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Article 24Matters to Be Stated in the Return for Taxable Goods Taken Out of a Bonded Area

第二十四条(引取りに係る課税貨物についての申告書の記載事項)

The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1), item (iii) of the Act and paragraph (2) of that Article are the following:

法第四十七条第一項第三号及び同条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。

the filer's name or title and domicile, residence, or location of the head office or principal office (referred to as "address, etc." in the following Article), or the location of the office, place of business, or other similar place relating to the taking out of the taxable goods (referred to as "office, etc. for taking out goods" in that Article);

申告者の氏名又は名称及び住所若しくは居所若しくは本店若しくは主たる事務所の所在地(次条において「住所等」という。)又は課税貨物の引取りに係る事務所、事業所その他これらに準ずるもの(同条において「引取りに係る事務所等」という。)の所在地

the location of the bonded area from which the goods are taken out;

引取りに係る保税地域の所在地

the name of the country from which the taxable goods were shipped;

当該課税貨物の仕出国名

any other matters for reference.

その他参考となるべき事項

The provisions of Article 23, paragraph (1) apply mutatis mutandis where an heir prescribed in Article 63, paragraph (6) of the Order submits a special return pursuant to the provisions of that paragraph. In this case, the phrase "the name, domicile or residence, individual number" in Article 23, paragraph (1), item (ii) is deemed to be replaced with "the name, domicile or residence", and the phrase "value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of , and value of the property obtained by inheritance or bequest)" with "value of the property obtained by inheritance or bequest".

第二十三条第一項の規定は、令第六十三条第六項の規定により同項の相続人が特例申告書を提出する場合について準用する。この場合において、第二十三条第一項第二号中「氏名、住所又は居所、個人番号」とあるのは「氏名、住所又は居所」と、「価額(個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、の規定によるその相続分及び相続又は遺贈によつて得た財産の価額)」とあるのは「価額」と読み替えるものとする。

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