# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十条 (Supplementary Provisions, Article 10)（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — address `suppl-4292-109/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10 - 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. --- ### 第十条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use caption: machine translation, not official suppl-4292-109/art-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10 **第一項** 仮想通貨の譲渡を行う事業者（消費税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事業者を除く。次条を除き、以下同じ。）が、国内における仮想通貨の譲渡に係る業務の用に供するため、施行日前に国内において調整対象固定資産（同法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この条において同じ。）の課税仕入れを行い、又は施行日前に調整対象固定資産に該当する同項第十一号に規定する課税貨物を同項第二号に規定する保税地域から引き取った場合には、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。 suppl-4292-109/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10/par-1 Where a business operator that transfers virtual currency (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter, except in the following Article) has, before the Effective Date, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of that Act; the same applies hereinafter in this Article) in Japan for use in the business relating to the transfer of virtual currency in Japan, or has, before the Effective Date, taken out of a bonded area prescribed in item (ii) of that paragraph taxable goods prescribed in item (xi) of that paragraph that fall under an adjustment-target fixed asset, then, for as long as it continues to use that adjustment-target fixed asset for that business on or after the Effective Date, Article 34 of that Act is applied by treating that adjustment-target fixed asset as being used for the business relating to taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of that Act. machine translation, not official --- ## Cites - suppl-4292-109/art-10/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 次条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4292-109/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11 - suppl-4292-109/art-10/par-1: 同法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: この条 → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4292-109/art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10 - suppl-4292-109/art-10/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 同法第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 同条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第十条第一項（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-10/par-1 --- ## 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-20261106T203801-061, 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