Article 25-6Application Where a Purchase, etc. of a High-value Specified Asset Is the Taking of Taxable Goods from a Bonded Area in Connection with the Submission of a Special Return, etc.
第二十五条の六（高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用）
In the application of Article 12-4, paragraph (1) of the Act in the case where the purchase, etc. of a high-value specified asset prescribed in that paragraph is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "(in the case of a high-value specified asset" in that paragraph is deemed to be replaced with "(where that purchase, etc. of a high-value specified asset is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received, and in the case of a high-value specified asset", the phrase "a "self-constructed high-value specified asset"), the case where" with "a "self-constructed high-value specified asset") the case where", and the phrase "a "case of a purchase of a self-constructed high-value specified asset"))" with "a "case of a purchase of a self-constructed high-value specified asset") is the case)".
法第十二条の四第一項に規定する高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における同項の規定の適用については、同項中「行つた場合（」とあるのは「行つた場合（当該高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とし、」と、「）にあつては、」とあるのは「）にあつては」と、「いう。））」とあるのは「いう。）とする。）」とする。
In the application of Article 12-4, paragraph (3) of the Act in the case where the purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in that paragraph is deemed to be replaced with "In the case where (where that purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)".
金地金等の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における法第十二条の四第三項の規定の適用については、同項中「行つた場合」とあるのは、「行つた場合（当該金地金等の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とする。）」とする。
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purchase, etc. of gold bullion and similar itemsmachine translation
「金地金等の仕入れ等」
In Article 25-5, paragraph (4) and Article 25-6, paragraph (2), a purchase, etc. of gold bullion and similar items as defined in Article 12-4, paragraph (3) of the Consumption Tax Act: a taxable purchase (課税仕入れ) in Japan of gold or platinum bullion and other similar assets a Ministry of Finance Order (財務省令) sets, or the taking out of a bonded area (保税地域) of taxable goods that are such assets, including purchases or taking out of inventory to which Article 36, paragraph (1) or (3) of that Act applies in that taxable period.
Defined inArticle 25-5, paragraph (4)· applies only in this paragraph and in Article 25-6, paragraph (2)