Consumption tax is exempted for those, among taxable transfers, etc. of assets conducted in Japan by a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)), that fall under any of the following:
the transfer or lending of assets conducted as an export from Japan;
本邦からの輸出として行われる資産の譲渡又は貸付け
the transfer or lending of foreign goods (excluding the transfer or lending of assets that falls under the preceding item, and the transfer of foreign goods that has come to fall under the cases listed in Article 8, paragraph (1), item (iii) (Collection of National Consumption Tax in the Case of Public Sale or Sale, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955));
the transport of passengers or cargo, or communications, conducted across Japan and areas outside Japan;
国内及び国内以外の地域にわたつて行われる旅客若しくは貨物の輸送又は通信
the transfer, lending or repair, as specified by Cabinet Order, of ships or aircraft used exclusively for the transport prescribed in the preceding item;
専ら前号に規定する輸送の用に供される船舶又は航空機の譲渡若しくは貸付け又は修理で政令で定めるもの
that which is specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in the preceding items.
The provisions of the preceding paragraph do not apply unless it has been proved, as provided by Ministry of Finance Order, that the taxable transfer, etc. of assets falls under a transfer, etc. of assets set forth in the items of that paragraph.