# 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等の棚卸資産に係る消費税額の調整に関する経過措置） — address `suppl-4241-68/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-4241-68/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/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等の棚卸資産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 Inventory When Exemption from Tax Liability Ceases to Apply, etc. caption: machine translation, not official suppl-4241-68/art-10 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10 **第一項** 新消費税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譲り受けた課税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課税貨物で棚卸資産に該当するものを施行日以後有している場合には、当該課税仕入れに係る棚卸資産又は当該課税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-4241-68/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-1 Where a business operator under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area 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 that inventory relating to taxable purchases or those taxable goods that fall under inventory. machine translation, not official **第二項** 前項の規定は、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、前項中「第三十六条第一項の事業者」とあるのは「第三十六条第三項の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、「保税地域」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保税地域」と読み替えるものとする。 suppl-4241-68/art-10/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph". machine translation, not official **第三項** 第一項の規定は、消費税法第三十六条第五項の事業者が、同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。 suppl-4241-68/art-10/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-3 The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act. machine translation, not official --- ## Cites - suppl-4241-68/art-10/par-1: 新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 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4241-68/art-10/par-2: 前項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-68/art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-1 - suppl-4241-68/art-10/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 - suppl-4241-68/art-10/par-3: 第一項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-68/art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-1 - suppl-4241-68/art-10/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-36/par-5 - suppl-4241-68/art-10/par-3: 同法第九条第一項 → 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 4 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十条第二項（納税義務の免除を受けないこととなった場合等の棚卸資産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-4241-68/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-2 - 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等の棚卸資産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-4241-68/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10/par-3 - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/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-20261013T073630-050, 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