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いまの条文を読む →第三章 税額控除等（第五十四条から第五十六条まで）
消費税法施行令の一部を改正する政令（令和八年政令第九十六号）による改正後の条文です。変わる言葉に印をつけています。
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法第三十六条第一項に規定する政令で定める金額は、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
The amount specified by Cabinet Order as prescribed in Article 36, paragraph (1) of the Act is the amount specified in each of the following items for the category of assets set out in that item:
国内において譲り受けた課税仕入れに係る棚卸資産 次に掲げる金額の合計額
inventory relating to a taxable purchase acquired in Japan: the total of the following amounts:
当該資産の課税仕入れに係る支払対価の額
the amount of consideration paid for taxable purchases of that asset;
引取運賃、荷役費その他当該資産の購入のために要した費用の額
the amount of freight charges for taking delivery, cargo handling charges and other expenses required for the purchase of that asset;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
the amount of expenses directly required for putting that asset to consumption or sale;
保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの 次に掲げる金額の合計額
taxable goods taken out of a bonded area that fall under inventory: the total of the following amounts:
当該課税貨物に係る消費税の課税標準である金額と当該課税貨物の引取りに係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）との合計額
the sum of the amount that is the tax base for the consumption tax relating to those taxable goods and the amount of consumption tax and the amount of local consumption tax relating to the taking of those taxable goods out of the bonded area (excluding the amount equivalent to the amount of accessory tax relating to those taxes);
引取運賃、荷役費その他当該課税貨物の保税地域からの引取りのために要した費用の額
the amount of freight charges for taking delivery, cargo handling charges and other expenses required for taking those taxable goods out of the bonded area;
当該課税貨物を消費し、又は販売の用に供するために直接要した費用の額
the amount of expenses directly required for putting those taxable goods to consumption or sale;
前二号に掲げる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（自己の採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「採掘等」という。）に係る棚卸資産を含む。） 次に掲げる金額の合計額
inventory manufactured or constructed using the inventory set out in the preceding two items as raw materials (including inventory relating to the person's own mining, extraction, cultivation, farming or other similar acts (hereinafter in this item referred to as "mining, etc.")): the total of the following amounts:
当該資産の製作若しくは建設又は採掘等のために要した原材料費及び経費の額
the amount of raw material costs and expenses required for the manufacture or construction, or the mining, etc., of that asset;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
the amount of expenses directly required for putting that asset to consumption or sale.
前項各号に規定する費用の額並びに原材料費（課税貨物に係るものを除く。）及び経費の額は、課税仕入れに係る支払対価の額に該当する金額に限るものとする。
The amount of expenses prescribed in the items of the preceding paragraph and the amount of raw material costs (excluding those relating to taxable goods) and expenses are limited to amounts that fall under the amount of consideration paid for taxable purchases.
法第三十六条第一項の規定の適用を受ける事業者は、同項に規定する課税仕入れに係る棚卸資産又は保税地域からの引取りに係る課税貨物で棚卸資産に該当するものについて、その品名及び数量並びに当該棚卸資産又は当該課税貨物の同項に規定する取得に要した費用の額の明細を書類に記載し、かつ、当該書類をその作成した日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
A business operator subject to Article 36, paragraph (1) of the Act must, for inventory relating to taxable purchases prescribed in that paragraph or taxable goods taken out of a bonded area that fall under inventory, state in a document the product name and quantity and the details of the amount of expenses required for the acquisition prescribed in that paragraph of that inventory or those taxable goods, and retain that document, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which it was prepared, at the business operator's place for tax payment or the location of its office, place of business or other equivalent place relating to its business.
前項の規定は、法第三十六条第四項において準用する同条第二項の規定による書類の保存について準用する。
The provisions of the preceding paragraph apply mutatis mutandis to the retention of documents under Article 36, paragraph (2) of the Act as applied mutatis mutandis pursuant to paragraph (4) of that Article.
第三項（前項において準用する場合を含む。以下この項において同じ。）に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における第三項の規定による保存は、財務大臣の定める方法によることができる。
Retention under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in paragraph (3) may be made by the method determined by the Minister of Finance.
