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Article 54Acquisition Cost of Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.

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)

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 :

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 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.

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。

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.

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。

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。

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