# 消費税法 / Consumption Tax Act — 第三十九条 (Supplementary Provisions, Article 39) - 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: 第三十九条 (Supplementary Provisions, Article 39)（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — address `suppl-4281-15/art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39 - 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. --- ### 第三十九条（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — Transitional Measures Concerning Small and Medium-Sized Business Operators Engaged in Retail Business, etc. That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate caption: machine translation, not official suppl-4281-15/art-39 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39 **第一項** 元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間（二十八年新消費税法第三十七条第一項の規定の適用を受ける課税期間及び同項に規定する分割等に係る課税期間を除く。）のうち元年適用日から元年適用日以後一年を経過する日の属する課税期間の末日までの期間に該当する期間をいう。次項において同じ。）中に国内において行った卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）に係る課税仕入れに係る支払対価の額又は当該適用対象期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、消費税法第三十条第一項の規定にかかわらず、当該課税仕入れに係る支払対価の額及び当該課税貨物に係る税込引取価額の合計額に小売等軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。次項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込課税仕入れ等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込課税仕入れ等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、当該適用対象期間における卸売業及び小売業に係る課税仕入れ等の税額（同条第一項の規定により控除する同項に規定する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をいう。第三項において同じ。）の合計額とすることができる。ただし、前条第二項の規定の適用を受ける場合は、この限りでない。 suppl-4281-15/art-39/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply. machine translation, not official **一** 当該適用対象期間中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額の合計額 suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-1 the total tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period; machine translation, not official **二** 当該適用対象期間中に国内において行った卸売業及び小売業に係る元年軽減対象資産の譲渡等の税込価額の合計額 suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-2 the total tax-inclusive value of 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period. machine translation, not official **第二項** 消費税法第三十二条第一項の事業者が、前項の規定の適用を受けた課税仕入れにつき、同条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る課税仕入れの事実に基づき、同項の規定を適用する。ただし、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減額を受けた債務の額を税率の異なるごとに区分することが困難な場合には、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減額を受けた債務の額の合計額に当該課税仕入れを行った適用対象期間における小売等軽減売上割合を乗じて計算した金額（以下この項において「軽減対象税込対価の返還等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込対価の返還等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十二条第一項第一号に規定する仕入れに係る対価の返還等を受けた金額に係る消費税額として、同条の規定を適用することができる。 suppl-4281-15/art-39/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2 Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions. machine translation, not official **第三項** 第一項の規定の適用を受ける課税仕入れ等の税額の控除に係る消費税法第三十条第八項及び第九項の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。 suppl-4281-15/art-39/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3 With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply. machine translation, not official **第四項** 第一項に規定する小売等軽減売上割合の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。 suppl-4281-15/art-39/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-4 The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4281-15/art-39/par-1: 次項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2 - suppl-4281-15/art-39/par-1: 前条第二項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2 - suppl-4281-15/art-39/par-1: この項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 - suppl-4281-15/art-39/par-1: 消費税法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1 - suppl-4281-15/art-39/par-1: 第一号 → 消費税法 附則第三十九条第一項第一号 (Supplementary Provisions, Article 39, paragraph (1), item (i)), suppl-4281-15/art-39/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-1 - suppl-4281-15/art-39/par-1: 第二号 → 消費税法 附則第三十九条第一項第二号 (Supplementary Provisions, Article 39, paragraph (1), item (ii)), suppl-4281-15/art-39/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-2 - suppl-4281-15/art-39/par-1: 第三項 → 消費税法 附則第三十九条第三項 (Supplementary Provisions, Article 39, paragraph (3)), suppl-4281-15/art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3 - suppl-4281-15/art-39/par-2: 消費税法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1 - suppl-4281-15/art-39/par-2: 前項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 - suppl-4281-15/art-39/par-2: この項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2 - suppl-4281-15/art-39/par-2: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - suppl-4281-15/art-39/par-2: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1 - suppl-4281-15/art-39/par-2: 同条 → 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 - suppl-4281-15/art-39/par-3: 第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 - suppl-4281-15/art-39/par-3: 消費税法第三十条第八項 → 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 - suppl-4281-15/art-39/par-3: 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 - suppl-4281-15/art-39/par-3: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - suppl-4281-15/art-39/par-4: 第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 - suppl-4281-15/art-39/par-4: 前三項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2 - suppl-4281-15/art-39/par-4: 前三項 → 消費税法 附則第三十九条第三項 (Supplementary Provisions, Article 39, paragraph (3)), suppl-4281-15/art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第七号の三ホ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3/sub-2 - 消費税法 附則第三十四条第一項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1 - 消費税法 附則第三十八条第一項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1 - 消費税法 附則第三十八条第二項第一号（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2/item-1 - 消費税法 附則第三十九条第一項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1 - 消費税法 附則第三十九条第二項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2 - 消費税法 附則第三十九条第三項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3 - 消費税法 附則第三十九条第四項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-4 --- ## 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-20261013T073630-056, 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