2018

2018
April 1, 2019.
2018
April 1, 2019.
2018
April 24, 2019.
A reduced tax rate system for consumption tax will be implemented beginning October 1, 2019.
Please see P27 for details.

◎ State your Individual Number, etc.

・ You need to state your Individual Number in returns and to present your identification document or attach a copy of your
identification document.
・ Example of identification document

《Example 1》 The individual number card

《Example 2》 Notification card ＋ Driver's license, etc.
P3

P5

P6

P9
Demonstrates how to calculate consumption and local consumption taxes
P16

P18

P21

P22

P23

P26

P27

P28
 1

Sole proprietors who at any stage fall under either of the following categories are Benchmark period for
required to file the Consumption and Local Consumption Taxes Final Return for determining whether or not
2018. The final return for consumption and local consumption taxes is filed in one the Sole proprietor is a Taxable
final return form. person or a Tax-exempt
(1) Sole proprietor which had taxable sales amounting to more than 10 million yen business and if the simplified
tax system can be applied.
during the base period (2016),(see following figure) or The base period for Sole
(2) Sole proprietor which do not fall under category (1) above but have submitted the proprietors is the second
“Report on the Selection of Taxable Proprietor Status for Consumption Tax” preceeding year before the
(3) Sole proprietor which do not fall under category (1) and (2) above and whose taxable period.
taxable sales for a specified period (the period from January 1, 2017 through June
30, 2017) exceeds 10 million yen. Alternatively, the criteria of 10 million yen for a
specified period can be judged by using the total amount of salary and related
payments instead of using the amount of taxable sales.

2016 2017 2018

Person

If you fall under either (1)~(3), you need to file the final return for 2018, even if Sum of the amount of sales
relating to transactions
the amount of taxable sales during 2018 were 10 million yen or less.
subject to consumption tax
The simplified tax system is applicable to Sole proprietors whose taxable sales (excluding consumption and
for the base period (2016) were 50 million yen or less and who has submitted the local consumption taxes) and
“Report on the Selection of the Simplified Tax System for Consumption Tax.” the amount of Tax-exempt
sales such as those relating
to export transactions.
Those with returns, discounts
or rebates should be
deducted from the sum of
these amounts (excluding
consumption and local
consumption taxes).
In the case of Tax-exempt
business in 2016, the
consumption tax is not
included in the sales.
In this case, the Sales (except
for Non-taxable sales) would
be the taxable sales amount
for 2016. (Do not exclude for
tax.)

Rate of local
consumption tax
 2

es

Consumption and Local Consumption Taxes Final Return Form (Simplified

Tax Form)
Table for calculating the deductible tax on purchases (Schedule 5)

When there are taxable sales or taxable purchases subject to the old rates
T
(3% or 4%), please submit “Schedule 4” and “Schedule 5-(2)” instead of
“Schedule 5.”

The individual number of the person filing the return indicated on the return will be
verified at the tax office, so the following identification document must be presented or
a copy attached.
《The individual number card was issued. 》
Schedules used to
■ The individual number card
calculate tax are also
* When attaching a copy of the individual number card, a copy of both the front and
available by internet and
backside of the card is required.
at the Tax office.
《The individual number card was NOT issued. 》
①Documents to verify the Number and ②Documents to verify identification

Documents to verify One of the following documents Documents to verify One of the following documents
the Number ■Notification card identification ■Driver’s license
《Documents which ■A copy of the resident register 《Documents which ■Passport
①
verifies the (limited to that with individual verifies that the ■Insurance certificate of the
＋ ②
individual number of number) individual number on National Health Insurance
the person filing》 the return is that of Program
the person filing》 ■Physical disability certificate
■Resident card

* When a tax return other than a return for a refund (a return stating the “⑧ Amount of tax refundable for insufficient
deduction” ) is submitted (excluding cases where a return is submitted by an inheritor), the presentation of documents
to verify the Number or a copy attached of said documents may be omitted.

