Article 5Proof of Export Transactions, etc.

一In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act (excluding the lending of vessels and aircraft) (excluding the cases listed in the following item and item (iii)): a document, issued by the director-general of the customs house for the export of the assets, certifying that an export permission (meaning the export permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (Act No. 61 of 1954)) or loading approval (meaning the approval, under Article 23, paragraph (2) (Loading of Ship's Stores or Aircraft Stores, etc.) of that Act, for loading the assets onto a vessel or aircraft prescribed in that paragraph (excluding a Japanese vessel or aircraft)) has been granted, or a document by which that director-general of the customs house has certified the fact of the export of the assets, being a document stating the following matters (in a case where the consideration for the transfer or lending of the assets is received in cash or by a method by which it is not clear that the counterparty paid it (hereinafter in this paragraph referred to as a "case of receipt in cash, etc."), that document and the document designated by the Commissioner of the National Tax Agency as equivalent to the document listed in Article 30, paragraph (9), item (v) of the Act relating to the import of the assets in the country of destination of the assets (hereinafter in this paragraph referred to as the "designated document")):

イthe name of the business operator that exported the assets and its address or residence, or the location of its office or similar place (hereinafter in this paragraph referred to as "address, etc.");

ロthe date of the export of the assets;

ハthe product name of the assets and the quantity and value for each product name;

ニthe destination of the assets;

二In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act where the assets have been exported as postal items (limited to postal items prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act; the same applies hereinafter in this item) (excluding the case listed in the following item): the documents prescribed in the following, according to the following categories of postal items (in a case of receipt in cash, etc. of the consideration for the transfer or lending of the assets, those documents and the designated document relating to the import of the assets in the country of destination of the assets):

イa parcel post item or EMS postal item prescribed in Article 1 of the Universal Postal Convention (referred to as a "parcel post item, etc." in (a)): a document certifying the acceptance of the parcel post item, etc. issued by Japan Post Co., Ltd., and a copy of the document affixed or attached to the parcel post item, etc. (limited to one stating the matters listed in (a) and (c) of the preceding item, the name and address, etc. of the addressee of the parcel post item, etc., and the date on which Japan Post Co., Ltd. accepted the parcel post item, etc.);

ロan ordinary postal item prescribed in Article 1 of the Universal Postal Convention: a document certifying the acceptance of the ordinary postal item issued by Japan Post Co., Ltd., to which additional entries have been made regarding the matters listed in (c) of the preceding item;

三In the case of a transfer of assets made as an export prescribed in Article 7, paragraph (1), item (i) of the Act where a contract of carriage for the export of the assets is concluded between the counterparty to the transfer of the assets and an international type II consigned freight forwarder (meaning a person who, having obtained permission under Article 20 (Permission) or Article 45, paragraph (1) (Permission) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989), operates the type II consigned freight forwarding business prescribed in Article 2, paragraph (8) (Definitions) of that Act relating to the international freight transport prescribed in Article 6, paragraph (1), item (v) (Refusal of Registration) of that Act; the same applies hereinafter in this item) (limited to a case where the transfer of the assets is made at a sales outlet and, at the time of the transfer, the assets are delivered on the spot to the international type II consigned freight forwarder (including its agent)): a contract or other document relating to the contract of carriage that states the following matters (in a case of receipt in cash, etc. of the consideration for the transfer of the assets, that document and the designated document relating to the import of the assets in the country of destination of the assets):

イthe name of the counterparty;

ロthe date on which the contract of carriage was concluded;

ハthe product name of the assets and the quantity and value for each product name;

ニthe destination of the assets;

ホthe name and address, etc. of the international type II consigned freight forwarder;

四In the case of transport or communications listed in Article 7, paragraph (1), item (iii) of the Act, or postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order: a book or document in which the business operator that made that provision of services has stated the following matters:

イthe date of the provision of the services (where the book or document is prepared collectively for the provision of services made within a fixed period within the scope of a taxable period, that fixed period);

ロthe content of the services provided;

ハthe amount of consideration for that provision of services;

ニthe name and address, etc. of the counterparty to that provision of services;

五In the case of a transfer, etc. of assets, among those listed in the items of Article 7, paragraph (1) of the Act, other than the transfer, etc. of assets prescribed in the preceding items: a contract or other document with the counterparty to whom the transfer, etc. of assets was made, stating the following matters:

イthe name of the business operator that made the transfer, etc. of assets and that business operator's address, etc. relating to the transaction (including, where the transfer, etc. of assets is the provision of services listed in Article 6, paragraph (2), item (v) of the Order, the place specified in that item);

ロthe date on which the transfer, etc. of assets was made;

ハthe content of the assets or services relating to the transfer, etc. of assets;

ニthe amount of consideration for the transfer, etc. of assets;

ホthe name of the counterparty to the transfer, etc. of assets and that counterparty's address, etc. relating to the transaction.