Article 51Method of Calculating the Taxable Sales Ratio, etc. Where Non-Taxable Assets Are Exported, etc.
第五十一条（非課税資産の輸出等を行つた場合の課税売上割合の計算の方法等）
The export of securities and means of payment prescribed in Appended Table 2, item (ii) of the Act and monetary claims listed in Article 9, paragraph (1), item (iv) is not included in the export transactions, etc. prescribed in Article 31, paragraph (1) of the Act or the export of assets prescribed in paragraph (2) of that Article.
With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount of consideration for a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of the Act made in Japan that falls under an export transaction, etc. prescribed in that paragraph is included in the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 48, paragraph (1), item (ii), and the portion of the amount of refund, etc. of consideration pertaining to transfers, etc. of assets prescribed in item (i) of that paragraph made in Japan that pertains to those falling under that export transaction, etc. is included in the amount of refund, etc. of consideration for export transactions, etc. prescribed in item (ii), (a) of that paragraph.
With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount equivalent to the value of the assets pertaining to those that fall under the export of assets prescribed in Article 31, paragraph (2) of the Act is included in each of the total amount of consideration for transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) and the total amount of consideration for taxable transfers, etc. of assets prescribed in item (ii) of that paragraph.
法第三十条第二項に規定する課税売上割合の計算については、法第三十一条第二項に規定する資産の輸出に該当するものに係る資産の価額に相当する金額は、第四十八条第一項第一号に規定する資産の譲渡等の対価の額の合計額及び同項第二号に規定する課税資産の譲渡等の対価の額の合計額にそれぞれ含まれるものとする。
Changes on (Cabinet Order No. 96 of 2026)
The value of the assets prescribed in the preceding paragraph is the free-on-board price at the port of export in Japan under Article 59-2, paragraph (2) (Quantity and Price to Be Declared) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto).
前項に規定する資産の価額は、当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項（申告すべき数量及び価格）の本邦の輸出港における本船甲板渡し価格（航空機によつて輸出される資産については、これに準ずる条件による価格）とする。
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