Supplementary Provisions, Article 10Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
第十条（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 under Article 36, paragraph (1) of the New Act holds inventory relating to a purchase for social welfare services, etc. made in Japan before the Effective Date, or, among the foreign goods taken out of a bonded area before the Effective Date, those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act and also fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under that paragraph relating to the inventory relating to that purchase for social welfare services, etc. or to those foreign goods that fall under inventory.
The provisions of Article 36, paragraph (1) of the New Act apply, with respect to inventory relating to a purchase for sheltered workshop work, to the case where a business operator under that paragraph makes that purchase for sheltered workshop work in Japan on or after the Effective Date.
The provisions of the preceding two paragraphs apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Act has succeeded to the business of the decedent or merged corporation under that paragraph. In this case, the phrase "Article 36, paragraph (1)" in the preceding two paragraphs is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation under Article 36, paragraph (3) of the New Act in Japan", and the phrase "taken out of a bonded area" with "that the decedent or merged corporation under Article 36, paragraph (3) of the New Act took out of a bonded area".
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Act comes to be exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the New Act. In this case, the phrase "Article 36, paragraph (1)" in paragraphs (1) and (2) is deemed to be replaced with "Article 36, paragraph (5)".