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Article 62Obligations of Business Operators Making Specified Transfers, etc. of Assets
第六十二条（特定資産の譲渡等を行う事業者の義務）
A business operator that makes a specified transfer, etc. of assets (limited to one that constitutes a specified taxable purchase made by another person in Japan) must, in advance at the time of that specified transfer, etc. of assets, indicate that the business operator that makes that specified taxable purchase is liable to pay consumption tax under the provisions of Article 5, paragraph (1).
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