The Minister of Economy, Trade and Industry directs and supervises the Directors-General of Customs with regard to the importing and exporting of goods under the minister's jurisdiction, pursuant to the provisions of Cabinet Order.
経済産業大臣は、政令で定めるところにより、その所掌に属する貨物の輸出又は輸入に関し、税関長を指揮監督する。
The Minister of Economy, Trade and Industry may delegate part of the minister's authority based on this Act to the Directors-General of Customs, pursuant to the provisions of Cabinet Order.
経済産業大臣は、政令で定めるところにより、この法律に基く権限の一部を税関長に委任することができる。
goods
「貨物」
Movable property other than precious metals (貴金属), means of payment (支払手段), and securities (証券) and other certificates embodying claims.
Defined inArticle 6, paragraph (1), item (xv)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.