Japan
国内（ こくない ）
The area in which this Act is in force, that is, Japan.
この法律の施行地
Article 2, paragraph (1), item (i) See it in the glossary bonded area
保税地域（ ほぜいちいき ）
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.
関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域
Article 2, paragraph (1), item (ii) See it in the glossary business operator
事業者（ じぎょうしゃ ）
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
個人事業者及び法人
Article 2, paragraph (1), item (iv) See it in the glossary specified transfer, etc. of assets
特定資産の譲渡等（ とくていしさんのじょうととう ）
A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.
事業者向け電気通信利用役務の提供及び特定役務の提供
Article 2, paragraph (1), item (viii-2) See it in the glossary taxable transfer, etc. of assets
課税資産の譲渡等（ かぜいしさんのじょうととう ）
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)).
資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のもの
Article 2, paragraph (1), item (ix) See it in the glossary foreign goods
外国貨物（ がいこくかもつ ）
Foreign goods as defined in Article 2, paragraph (1), item (iii) of the Customs Act — goods whose export has been permitted, and goods that have arrived in Japan from abroad (including marine products caught on the high seas by foreign ships) before their import is permitted — including exported mail that Article 73-2 of that Act treats as goods permitted for export.
関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）
Article 2, paragraph (1), item (x) See it in the glossary taxable goods
課税貨物（ かぜいかもつ ）
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)).
保税地域から引き取られる外国貨物（関税法第三条（課税物件）に規定する信書を除く。第四条において同じ。）のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のもの
Article 2, paragraph (1), item (xi) See it in the glossary taxable purchase
課税仕入れ（ かぜいしいれ ）
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
事業者が、事業として他の者から資産を譲り受け、若しくは借り受け、又は役務の提供（所得税法第二十八条第一項（給与所得）に規定する給与等を対価とする役務の提供を除く。）を受けること（当該他の者が事業として当該資産を譲り渡し、若しくは貸し付け、又は当該役務の提供をしたとした場合に課税資産の譲渡等に該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるもの以外のものに限る。）
Article 2, paragraph (1), item (xii) See it in the glossary specified purchase
特定仕入れ（ とくていしいれ ）
A specified transfer, etc. of assets (特定資産の譲渡等) that a business operator receives from another person in the course of its business, as Article 4, paragraph (1) of the Consumption Tax Act defines it.
事業として他の者から受けた特定資産の譲渡等
Article 4, paragraph (1) See it in the glossary specified taxable purchase
特定課税仕入れ（ とくていかぜいしいれ ）
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.
課税仕入れのうち特定仕入れに該当するもの
Article 5, paragraph (1) See it in the glossary