# 消費税法 / Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4031-73/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 - 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. --- ### 第九条（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に関する経過措置） — Transitional Measures Concerning 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 suppl-4031-73/art-9 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 **第一項** 社会福祉事業等の資産の譲渡等を行う事業者（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事業者を除く。）が、社会福祉事業等の資産の譲渡等に係る業務の用に供するため、施行日前に国内において旧法第二条第一項第十六号に規定する調整対象固定資産（以下この条において「調整対象固定資産」という。）の課税仕入れを行い、又は施行日前に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った場合において、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、新法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。 suppl-4031-73/art-9/par-1 · 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 Where a business operator that makes transfers, etc. of assets in social welfare services, etc. (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act) has made, in Japan before the Effective Date, a taxable purchase of an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Former Act (hereinafter in this Article referred to as an "adjustment-target fixed asset") for use in operations relating to transfers, etc. of assets in social welfare services, etc., or has taken taxable goods that fall under adjustment-target fixed assets out of a bonded area before the Effective Date, then, while it continues on and after the Effective Date to use that adjustment-target fixed asset in those operations, that adjustment-target fixed asset is deemed to be used in operations relating to the taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of the New Act, and that Article applies. machine translation, not official --- ## Cites - suppl-4031-73/art-9/par-1: 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 - suppl-4031-73/art-9/par-1: この条 → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-73/art-9 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 - suppl-4031-73/art-9/par-1: 新法第三十四条第一項 → 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 - suppl-4031-73/art-9/par-1: 同条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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