# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Article 7)

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- 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: 第七条 (Article 7)（保税地域からの引取りとみなさない場合） — address `art-7`
- 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-7
- 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.

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### 第七条（保税地域からの引取りとみなさない場合） — Cases Not Deemed to Be Taking Delivery from a Bonded Area
<sup>caption: machine translation, not official</sup>
<sup>art-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-7</sup>

**第一項**  法第四条第六項に規定する政令で定める場合は、次に掲げる場合とする。
<sup>art-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-7/par-1</sup>
The cases specified by Cabinet Order prescribed in Article 4, paragraph (6) of the Act are the following cases:
<sup>machine translation, not official</sup>

  **一**  関税法（昭和二十九年法律第六十一号）第百五条第一項第三号（税関職員の権限）の規定により税関職員が採取した外国貨物の見本を当該貨物についての同号の検査のために消費し、又は使用する場合
  <sup>art-7/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-7/par-1/item-1</sup>
  a case where a sample of foreign goods collected by a customs official pursuant to the provisions of Article 105, paragraph (1), item (iii) (Authority of Customs Officials) of the Customs Act (Act No. 61 of 1954) is consumed or used for the inspection under that item of the goods;
  <sup>machine translation, not official</sup>

  **二**  食品衛生法（昭和二十二年法律第二百三十三号）第二十八条第一項（臨検検査等）、植物防疫法（昭和二十五年法律第百五十一号）第四条第一項（植物防疫官の権限）その他の法律の規定により権限のある公務員が収去した外国貨物をその権限に基づいて消費し、又は使用する場合
  <sup>art-7/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-7/par-1/item-2</sup>
  a case where foreign goods removed by a public official with authority under the provisions of Article 28, paragraph (1) (On-Site Inspections, etc.) of the Food Sanitation Act (Act No. 233 of 1947), Article 4, paragraph (1) (Authority of Plant Protection Officers) of the Plant Protection Act (Act No. 151 of 1950), or any other law are consumed or used on the basis of that authority.
  <sup>machine translation, not official</sup>

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## Cites
- art-7/par-1: 法第四条第六項 → 消費税法 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — https://japanlaw.org/en/consumption-tax-act/art-4/par-6 (e-Gov law ID 363AC0000000108)
- art-7/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第百五条第一項第三号 → e-Gov law 329AC0000000061, 第百五条第一項第三号 (Article 105, paragraph (1), item (iii)), art-105/par-1/item-3 — not held in this collection
- art-7/par-1/item-2: 食品衛生法（昭和二十二年法律第二百三十三号）第二十八条第一項 → 食品衛生法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/food-sanitation-act/art-28/par-1 (e-Gov law ID 322AC0000000233)
- art-7/par-1/item-2: 植物防疫法（昭和二十五年法律第百五十一号）第四条第一項 → e-Gov law 325AC0000000151, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection

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## 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-20261106T203801-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-005, 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