第二十条の三（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用）
Article 20-3Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc.
In the application of Article 9, paragraph (7) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset provided for in Article 9, paragraph (7) of the Act is the taking out of a bonded area of taxable goods pertaining to the submission of a special return (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies in this Article, Article 25, paragraph (2) and Article 25-6), or is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) of the Act that is to be stated in the special return; the same applies in Article 25, paragraph (2) and Article 25-6), the phrase "the same applies in paragraph (9)" in that paragraph is deemed to be replaced with "the same applies hereinafter in this paragraph, paragraph (9)", the phrase "(including where" is deemed to be replaced with "(where the purchase, etc. of an adjustment-target fixed asset is the taking out of a bonded area of taxable goods pertaining to the submission of a special return, the case where that special return is submitted, where it is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return is received, and including where", and the phrase "it made that purchase, etc. of an adjustment-target fixed asset" is deemed to be replaced with "that special return was submitted or notice of that determination on a special return was received".
法第九条第七項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この条、第二十五条第二項及び第二十五条の六において同じ。）の保税地域からの引取りである場合又は特例申告に関する決定（特例申告書に記載すべき法第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。第二十五条第二項及び第二十五条の六において同じ。）に係る課税貨物の保税地域からの引取りである場合における法第九条第七項の規定の適用については、同項中「第九項」とあるのは「以下この項、第九項」と、「行つた場合（」とあるのは「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とし、」と、「当該調整対象固定資産の仕入れ等を行つた場合」とあるのは「当該特例申告書を提出した場合又は当該特例申告に関する決定の通知を受けた場合」とする。