Documents that help you For your reference

calculate your tax Use the following documents as reference when completing
your final return form. They are most useful when prepared
As explained in “1. Basic knowledge”, there are many
in advance.
differences between income tax and consumption tax.
It is necessary to use the results appearing in the blue
income tax return financial statement and statement of Blue return
◯ Document that shows
revenue and expenditures to calculate the amount of financial statement,
calculation results for each
statement of revenue
transactions subject to consumption tax. sale and purchase item
and expenditures, etc.
The documents below do not need to be submitted with
◯ Document that itemizes all
your return form, however, they may be useful in calculating Ledger, etc.
transactions
your taxable transactions for consumption tax. Document that shows
◯
Please make good use of them. amounts received for Fixed asset
transfers or acquisitions register, etc.
■ Table for calculating taxable sales (Table A) of fixed assets
■ Table for calculating taxable transactions (for business, ◯ Document which can
Postcard or notice of
real estate and agriculture income) confirm the presentation of
your notification and the “Notice of Final Tax
amount of interim payment Returns”
* This guide explains how to calculate tax by using Table A.
 3

your

① of the return form Calculate your tax base

100
①
108

of the return form

step.3 ② of the return form Calculate your consumption tax

Schedule 5.
See P9 to P16 for details. 6.3% ②

step.4 ③ of the return form Calculate the amount of consumption tax relating
to recovered bad debt

step.5 ⑤ of the return form Calculate the amount of tax on value of refunds, etc.

step.6

step.7

step.8

100
108

st ep. 9

step.10

6.3
108
 step.11 the

Consumption
tax for Type 6
Amount of business × 40%
consumption tax ×
representing the base Total of consumption tax amounts by business type

Amount of deductible tax on purchases

step.12 ④ of the return form

step.13 ⑥ of the return form Calculate the amount of tax relating to bad debt

step.14 ⑦ of the return form Calculate the subtotal of deductions

step.15 ⑨ and ⑧ of the return form Calculate either the balance or

the consumption tax refund

“⑨Balance” or
“② “③ “⑦
“⑧Tax refundable for
” ” ”
insufficient deduction”

step.16 ⑩ of the return form Enter the interim payment (Sole proprietors who filed an interim
return for 2018)
step.17 ⑪ of the return form Calculate the amount of consumption tax payable
Or
step.18 ⑫ of the return form Calculate the amount of refundable interim payment

step.19 ⑮ and ⑯ of the return form Enter the amount of taxable sales for the tax period (2018)
and the base period (2016)

Calculate the local
consumption tax
Calculate the amount of
local consumption tax and
enter it in ⑰ to ㉖ of
step.20 ⑱ and ⑰ of the return form Enter the amount of
consumption tax representing the local tax base
■Enter the amount of “⑨ Balance” or “⑧ Tax refundable
for insufficient deduction” of the return form.
step.21 ⑳ or ⑲ of the return form Calculate either the amount
of tax payable or the amount of tax refundable

the return form

“⑱Balance”
See P16 to P17 for details. “⑳Amount of tax payable”
Or 17
Or
“⑰Tax refundable 63
“⑲Amount of tax refundable”
for insufficient deduction”
 step.22 ㉑ of the return form Enter the transferable interim payment
(if applicable)

step.23 ㉒ of the return form Calculate the transferable amount of tax payable
Or
step.24 ㉓ of the return form Calculate the transferable interim payment
refundable

step.25 ㉖ of the return form Calculate the total consumption tax and
local consumption taxes (payable or refundable)

“⑧ Tax refundable “⑫ Refundable “㉓ Transferable

“⑪ Amount of “㉒ Transferable “⑲ Amount
for insufficient interim interim payment
tax payable” tax payable” refundable”
deduction” payment” refundable”

＝ “㉖ Total consumption and local consumption taxes”

Enter place for tax payment, the business name, your individual
number, your name and any supplementary information
See P18 to P19 for details.

See P21 for details.

5

4. Payment at convenience stores

5

○ About interim filing and payment for 2019

If the final consumption tax amount is more than 480 thousand yen for 2018, you need to file and pay for interim return for 2019,
in accordance with the following categories.
“If the amount is more than 480 thousand yen but 4 million yen or less (one interim filing and payment a year)”
　Please file and pay for 6/12 of the final consumption tax amount for 2018 and 17/63 of that amount as local consumption tax
by Monday, September 2, 2019.
“If the amount is more than 4 million yen but 48 million yen or less (three interim filing and payments a year)” and “If the amount
is more than 48 million yen (eleven interim filings and payments a year)”
Please ask the Tax Office in your jurisdiction about the due date of filing and payment, etc.
* Any businesses required to file interim consumption tax returns must file and pay for 17/63 of the interim payment amount of consumption tax as the
interim payment amount of local consumption tax together with the interim consumption tax returns.
○ About voluntary interim return system
If the final consumption tax amount (excluding local consumption tax amount) in the previous year is 480 thousand yen or less
(without an obligation of interim tax returns) but if you submit a “Notification of filing voluntary interim tax returns” to the District
Director of the Tax office in your jurisdiction at the payment location, you can voluntarily file and pay for interim tax returns starting
for the June interim return period, the last day of which first arrives on and after the day when the said notification is submitted.
 of the

