Order for Enforcement of the Consumption Tax Act
Article 51, paragraph (4)
第五十一条第四項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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。
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。