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Article 49Payment by Final Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
第四十九条（課税資産の譲渡等及び特定課税仕入れについての確定申告による納付）
A person who has submitted a return under the provisions of Article 45, paragraph (1) must, where there is an amount of consumption tax set forth in item (iv) of that paragraph that is stated in that return (or, in a case falling under item (vi) of that paragraph, the amount of consumption tax set forth in that item), pay to the national government consumption tax equivalent to that amount of consumption tax by the deadline for filing that return.
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