taxes

2018

2016 19,951,456

2018
24,411,290

310,000 2018

It 2017

step.1 Calculate your total amount of taxable sales

2018

2018

24,411,290
24,061,290

310,000
310,000

24,061,290
310,000
24,371,290
step.2 ① of the return form Calculate your tax base

100
24,371,290 108
22,566,009
“① ”

22,566,009 ,
22,566,000

30

24,411,290

24,061,290

310,000

310,000
24,371,290

24,371,290
22,566,009

,
step.3 ② of the return form Calculate the consumption tax

1,000
6.3
22,566,000 6.3 1,421,658
6.3

step.4 ③ of the return form Calculate the amount of consumption tax relating to recovered bad debt

2018

6.3
108

step.5 ⑤ of the return form Calculate the amount of tax on value of refunds, etc.

6.3
108

step.6 Calculate the amount of consumption tax representing the base for the deductible tax on purchases

6-2

1,421,658
“①Consumption “②Consumption tax relating to “③Amount of tax on value “④Consumption tax 1,421,658
tax” recovered bad debt” of refunds, etc.” representing the base”
 P26

step.7 Calculate the amount of deductible tax on purchases

7

step.8 Calculate the amount of taxable sales (tax excluded) for each type of business
8-1
8

24,061,290 108
22,278,972

⑫
310,000 108
287,037

22,278,972 287,037 22,566,009

step.9 Calculate the sales ratio for each type of business

9

22,278,972 22,566,009 98.7％

287,037 22,566,009 1.2％

step.10 Calculate the amount of consumption tax for each type of business

10
type of

6.3
24,061,290 108
1,403,575

6.3
310,000 108
18,083

1,403,575 18,083 1,421,658

step.11 Select the calculation method for the deductible tax on purchases

your jurisdiction

the amounts of

Consumption tax
Amount of
for Type 6 business
consumption tax × 40%
representing the base

rate

Amount of consumption
tax representing
tax base
Total of consumption tax amounts by business type

columns ㉒

step.12 ④ of the return form Determine the deductible tax on purchases

 11 and 12

1,421,658 [ 1,403,575
18,083
]÷ 1,421,658 1,133,709

1,421,658 1,137,326

30 30

1,421,658
6-1

1,421,658 6-2

, 40%) 7

22,566,009 1,421,658

22,278,972 1,403,575
8
9
10
287,037 18,083

Type 6 Business
(Real estate)

1,133,709 11

, 40%)
1,137,326 11

11

1,137,326 12
Note 1 Omit fractions of less than 1 yen in your calculations.
2 If there are amounts relating to returns, discounts or rebates (refunds and other charges) and an accounting method has been applied in which these amounts were not
deducted from sales (revenue) but rather included in necessary expenses, enter amounts in ⑥ to ⑫ after deducting the amount of refunds and other charges (tax excluded).

T is completed.
step.13 ⑥ of the return form Calculate the amount of tax relating to bad debt

6.3
108

step.14 ⑦ of the return form Calculate the subtotal of deductible tax

1,137,326 1,137,326

step.15 ⑨ and ⑧ of the return form Calculate either the balance or the consumption tax refund

b
1,421,658 1,137,326
284,332
284,300

2019

step.16 ⑩ of the return form Interim payment (Sole proprietors who filed an interim return for 2018)
2018
T

step.17 ⑪ of the return form Calculate the amount of tax payable

284,300
284,300

step.18 ⑫ of the return form Calculate the amount of refundable interim payments
 step.19 ⑮ and ⑯ of the return form Enter the amount of taxable sales for the taxable period and the base period

