# 消費税法 / Consumption Tax Act — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（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に関する経過措置） — address `suppl-4271-9/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43 - 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. --- ### 第四十三条（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に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability caption: machine translation, not official suppl-4271-9/art-43 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43 **第一項** 旧消費税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が、附則第三十六条第一項の規定により新消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、その受けないこととなった日の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産（消費税法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）又は当該期間における保税地域からの引取りに係る課税貨物で棚卸資産に該当するもの（これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。）を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十六条第一項」と読み替えるものとする。 suppl-4271-9/art-43/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43/par-1 Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Former Consumption Tax Act has ceased to be subject to the application of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act pursuant to the provisions of Article 36, paragraph (1) of the Supplementary Provisions, and holds, as of the day before the day on which it ceased to be subject to that application, inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article), or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with ", Article 12, paragraph (5) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)". machine translation, not official --- ## Cites - suppl-4271-9/art-43/par-1: 附則第三十六条第一項 → 消費税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-4271-9/art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1 - suppl-4271-9/art-43/par-1: 新消費税法第九条第一項 → 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-4271-9/art-43/par-1: 消費税法第二条第一項第十五号 → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-15 - suppl-4271-9/art-43/par-1: この条 → 消費税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4271-9/art-43 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43 - suppl-4271-9/art-43/par-1: 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-4271-9/art-43/par-1: 第二項 → 消費税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/art-36/par-2 - suppl-4271-9/art-43/par-1: 第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-2 - 消費税法 附則第三十五条第一項（消費税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35/par-1 - 消費税法 附則第三十六条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1 - 消費税法 附則第四十三条第一項（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に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43/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-20261013T073630-053, 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