# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十六条の二 (Article 46-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十六条の二 (Article 46-2)（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — address `art-46-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十六条の二（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — Special Provisions on the Time of Deducting Consumption Tax on Taxable Goods Taken Out Before Import Permission caption: machine translation, not official art-46-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2 **第一項** 事業者が、関税法第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて輸入の許可前に保税地域から課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）を引き取つた場合において、当該課税貨物の引取りに係る消費税額（附帯税の額に相当する額を除く。以下この条において同じ。）を当該引取りの日の属する課税期間の末日までに納付していないときは、当該課税貨物の引取りに係る消費税額については、その納付した日の属する課税期間において法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。第五十条第一項及び第二項において同じ。）の規定を適用することができる。 art-46-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1 Where a business operator has, with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, taken taxable goods (excluding goods exempted from consumption tax under the provisions of laws or treaties; the same applies hereinafter in this Chapter) out of a bonded area before import permission, and has not paid the amount of consumption tax pertaining to the taking out of those taxable goods (excluding an amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article) by the last day of the taxable period that includes the day of that taking out, Article 30, paragraph (1) of the Act (including, where Article 30, paragraph (2) of the Act applies, that paragraph; the same applies in Article 50, paragraphs (1) and (2)) may be applied to the amount of consumption tax pertaining to the taking out of those taxable goods in the taxable period that includes the day on which it was paid. machine translation, not official **第二項** 前項の規定は、輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第七条第一項（郵便物の内国消費税の納付等）の郵便物の名宛人である事業者が同条第十項において準用する関税法第七十七条第六項（郵便物の関税の納付等）の規定の適用を受ける場合における当該郵便物の引取りに係る消費税額について準用する。 art-46-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the amount of consumption tax pertaining to the taking out of a postal item, where a business operator that is the addressee of the postal item under Article 7, paragraph (1) (Payment, etc. of National Consumption Tax on Postal Items) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) is subject to the application of Article 77, paragraph (6) (Payment, etc. of Customs Duty on Postal Items) of the Customs Act as applied mutatis mutandis pursuant to Article 7, paragraph (10) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods. machine translation, not official --- ## Cites - art-46-2/par-1: 関税法第七十三条第一項 → e-Gov law 329AC0000000061, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection - art-46-2/par-1: この条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2 - art-46-2/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-46-2/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-46-2/par-1: 第五十条第一項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-1 - art-46-2/par-1: 第二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-2 - art-46-2/par-2: 前項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1 - art-46-2/par-2: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第七条第一項 → e-Gov law 330AC0000000037, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-46-2/par-2: 同条第十項 → e-Gov law 330AC0000000037, 第七条第十項 (Article 7, paragraph (10)), art-7/par-10 — not held in this collection - art-46-2/par-2: 関税法第七十七条第六項 → e-Gov law 329AC0000000061, 第七十七条第六項 (Article 77, paragraph (6)), art-77/par-6 — not held in this collection ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第四十六条の二第一項（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1 - 消費税法施行令 第四十六条の二第二項（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2 - 消費税法施行令 附則第七条第一項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-1 - 消費税法施行令 附則第七条第二項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2 - 消費税法施行令 附則第七条第三項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3 - 消費税法施行令 附則第二十二条第一項第一号（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1/item-1 - 消費税法施行令 附則第二十三条第一項第一号 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1/item-1 - 消費税法施行令 附則第二十四条の二第二項（請求書等の保存を要しない課税仕入れの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2/par-2 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-023, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-023, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06