2018
2018
2016 2016

100
2 2 5 6６
24,371,290 22,566,009
108
, 22,566,000
1421658
22,566,000 6.3 1,421,658
1137326
1,421,658 1,137,326

1,137,326 1,137,326 1137326

1,421,658 1,137,326
284,300
284,332
2843

284,300 284,300 2843

2016 22566009
19,951,456
19951456

of the

5
step.20 ⑱ and ⑰ of the return form Enter the amount of consumption tax representing the local consumption tax base

B
A

step.21.
step.21 ⑳ or ⑲ of the return form Calculate either the amount of tax payable or the amount of tax refundable

284,300 1763 76,715

17
63 76,700

step.22 ㉑ of the return form Enter the transferable interim payment

2018
T
step.23 ㉒ of the return form Calculate the transferable amount of tax payable

76,700 76,700

step.24 ㉓ of the return form Calculate the transferable interim payment refundable

step.25 ㉖ of the return form Calculate the total consumption and local consumption taxes (payable or refundable)

284,300 76,700
361,000

22566
1421658

1137326

1137326

2843

2843

22566009
19951456

2843
17/63

17/63 767

767

361000
6

A T

Enter the address, telephone number and business name for which you are filing the return.

Enter the Individual Number of the person filing.

.

The taxable period for Sole proprietors is, as a rule, a

calendar year (January 1st to December 31st). Sole
proprietors who have received their return form by post
from the Tax office will have taxable period printed on
the form.

D
 22,279

287

13

22,566 1,421,658

284,300
 第 2 7 －（２）号 様 式
平成 年
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の 年 自 平成 年 月 日 中間申告 自 平成 年 月 日 十
用 一 課税期間分の消費税及び地方 六
紙 月 の場合の
年
は 一
日
消費税の
（ ）
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機 至 平成 年 月 日 対象期間 至 平成 年 月 日 四
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み 付 割 賦 基 準 の 適 用 有 無 31 日
始 十 兆 千 百 十 億 千 百 十 万 千 百 十 一円
取
り
す
る
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後
ま
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消 費 税 額 滷 1421658 06 事 工 事 進 行 基 準 の 適 用 有 無 33 終
。

期 貸倒回収に係る消費税額 澆 07 項 現 金 主 義 会 計 の 適 用 有 無 34 了
折 間
っ

課
か
た ら 控
控除対象仕入税額 潺 1137326 08
課税標準額に対する消費
税額の計算の特例の適用 有 無 35
税
、

09 参
返 還 等 対 価 課 税 売 上 高
り 除 に 係 る 税 額 潸 区 分 （免税売上高を除く） 売 上 割 合 ％ 期
汚 個 事
人 税 貸倒れに係る税額 千円 間
し 澁 10 第1種 36
た
番 ・ 分
号 額 控除税額小計
1137326 考 業 第2種

（
り 澀 37
し
を （潺＋潸＋澁） ・ 簡
記 控除不足還付税額
潯 13 第3種 38
な 載 （澀－滷－澆） ・ 易
い
で
す
る
差 引 税
（滷＋澆－澀）
額
潛 2 8 4 3 ００ 15 事 区 第4種
・
39 課
税
く 必 中 間 納 付 税 額 濳 ００ 16 第5種 42
だ 要 分
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さ が 納 付 税 額
2 8 4 3 ００ 17 43

）
潭 第6種
い｡ あ （潛 － 濳 ） 項 ・
り 中間納付還付税額
ま （濳 － 潛 ） 澂 ００ 18 特 例 計 算 適 用（令57澆） 有 無 40
）

す 区 分 課 税 標 準 額 消 費 税 額
。

この申告書 既 確 定 税 額 潼 19 漓
が修正申告 及 3 ％分 千円 円
Consumption tax
である場合 差引納付税額 潘 ０ ０ 20 び 滷
の 4 ％分 千円 円
この課税期間の課税売上高 澎 22566009 21 内
6.3% 訳 6.3 ％ 分 22,566 千円 円
基準期間の課税売上高 澑 1 9Breakdown
9 5 1of4⑰5 6
and ⑱
濂 区
又
分 地方消費税の課税標準となる消費税額

この申告書による地方消費税の税額の計算 は 4 ％ 分
潦 Consumption tax 円
地方消費税 控除不足還付税額
の representing the local
濂 51 内 6.3 ％ 分
consumption tax base 円
の課税標準 訳
6.3%
2 8 4 3 ００
となる消費
52 還す
銀 行 本店･支店
税 額 差 引 税 額 潦
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譲 還 農協･漁協 本所･支所
付 額 澳 53 を金
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と等 郵 便 局 名 等
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（澣 － 澡 ） 澤 7 6 7 ００ 56
※税務署整理欄
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差 引 納 付
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濟が還付税額となる場合はマイナス「－ 」を付してください｡
 7

2018
1st, 2019.

