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The rate of consumption tax is the rate specified in each of the following items in accordance with the category listed in that item.
消費税の税率は、次の各号に掲げる区分に応じ当該各号に定める率とする。
taxable transfers, etc. of assets (excluding taxable transfers, etc. of assets subject to the reduced rate), specified taxable purchases, and taxable goods taken out of a bonded area (excluding taxable goods subject to the reduced rate): 7.8 percent;
taxable transfers, etc. of assets subject to the reduced rate and taxable goods subject to the reduced rate that are taken out of a bonded area: 6.24 percent.
軽減対象課税資産の譲渡等及び保税地域から引き取られる軽減対象課税貨物 百分の六・二四
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.