# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十一条 (Article 51) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51. 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: 第五十一条 (Article 51)（非課税資産の輸出等を行つた場合の課税売上割合の計算の方法等） — address `art-51` - 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-51 - 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. --- ### 第五十一条（非課税資産の輸出等を行つた場合の課税売上割合の計算の方法等） — Method of Calculating the Taxable Sales Ratio, etc. Where Non-Taxable Assets Are Exported, etc. caption: machine translation, not official art-51 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51 **第一項** 法別表第二第二号に規定する有価証券及び支払手段並びに第九条第一項第四号に掲げる金銭債権の輸出は、法第三十一条第一項に規定する輸出取引等及び同条第二項に規定する資産の輸出に含まれないものとする。 art-51/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-1 The export of securities and means of payment prescribed in Appended Table 2, item (ii) of the Act and monetary claims listed in Article 9, paragraph (1), item (iv) is not included in the export transactions, etc. prescribed in Article 31, paragraph (1) of the Act or the export of assets prescribed in paragraph (2) of that Article. machine translation, not official **第二項** 法第三十条第二項に規定する課税売上割合の計算については、国内において行つた法第三十一条第一項に規定する非課税資産の譲渡等のうち同項に規定する輸出取引等に該当するものの対価の額は、第四十八条第一項第二号に規定する課税資産の譲渡等の対価の額の合計額に含まれるものとし、国内において行つた同項第一号に規定する資産の譲渡等に係る対価の返還等の金額のうち当該輸出取引等に該当するものに係る部分の金額は、同項第二号イに規定する輸出取引等に係る対価の返還等の金額に含まれるものとする。 art-51/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-2 With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount of consideration for a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of the Act made in Japan that falls under an export transaction, etc. prescribed in that paragraph is included in the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 48, paragraph (1), item (ii), and the portion of the amount of refund, etc. of consideration pertaining to transfers, etc. of assets prescribed in item (i) of that paragraph made in Japan that pertains to those falling under that export transaction, etc. is included in the amount of refund, etc. of consideration for export transactions, etc. prescribed in item (ii), (a) of that paragraph. machine translation, not official **第三項** 法第三十条第二項に規定する課税売上割合の計算については、法第三十一条第二項に規定する資産の輸出に該当するものに係る資産の価額に相当する金額は、第四十八条第一項第一号に規定する資産の譲渡等の対価の額の合計額及び同項第二号に規定する課税資産の譲渡等の対価の額の合計額にそれぞれ含まれるものとする。 art-51/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-3 With respect to the calculation of the taxable sales ratio prescribed in Article 30, paragraph (2) of the Act, the amount equivalent to the value of the assets pertaining to those that fall under the export of assets prescribed in Article 31, paragraph (2) of the Act is included in each of the total amount of consideration for transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) and the total amount of consideration for taxable transfers, etc. of assets prescribed in item (ii) of that paragraph. machine translation, not official **第四項** 前項に規定する資産の価額は、当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項（申告すべき数量及び価格）の本邦の輸出港における本船甲板渡し価格（航空機によつて輸出される資産については、これに準ずる条件による価格）とする。 art-51/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-4 The value of the assets prescribed in the preceding paragraph is the free-on-board price at the port of export in Japan under Article 59-2, paragraph (2) (Quantity and Price to Be Declared) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto). machine translation, not official --- ## Cites - art-51/par-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108) - art-51/par-1: 第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-4 - art-51/par-1: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108) - art-51/par-1: 同条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108) - art-51/par-2: 法第三十条第二項 → 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-51/par-2: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108) - art-51/par-2: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-2 - art-51/par-2: 同項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1 - art-51/par-3: 法第三十条第二項 → 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-51/par-3: 法第三十一条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108) - art-51/par-3: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1 - art-51/par-3: 同項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-2 - art-51/par-4: 前項 → 消費税法施行令 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-3 - art-51/par-4: 当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項 → e-Gov law 329CO0000000150, 第五十九条の二第二項 (Article 59-2, paragraph (2)), art-59-2/par-2 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十一条第四項（非課税資産の輸出等を行つた場合の課税売上割合の計算の方法等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-4 - 消費税法施行令 第五十三条第四項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-4 --- ## 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-20261106T203801-025, 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