# 消費税法 / Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第十六条 (Supplementary Provisions, Article 16)（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） — address `suppl-4061-109/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16 - Every provision below carries its address and both URLs 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. --- ### 第十六条（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） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc. caption: machine translation, not official suppl-4061-109/art-16 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16 **第一項** 新消費税法第三十六条第一項（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）の事業者が、適用日前に国内において譲り受けた課税仕入れに係る棚卸資産又は適用日前に保税地域から引き取った課税貨物で棚卸資産に該当するものを適用日以後有している場合には、当該課税仕入れに係る棚卸資産又は当該課税貨物で棚卸資産に該当するものに係る同項の規定による消費税額の調整については、なお従前の例による。 suppl-4061-109/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-1 If a business operator prescribed in Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.) of the New Consumption Tax Act holds, on or after the application date, inventory relating to a taxable purchase acquired in Japan before the application date, or taxable goods taken out of a bonded area before the application date that fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under the provisions of that paragraph for the inventory relating to that taxable purchase or those taxable goods that fall under inventory. machine translation, not official **第二項** 前項の規定は、新消費税法第三十六条第三項の個人事業者又は法人が同項の被相続人又は被合併法人の事業を承継した場合について準用する。この場合において、前項中「第三十六条第一項（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）」とあるのは「第三十六条第三項」と、「事業者」とあるのは「個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人が国内」と、「保税地域」とあるのは「同項の被相続人又は被合併法人が保税地域」と読み替えるものとする。 suppl-4061-109/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-2 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 New Consumption Tax Act succeeds to the business of the decedent or merged corporation referred to in that paragraph. In this case, in the preceding paragraph, the phrase "Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.)" is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation referred to in Article 36, paragraph (3) in Japan", and the phrase "a bonded area" with "a bonded area by the decedent or merged corporation referred to in Article 36, paragraph (3)". machine translation, not official **第三項** 第一項の規定は、新消費税法第三十六条第五項の事業者が、新消費税法第九条第一項本文（小規模事業者に係る納税義務の免除）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。 suppl-4061-109/art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-3 The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Consumption Tax Act comes to be exempt from the obligation to pay consumption tax under the provisions of Article 9, paragraph (1), main clause (Exemption from Tax Liability of Small-Scale Business Operators) of the New Consumption Tax Act. machine translation, not official --- ## Cites - suppl-4061-109/art-16/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4061-109/art-16/par-2: 前項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4061-109/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-1 - suppl-4061-109/art-16/par-2: 新消費税法第三十六条第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/en/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 - suppl-4061-109/art-16/par-3: 第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4061-109/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-1 - suppl-4061-109/art-16/par-3: 新消費税法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5 - suppl-4061-109/art-16/par-3: 新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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 - 消費税法 附則第十六条第二項（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） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-2 - 消費税法 附則第十六条第三項（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） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16/par-3 - 消費税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-031, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13