Friday 2019

T
T

5
4. Payment at convenience stores by QR code
After January 2019, you can create and print the QR code includ-
ing information necessary for payment in “Filing assistance on the
NTA website (Japanese version only)” section or the “Screen for
creating a QR code to be used for payment at convenience stores”
on our website at home etc., and you can pay taxes at conve-
nience stores by using it.
* Amount that may be settled will be limited to under
300-thousand yen.
2018
* For details such as convenience stores you can pay, please
24 2019
access our website (www.nta.jp).
　 * “QR code” is the product name of DENSO Corporation.

T
5 T

T
 April 1st, 2019.
2nd 1st, 2019
2nd, 2019

The tax included accounting method treats the value of a transaction relating to consumption tax, etc. as including the amount of consumption
tax, etc. The method treats the amount of consumption tax, etc. relating to the taxable sales, taxable purchases, etc. including it in the sales
amount or purchase amount.
The tax excluded accounting method treats the value of a transaction relating to consumption tax, etc. by first separating it from the amount of
consumption tax, etc. The method treats the amount of consumption tax, etc. by establishing an account of temporary receipts of consumption
tax, etc. or of temporary payments of consumption tax, etc., excluding it from the sales amount or purchase amount.

22
9
 所 要 整理
税
管 否 番号 個
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（フリガナ）
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十
（

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の 年 自 平成 年 月 日 中間申告 自 平成 年 月 日 十
用 一 課税期間分の消費税及び地方 六
紙 月 の場合の
年
は 一
日
消費税の
（ ）
申告書
機 至 平成 年 月 日 対象期間 至 平成 年 月 日 四
械 以
後 月
で
読 に 一
開 この申告書による消費税の税額の計算
み 付 割 賦 基 準 の 適 用 有 無 31 日
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折 間
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、

09 参
返 還 等 対 価 課 税 売 上 高
り 除 に 係 る 税 額 潸 区 分 （免税売上高を除く） 売 上 割 合 ％ 期
汚 個 事 間
し 人 税 貸倒れに係る税額
千円
澁 10 第1種 36
た
番 ・ 分
号 額 控除税額小計 考 業 第2種

（
り 澀 37
し
を （潺＋潸＋澁） ・ 簡
記 控除不足還付税額
潯 13 第3種 38
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い す 差 引 税 額
15 事 区 第4種 39 課
潛 ００
で る （滷＋澆－澀） ・ 税
く 必 中 間 納 付 税 額 濳 ００ 16 第5種 42
だ 要 分 ・ 用
さ が 納 付 税 額
００ 17 43

）
潭 第6種
い｡ あ （潛 － 濳 ） 項 ・
り 中間納付還付税額
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）

