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Article 26Place for Tax Payment for Foreign Goods

第二十六条(外国貨物に係る納税地)

The place for tax payment of consumption tax on foreign goods taken out of a bonded area is the location of that bonded area.

保税地域から引き取られる外国貨物に係る消費税の納税地は、当該保税地域の所在地とする。

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