# 消費税法 / Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（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-4031-73/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10 - 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 caption: machine translation, not official suppl-4031-73/art-10 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10 **第一項** 新法第三十六条第一項の事業者が、施行日前に国内において行った社会福祉事業等の仕入れに係る棚卸資産又は施行日前に保税地域から引き取った外国貨物のうち新法別表第二第六号及び第七号に掲げる外国貨物に該当するもので棚卸資産に該当するものを有している場合には、当該社会福祉事業等の仕入れに係る棚卸資産又は当該外国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-4031-73/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 Where a business operator under Article 36, paragraph (1) of the New Act holds inventory relating to a purchase for social welfare services, etc. made in Japan before the Effective Date, or, among the foreign goods taken out of a bonded area before the Effective Date, those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act and also fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under that paragraph relating to the inventory relating to that purchase for social welfare services, etc. or to those foreign goods that fall under inventory. machine translation, not official **第二項** 新法第三十六条第一項の規定は、授産作業の仕入れに係る棚卸資産については、施行日以後に同項の事業者が国内において当該授産作業の仕入れを行った場合について適用する。 suppl-4031-73/art-10/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 The provisions of Article 36, paragraph (1) of the New Act apply, with respect to inventory relating to a purchase for sheltered workshop work, to the case where a business operator under that paragraph makes that purchase for sheltered workshop work in Japan on or after the Effective Date. machine translation, not official **第三項** 前二項の規定は、新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-4031-73/art-10/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-3 The provisions of the preceding two paragraphs apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Act has succeeded to the business of the decedent or merged corporation under that paragraph. In this case, the phrase "Article 36, paragraph (1)" in the preceding two paragraphs 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 under Article 36, paragraph (3) of the New Act in Japan", and the phrase "taken out of a bonded area" with "that the decedent or merged corporation under Article 36, paragraph (3) of the New Act took out of a bonded area". machine translation, not official **第四項** 第一項及び第二項の規定は、新法第三十六条第五項の事業者が、新法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こととなっ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、「第三十六条第五項」と読み替えるものとする。 suppl-4031-73/art-10/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-4 The provisions of paragraphs (1) and (2) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Act comes to be exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the New Act. In this case, the phrase "Article 36, paragraph (1)" in paragraphs (1) and (2) is deemed to be replaced with "Article 36, paragraph (5)". machine translation, not official --- ## Cites - suppl-4031-73/art-10/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4031-73/art-10/par-1: 新法別表第二第六号 → 消費税法 別表第二第六号 (Appended Table 2, item (vi)), appdx-2/item-6 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6 - suppl-4031-73/art-10/par-1: 第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7 - suppl-4031-73/art-10/par-2: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4031-73/art-10/par-3: 前二項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-73/art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 - suppl-4031-73/art-10/par-3: 前二項 → 消費税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-73/art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 - suppl-4031-73/art-10/par-3: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 - suppl-4031-73/art-10/par-4: 第一項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-73/art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 - suppl-4031-73/art-10/par-4: 第二項 → 消費税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-73/art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 - suppl-4031-73/art-10/par-4: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-5 - suppl-4031-73/art-10/par-4: 新法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十条第三項（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/suppl-4031-73/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-3 - 消費税法 附則第十条第四項（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/suppl-4031-73/art-10/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-4 - 消費税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/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-20261013T073630-028, 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