①Where 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).

②Where, 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:

③In 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.

①Where a business operator has made a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding one that falls under a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter in this paragraph, the following paragraph, and Article 86-6, paragraph (3)) to a foreign embassy, legation, consulate, or any other equivalent institution located in Japan (referred to as an "embassy, etc." in this Article) or to a foreign ambassador, minister, consul, or any other equivalent person dispatched to Japan (referred to as an "ambassador, etc." in this Article), if that foreign embassy, etc. or ambassador, etc. acquires or borrows assets pertaining to that taxable transfer, etc. of assets, or receives the provision of services pertaining to that taxable transfer, etc. of assets, as necessary for performing diplomatic, consular, or other duties, by the method specified by Cabinet Order, consumption tax is exempted for that taxable transfer, etc. of assets; provided, however, that with regard to the embassy, etc. or ambassador, etc. of a country that places restrictions on the exemption from taxes similar to consumption tax for assets acquired or borrowed, or services received, by a Japanese embassy, etc. located in a foreign country or a Japanese ambassador, etc. dispatched to a foreign country, this is subject to reciprocity.

②The provisions of the preceding paragraph do not apply if the business operator that has made the taxable transfer, etc. of assets referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the foreign embassy, etc. or ambassador, etc. has, with an exemption from consumption tax by the method prescribed in that paragraph, acquired or borrowed assets pertaining to that taxable transfer, etc. of assets, or received the provision of services pertaining to that taxable transfer, etc. of assets; provided, however, that this does not apply if that business operator proves that it was unable to preserve those documents or electronic or magnetic records due to a disaster or other unavoidable circumstances.

③The foreign embassy, etc. or ambassador, etc. referred to in paragraph (1) must not, for two years from the day on which it acquired or borrowed assets to which the provisions of that paragraph have been applied, use those assets for any purpose other than the performance of the duties prescribed in that paragraph (referred to as "use for other purposes" in this paragraph); provided, however, that this does not apply if there are unavoidable circumstances for putting those assets to use for other purposes within that period.

①Where a business operator transfers, to a navy exchange or post exchange prescribed in Article XV, paragraph 1 (a) of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, goods specified by Cabinet Order that members of the United States armed forces, the civilian component, and their dependents prescribed in Article I of that Agreement (referred to as "members of the United States armed forces, etc." in the following paragraph) purchase from those organizations by the method specified by Cabinet Order for the purpose of exporting them, consumption tax is exempted for the transfer of those goods.

②The provisions of the preceding paragraph do not apply if the business operator that has made the transfer of the goods referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents certifying that those goods were purchased by members of the United States armed forces, etc. by the method prescribed in that paragraph; provided, however, that this does not apply if consumption tax has already been collected through the application of the provisions of the main clause of Article 8, paragraph (3) or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of that Article of the Consumption Tax Act as applied mutatis mutandis pursuant to the following paragraph, or if that business operator proves that it was unable to preserve those documents due to a disaster or other unavoidable circumstances.

③The provisions of Article 8, paragraph (3) of the Consumption Tax Act apply mutatis mutandis to a person that has purchased goods falling under the provisions of paragraph (1) from an organization prescribed in that paragraph by the method prescribed in that paragraph, and the provisions of paragraphs (4) through (6) of that Article and Article 27, paragraph (2) of that Act apply mutatis mutandis to a transfer or acquisition, prescribed in Article 8, paragraph (4) of that Act, of goods pertaining to that purchase.

④A transfer or acquisition to which the provisions of Article 8, paragraph (4) of the Consumption Tax Act are applied mutatis mutandis pursuant to the preceding paragraph is deemed to be a transfer or acquisition of the goods referred to in that paragraph, and the provisions of Article 65, item (i) and Article 67 of that Act apply.

Consumption tax pertaining to the taking out is not imposed on liquor or manufactured tobacco taken out of a bonded area to which the provisions of Article 87-3, paragraph (1) or Article 88-2, paragraph (1) apply.

①For an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (excluding a person exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act), the due date for filing the return under the provisions of Article 45, paragraph (1) of that Act (excluding a return to be filed pursuant to the provisions of paragraph (2) of that Article) for the taxable period that includes December 31 of the year (meaning a taxable period prescribed in Article 19 of that Act; the same applies in the following Article and Article 86-6) is to be, notwithstanding the provisions of paragraph (1) of that Article, March 31 of the following year.

