Article 88-3Exemption from Tax for Manufactured Tobacco Loaded onto an Ocean-Going Vessel or Aircraft, etc.
第八十八条の三（外航船等に積み込む製造たばこの免税）
In the case where a manufacturer of manufactured tobacco or a person who takes manufactured tobacco out of a bonded area ships out from the manufacturing site of manufactured tobacco, or takes out of a bonded area, manufactured tobacco for which, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the person has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house with jurisdiction over the place of the port at which the person intends to load it, the Tobacco 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.
The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to manufactured tobacco that has been loaded onto an ocean-going vessel or aircraft, etc. through the application of the provisions of the preceding paragraph and that was shipped out from the manufacturing site of manufactured tobacco. In this case, the phrase "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Tobacco Tax Act"; the phrase "is the location of the place where the designated goods came to fall under the case listed in the relevant item, and the tax base of the designated goods is, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when the designated goods were transferred by an enterpriser through the application of the provisions of the preceding paragraph" in that paragraph is deemed to be replaced with "is the location of the place where the manufactured tobacco came to fall under the case listed in the relevant item"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 18, paragraph (2) of the Tobacco Tax Act".
第八十五条第二項及び第三項の規定は、前項の規定の適用を受けて外航船等に積み込まれた製造たばこのうち製造たばこの製造場から移出されたものについて準用する。この場合において、同条第二項中「消費税法」とあるのは「たばこ税法」と、「当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る同条第一項に規定する対価の額」とあるのは「当該製造たばこが当該各号に掲げる場合に該当することとなつた場所の所在地」と、同条第三項中「消費税法第四十七条第二項」とあるのは「たばこ税法第十八条第二項」と読み替えるものとする。