す 区 分 課 税 標 準 額 消 費 税 額
。

この申告書 既 確 定 税 額 潼 19 漓
が修正申告 及 3 ％分 千円 円
である場合 差引納付税額 潘 ００ 20 び
滷
の 4 ％分 千円 円
この課税期間の課税売上高 澎 21 内
訳 6.3 ％ 分 千円 円
基準期間の課税売上高 澑 濂 区 分 地方消費税の課税標準となる消費税額
又
この申告書による地方消費税の税額の計算 は 4 ％ 分
潦
円
の
地方消費税 控除不足還付税額
濂 51 内 6.3 ％ 分 円
の課税標準 訳
となる消費
52 還す
銀 行 本店･支店
税 額 差 引 税 額 潦 ００ 金庫･組合 出 張 所
付る
譲 還 農協･漁協 本所･支所
付 額 澳 53 を金
渡
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受
融
預金 口座番号
額 納 税 額 澣 ００ 54 け
ゆうちょ銀行の
よ機 貯 金 記 号 番 号
中間納付譲渡割額 澡 ００ 55 う関
納 付 譲 渡 割 額 と等 郵 便 局 名 等
（澣 － 澡 ） 澤 ００ 56
※税務署整理欄
中間納付還付譲渡割額
（澡 － 澣 ） 澹 ００ 57
この申告書 既 確 定 濆 58
税 理 士 ○
印
譲 渡 割 額 署名押印 （電話番号 － － ）
が修正申告
差 引 納 付
である場合 譲 渡 割 額 澪 ００ 59
税 理 士 法 第 30 条 の 書 面 提 出 有
消費税及び地方消費税の
合計（ 納付又は還付 ）税額 濟 60 税 理 士 法 第 33 条 の 2 の 書 面 提 出 有
濟＝（潭 ＋ 澤）（潯
－ ･修正申告の場合濟＝潘 ＋ 澪
＋ 澂 ＋ 澳 ＋ 澹）
濟が還付税額となる場合はマイナス「－ 」を付してください｡
 6.
Start
Yes Yes No Yes
Did you purchase Did you alter the Did you sell the Type 1
Are you selling the item from character or composition item to another
an item? Business
someone else? of the purchased item? business?
No No Yes No

Type 2
Did you transfer a No Does the transaction fall under one of the following industry types representing the
fixed business asset
major divisions of the Japan Standard Industry Classification 「日本標準産業分類」? Business
Agriculture, forestry, fisheries, mining, stone quarrying, gravel quarrying, construction,
or other asset? manufacturing, electricity, gas, heat supply, water
No
Yes No Yes
Did you provide a service remunerated by Type 3
a processing fee or other similar charge? Business
Yes
Does the transaction fall under one of the following industry types representing the major Yes
divisions of the Japan Standard Industry Classification「日本標準産業分類」? Do you operate an No Type 5
Financial services, insurance, information and communications,transport,postal activities, eating and drinking
goods rental and leasing,scientific research,professional and technical services,accommodations, services? Business
eating and drinking services,living-related services,amusement,education and learning support,
medical health care and welfare,compound services or services(other unclassified business)
Yes
No
Does this fall under real estate business in large Yes Type 6
classification of Japan Standard Industrial
Classification「日本標準産業分類」? Business
No

Type 4
Business
 A reduced tax rate system for consumption tax will be implemented beginning October 1, 2019
A reduced tax rate system for consumption tax will be implemented simultaneously with the consumption tax rate hike to be
scheduled on October 1, 2019.

■ Consumption tax rate

⑴ Standard tax rate　10％（Consumption tax rate 7.8％, Local consumption tax rate 2.2％）
⑵ Reduced tax rate　８％（Consumption tax rate 6.24％, Local consumption tax rate 1.76％）
■ Items subject to the reduced tax
⑴ Food and drink excluding alcoholic drink and dining out
⑵ Newspapers issued more than twice a week (those based on subscriptions)

《 Scope of food and drink subject to the reduced tax rate 》

Subject to the reduced tax rate Not subject to the reduced tax rate Provision of food and drink at fee-
charging retirement homes, etc.

Take away, Dining out

Food delivery, etc.
Alcoholic Catering, etc.
drink Food and drink
（“Food” provided in the Food Labeling Act）
＝

Medical and
Linked goods That used for human pharmaceutical products,
consumption quasi-drugs, etc.

Such assets indicate food and assets other than food being linked beforehand, such as confectioneries with toys,
and those with prices concerning linked goods only.
Only when the tax-exclusive price is 10,000 yen or less, and the price of food accounts for two thirds or more, the entire
product will be subject to the reduced tax rate (cases other than the above will not be subject to the reduced tax rate).

■ Entry in ledgers, descriptions on invoices and the storing of these documents

The method of tax credit for consumption tax on purchases after the implementation of the reduced tax rate system will be the method of
storing eligible invoices that requires the storing of ledgers and eligible invoices beginning October 2023. During the period from October 2019
to September 2023, the method to be adopted will be the method of storing invoices with classified descriptions that requires the storing of
ledgers and invoices, etc. (invoices with classified descriptions) in which classifications by tax rate is stated in addition to the regular items.
Under the method of storing invoices with classified descriptions, the following items will be added to those currently stated in ledgers and invoices:
　Ledgers・・・・・In the case where a taxable purchase being the transfer of assets, etc. that is subject to the reduced tax rate from
other persons, this is to be stated.
　Invoices・・・・・⑴ In the case where the transfer of taxable assets, etc. being the transfer of assets, etc.that is subject to the reduced
　 tax rate, this is to be stated.
⑵ Value for the transfer of taxable assets, etc. aggregated by tax rate

