# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Article 4)

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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: 第四条 (Article 4)（棚卸資産の範囲） — address `art-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4
- 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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### 第四条（棚卸資産の範囲） — Scope of Inventory
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4</sup>

**第一項**  法第二条第一項第十五号に規定する政令で定める資産は、棚卸をすべき資産で次に掲げるものとする。
<sup>art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1</sup>
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xv) of the Act are the assets for which inventory taking is to be conducted and that are set out in the following items:
<sup>machine translation, not official</sup>

  **一**  商品又は製品（副産物及び作業くずを含む。）
  <sup>art-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-1</sup>
  merchandise or products (including by-products and scrap);
  <sup>machine translation, not official</sup>

  **二**  半製品
  <sup>art-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-2</sup>
  semi-finished products;
  <sup>machine translation, not official</sup>

  **三**  仕掛品（半成工事を含む。）
  <sup>art-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-3</sup>
  work in process (including partially completed construction);
  <sup>machine translation, not official</sup>

  **四**  主要原材料
  <sup>art-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-4</sup>
  principal raw materials;
  <sup>machine translation, not official</sup>

  **五**  補助原材料
  <sup>art-4/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-5</sup>
  auxiliary raw materials;
  <sup>machine translation, not official</sup>

  **六**  消耗品で貯蔵中のもの
  <sup>art-4/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-6</sup>
  supplies in storage;
  <sup>machine translation, not official</sup>

  **七**  前各号に掲げる資産に準ずるもの
  <sup>art-4/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-7</sup>
  anything equivalent to the assets set out in the preceding items.
  <sup>machine translation, not official</sup>

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## Cites
- art-4/par-1: 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/ja/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108)
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-1
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-2
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第三号 (Article 4, paragraph (1), item (iii)), art-4/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-3
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第四号 (Article 4, paragraph (1), item (iv)), art-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-4
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第五号 (Article 4, paragraph (1), item (v)), art-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-5
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第六号 (Article 4, paragraph (1), item (vi)), art-4/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-6

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 第四条第一項第七号（棚卸資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-4/par-1/item-7

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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-20261106T203801-002, 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