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
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
taxable transfer, etc. of assets subject to the reduced ratemachine translation
「軽減対象課税資産の譲渡等」
A taxable transfer, etc. of assets (課税資産の譲渡等) listed in Appended Table 1 (別表第一), which is taxed at the reduced rate.
Defined inArticle 2, paragraph (1), item (ix-2)· applies throughout the law
taxable goodsmachine translation
「課税貨物」
Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
taxable goods subject to the reduced ratemachine translation
「軽減対象課税貨物」
Taxable goods (課税貨物) listed in Appended Table 1-2 (別表第一の二), which are taxed at the reduced rate.
Defined inArticle 2, paragraph (1), item (xi-2)· applies throughout the law
specified taxable purchasemachine translation
「特定課税仕入れ」
A specified taxable purchase: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
Defined inArticle 5, paragraph (1)