Supplementary Provisions, Article 17Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
第十七条(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に関する経過措置)
Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act ceases, pursuant to Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act, to be subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act, and holds, on the day preceding the registration start date (meaning the registration start date prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following Article), inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article) relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act) taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act) during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "Article 11, paragraph (1), or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with "Article 11, paragraph (1), Article 12, paragraph (5), or Article 44, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者が、二十八年改正法附則第四十四条第四項の規定により消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、登録開始日(二十八年改正法附則第四十四条第三項に規定する登録開始日をいう。次条において同じ。)の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産(消費税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。)又は当該期間における保税地域(消費税法第二条第一項第二号に規定する保税地域をいう。)からの引取りに係る課税貨物(消費税法第二条第一項第十一号に規定する課税貨物をいう。)で棚卸資産に該当するもの(これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。)を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は所得税法等の一部を改正する法律(平成二十八年法律第十五号)附則第四十四条第四項」と読み替えるものとする。
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 4, paragraph (3)
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 7, paragraph (1)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
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 17, paragraph (1)· applies only in this article
registration start datemachine translation
「登録開始日」
In Articles 44 to 51-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the day on which a business was registered as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by that Act.
Defined inSupplementary Provisions, Article 17, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18