（適格請求書と適格返還請求書を一の書類で交付する場合） 問 ...
24 June 2025 admin
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売上げに係る対価の返還等に係 る税込価額が1万円未満である場 合には、その適格返還請求書の交付 義務が免除されます（消法57の4 ③、消令70の9③二）。ここでいう 1万円未満の判定単位については、 問28《少額な対価返還
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