Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十一条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 68, paragraph (4) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article do not apply to consumption tax on the following taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this Article):
前条の規定による改正後の国税通則法第六十八条第四項の規定は、次に掲げる課税貨物（消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物をいう。以下この条において同じ。）に係る消費税については、適用しない。
taxable goods withdrawn from a bonded area before the date specified in Article 1, item (i) of the Supplementary Provisions (excluding the taxable goods set forth in item (iii) or (iv); the same applies in the following item);
taxable goods withdrawn from a bonded area on or after the date specified in Article 1, item (i) of the Supplementary Provisions, for which the import declaration (meaning an import declaration prescribed in Article 3, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods) was made before that date;
taxable goods covered by a return under Article 47, paragraph (1) of the Consumption Tax Act (limited to the case referred to in paragraph (3) of that Article; referred to as a "special consumption tax return" in the following item) for which the last day of the month following the month that includes the date of withdrawal prescribed in paragraph (3) of that Article (referred to as the "return due date" in the following item) arrives before the date specified in Article 1, item (i) of the Supplementary Provisions;
taxable goods covered by a special consumption tax return for which the return due date arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions, where that special consumption tax return was filed before that date.
bonded areamachine translation
「保税地域」
An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.
Defined inArticle 9-3, paragraph (1), item (i)
taxable goodsmachine translation
「課税貨物」
In Article 11 of the supplementary provisions of Act No. 22 of 2005, taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this article
special consumption tax returnmachine translation
「消費税特例申告」
In the supplementary provisions (附則) of Act No. 22 of 2005, a return of consumption tax on taxable goods taken out of a bonded area (保税地域), filed with the customs director (税関長) under Article 47, paragraph (1) of the Consumption Tax Act by an importer using the special declaration procedure (特例申告) of the Customs Act, for which paragraph (3) of that Article sets the filing deadline at the end of the month after the month the goods were taken out.
Short name set inSupplementary Provisions, Article 11, paragraph (1), item (iii)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (1), item (iv)
return due datemachine translation
「申告期限」
In the supplementary provisions (附則) of Act No. 22 of 2005, the deadline for a special consumption tax return (消費税特例申告): the last day of the month following the month in which the goods were taken out of a bonded area (保税地域), as Article 47, paragraph (3) of the Consumption Tax Act sets it.
Short name set inSupplementary Provisions, Article 11, paragraph (1), item (iii)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (1), item (iv)