Consumption tax is not imposed on those transfers, etc. of assets conducted in Japan that are set forth in Appended Table 2.
Consumption tax is not imposed on those foreign goods taken out of a bonded area that are set forth in Appended Table 2-2.
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The transfer and lending of land (including rights existing on land) (excluding the case of allowing temporary use and other cases specified by Cabinet Order);
土地（土地の上に存する権利を含む。）の譲渡及び貸付け（一時的に使用させる場合その他の政令で定める場合を除く。）
Open this provisionSecurities, etc. (including any medium specified by Ministry of Finance Order on which is recorded, out of the means of payment prescribed in Article 6, paragraph (1), item (vii) of the Foreign…
有価証券等（外国為替及び外国貿易法第六条第一項第七号に規定する支払手段のうち同号ハに掲げるものが入力されている財務省令で定める媒体を含む。）
Open this provisionJapanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
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
transfer, etc. of assetsmachine translation
「資産の譲渡等」
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
foreign goodsmachine translation
「外国貨物」
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.
Defined inArticle 2, paragraph (1), item (x)· applies throughout the law