Article 85Tax Exemption for Transfers, etc. of Goods to Be Loaded onto Ocean-Going Vessels or Aircraft, etc.
第八十五条（外航船等に積み込む物品の譲渡等に係る免税）
Where a business operator that transfers liquor or other goods specified by Cabinet Order (referred to as "designated goods" in this Article) (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act); the same applies hereinafter up to Article 86-2) or a person that takes designated goods out of a bonded area transfers, or takes out of a bonded area, designated goods for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which they are to be loaded (meaning an open port, customs airport, or closed port prescribed in items (xi) through (xiii) of Article 2, paragraph (1) of the Customs Act; the same applies hereinafter in this Article, Article 87-5, and Article 88-3), in order to load them, as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in item (ix) or item (x) of that paragraph; the same applies in Article 87-5 and Article 88-3), onto a Japanese vessel (including a pelagic fishing vessel or any other vessel equivalent thereto that is specified by Cabinet Order) or aircraft that travels between Japan and foreign countries (referred to as an "ocean-going vessel or aircraft, etc." in this Article, Article 87-5, and Article 88-3), the Consumption Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft (meaning the loading referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955); the same applies in Article 87-5 and Article 88-3).
酒類その他の政令で定める物品（以下この条において「指定物品」という。）の譲渡を行う事業者（消費税法第二条第一項第四号に規定する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）をいう。以下第八十六条の二までにおいて同じ。）又は指定物品を保税地域から引き取る者が、本邦と外国との間を往来する本邦の船舶（これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。）又は航空機（以下この条、第八十七条の五及び第八十八条の三において「外航船等」という。）に船用品又は機用品（関税法第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。第八十七条の五及び第八十八条の三において同じ。）として積み込むため、政令で定めるところによりその積み込もうとする港（同項第十一号から第十三号までに規定する開港、税関空港又は不開港をいう。以下この条、第八十七条の五及び第八十八条の三において同じ。）の所在地の所轄税関長の承認を受けた指定物品を譲渡し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込み（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十二条第一項の積込みをいう。第八十七条の五及び第八十八条の三において同じ。）とみなして、消費税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
Where, out of designated goods loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, those transferred by a business operator first come to fall under any of the cases listed in the following items (excluding the case where they are transshipped onto another ocean-going vessel or aircraft, etc. with the approval of the director-general of the customs house having jurisdiction over the location of the port at which that ocean-going vessel or aircraft, etc. has called, pursuant to the provisions of Cabinet Order, and other cases specified by Cabinet Order), the Consumption Tax Act applies by deeming the holder of those designated goods to take out of a bonded area the designated goods specified in each of those items to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies. In this case, the place for tax payment of consumption tax on those designated goods is to be the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration for the transfer (meaning the amount of consideration prescribed in paragraph (1) of that Article; the same applies in Article 86-6, paragraph (1)) at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph:
前項の規定の適用を受けて外航船等に積み込まれた指定物品のうち事業者から譲渡されたものが、最初に次の各号に掲げる場合に該当することとなつた場合（政令で定めるところにより当該外航船等が入港している港の所在地の所轄税関長の承認を受けて、他の外航船等に積み換えられる場合その他政令で定める場合を除く。）には、当該指定物品の所持者が関税法第六条の二第一項第二号に規定する賦課課税方式が適用される当該各号に定める指定物品を保税地域から引き取るものとみなして、消費税法を適用する。この場合において、当該指定物品に係る消費税の納税地は、当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る対価の額（同条第一項に規定する対価の額をいう。第八十六条の六第一項において同じ。）とする。
where they are landed or unloaded (including transshipment; the same applies hereinafter in this item) in Japan: the designated goods so landed or unloaded;
本邦において陸揚げ又は取卸し（積換えを含む。以下この号において同じ。）がされる場合 その陸揚げ又は取卸しがされる指定物品
where they remain on board that ocean-going vessel or aircraft, etc. when it ceases to be an ocean-going vessel or aircraft, etc.: the designated goods so remaining.
In the case referred to in the preceding paragraph, where an authorized importer or authorized consigning importer prescribed in Article 7-2, paragraph (1) of the Customs Act files with a director-general of a customs house the return referred to in Article 47, paragraph (2) of the Consumption Tax Act pertaining to the designated goods referred to in the preceding paragraph (excluding a return pertaining to goods specified by Cabinet Order), it may file that return with the director-general of any customs house. In this case, the place for tax payment of consumption tax is to be, notwithstanding the provisions of the preceding paragraph, the location of the customs house to which the director-general of the customs house with whom that return was filed belongs.