Consumption and Local Consumption Taxes

消費税及び地方消費税

Sole proprietors

個人事業者

Benchmark period fordetermining whether or not the Sole proprietors is a Taxable person or a Tax-exempt business and if the simplified tax system can be applied. The base period for Sole proprietors is the second proceeding year before the taxable period.

課税事業者となるか免税事業者となるか、また、簡易課税制度を適用できるかどうかの判断をする、基準となる期間です。 個人事業者の方の基準期間は、課税期間の前々年をいいます。

Base of time used for calculating the amount of consumption and local consumption taxes payable. In principle, the taxable period for Sole proprietors is from January 1st to December 31st.

消費税及び地方消費税の納付税額を計算する基礎となる期間です。 原則として、個人事業者の方の課税期間は、暦年（1月1日から12月31日）をいいます。

Sum of the amount of sales relating to transactions subject to consumption tax (excluding consumption and local consumption taxes) and the amount of Tax-exempt sales such as those relating to export transactions.

消費税が課税される取引の売上金額（消費税及び地方消費税を除いた税抜金額）と、輸出取引などの免税売上金額の合計額です。

Those with returns, discounts or rebates should be deducted from the sum of these amounts (excluding consumption and local consumption taxes).

返品、値引きや割戻し等に係る金額がある場合には、これらの合計額（消費税及び地方消費税を除いた税抜金額）を控除した残額をいいます。

In the case of Tax-exempt business in 2019, 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 2019. (Do not exclude for tax)

ただし、免税事業者の売上げには、消費税相当額が含まれていませんので、令和元年が免税事業者の場合、その売上げ（非課税売上げ等を除く）が、そのまま令和元年分の課税売上高となります（税抜処理は行いません）。

Items subject to the reduced tax rate

軽減税率の適用対象

Food and drink excluding alcoholic drink and dining out

酒類・外食を除く飲食料品

Newspapers issued more than twice a week or more (restricted to those by subscriptions)

週２回以上発行される新聞（定期購読契約に基づくもの）

Such assets indicate food and assets as in food being linked beforehand such as confectionaries with toys and those with price concerning linked goods only.

例えば、おもちゃ付きのお菓子など、食品と食品以外の資産があらかじめ一体となっている資産で、その一体となっている資産に係る価格のみが提示されているもの。

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 the tax rate(case other than the above will not be subject to the reduced tax rate).

税抜価額が１万円以下であって、食品の価額の占める割合が２/３以上の場合に限り、全体が軽減税率対象（それ以外の場合は、軽減税率対象外）となります。

The payable consumption taxes must be calculated based on taxable sales and taxable purchases for the taxpayer's entire business without regard to income category. The payable amount of local consumption tax must be calculated based on the payable consumption taxes.

所得の種類にかかわらず、事業者が行う業務の全体を基に、課税売上げや課税仕入れ等の金額を計算し、消費税の納付税額を計算します。更に、消費税の納付税額を基に地方消費税の納付税額を計算します。

If a Sole proprietor earns two or more categories of income from among businesses, real estate, and forestry income, the income tax levied based on the income calculated for each category.

事業所得、不動産所得、山林所得などの所得をそれぞれの所得の種類ごとに所得金額を計算した後に、所得税の納付税額を計算します。

For example, machinery rental fees and proceeds from the sale of machinery, buildings and other business assets are also included in taxable sales in addition to such things as proceeds, from the sale of products, goods, contract work and services.

例えば、商品・製品の販売代金や請負工事代金、サービス料等のほか、機械の賃貸収入や機械・建物等の業務用資産の売却代金なども課税売上げに含まれます。

The following transactions are not applicable to taxable sales.

次の取引は課税売上げに該当しません。

In considering the inherent nature of taxation, there are certain items that should not be taxed such as interest income, proceeds from the sale or leasing of land (including leaseholds) or proceeds from the sale of commodity vouchers (merchandise coupons, beer coupons). Also, there are certain business activities considered unsuitable for taxation from a public policy perspective such as the income of doctors derived from social insurance medical fees. These are excluded from taxable sales and labeled as "non-taxable transactions"

税の性格からみて課税対象になじまないもの（受取利息、土地（借地権等を含む）の売却代金・賃貸収入、物品切手等（商品券、ビール券等）の販売代金など）や、社会政策的な配慮から課税することが適当でない取引（医師の社会保険診療収入など）は課税売上げから除かれます。これらを非課税取引といいます。

Also, because such things as insurance benefits and consumption tax refunds are not income received from the transfer or lease of assets or from the provision of services, they are not subject to consumption tax and labeled "untaxable transactions".

また、保険金や消費税の還付金、国や地方公共団体から支給を受ける助成金・給付金などは、資産の譲渡、資産の貸付け及び役務の提供の対価として受け取るものではないため、消費税の課税対象ではありません。これを不課税取引といいます。

Taxable portion of business income

事業所得に係る収入のうち、課税売上げとなるもの

Most business income is classified as taxable sales.

事業所得に係る収入は、ほとんどが課税売上げとなります。