# Article 51, paragraph (4), 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-51/par-4. 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 51, paragraph (4) (第五十一条第四項) 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 51, paragraph (4) (第五十一条第四項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-4 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-51/par-4)
- 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:

> 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。

English (Machine translation, not official):

> 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).

## 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:

> 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。

English (Machine translation, not official):

> 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 of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto).

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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)