②The retention period of the books or invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act in the case where the provisions of the preceding paragraph apply, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.

①Where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) that is a victim of an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (referred to as a "specified extraordinary Disaster" in this Article) (referred to as a "disaster-affected business operator" in this Article) and that seeks to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage (meaning the day on which the business operator became a disaster-affected business operator; the same applies hereinafter in this Article) files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster (referred to as the "designated day" in this Article), the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which the business operator seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).

②In the case where a business operator that has filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraphs (6) and (7) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted due to the filing of that written notification).

③Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (8) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (4) of that Article.

④In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator (where that newly established corporation or specified newly established corporation is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the end of the business year that is the last of the business years with no base period prescribed in Article 12-2, paragraph (2) or Article 12-3, paragraph (3) of the Consumption Tax Act, or by the designated day, whichever is later), the provisions of Article 12-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of that Act) do not apply to the taxable periods on or after the taxable period that includes the date of damage pertaining to that disaster-affected business operator.

⑤In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. (meaning the case of acquiring a high-value specified asset, etc. prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (8)) before the date of damage (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. (meaning the day specified in each item of Article 12-4, paragraph (1) of the Consumption Tax Act in accordance with the category listed in that item; the same applies hereinafter in this paragraph) in the case it so fell under, or by the designated day, whichever is later), or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. in the case it has so come to fall under, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (1) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of acquiring that high-value specified asset, etc.).

⑥In the case where, before the date of damage, a disaster-affected business operator has become subject to the provisions of Article 36, paragraph (1) or paragraph (3) of the Consumption Tax Act with regard to inventory assets prescribed in Article 2, paragraph (1), item (xv) of that Act or taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in the following Article) that are high-value specified assets prescribed in Article 12-4, paragraph (1) of that Act, or an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of that Act (referred to as the "case of becoming subject to the inventory adjustment for high-value specified assets, etc." in this paragraph and paragraph (9)) (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it came to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc., or by the designated day, whichever is later), or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it has so come to fall under it, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (2) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).

⑦In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator, the provisions of Article 37, paragraph (3) of that Act (limited to the part pertaining to item (ii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage.

⑧In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. before the date of damage, or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of acquiring that high-value specified asset, etc.).

⑨In the case where a disaster-affected business operator fell under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. before the date of damage, or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iv)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).

⑩Where a disaster-affected business operator that seeks to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).

⑪In the case where a business operator that has filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraph (6) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which they are to be subject to the provisions of paragraph (1) of that Article due to the filing of that written notification).

⑫Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (7) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (1) of that Article.

⑬Where a qualified invoice issuer that is a disaster-affected business operator (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act, limited to one whose taxable sales in the base period prescribed in Article 9, paragraph (1) of that Act for the taxable period are 10,000,000 yen or less; the same applies hereinafter in this paragraph and the following paragraph) has filed the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act with the district director having jurisdiction over its place for tax payment by the designated day, the registration referred to in paragraph (1) of that Article ceases to be effective on the day following the day of that filing. In this case, with regard to the application of the provisions of Article 9, paragraph (1) and Article 15, paragraph (6) of that Act for the taxable period of that qualified invoice issuer that includes the day of that filing, the phrase "10,000,000 yen or less (excluding a qualified invoice issuer)" in Article 9, paragraph (1) of that Act is deemed to be replaced with "10,000,000 yen or less", and, in Article 15, paragraph (6) of that Act, the phrase "is a qualified invoice issuer on the first day of that taxable period or is a business operator" is deemed to be replaced with "is a business operator", and the phrase "若しくは" (or, joining a smaller group of alternatives) with "又は" (or).

⑭The provisions of the preceding paragraph apply mutatis mutandis to the case where a qualified invoice issuer that is a disaster-affected business operator has filed the written notification referred to in paragraph (3). In this case, the phrase "under the provisions of Article 57-2, paragraph (10), item (i) of that Act" in the preceding paragraph is deemed to be replaced with "referred to in paragraph (3)"; the phrase "on the day following" with "on that day, the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act is deemed to have been filed with the district director having jurisdiction over its place for tax payment, and on the day following that day"; and the phrase "of that filing" with "of the filing of the written notification referred to in paragraph (3)".

