Supplementary Provisions, Article 11, paragraph (1), item (iv) — Act on General Rules for National Taxes

Supplementary Provisions, Article 11, paragraph (1), item (iv)

四

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.

消費税特例申告に係る課税貨物であって申告期限が附則第一条第一号に定める日以後に到来するもののうち当該消費税特例申告が同日前にされたもの

Cited by1

Supplementary Provisions, Article 11, paragraph (1), item (iii)
Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
“the following item”

Defined terms3

special consumption tax return
消費税特例申告（しょうひぜいとくれいしんこく）
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.
三
return due date
申告期限（しんこくきげん）
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.
三
taxable goods
課税貨物（かぜいかもつ）
In the supplementary provisions of Act No. 22 of 2005, foreign goods taken out of a bonded area that are subject to consumption tax, as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act.
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
第一項

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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