Supplementary Provisions, Article 11Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
第十一条（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置）
Where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of that Act; the same applies hereinafter in this Article) relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under Article 36, paragraph (1) of that Act relating to the inventory relating to those taxable purchases of virtual currency.
施行日以後に消費税法第三十六条第一項の規定の適用を受ける事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（同法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第一項の規定による消費税額の調整については、なお従前の例による。
Notwithstanding the preceding paragraph, where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan during the period from June 1, 2017 to the day preceding the Effective Date, Article 36, paragraph (1) of that Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to taxable purchases of virtual currency for the portion exceeding 1,000,000 yen of the value of the inventory relating to those taxable purchases of virtual currency (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind so held by the unit price by kind of that virtual currency and multiplying the result by 100/108).
The provisions of Article 8, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the case of calculating the unit price by kind prescribed in the preceding paragraph.
The provisions of the preceding three paragraphs apply mutatis mutandis to the case where an individual business operator or corporation prescribed in Article 36, paragraph (3) of the Consumption Tax Act succeeds to the business of a decedent, merged corporation or splitting corporation prescribed in that paragraph. In this case, in paragraphs (1) and (2), the phrase "Article 36, paragraph (1)" is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", and the phrase "made in Japan" with "made in Japan by the decedent, merged corporation or splitting corporation prescribed in that paragraph".
Where a business operator to which Article 36, paragraph (5) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency.
Notwithstanding the preceding paragraph, where a business operator that is to become subject to Article 36, paragraph (5) of the Consumption Tax Act on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date (limited to inventory relating to the portion that, by the application of the main clause of Article 8, paragraph (1) of the Supplementary Provisions (including where applied pursuant to paragraph (2) of that Article), is not to be included in the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases; the same applies hereinafter in this paragraph), Article 36, paragraph (5) of the Consumption Tax Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency.
前項の規定にかかわらず、施行日以後に消費税法第三十六条第五項の規定の適用を受けることとなる事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（附則第八条第一項本文（同条第二項の規定により適用する場合を含む。）の規定の適用により仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額に含まれないこととなる部分に係るものに限る。以下この項において同じ。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第五項の規定による消費税額の調整については、同項の規定は、適用しない。
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 2, paragraph (1)
virtual currencymachine translation
「仮想通貨」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 4, paragraph (1)
consumption tax on purchasesmachine translation
「仕入れに係る消費税額」
The consumption tax on purchases as defined in Article 32, paragraph (1), item (i) of the Consumption Tax Act: the total of the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) of that Act deducts for a business operator's taxable period.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (6)
unit price by kindmachine translation
「種類別単価」
In Articles 8 and 11 of the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, the price per unit of each kind of virtual currency (仮想通貨) a business operator holds, based on the amount it paid for it as a taxable purchase (課税仕入れ) under Article 30, paragraph (1) of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 11, paragraphs (2) and (3)
amount of tax on taxable purchases, etc.machine translation
「課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act: the consumption tax deducted under paragraph (1) of that Article for a taxable period — the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (6)
inventorymachine translation
「棚卸資産」
Inventory as defined in Article 2, paragraph (1), item (xv) of the Consumption Tax Act: merchandise, products, semi-finished products, work in progress, raw materials and other assets that a Cabinet Order (政令) specifies.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this article