①A 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:

②A 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.

③Where 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.

A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.

A person who has submitted a return under the provisions of Article 45, paragraph (1) must, where there is an amount of consumption tax set forth in item (iv) of that paragraph that is stated in that return (or, in a case falling under item (vi) of that paragraph, the amount of consumption tax set forth in that item), pay to the national government consumption tax equivalent to that amount of consumption tax by the deadline for filing that return.

①A person who has submitted a return under the provisions of Article 47, paragraph (1) must pay to the national government, by the time of taking out of a bonded area the taxable goods relating to that filing (or, in the case of paragraph (3) of that Article, by the deadline for filing that return), consumption tax equivalent to the total of the amounts of consumption tax set forth in paragraph (1), item (ii) of that Article that are stated in that return.

②Consumption tax on taxable goods prescribed in Article 47, paragraph (2) that are taken out of a bonded area is collected at the time of that taking out by the director-general of a customs house referred to in that paragraph.

①Where 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 (referred to as the "self-assessment system" in the following paragraph) applies (excluding a person who submits a special return for those taxable goods (referred to as a "special filer" in Article 58); the same applies in the following paragraph) has submitted a return under the provisions of Article 47, paragraph (1), and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in item (ii) of that paragraph that are stated in that return, has submitted to the director-general of a customs house referred to in that paragraph a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on those taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to three months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.

②Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system applies has, with respect to the due date for payment of the consumption tax to be imposed when taking taxable goods out of a bonded area in the month (hereinafter in this paragraph referred to as the "specified month"), submitted to the director-general of a customs house with whom the person submits the return under the provisions of Article 47, paragraph (1) for those taxable goods, by the last day of the month preceding the specified month, a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to the total of the amounts of consumption tax on those taxable goods, that director-general of a customs house may, with respect to the consumption tax on the taxable goods that the person takes out in the specified month, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment to a date within three months from the day following the last day of the specified month, to the extent that the cumulative total of the amount of consumption tax in the specified month does not exceed the amount of the security so provided.

③Where an authorized importer (meaning an authorized importer prescribed in Article 7-2, paragraph (1) (Special Provisions on Declaration) of the Customs Act; the same applies hereinafter in this paragraph) has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized importer wishes to obtain an extension thereof, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months. In this case, where the director-general of a customs house finds it necessary for the preservation of the consumption tax, the director-general may, as provided by Cabinet Order, order the authorized importer to provide security in an amount equivalent to all or part of the amount of consumption tax stated in that special return.

④Where an authorized commissioning importer prescribed in Article 7-2, paragraph (1) of the Customs Act has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized commissioning importer wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.

①Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1), item (v) is stated in those returns, the district director refunds consumption tax equivalent to that shortfall to the person who submitted those returns.

②Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this Chapter) is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) of that Act that is the basis of the calculation is, according to which of the returns listed in the following items the return relating to that refund falls under, the period from the day following the deadline or day specified in the relevant item until the day on which the decision to pay for that refund is made or the day on which appropriation (meaning appropriation under Article 57, paragraph (1) (Appropriation) of that Act; the same applies hereinafter in this Chapter) is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).

③Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph, no interest on refund is to be added to the amount so appropriated out of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.

④Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.

①Where, from a person who has submitted an interim return, a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted for the taxable period relating to that interim return, and a shortfall set forth in Article 45, paragraph (1), item (vii) is stated in those returns, the district director refunds the interim payment equivalent to that shortfall to the person who submitted those returns.

②In the case where the district director makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.

③Where interest on refund is calculated for a refund under the provisions of paragraph (1), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded under the provisions of paragraph (1) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable); provided, however, that where the return relating to that refund is a return listed in the following items, the number of days specified in each of those items is not to be included in that period.

④Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.

⑤Interest on refund does not accrue on a refund under the provisions of paragraph (2).

⑥Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for procedures for issuing a refund as referred to in paragraph (1) or paragraph (2), the way of making appropriation of a refund under paragraph (1) (and interest on refund thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).