# 消費税法 / Consumption Tax Act — 第三十三条 (Article 33) - 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: 第三十三条 (Article 33)（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — address `art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-33 - 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. --- ### 第三十三条（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — Adjustment of Consumption Tax on Purchases Relating to Adjustment-Target Fixed Assets in the Case of a Significant Fluctuation in the Taxable Sales Ratio caption: machine translation, not official art-33 · https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 **第一項** 事業者（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。）が国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につき比例配分法により仕入れに係る消費税額を計算した場合（第三十条第一項の規定により当該調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合を含む。）において、当該事業者（相続により当該事業者の当該調整対象固定資産に係る事業を承継した相続人、合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち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者を除く。以下この項において同じ。）が第三年度の課税期間の末日において当該調整対象固定資産を有しており、かつ、第三年度の課税期間における通算課税売上割合が仕入れ等の課税期間（当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は保税地域からの引取りの日（当該調整対象固定資産に該当する課税貨物につき特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日。次条第一項及び第三十五条において同じ。）の属する課税期間をいう。以下この項及び次項において同じ。）における第三十条第二項に規定する課税売上割合（当該仕入れ等の課税期間において同条第三項本文の規定の適用を受けた場合には、同項に規定する承認に係る割合。以下この項及び次項において同じ。）に対して著しく増加した場合として政令で定める場合に該当するときは第二号に掲げる合計額から第一号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額に加算し、当該通算課税売上割合が当該課税売上割合に対して著しく減少した場合として政令で定める場合に該当するときは第一号に掲げる合計額から第二号に掲げる合計額を控除した金額に相当する消費税額をその者の当該第三年度の課税期間の仕入れに係る消費税額から控除する。この場合において、当該加算をした後の金額又は当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。 art-33/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) makes a taxable purchase or specified taxable purchase of an adjustment-target fixed asset in Japan, or takes taxable goods that fall under an adjustment-target fixed asset out of a bonded area, and calculates the consumption tax on purchases by the proportional allocation method with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (including the case where the entire amount of tax on taxable purchases, etc. relating to that adjustment-target fixed asset has been deducted under the provisions of Article 30, paragraph (1)), and that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to the business relating to that adjustment-target fixed asset through a company split, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this paragraph) holds that adjustment-target fixed asset on the last day of the third-year taxable period, and the aggregate taxable sales ratio for the third-year taxable period has significantly increased, in a case specified by Cabinet Order, relative to the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (meaning the taxable period that includes the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day on which it was taken out of a bonded area (where a special return has been submitted for taxable goods that fall under that adjustment-target fixed asset, the day on which the special return was submitted or the day on which notice was received of the determination on a special return; the same applies in paragraph (1) of the following Article and in Article 35); the same applies hereinafter in this paragraph and the following paragraph) (where the provisions of the main clause of paragraph (3) of that Article were applied in the taxable period of purchase, etc., the ratio relating to the approval prescribed in that paragraph; the same applies hereinafter in this paragraph and the following paragraph), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (i) from the total set forth in item (ii) is to be added to the consumption tax on purchases for that third-year taxable period of that person; and where that aggregate taxable sales ratio has significantly decreased relative to that taxable sales ratio, in a case specified by Cabinet Order, the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) from the total set forth in item (i) is to be deducted from the consumption tax on purchases for that third-year taxable period of that person. In this case, the amount after that addition or after that deduction is deemed to be the consumption tax on purchases for that taxable period. machine translation, not official **一** 第三年度の課税期間の末日において有する当該調整対象固定資産（以下この号において「保有調整対象固定資産」という。）の課税仕入れに係る消費税額若しくは特定課税仕入れに係る消費税額又は保有調整対象固定資産である課税貨物に係る消費税額（附帯税の額に相当する額を除く。）（以下この号及び次号において「調整対象基準税額」という。）に当該仕入れ等の課税期間における第三十条第二項に規定する課税売上割合を乗じて計算した消費税額の合計額（仕入れ等の課税期間において同条第一項の規定により当該保有調整対象固定資産に係る課税仕入れ等の税額の全額が控除された場合には、調整対象基準税額の合計額） art-33/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1 the total amount of consumption tax calculated by multiplying the amount of consumption tax on the taxable purchase or the amount of consumption tax on the specified taxable purchase of that adjustment-target fixed asset held on the last day of the third-year taxable period (hereinafter in this item referred to as the "held adjustment-target fixed asset"), or the amount of consumption tax on taxable goods that are a held adjustment-target fixed asset (excluding the amount equivalent to the amount of accessory tax) (hereinafter in this item and the following item referred to as the "base tax amount for adjustment"), by the taxable sales ratio prescribed in Article 30, paragraph (2) for the taxable period of purchase, etc. (or, where the entire amount of tax on taxable purchases, etc. relating to that held adjustment-target fixed asset was deducted under paragraph (1) of that Article in the taxable period of purchase, etc., the total of the base tax amounts for adjustment); machine translation, not official **二** 調整対象基準税額に通算課税売上割合を乗じて計算した消費税額の合計額 art-33/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2 the total amount of consumption tax calculated by multiplying the base tax amount for adjustment by the aggregate taxable sales ratio. machine translation, not official **第二項** 前項に規定する比例配分法とは、第三十条第二項第一号ロに規定する課税売上割合（以下この項において「課税売上割合」という。）