You can apply the coefficient when summing:
SELECT SUM(CASE WHEN currency IN ('jpy', 'aud')
THEN sales * 0.95
ELSE sales
END)
FROM combined
CASE has two forms. This checks to see if a logical expression is output after WHEN to evaluate to true. If this happens, it will reduce sales by 5 percent; if not, returns the expression after ELSE. You can combine WHEN ... THEN pairs. The first that evaluates the true return expression after THEN.
, , , TAX JPY AUD, :
SELECT SUM(sales)
- ifnull (SUM(CASE WHEN currency IN ('jpy', 'aud')
THEN sales * 0.05
END), 0)
FROM combined
.