In order to receive refund of consumption tax, you need to understand ratio of taxable sales.
Ratio of taxable sales means proportion of taxable sales amount to total sales amount.
Calculation formula is as below.
Taxable sales amount
Taxable sales amount ＋Non taxable sales amount
In the case your corporation purchases a real estate and hopes to receive refund of suspense paid consumption tax, calculation formula shall be like this.
Consumption tax for building (assumed “10 million yen “) × ratio of taxable sales (assumed “98% “) = Amount of refund(9.8 million yen ).
Like this rate of taxable sales amount is important to receive refund of consumption tax.