第五十四条（納税義務の免除を受けないこととなつた場合等の棚卸資産の取得価額）
Article 54Acquisition Cost of Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
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:
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。
inventory relating to a taxable purchase acquired in Japan: the total of the following amounts:
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
the amount of consideration paid for taxable purchases of that asset;
当該資産の課税仕入れに係る支払対価の額
the amount of freight charges for taking delivery, cargo handling charges and other expenses required for the purchase 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 expenses directly required for putting that asset to consumption or sale;
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
taxable goods taken out of a bonded area that fall under inventory: the total of the following amounts:
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
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);
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 amount of freight charges for taking delivery, cargo handling charges and other expenses required for taking those taxable goods out of the bonded area;
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 expenses directly required for putting those taxable goods to consumption or sale;
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
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:
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
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 expenses directly required for putting that asset to consumption or sale.
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 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.
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。
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.
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.
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.
第五十五条（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間）
Article 55Taxable Periods Connected with a Corporate Split, etc. to Which the Special Provisions on Deduction of Consumption Tax on Purchases Do Not Apply
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:
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。
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;
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;
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:
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;
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);
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.
Article 56Scope of the Taxable Period Including the Day on Which a Business Commenced, etc.
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:
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 operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
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 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;
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;
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.
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.
定義第四十六条第一項第六号・この章の中だけ
法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額
わかりやすく言うと
課税仕入れの対価として支払い、又は支払うべき一切の金銭や物、権利その他の経済的な利益の額のことで、相手方に課されるべき消費税額とそれをもとに課される地方消費税額に相当する額（附帯税の額に相当する額を除きます）も含みます。
略称規定第五十四条第一項第三号・この号の中だけ
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
わかりやすく言うと
事業者が自分で行う採掘、採取、栽培、養殖その他これらに準ずる行為のことです。
定義第五十五条第一項第一号・この条の中だけ
法第十二条第一項に規定する分割等
わかりやすく言うと
新設分割のほか、法人が金銭以外の資産を出資して全額出資の新しい法人を設立し事業を引き継がせる場合のその設立と、金銭出資で設立した法人との事業譲渡等の契約に基づく資産の譲渡で一定の要件を満たすもののことです（消費税法第十二条第七項）。
定義第五十五条第一項第一号・この条の中だけ
同項に規定する新設分割子法人
わかりやすく言うと
分割等を行った法人（新設分割親法人）の分割等によって設立された法人、又はその分割等で資産の譲渡を受けた法人のことです（消費税法第十二条第一項）。
定義第五十五条第一項第一号・この条の中だけ
同項に規定する新設分割親法人
わかりやすく言うと
分割等を行った法人のことです。その分割等によって設立された、又は資産の譲渡を受けた法人が新設分割子法人です（消費税法第十二条第一項）。
定義第五十五条第一項第三号・この規定及び第五十五条第一項第四号の中だけ
法第十二条第三項に規定する特定要件
わかりやすく言うと
新設分割子法人の発行済株式や出資（自己株式などを除きます）の総数又は総額の百分の五十を超える分を、新設分割親法人とその特殊な関係にある者が持っている場合その他政令で定める場合のことです（消費税法第十二条第三項）。