Article 51Method of Calculating the Taxable Sales Ratio, etc. Where Non-Taxable Assets Are Exported, etc.

①The 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.

②With 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.

③With 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.