を乗じて計算する方法又は同条第二項第二号に定める方法をいい、前項に規定する第三年度の課税期間とは、仕入れ等の課税期間の開始の日から三年を経過する日の属する課税期間をいい、同項に規定する通算課税売上割合とは、仕入れ等の課税期間から第三年度の課税期間までの各課税期間において適用されるべき課税売上割合を政令で定めるところにより通算した課税売上割合をいう。 art-33/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2 The proportional allocation method prescribed in the preceding paragraph means the method of calculating by multiplying by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) (hereinafter in this paragraph referred to as the "taxable sales ratio"), or the method specified in paragraph (2), item (ii) of that Article; the third-year taxable period prescribed in the preceding paragraph means the taxable period that includes the day on which three years have elapsed from the first day of the taxable period of purchase, etc.; and the aggregate taxable sales ratio prescribed in that paragraph means the taxable sales ratio obtained by aggregating, as provided by Cabinet Order, the taxable sales ratios that should apply in each taxable period from the taxable period of purchase, etc. to the third-year taxable period. machine translation, not official **第三項** 第一項の規定により同項第一号に掲げる合計額から同項第二号に掲げる合計額を控除した金額に相当する消費税額を当該第三年度の課税期間の仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該第三年度の課税期間の課税標準額に対する消費税額に加算する。 art-33/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-33/par-3 · https://japanlaw.org/l/363AC0000000108/art-33/par-3 Where, under the provisions of paragraph (1), the amount of consumption tax equivalent to the amount obtained by deducting the total set forth in item (ii) of that paragraph from the total set forth in item (i) of that paragraph is deducted from the consumption tax on purchases for that third-year taxable period and there is an amount that cannot be fully deducted, that amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that third-year taxable period. machine translation, not official --- ## Cites - art-33/par-1: 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/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-33/par-1: 第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1 - art-33/par-1: この項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1 - art-33/par-1: 次条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1 - art-33/par-1: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - art-33/par-1: 次項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2 - art-33/par-1: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2 - art-33/par-1: 同条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-3 - art-33/par-1: 第二号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2 - art-33/par-1: 第一号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1 - art-33/par-1/item-1: この号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1 - art-33/par-1/item-1: 次号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2 - art-33/par-1/item-1: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2 - art-33/par-1/item-1: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1 - art-33/par-2: 前項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1 - art-33/par-2: 第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-1 - art-33/par-2: この項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2 - art-33/par-2: 同条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2/item-2 - art-33/par-3: 第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1 - art-33/par-3: 同項第一号 → 消費税法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1 - art-33/par-3: 同項第二号 → 消費税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-2 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 消費税法 第三十条第一項（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1 - 消費税法 第三十三条第一項（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1 - 消費税法 第三十三条第一項第一号（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-33/par-1/item-1 - 消費税法 第三十三条第二項（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — https://japanlaw.org/ja/consumption-tax-act/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/art-33/par-2 - 消費税法 第三十三条第三項（課税売上割合が著しく変動した場合の調整対象固定資産に関する仕入れに係る消費税額の調整） — https://japanlaw.org/ja/consumption-tax-act/art-33/par-3 · https://japanlaw.org/l/363AC0000000108/art-33/par-3 - 消費税法 第三十七条第一項（中小事業者の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - 消費税法 第六十条第四項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4 - 消費税法 第六十条第六項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6 - 消費税法 附則第七条第二項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-2 - 消費税法 附則第七条第三項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-3 - 消費税法 附則第十六条第二項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-2 - 消費税法 附則第十四条第三項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-14/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-14/par-3 - 消費税法 附則第二十二条第三項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-3 - 消費税法 附則第八条第三項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-8/par-3 - 消費税法 附則第十四条第三項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-14/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-14/par-3 - 消費税法 附則第五十一条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1 - 消費税法 附則第五十一条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/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-20261013T073630-012, 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