Article 33 · Competent Agency for Assessment and Determination, etc.第三十三条（賦課決定の所轄庁等）
- ChangedArticle 33, paragraph (4)
Where the director-general of the customs house makes an assessment and determination under the provisions of the preceding paragraph, if the assessment and determination concerns consumption tax to be collected immediately under the provisions of Article 8, paragraph
(3)(6) (Tax Exemption for Transfer of Export Goods at Export Goods Retail Shops) of the Consumption Tax Act, or in any other case specified by Cabinet Order, the director-general may have the relevant official give notice of the assessment and determination orally, in lieu of serving the written notice of assessment and determination or written notice of tax payment under the provisions of paragraph (3) or (4) of the preceding Article as applied following the replacement of terms under the preceding paragraph.前項の規定により税関長が賦課決定を行う場合において、当該賦課決定が消費税法第八条
第三項第六項（輸出物品販売場における輸出物品の譲渡に係る免税）の規定により直ちに徴収する消費税に係るものであるときその他政令で定めるときは、前項の規定により読み替えて適用される前条第三項又は第四項の規定による賦課決定通知書又は納税告知書の送達に代え、当該職員に口頭で当該賦課決定の通知をさせることができる。