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Article 27Place for Tax Payment in Cases Such as Transfer of Goods Purchased at a Tax-Free Shop

第二十七条(輸出物品販売場において購入した物品を譲渡した場合等の納税地)

The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (3) is the port of departure prescribed in that paragraph, or the location of the domicile or residence.

第八条第三項本文の規定に該当する物品の譲渡に係る消費税の納税地は、同項に規定する出港地又は住所若しくは居所の所在地とする。

The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (5) or paragraph (6) of that Article is the location of the goods concerned in the transfer or acquisition, or in the approval, at the time of the transfer or acquisition prescribed in those provisions (or, where the approval under the proviso to paragraph (4) of that Article has been given, at the time the approval was given).

第八条第五項本文又は第六項の規定に該当する物品の譲渡に係る消費税の納税地は、これらの規定に規定する譲渡又は譲受けがあつた時(同条第四項ただし書の承認があつた場合には、その承認があつた時)における当該譲渡若しくは譲受け又は承認に係る物品の所在場所とする。

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