International tourist tax is exempted for a departure from Japan by an ambassador, minister, consul or any other person equivalent to them of a foreign country dispatched to Japan (referred to as an "ambassador, etc." in this paragraph) that is made under a transportation contract concluded with it being made clear, pursuant to the provisions of Cabinet Order, that the departure is necessary for carrying out diplomatic, consular or other duties; provided, however, that for an ambassador, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by an ambassador, etc. of Japan dispatched to that foreign country, this is subject to reciprocity.
本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この項において「大使等」という。）の本邦からの出国のうち、政令で定めるところにより外交、領事その他の任務を遂行するために必要なものであることを明らかにして締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に派遣された本邦の大使等のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の大使等については、相互条件による。
International tourist tax is exempted for a departure from Japan by a state guest or any other guest equivalent to one that is specified by Cabinet Order (referred to as a "state guest, etc." in this paragraph) that is made under a transportation contract concluded pursuant to the provisions of Cabinet Order; provided, however, that for a state guest, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by a person equivalent to a state guest, etc. of Japan who has entered that foreign country, this is subject to reciprocity.
国賓その他これに準ずる賓客として政令で定めるもの（以下この項において「国賓等」という。）の本邦からの出国のうち、政令で定めるところにより締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に入国した本邦の国賓等に相当する者のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の国賓等については、相互条件による。
A person engaged in the international passenger transportation business prescribed in Article 2, paragraph (1), item (iv) of the International Tourist Tax Act who has concluded a transportation contract referred to in the preceding two paragraphs must, pursuant to the provisions of Cabinet Order, preserve documents certifying that the transportation contract was concluded pursuant to the provisions of Cabinet Order prescribed in the preceding two paragraphs.