた課税資産の譲渡等の税込価額の全部又は一部の領収をしたときは、当該領収をした税込価額に係る消費税額を課税資産の譲渡等に係る消費税額とみなしてその事業者のその領収をした日の属する課税期間の課税標準額に対する消費税額に加算する。
art-39/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3
Where a business operator prescribed in paragraph (1) to which the provisions of that paragraph have been applied has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of that paragraph were applied, the amount of consumption tax relating to the tax-inclusive price so collected is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period of that business operator that includes the day on which it was collected.
machine translation, not official
**第四項** 相続により当該相続に係る被相続人の事業を承継した相続人がある場合において、当該被相続人により行われた課税資産の譲渡等の相手方に対する売掛金その他の債権について当該相続があつた日以後に第一項の規定が適用される事実が生じたときは、その相続人が当該課税資産の譲渡等を行つたものとみなして、同項及び第二項の規定を適用する。
art-39/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/art-39/par-4
Where there is an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance, and, with respect to accounts receivable or other claims against the counterparty to a taxable transfer, etc. of assets conducted by that decedent, a fact to which the provisions of paragraph (1) apply has occurred on or after the day of that inheritance, the provisions of that paragraph and paragraph (2) apply as if the heir had conducted that taxable transfer, etc. of assets.
machine translation, not official
**第五項** 相続により当該相続に係る被相続人の事業を承継した相続人が当該被相続人について第一項の規定が適用された課税資産の譲渡等の税込価額の全部又は一部を領収した場合には、その相続人が同項の規定の適用を受けたものとみなして、第三項の規定を適用する。
art-39/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-5 · https://japanlaw.org/l/363AC0000000108/art-39/par-5
Where an heir who has succeeded through inheritance to the business of the decedent relating to that inheritance has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets to which the provisions of paragraph (1) were applied with respect to that decedent, the provisions of paragraph (3) apply as if the heir had been subject to the application of the provisions of paragraph (1).
machine translation, not official
**第六項** 前二項の規定は、合併により当該合併に係る被合併法人から事業を承継した合併法人又は分割により当該分割に係る分割法人から事業を承継した分割承継法人について準用する。
art-39/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-6 · https://japanlaw.org/l/363AC0000000108/art-39/par-6
The provisions of the preceding two paragraphs apply mutatis mutandis to a merging corporation that has succeeded through a merger to the business of the merged corporation relating to that merger, or a successor corporation in a company split that has succeeded through a company split to the business of the splitting corporation relating to that company split.
machine translation, not official
**第七項** 第一項に規定する税込価額に係る消費税額の計算の細目に関し必要な事項は、政令で定める。
art-39/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-39/par-7 · https://japanlaw.org/l/363AC0000000108/art-39/par-7
Matters necessary for the details of the calculation of the amount of consumption tax relating to the tax-inclusive price prescribed in paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第四十条 〔削除 / repealed〕
art-40 · https://japanlaw.org/ja/consumption-tax-act/art-40 · https://japanlaw.org/l/363AC0000000108/art-40
**第一項** 削除
art-40/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/art-40/par-1
### 第四十一条（税額控除の計算の細目） — Details of the Calculation of Tax Deductions
caption: machine translation, not official
art-41 · https://japanlaw.org/ja/consumption-tax-act/art-41 · https://japanlaw.org/l/363AC0000000108/art-41
**第一項** この章に定めるもののほか、税額控除の計算の細目に関し必要な事項は、政令で定める。
art-41/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-41/par-1 · https://japanlaw.org/l/363AC0000000108/art-41/par-1
In addition to what is provided for in this Chapter, matters necessary for the details of the calculation of tax deductions are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-30/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-30/par-1: この条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-32
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-33
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-34
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-35
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-30/par-1: 第三十二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 · https://japanlaw.org/l/363AC0000000108/art-36
- art-30/par-1: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-30/par-1: 第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- art-30/par-1: 第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- art-30/par-1: 第五十七条の四第二項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2
- art-30/par-1: 次項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-30/par-1/item-3: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-30/par-1/item-3: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3
- art-30/par-1/item-3: 同条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2
- art-30/par-1/item-3: 第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6
- art-30/par-1/item-4: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- art-30/par-1/item-4: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-30/par-1/item-4: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-30/par-1/item-4: この号 → 消費税法 第三十条第一項第四号 (Article 30, paragraph (1), item (iv)), art-30/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-4
- art-30/par-2: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-2/item-1: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-2/item-1: この号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-2/item-2: 前号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-3: 前項第一号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-3: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-3
- art-30/par-3: 第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-3/item-2
- art-30/par-3/item-2: 前項第一号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-4: 同項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-30/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
- art-30/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-30/par-5: 前項 → 消費税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-4
- art-30/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
- art-30/par-5: 同項第一号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-30/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-30/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-30/par-6: この項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6
- art-30/par-6: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-30/par-7: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-8: 前項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- art-30/par-8/item-1/sub-4: 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- art-30/par-8/item-2/sub-4: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-8/item-3: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-8/item-3/sub-3: 次項第五号 → 消費税法 第三十条第九項第五号 (Article 30, paragraph (9), item (v)), art-30/par-9/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-5
