# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（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に関する経過措置） — address `suppl-4302-135/art-17` - 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-4302-135/art-17 - 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. --- ### 第十七条（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に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability caption: machine translation, not official suppl-4302-135/art-17 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17 **第一項** 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が、二十八年改正法附則第四十四条第四項の規定により消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、登録開始日（二十八年改正法附則第四十四条第三項に規定する登録開始日をいう。次条において同じ。）の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産（消費税法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）又は当該期間における保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。）からの引取りに係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。）で棚卸資産に該当するもの（これらの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を含む。）を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条第四項」と読み替えるものとする。 suppl-4302-135/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17/par-1 Where 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 ceases, pursuant to Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act, to be subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act, and holds, on the day preceding the registration start date (meaning the registration start date prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following Article), inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article) relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act) taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act) during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "Article 11, paragraph (1), or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with "Article 11, paragraph (1), Article 12, paragraph (5), or Article 44, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)". machine translation, not official --- ## Cites - suppl-4302-135/art-17/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-4302-135/art-17/par-1: 次条 → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-135/art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18 - suppl-4302-135/art-17/par-1: 消費税法第二条第一項第十五号 → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-17/par-1: この条 → 消費税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4302-135/art-17 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17 - suppl-4302-135/art-17/par-1: 消費税法第二条第一項第二号 → 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-4302-135/art-17/par-1: 消費税法第二条第一項第十一号 → 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-4302-135/art-17/par-1: 消費税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) - suppl-4302-135/art-17/par-1: 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) - suppl-4302-135/art-17/par-1: 第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4 - 消費税法施行令 附則第十七条第一項（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に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17/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-20261106T203801-063, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-064, 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