# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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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: 第十一条 (Supplementary Provisions, Article 11)（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等に関する経過措置） — address `suppl-4292-109/art-11`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11
- 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.
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Only the Japanese as published by the government has legal effect; the text
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第十一条（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等に関する経過措置） — Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>suppl-4292-109/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11</sup>

**第一項**  施行日以後に消費税法第三十六条第一項の規定の適用を受ける事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（同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。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第一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。
<sup>suppl-4292-109/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1</sup>
Where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of that Act; the same applies hereinafter in this Article) relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under Article 36, paragraph (1) of that Act relating to the inventory relating to those taxable purchases of virtual currency.
<sup>machine translation, not official</sup>

**第二項**  前項の規定にかかわらず、施行日以後に消費税法第三十六条第一項の規定の適用を受ける事業者が、平成二十九年六月一日から施行日の前日までの間に国内において行った仮想通貨の課税仕入れに係る棚卸資産を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産の価額（当該有している種類ごとの仮想通貨の数量に当該仮想通貨の種類別単価をそれぞれ乗じて計算した金額に百八分の百を乗じて算出した金額の合計額をいう。）のうち百万円を超える部分に係る仮想通貨の課税仕入れに係る棚卸資産に係る同項の規定による消費税額の調整については、同項の規定は、適用しない。
<sup>suppl-4292-109/art-11/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2</sup>
Notwithstanding the preceding paragraph, where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan during the period from June 1, 2017 to the day preceding the Effective Date, Article 36, paragraph (1) of that Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to taxable purchases of virtual currency for the portion exceeding 1,000,000 yen of the value of the inventory relating to those taxable purchases of virtual currency (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind so held by the unit price by kind of that virtual currency and multiplying the result by 100/108).
<sup>machine translation, not official</sup>

**第三項**  附則第八条第二項の規定は、前項の種類別単価を計算する場合について準用する。
<sup>suppl-4292-109/art-11/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3</sup>
The provisions of Article 8, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the case of calculating the unit price by kind prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  前三項の規定は、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若しくは分割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、第一項及び第二項中「第三十六条第一項」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若しくは分割法人が国内」と読み替えるものとする。
<sup>suppl-4292-109/art-11/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-4</sup>
The provisions of the preceding three paragraphs apply mutatis mutandis to the case where an individual business operator or corporation prescribed in Article 36, paragraph (3) of the Consumption Tax Act succeeds to the business of a decedent, merged corporation or splitting corporation prescribed in that paragraph. In this case, in paragraphs (1) and (2), the phrase "Article 36, paragraph (1)" is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", and the phrase "made in Japan" with "made in Japan by the decedent, merged corporation or splitting corporation prescribed in that paragraph".
<sup>machine translation, not official</sup>

**第五項**  施行日以後に消費税法第三十六条第五項の規定の適用を受ける事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産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。
<sup>suppl-4292-109/art-11/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-5</sup>
Where a business operator to which Article 36, paragraph (5) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency.
<sup>machine translation, not official</sup>

**第六項**  前項の規定にかかわらず、施行日以後に消費税法第三十六条第五項の規定の適用を受けることとなる事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（附則第八条第一項本文（同条第二項の規定により適用する場合を含む。）の規定の適用により仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額に含まれないこととなる部分に係るものに限る。以下この項において同じ。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第五項の規定による消費税額の調整については、同項の規定は、適用しない。
<sup>suppl-4292-109/art-11/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6</sup>
Notwithstanding the preceding paragraph, where a business operator that is to become subject to Article 36, paragraph (5) of the Consumption Tax Act on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date (limited to inventory relating to the portion that, by the application of the main clause of Article 8, paragraph (1) of the Supplementary Provisions (including where applied pursuant to paragraph (2) of that Article), is not to be included in the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases; the same applies hereinafter in this paragraph), Article 36, paragraph (5) of the Consumption Tax Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4292-109/art-11/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/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4292-109/art-11/par-1: 同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)
- suppl-4292-109/art-11/par-1: この条 → 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/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11
- suppl-4292-109/art-11/par-2: 前項 → 消費税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4292-109/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1
- suppl-4292-109/art-11/par-2: 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/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4292-109/art-11/par-3: 附則第八条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2
- suppl-4292-109/art-11/par-3: 前項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2
- suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4292-109/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1
- suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2
- suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4292-109/art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3
- suppl-4292-109/art-11/par-4: 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/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4292-109/art-11/par-5: 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/ja/consumption-tax-act/art-36/par-5 (e-Gov law ID 363AC0000000108)
- suppl-4292-109/art-11/par-6: 前項 → 消費税法施行令 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4292-109/art-11/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-5
- suppl-4292-109/art-11/par-6: 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/ja/consumption-tax-act/art-36/par-5 (e-Gov law ID 363AC0000000108)
- suppl-4292-109/art-11/par-6: 附則第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4292-109/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1
- suppl-4292-109/art-11/par-6: 同条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2
- suppl-4292-109/art-11/par-6: この項 → 消費税法施行令 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4292-109/art-11/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6

## Cited by

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

- 消費税法施行令 附則第八条第一項（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1
- 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/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-10/par-1
- 消費税法施行令 附則第十一条第一項（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等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1
- 消費税法施行令 附則第十一条第二項（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等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2
- 消費税法施行令 附則第十一条第三項（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等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3
- 消費税法施行令 附則第十一条第四項（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等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-4
- 消費税法施行令 附則第十一条第六項（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等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6

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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-20261106T203801-061, 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