《 Schedule of the method of tax credit for consumption tax on purchases 》

October 1, 2019 October 1, 2023
The method of storing invoices with
The current method The method of storing eligible invoices
classified descriptions

■ Tax amount calculation 【Examples of Tax documents after the implementation of the system】
In preparing the “Table for calculating the deductible tax on purchases Table for calculating taxable sales (Table A)
(Schedule 5)” and “Table for calculating taxable sales” of the Consumption (Year )
Up to September 2019 After October 2019

and Local Consumption Taxes Final Return, calculations must be implemented ⑴ Taxable sales relating to business income Amount The old tax
rate of 6.3%
The reduced tax
rate of 6.24%
The standard tax
rate of 7.8%

separately for 8% and 10% tax categories. Sa l e s, et c . ①

表イ－ １ ①Ｃ yen 表イ－ １ ①Ｄ yen 表 イ－１ ① Ｅ yen 表イ －１ ①Ｆ yen

表イ－ ２ ④Ｃ 表イ－ ２ ④Ｄ 表 イ－２ ④ Ｅ 表イ －２ ④Ｆ

Ag u r ic u lt u r e ②

Points in preparing the 2019 tax return form

Indicate saleAmount
proceedsrate
Up to September 2019 After October 2019
⑵ Taxable sales relating to real estate income The old tax The reduced tax The standard tax
of 6.3% rate of 6.24% rate of 7.8%

For 2019, the following 3 categories will be required: “tax rate of 8%, Ta x a bl e s a l es
by tax rate
③
表イ－ ３ ④Ｃ 表イ－ ３ ④Ｄ 表 イ－３ ④ Ｅ 表イ －３ ④Ｆ

effective up to September 2019,” and “reduced tax rate of 8% and Up to September 2019 After October 2019

standard tax rate of 10%, effective on October 1, 2019.” ⑶ Taxable sales relating to real estate income Amount The old tax
rate of 6.3%
The reduced tax
rate of 6.24%
The standard tax
rate of 7.8%

Revenue in the income statement ④

g Amount
rate of 6.3% rate of 6.24% rate of 7.8%
assets
The method for calculating consumption tax whereby the consumption tax Capital gains on fixed business assets ⑦

amount concerning taxable purchases, etc. is subtracted from the consumption Portion of ⑦ above excluded from taxable sales ⑧

tax amount concerning taxable sales will remain the same as the current Balance of taxable sales（⑦－⑧） ⑨

method.
Special exceptions to the tax amount calculation will be provided for a ⑸ Tatal amount of taxable sales
certain period for small and medium enterprises that have difficulties with the
⑩
( ① + ② + ③ + ⑥ + ⑨ )

classification of taxable purchases, etc. by tax rate.

“Separate accounting” is required to
prepare this calculating table and such.
 消費税及び地方消費税、申告所得税及び復興特別所得税の振替
納税を新規に利用される方又は依頼内容を変更される方は、こ
のページを手引きから切り離し、次の「預貯金口座振替依頼書
兼納付書送付依頼書」に必要事項を記入し、預貯金通帳に使用
している印鑑を押して確定申告書と一緒に税務署に提出する
か、金融機関へ提出してください。

・申告所得税及復興特別所得税 （１期分、２期分、確定申告分（期限内申告分）、延納分）
・消費税及地方消費税 （中間申告分、確定申告分（期限内申告分））
ご利用にならない税目については、二重線で抹消してください。この場合訂正印は不要です。

・申告所得税及復興特別所得税（１期分、２期分、確定申告分（期限内申告分）、延納分）
・消費税及地方消費税 （中間申告分、確定申告分（期限内申告分））
ご利用にならない税目については、二重線で抹消してください。この場合訂正印は不要です。

1　If you have already used the tax payment by transfer account, you do not have to submit this request.
2　If you have filed your return with different tax office from that of the previous year due to changing your address, etc., you have to follow the
necessary procedure to continue the tax payment by transfer account.
28