Supplementary Provisions, Article 10Transitional Measures Concerning Adjustment of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.
第十条（納税義務の免除を受けないこととなった場合等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 under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area 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 that inventory relating to taxable purchases or those taxable goods that fall under inventory.
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph".
The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act.
第一項の規定は、消費税法第三十六条第五項の事業者が、同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こととなった場合について準用する。