Article 47Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
第四十七条（引取りに係る課税貨物についての課税標準額及び税額の申告等）
A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the following matters:
the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate;
the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax;
課税標準額に対する消費税額及び当該消費税額の合計額
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二号に掲げる金額の計算の基礎その他財務省令で定める事項
A person who intends to take out of a bonded area taxable goods to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the matters set forth in item (i) of the preceding paragraph relating to the taxable goods taken out and other matters specified by Ministry of Finance Order.
Where a person prescribed in paragraph (1) makes a special declaration prescribed in Article 7-2, paragraph (2) (Special Declaration) of the Customs Act for the taxable goods taken out, the deadline for filing the return under paragraph (1) for those taxable goods is the last day of the month following the month that includes the day on which those taxable goods are taken out.