# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十四条 (Article 54)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十四条 (Article 54)（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） — address `art-54`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 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） — Acquisition Cost of Inventory in the Case of Ceasing to Be Exempted from Tax Liability, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54</sup>

**第一項**  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。
<sup>art-54/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-54/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-1</sup>
  inventory relating to a taxable purchase acquired in Japan: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  当該資産の課税仕入れに係る支払対価の額
    <sup>art-54/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-1/sub-1</sup>
    the amount of consideration paid for taxable purchases of that asset;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-54/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-1/sub-2</sup>
    the amount of freight charges for taking delivery, cargo handling charges and other expenses required for the purchase of that asset;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-54/par-1/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-1/sub-3</sup>
    the amount of expenses directly required for putting that asset to consumption or sale;
    <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-54/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2</sup>
  taxable goods taken out of a bonded area that fall under inventory: the total of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-54/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2/sub-1</sup>
    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);
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-54/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-54/par-1/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2/sub-3</sup>
    the amount of expenses directly required for putting those taxable goods to consumption or sale;
    <sup>machine translation, not official</sup>

  **三**  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
  <sup>art-54/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-3</sup>
  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:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-54/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-3/sub-1</sup>
    the amount of raw material costs and expenses required for the manufacture or construction, or the mining, etc., of that asset;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-54/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-3/sub-2</sup>
    the amount of expenses directly required for putting that asset to consumption or sale.
    <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-54/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-2</sup>
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.
<sup>machine translation, not official</sup>

**第三項**  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。
<sup>art-54/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3</sup>
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.
<sup>machine translation, not official</sup>

**第四項**  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。
<sup>art-54/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-4</sup>
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.
<sup>machine translation, not official</sup>

**第五項**  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。
<sup>art-54/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- art-54/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-54/par-1/item-3: 前二号 → 消費税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 消費税法施行令 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2
- art-54/par-1/item-3: この号 → 消費税法施行令 第五十四条第一項第三号 (Article 54, paragraph (1), item (iii)), art-54/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-3
- art-54/par-2: 前項 → 消費税法施行令 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1
- art-54/par-3: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-54/par-3: 第五項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5
- art-54/par-4: 前項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3
- art-54/par-4: 法第三十六条第四項 → 消費税法 第三十六条第四項 (Article 36, paragraph (4)), art-36/par-4 — https://japanlaw.org/en/consumption-tax-act/art-36/par-4 (e-Gov law ID 363AC0000000108)
- art-54/par-4: 同条第二項 → 消費税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/en/consumption-tax-act/art-36/par-2 (e-Gov law ID 363AC0000000108)
- art-54/par-5: 第三項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3
- art-54/par-5: 前項 → 消費税法施行令 第五十四条第四項 (Article 54, paragraph (4)), art-54/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-4
- art-54/par-5: この項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第五十四条第一項第三号（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-3
- 消費税法施行令 第五十四条第二項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-2
- 消費税法施行令 第五十四条第三項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3
- 消費税法施行令 第五十四条第四項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-4
- 消費税法施行令 第五十四条第五項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5
- 消費税法施行令 第六十三条の二第二項（申告期限延長法人に係る中間申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-2
- 消費税法施行令 第七十五条第一項第六号イ（３）（国、地方公共団体等の仕入れに係る消費税額の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-3
- 消費税法施行令 第七十六条第四項（国、地方公共団体等の申告期限の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-4

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-027, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-028, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06