- art-30/par-9: 第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- art-30/par-9: 第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
- art-30/par-9/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-30/par-9/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-30/par-9/item-1: 次号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
- art-30/par-9/item-1: 第三号 → 消費税法 第三十条第九項第三号 (Article 30, paragraph (9), item (iii)), art-30/par-9/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-3
- art-30/par-9/item-2: 第五十七条の四第五項 → 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 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5
- art-30/par-9/item-3: 第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- art-30/par-9/item-3: 第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1
- art-30/par-9/item-5: 関税法第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-30/par-10: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-10: 別表第二第十三号 → 消費税法 別表第二第十三号 (Appended Table 2, item (xiii)), appdx-2/item-13 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-13 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-13
- art-30/par-10: この項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10
- art-30/par-10: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- art-30/par-10: 同条第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- art-30/par-10: 第三十五条の二 → 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 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-30/par-11: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-12: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-12: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-30/par-13: 第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- art-30/par-13: 前各項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-30/par-13: 前各項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10
- art-30/par-13: 前各項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 · https://japanlaw.org/l/363AC0000000108/art-30/par-11
- art-30/par-13: 前各項 → 消費税法 第三十条第十二項 (Article 30, paragraph (12)), art-30/par-12 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-12 · https://japanlaw.org/l/363AC0000000108/art-30/par-12
- art-30/par-13: 前各項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-30/par-13: 前各項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-3
- art-30/par-13: 前各項 → 消費税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-4
- art-30/par-13: 前各項 → 消費税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-5 · https://japanlaw.org/l/363AC0000000108/art-30/par-5
- art-30/par-13: 前各項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6
- art-30/par-13: 前各項 → 消費税法 第三十条第八項 (Article 30, paragraph (8)), art-30/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8 · https://japanlaw.org/l/363AC0000000108/art-30/par-8
- art-30/par-13: 前各項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- art-31/par-1: 第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1
- art-31/par-1: この項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 · https://japanlaw.org/l/363AC0000000108/art-31/par-1
- art-31/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-31/par-1: 次項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 · https://japanlaw.org/l/363AC0000000108/art-31/par-2
- art-31/par-1: 前条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-31/par-2: 前条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-31/par-3: 前二項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 · https://japanlaw.org/l/363AC0000000108/art-31/par-1
- art-31/par-3: 前二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 · https://japanlaw.org/l/363AC0000000108/art-31/par-2
- art-31/par-3: 前条第二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-31/par-3: 同条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-32/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-32/par-1: この条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-32/par-1: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- art-32/par-1: 同条第二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-32/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-32/par-1/item-1: 同条第二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-32/par-1/item-1: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- art-32/par-1/item-1: 次項 → 消費税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-2
- art-32/par-1/item-2: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-1/item-2/sub-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-1/item-2/sub-2: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-1/item-2/sub-2: 第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-2
- art-32/par-1/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 · https://japanlaw.org/l/363AC0000000108/art-30/par-3
- art-32/par-1/item-3: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
- art-32/par-1/item-3: この号 → 消費税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-3
- art-32/par-1/item-3: 第四項第三号 → 消費税法 第三十二条第四項第三号 (Article 32, paragraph (4), item (iii)), art-32/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-4/item-3
- art-32/par-2: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- art-32/par-3: 前二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- art-32/par-3: 前二項 → 消費税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-2
- art-32/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-32/par-4: この条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-32/par-4: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-32/par-4: 同条第二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-32/par-4/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-32/par-4/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- art-32/par-4/item-1: この条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-32/par-4/item-2: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-4/item-2/sub-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-4/item-2/sub-1: 第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-2
- art-32/par-4/item-2/sub-2: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-32/par-4/item-2/sub-2: 第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-2
- art-32/par-4/item-3: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
- art-32/par-4/item-3: 第一項第三号 → 消費税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-3
- art-32/par-5: 前項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4 · https://japanlaw.org/l/363AC0000000108/art-32/par-4
- art-32/par-6: 前二項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4 · https://japanlaw.org/l/363AC0000000108/art-32/par-4
- art-32/par-6: 前二項 → 消費税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-5 · https://japanlaw.org/l/363AC0000000108/art-32/par-5
- art-32/par-7: 第三項 → 消費税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/art-32/par-3
- art-32/par-7: 前項 → 消費税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-6 · https://japanlaw.org/l/363AC0000000108/art-32/par-6