法第三十七条第一項に規定する新設分割親法人又は新設分割子法人の政令で定める課税期間は、次の各号に掲げる場合の区分に応じ当該各号に定める課税期間とする。
The taxable periods specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation as prescribed in Article 37, paragraph (1) of the Act are the taxable periods specified in each of the following items for the category of cases set out in that item:
分割等（法第十二条第一項に規定する分割等をいう。以下この条において同じ。）があつた場合において、新設分割親法人（同項に規定する新設分割親法人をいう。以下この条において同じ。）の新設分割子法人（同項に規定する新設分割子法人をいう。以下この条において同じ。）の当該分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として第二十三条第一項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。 当該新設分割子法人の当該分割等があつた日の属する事業年度に含まれる課税期間
where a corporate split, etc. (meaning a corporate split, etc. prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) has taken place, and the amount calculated in the manner provided in Article 23, paragraph (1) as the taxable sales of a split-off parent corporation (meaning a split-off parent corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) in the period corresponding to the base period for the business year of the split-off subsidiary corporation (meaning a split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) that includes the day on which that corporate split, etc. took place (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in the business year of that split-off subsidiary corporation that includes the day on which that corporate split, etc. took place;
新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として第二十三条第二項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。 当該新設分割子法人の当該事業年度に含まれる課税期間
where a corporate split, etc. has taken place during the period from the day before the day one year before the first day of that business year of a split-off subsidiary corporation to the day before the first day of that business year, and the amount calculated in the manner provided in Article 23, paragraph (2) as the taxable sales of a split-off parent corporation in the period corresponding to the base period for that business year of that split-off subsidiary corporation (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation;
新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次号において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（法第十二条第三項に規定する特定要件をいう。次号において同じ。）に該当し、かつ、イに掲げる金額とロに掲げる金額との合計額が五千万円を超えるとき。 当該新設分割子法人の当該事業年度に含まれる課税期間
where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following item) took place on or before the day two days before the day one year before the first day of that business year of a split-off subsidiary corporation, and on the last day of the base period for that business year that split-off subsidiary corporation falls under the specified requirement (meaning the specified requirement prescribed in Article 12, paragraph (3) of the Act; the same applies in the following item), and the total of the amount set out in (a) and the amount set out in (b) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation:
当該新設分割子法人の当該事業年度の基準期間における課税売上高として第二十三条第三項の規定の例により計算した金額
the amount calculated in the manner provided in Article 23, paragraph (3) as the taxable sales of that split-off subsidiary corporation in the base period for that business year;
新設分割親法人のイの基準期間に対応する期間における課税売上高として第二十三条第四項の規定の例により計算した金額
the amount calculated in the manner provided in Article 23, paragraph (4) as the taxable sales of the split-off parent corporation in the period corresponding to the base period referred to in (a);
新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。）と当該新設分割子法人の当該基準期間に対応する期間における課税売上高として第二十三条第五項の規定の例により計算した金額との合計額が五千万円を超えるとき。 当該新設分割親法人の当該事業年度に含まれる課税期間
where a corporate split, etc. took place on or before the day two days before the day one year before the first day of that business year of a split-off parent corporation, and on the last day of the base period for that business year a split-off subsidiary corporation falls under the specified requirement, and the total of the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act) for that business year of that split-off parent corporation and the amount calculated in the manner provided in Article 23, paragraph (5) as the taxable sales of that split-off subsidiary corporation in the period corresponding to that base period exceeds 50 million yen: the taxable periods included in that business year of that split-off parent corporation.
法第三十七条第一項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、次に掲げる課税期間とする。
The taxable period that includes the day on which a business was commenced, as prescribed in Article 37, paragraph (1) of the Act, and other taxable periods specified by Cabinet Order are the following taxable periods:
事業者が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
個人事業者が相続により法第三十七条第一項の規定の適用を受けていた被相続人の事業を承継した場合における当該相続のあつた日の属する課税期間（法第十条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
the taxable period that includes the day on which the inheritance took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 10, paragraph (1) of the Act) in the case where an individual business operator has succeeded, through inheritance, to the business of a decedent that had been subject to the application of Article 37, paragraph (1) of the Act;
法人が合併（合併により法人を設立する場合を除く。）により法第三十七条第一項の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間（法第十一条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
the taxable period that includes the day on which the merger took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 11, paragraph (1) of the Act) in the case where a corporation has succeeded, through a merger (excluding the case where a corporation is established through the merger), to the business of a merged corporation that had been subject to the application of Article 37, paragraph (1) of the Act;
法人が吸収分割により法第三十七条第一項の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間（法第十二条第五項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
the taxable period that includes the day on which the absorption-type company split took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 12, paragraph (5) of the Act) in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had been subject to the application of Article 37, paragraph (1) of the Act.
法第三十七条第三項ただし書に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、前項各号に掲げる課税期間とする。
The taxable period that includes the day on which a business was commenced and other taxable periods specified by Cabinet Order as prescribed in the proviso to Article 37, paragraph (3) of the Act are the taxable periods set out in the items of the preceding paragraph.