第十一条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
前条の規定による改正後の国税通則法第六十八条第四項の規定は、次に掲げる課税貨物（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をいう。以下この条において同じ。）に係る消費税については、適用しない。
The provisions of Article 68, paragraph (4) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article do not apply to consumption tax on the following taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this Article):
taxable goods withdrawn from a bonded area before the date specified in Article 1, item (i) of the Supplementary Provisions (excluding the taxable goods set forth in item (iii) or (iv); the same applies in the following item);
附則第一条第一号に定める日以後に保税地域から引き取られる課税貨物であって当該課税貨物に係る輸入申告（輸入品に対する内国消費税の徴収等に関する法律第三条第一号に規定する輸入申告をいう。）が同日前にされたもの
taxable goods withdrawn from a bonded area on or after the date specified in Article 1, item (i) of the Supplementary Provisions, for which the import declaration (meaning an import declaration prescribed in Article 3, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods) was made before that date;
消費税法第四十七条第一項の規定による申告（同条第三項の場合に限る。次号において「消費税特例申告」という。）に係る課税貨物であって同条第三項に規定する引取りの日の属する月の翌月末日（次号において「申告期限」という。）が附則第一条第一号に定める日前に到来するもの
taxable goods covered by a return under Article 47, paragraph (1) of the Consumption Tax Act (limited to the case referred to in paragraph (3) of that Article; referred to as a "special consumption tax return" in the following item) for which the last day of the month following the month that includes the date of withdrawal prescribed in paragraph (3) of that Article (referred to as the "return due date" in the following item) arrives before the date specified in Article 1, item (i) of the Supplementary Provisions;
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.