⑮The provisions of Article 57-2, paragraph (11) of the Consumption Tax Act apply mutatis mutandis when the registration referred to in paragraph (1) of that Article has ceased to be effective pursuant to the provisions of paragraph (13) (including as applied mutatis mutandis pursuant to the preceding paragraph). In this case, the phrase "has rescinded a registration pursuant to the provisions of paragraph (6), or ... pursuant to the provisions of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "... pursuant to the provisions of Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) (Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability)", and the phrase "has been rescinded or its" with "its".

⑯Where a disaster-affected business operator that has filed the written notification referred to in paragraph (10) or paragraph (12) has, before that filing, filed a return stating the matters listed in the items of Article 43, paragraph (1) of the Consumption Tax Act, the application of those provisions in that case and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

①The provisions of Article 30, paragraph (1) of the Consumption Tax Act do not apply to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)) pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of that Act, excluding those falling under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (4)); the same applies in the following paragraph and paragraph (4)) or specified taxable purchases made in Japan (meaning Japan as prescribed in Article 2, paragraph (1), item (i) of that Act; the same applies in the following paragraph and paragraph (4)) by a certified establishing and operating business operator (meaning a certified establishing and operating business operator prescribed in Article 2, paragraph (9) of the Act on Development of Specified Integrated Resort Districts, excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), or to taxable goods taken out of a bonded area by it (limited, out of these, to those that are to be accounted for as pertaining to casino business (meaning casino business prescribed in Article 2, paragraph (8) of the Act on Development of Specified Integrated Resort Districts; the same applies hereinafter in this Article) pursuant to the provisions of Article 28, paragraph (2) of that Act); provided, however, that this does not apply where the total amount of revenue in the taxable period other than consideration for transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that is to be accounted for as pertaining to casino business pursuant to the provisions of Article 28, paragraph (2) of the Act on Development of Specified Integrated Resort Districts (referred to as "casino business revenue" in this paragraph) falls under the case specified by Cabinet Order as a case where it is insignificant compared with the sum of the total amount of consideration for transfers, etc. of assets in that taxable period and the total amount of that casino business revenue.

②Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of Article 30, paragraph (1) of that Act with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for business other than casino business, if that certified establishing and operating business operator (including a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of that Act; the same applies in paragraph (4)) that has succeeded to that business through a merger and a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of that Act; the same applies in paragraph (4)) that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act) has come to use that adjustment-target fixed asset exclusively for casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area (where a special return (meaning a special return prescribed in Article 2, paragraph (1), item (xviii) of that Act; the same applies hereinafter in this paragraph) has been filed for taxable goods falling under that adjustment-target fixed asset, the day on which that special return was filed or the day on which notice of a determination concerning a special declaration prescribed in Article 30, paragraph (1), item (iv) of that Act was received; the same applies in item (i) and paragraph (4)), the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for casino business falls within is deducted from the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies hereinafter up to paragraph (4)) in the taxable period that includes that day, except where the taxable period that includes the day on which it came to use that asset exclusively for casino business is a taxable period to which the proviso to the preceding paragraph applies. In this case, the amount after that deduction is deemed to be the consumption tax on purchases in that taxable period.

③Where, in deducting the amount of consumption tax specified in each item of the preceding paragraph from the consumption tax on purchases in the taxable period that includes the day on which the asset came to be used exclusively for casino business pursuant to the provisions of that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be the amount of consumption tax on taxable transfers, etc. of assets and is added to the amount of consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which the asset came to be used exclusively for casino business.

④Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of the main clause of paragraph (1) with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for casino business, if that certified establishing and operating business operator (including a merging corporation that has succeeded to that business through a merger and a successor corporation in a company split that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has come to use that adjustment-target fixed asset exclusively for business other than casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for business other than casino business falls within is added to the consumption tax on purchases in the taxable period that includes that day. In this case, the amount after that addition is deemed to be the consumption tax on purchases in that taxable period.

⑤Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①The trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Consumption Tax Act (referred to as a "trust subject to corporate taxation, etc." in this paragraph) is deemed to be a separate person for the trust assets, etc. (meaning the assets belonging to the trust property and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act pertaining to that trust property; the same applies hereinafter in this paragraph) of each trust subject to corporate taxation, etc. and for its own assets, etc. (meaning the assets other than the trust assets, etc. of trusts subject to corporate taxation, etc. and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act), respectively, and the provisions of Article 85 through the preceding Article apply.

②The provisions of Article 15, paragraphs (2) through (15) of the Consumption Tax Act apply mutatis mutandis where the provisions of the preceding paragraph are applied in Article 85 through the preceding Article.

③Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).