①Where a business operator conducts in Japan, among transfers, etc. of assets for which consumption tax is not to be imposed under the provisions of Article 6, paragraph (1) (hereinafter in this paragraph referred to as "non-taxable transfers, etc. of assets"), one that falls under the transfers, etc. of assets listed in the items of Article 7, paragraph (1) (hereinafter in this paragraph and the following paragraph referred to as "export transactions, etc."), and it has been proved, as provided by Ministry of Finance Order, that the non-taxable transfer, etc. of assets falls under an export transaction, etc., the provisions of the preceding Article apply, with the non-taxable transfer, etc. of assets for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.

②Where a business operator exports an asset for a transfer, etc. of assets outside Japan or for its own use, and it has been proved, as provided by Ministry of Finance Order, that the asset has been exported, the provisions of the preceding Article apply, with the export of the asset for which that proof has been made deemed to fall under an export transaction, etc. relating to a taxable transfer, etc. of assets.

③The method of calculating the taxable sales ratio prescribed in paragraph (2) of the preceding Article in the cases under the preceding two paragraphs, and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.