Article 47Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
第四十七条（引取りに係る課税貨物についての課税標準額及び税額の申告等）
A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the following matters:
the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate;
the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax;
課税標準額に対する消費税額及び当該消費税額の合計額
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二号に掲げる金額の計算の基礎その他財務省令で定める事項
A person who intends to take out of a bonded area taxable goods to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the matters set forth in item (i) of the preceding paragraph relating to the taxable goods taken out and other matters specified by Ministry of Finance Order.
Where a person prescribed in paragraph (1) makes a special declaration prescribed in Article 7-2, paragraph (2) (Special Declaration) of the Customs Act for the taxable goods taken out, the deadline for filing the return under paragraph (1) for those taxable goods is the last day of the month following the month that includes the day on which those taxable goods are taken out.
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Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the…
関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、次に掲げる事項を記載した申告書を税関長に提出しなければならない。
Open this provisionReturn on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate;
当該引取りに係る課税貨物の品名並びに品名ごとの数量、課税標準である金額（次号において「課税標準額」という。）及び税率
Open this provisionReturn on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax;
課税標準額に対する消費税額及び当該消費税額の合計額
Open this provisionbonded 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 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
tax base amountmachine translation
「課税標準額」
In Article 47, paragraph (1), item (ii), the tax base amount of taxable goods (課税貨物) taken out of a bonded area (保税地域), stated in the return for each kind of goods.
Short name set inArticle 47, paragraph (1), item (i)· applies only in this provision and in Article 47, paragraph (1), item (ii)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.