No.6363 値引き、返品、割戻しなどが行われた場合の税額の ...
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国内で行った課税仕入れに該当する取引に基因して受け取る次のもの（以下「仕入れに係る対価の返還等」といいます。）が調整の必要な取引となります。 （1） 返品 （2） 値引き （3） 事業者がその直接の取引先から受ける割戻
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