- art-32/par-8: 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 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- art-33/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-33/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-33/par-1: この項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1
- art-33/par-1: 次条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1
- art-33/par-1: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-33/par-1: 次項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2
- art-33/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-33/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-3
- art-33/par-1: 第二号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2
- art-33/par-1: 第一号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1
- art-33/par-1/item-1: この号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1
- art-33/par-1/item-1: 次号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2
- art-33/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-33/par-1/item-1: 同条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-33/par-2: 前項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1
- art-33/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-33/par-2: この項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2
- art-33/par-2: 同条第二項第二号 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2
- art-33/par-3: 第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1
- art-33/par-3: 同項第一号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1
- art-33/par-3: 同項第二号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2
- art-34/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-34/par-1: この項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1
- art-34/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-34/par-1/item-2: 前号 → 消費税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-1
- art-34/par-1/item-3: 前号 → 消費税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-2
- art-34/par-2: 前項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1
- art-35/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-35/par-1: この条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-35/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1
- art-35/par-1/item-2: 前号 → 消費税法 第三十五条第一項第一号 (Article 35, paragraph (1), item (i)), art-35/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-35/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-35/par-1/item-1
- art-35/par-1/item-3: 前号 → 消費税法 第三十五条第一項第二号 (Article 35, paragraph (1), item (ii)), art-35/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-35/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-35/par-1/item-2
- art-35-2/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-35-2/par-1: 第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10
- art-35-2/par-1: この項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-1
- art-35-2/par-1: 次項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
- art-35-2/par-1: 第三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-3
- art-35-2/par-1: 別表第二第十三号 → 消費税法 別表第二第十三号 (Appended Table 2, item (xiii)), appdx-2/item-13 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-13 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-13
- art-35-2/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-35-2/par-2: 第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10
- art-35-2/par-2: この項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
- art-35-2/par-2: 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-35-2/par-3: 第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-1
- art-35-2/par-3: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- art-35-2/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-35-2/par-3: この項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-3
- art-35-2/par-3: 前項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
- art-35-2/par-4: 第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- art-35-2/par-4: 前三項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-1
- art-35-2/par-4: 前三項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
- art-35-2/par-4: 前三項 → 消費税法 第三十五条の二第三項 (Article 35-2, paragraph (3)), art-35-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-3
- art-36/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-36/par-1: 第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1
- art-36/par-1: 第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/art-11/par-1
- art-36/par-1: 第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5
- art-36/par-1: この条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-36/par-1: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3
- art-36/par-1: 第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5
- art-36/par-2: 前項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
- art-36/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-36/par-4: 第二項 → 消費税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/art-36/par-2
- art-36/par-4: 前項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3
- art-36/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-36/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- art-36/par-5: 同条第二項 → 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-37/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-37/par-1: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-37/par-1: 法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-37/par-1: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-1: 次条第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37/par-1: 第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-37/par-1: 第三十条から前条まで → 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 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-37/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-37/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-37/par-1/item-1: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-37/par-1/item-2: 第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-37/par-2: 前項第二号 → 消費税法 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-2
- art-37/par-2: 第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-37/par-2: 前項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-1
- art-37/par-2: この項 → 消費税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2
- art-37/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-3/item-1: 第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- art-37/par-3/item-2: 第十二条の二第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- art-37/par-3/item-2: 第十二条の三第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3
- art-37/par-3/item-2: この号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-3: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- art-37/par-3/item-3: 前二号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-3: 前二号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-3: この号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-3: 次号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-3/item-3: 同項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- art-37/par-3/item-4: 第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-4: 前条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
