# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十四条 (Article 24)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第二十四条 (Article 24)（引取りに係る課税貨物についての申告書の記載事項） — address `art-24`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24
- e-Gov law ID: 363M50000040053 — 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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### 第二十四条（引取りに係る課税貨物についての申告書の記載事項） — Matters to Be Stated in the Return for Taxable Goods Taken Out of a Bonded Area
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24</sup>

**第一項**  法第四十七条第一項第三号及び同条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>art-24/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1), item (iii) of the Act and paragraph (2) of that Article are the following:
<sup>machine translation, not official</sup>

  **一**  申告者の氏名又は名称及び住所若しくは居所若しくは本店若しくは主たる事務所の所在地（次条において「住所等」という。）又は課税貨物の引取りに係る事務所、事業所その他これらに準ずるもの（同条において「引取りに係る事務所等」という。）の所在地
  <sup>art-24/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-1</sup>
  the filer's name or title and domicile, residence, or location of the head office or principal office (referred to as "address, etc." in the following Article), or the location of the office, place of business, or other similar place relating to the taking out of the taxable goods (referred to as "office, etc. for taking out goods" in that Article);
  <sup>machine translation, not official</sup>

  **二**  引取りに係る保税地域の所在地
  <sup>art-24/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-2</sup>
  the location of the bonded area from which the goods are taken out;
  <sup>machine translation, not official</sup>

  **三**  当該課税貨物の仕出国名
  <sup>art-24/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-3</sup>
  the name of the country from which the taxable goods were shipped;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-24/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  第二十三条第一項の規定は、令第六十三条第六項の規定により同項の相続人が特例申告書を提出する場合について準用する。この場合において、第二十三条第一項第二号中「氏名、住所又は居所、個人番号」とあるのは「氏名、住所又は居所」と、「価額（個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額）」とあるのは「価額」と読み替えるものとする。
<sup>art-24/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-2</sup>
The provisions of Article 23, paragraph (1) apply mutatis mutandis where an heir prescribed in Article 63, paragraph (6) of the Order submits a special return pursuant to the provisions of that paragraph. In this case, the phrase "the name, domicile or residence, individual number" in Article 23, paragraph (1), item (ii) is deemed to be replaced with "the name, domicile or residence", and the phrase "value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest)" with "value of the property obtained by inheritance or bequest".
<sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 法第四十七条第一項第三号 → 消費税法 第四十七条第一項第三号 (Article 47, paragraph (1), item (iii)), art-47/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-24/par-1: 同条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-2 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: 次条 → 消費税法施行規則 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25
- art-24/par-2: 第二十三条第一項 → 消費税法施行規則 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1
- art-24/par-2: 令第六十三条第六項 → 消費税法施行令 第六十三条第六項 (Article 63, paragraph (6)), art-63/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-6 (e-Gov law ID 363CO0000000360)
- art-24/par-2: 第二十三条第一項第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2

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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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-018, 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-regulation-20261106T203801-018, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06