# 消費税法 / Consumption Tax Act — 第三十四条 (Article 34) - 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: 第三十四条 (Article 34)（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） — address `art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-34 - 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. --- ### 第三十四条（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） — Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use caption: machine translation, not official art-34 · https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 **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（以下この項において「調整対象税額」という。）につき第三十条第二項第一号に定める方法により同号に規定する課税資産の譲渡等にのみ要するものとして仕入れに係る消費税額を計算した場合において、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。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内に同号に規定するその他の資産の譲渡等に係る業務の用に供したときは、当該業務の用に供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における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-34/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/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, with respect to the amount of tax on taxable purchases, etc. relating to that taxable purchase or specified taxable purchase or those taxable goods (hereinafter in this paragraph referred to as the "tax amount for adjustment"), by the method specified in Article 30, paragraph (2), item (i), on the basis that it is required solely for the taxable transfers, etc. of assets prescribed in that item, 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)) uses that adjustment-target fixed asset, within three years from the day of that taxable purchase, the day of that specified taxable purchase, or the day of that taking out of the bonded area, for the business relating to the other transfers, etc. of assets prescribed in that item, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in that item the day on which it was so used falls into is to be deducted from the consumption tax on purchases for the taxable period that includes that day. In this case, the amount after that deduction is deemed to be the consumption tax on purchases for that taxable period. machine translation, not official **一** 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当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間　調整対象税額に相当する消費税額 art-34/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-1 the period from the day of the taxable purchase or the day of the specified taxable purchase of that adjustment-target fixed asset, or the day of the taking out of a bonded area of taxable goods that fall under that adjustment-target fixed asset, to the day on which one year has elapsed from those days: the amount of consumption tax equivalent to the tax amount for adjustment; machine translation, not official **二** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の二に相当する消費税額 art-34/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-2 the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment; machine translation, not official **三** 前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の一に相当する消費税額 art-34/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-3 the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment. machine translation, not official **第二項** 前項の規定により同項各号に定める消費税額を同項に規定する業務の用に供した日の属する課税期間における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業務の用に供した日の属する課税期間の課税標準額に対する消費税額に加算する。 art-34/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-2 Where, after deducting under the provisions of the preceding paragraph the amount of consumption tax specified in the items of that paragraph from the consumption tax on purchases for the taxable period that includes the day on which the asset was used for the business prescribed in that paragraph, 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 the taxable period that includes the day on which the asset was used for that business. machine translation, not official --- ## Cites - art-34/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-34/par-1: この項 → 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-34/par-1: 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-34/par-1/item-2: 前号 → 消費税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-1 - art-34/par-1/item-3: 前号 → 消費税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-2 - art-34/par-2: 前項 → 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 ## Cited by 20 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 第三十四条第一項（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） — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1 - 消費税法 第三十四条第一項第二号（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） — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-2 - 消費税法 第三十四条第一項第三号（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） — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-34/par-1/item-3 - 消費税法 第三十四条第二項（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） — https://japanlaw.org/ja/consumption-tax-act/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/art-34/par-2 - 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 附則第九条第一項（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/suppl-4031-73/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9/par-1 - 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 - 消費税法 附則第四十六条第二項（非課税とされる住宅の貸付けに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 --- ## 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