- art-37/par-3/item-4: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3
- art-37/par-3/item-5: 第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-4: 前項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- art-37/par-4: 同項第一号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-4: 第二号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-4: 同項第三号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-4: 同項第四号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-4: 同項第五号 → 消費税法 第三十七条第三項第五号 (Article 37, paragraph (3), item (v)), art-37/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-5
- art-37/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-6: 前項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-7: 第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-7: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-8: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37/par-8: 第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-8: 前項 → 消費税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-7 · https://japanlaw.org/l/363AC0000000108/art-37/par-7
- art-37-2/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-37-2/par-1: 前条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37-2/par-1: この項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37-2/par-1: 次項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- art-37-2/par-1: 第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-5
- art-37-2/par-1: 同条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- art-37-2/par-2: 前項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37-2/par-2: 前条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37-2/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-37-2/par-3: 前項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- art-37-2/par-4: 第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- art-37-2/par-5: 第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- art-37-2/par-6: 前条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-37-2/par-6: この項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
- art-37-2/par-6: 同条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37-2/par-6: 同条第六項 → 消費税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-6 · https://japanlaw.org/l/363AC0000000108/art-37/par-6
- art-37-2/par-7: 第二項から第五項まで → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- art-37-2/par-7: 第二項から第五項まで → 消費税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-3
- art-37-2/par-7: 第二項から第五項まで → 消費税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-4
- art-37-2/par-7: 第二項から第五項まで → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-5
- art-37-2/par-7: 前項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
- art-37-2/par-7: 前項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37-2/par-8: 第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37-2/par-8: 第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
- art-37-2/par-8: 第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-38/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-38/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-38/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-38/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-38/par-1: この項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-38/par-1: 第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
- art-38/par-1: 第四項 → 消費税法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/art-38/par-4
- art-38/par-1: 次項 → 消費税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/art-38/par-2
- art-38/par-2: 前項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-38/par-3: 前二項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-38/par-3: 前二項 → 消費税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/art-38/par-2
- art-38/par-4: 前項 → 消費税法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-3 · https://japanlaw.org/l/363AC0000000108/art-38/par-3
- art-38/par-5: 前二項 → 消費税法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-3 · https://japanlaw.org/l/363AC0000000108/art-38/par-3
- art-38/par-5: 前二項 → 消費税法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/art-38/par-4
- art-38/par-5: 第二項 → 消費税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/art-38/par-2
- art-38/par-5: 第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-38-2/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-38-2/par-1: 第二十八条第二項 → 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-38-2/par-1: この項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-1: 第四項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
- art-38-2/par-1: 次項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-2: 前項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-3: 前二項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-38-2/par-3: 前二項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-4: 前項 → 消費税法 第三十八条の二第三項 (Article 38-2, paragraph (3)), art-38-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
- art-38-2/par-5: 前二項 → 消費税法 第三十八条の二第三項 (Article 38-2, paragraph (3)), art-38-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-3
- art-38-2/par-5: 前二項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-4
- art-38-2/par-5: 第二項 → 消費税法 第三十八条の二第二項 (Article 38-2, paragraph (2)), art-38-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-2
- art-38-2/par-5: 第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-39/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-39/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-39/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-39/par-1: 第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3
- art-39/par-2: 前項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- art-39/par-3: 第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- art-39/par-4: 第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- art-39/par-4: 第二項 → 消費税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/art-39/par-2
- art-39/par-5: 第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- art-39/par-5: 第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/art-39/par-3
- art-39/par-6: 前二項 → 消費税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/art-39/par-4
- art-39/par-6: 前二項 → 消費税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-5 · https://japanlaw.org/l/363AC0000000108/art-39/par-5
- art-39/par-7: 第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
---
## 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-010, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-011, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-012, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-013, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-014, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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