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.