(1) An input tax amount to be deducted from an output tax amount shall be the following amounts: <Amended on Jan. 1, 2014>
1. The value-added tax amount (including any value-added tax amount paid under Article 52 (4)) on goods or services used by an entrepreneur for his or her own business or supplied to him or her for such use;
2. The value-added tax amount on the importation of goods used by an entrepreneur for his or her own business or imported by him or her for such use.
(2) An input tax amount under paragraph (1) 1 shall be deducted from an output tax amount for the taxable period during which goods or services are supplied.
(3) An input tax amount under paragraph (1) 2 shall be deducted from an output tax amount for the taxable period during which goods are imported.