# Article 46-2, paragraph (1), its wordings — Order for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/history/art-46-2/par-1. 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.

How the wording of Article 46-2, paragraph (1) (第四十六条の二第一項) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Consumption Tax Act (消費税法施行令) — https://japanlaw.org/en/consumption-tax-act-enforcement-order
- Provision: Article 46-2, paragraph (1) (第四十六条の二第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-46-2/par-1)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 96 of 2026

- State: In force

Japanese:

> 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。

English (Machine translation, not official):

> 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.

## 2. 1 April 2028 — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 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（法第八条の二第一項その他の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。

English (Machine translation, not official):

> 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 Article 8-2, paragraph (1) of the Act or other 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.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_508CO0000000096)