Article 27Place for Tax Payment in Cases Such as Transfer of Goods Purchased at a Tax-Free Shop
第二十七条（輸出物品販売場において購入した物品を譲渡した場合等の納税地）
The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (3) is the port of departure prescribed in that paragraph, or the location of the domicile or residence.
The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (5) or paragraph (6) of that Article is the location of the goods concerned in the transfer or acquisition, or in the approval, at the time of the transfer or acquisition prescribed in those provisions (or, where the approval under the proviso to paragraph (4) of that Article has been given, at the time the approval was given).