No.6359 値引き、返品、割戻しなどを行った場合の税額の調整 ...
24 June 2025 admin
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課税標準額に対する消費税額から売上げに係る対価の返還等に係る消費税額を控除します。 ただし、課税資産の譲渡等の金額からその売上げに係る対価の返還等の金額を控除する経理処理を継続して行っているときは、この処理も認められ
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