# 消費税法 / Consumption Tax Act — 第四条 (Article 4)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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: 第四条 (Article 4)（課税の対象） — address `art-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-4
- Every provision below carries its address and both URLs 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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### 第四条（課税の対象） — Subject of Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/en/consumption-tax-act/art-4 · https://japanlaw.org/l/363AC0000000108/art-4</sup>

**第一項**  国内において事業者が行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。第三項において同じ。）及び特定仕入れ（事業として他の者から受けた特定資産の譲渡等をいう。以下この章において同じ。）には、この法律により、消費税を課する。
<sup>art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-1</sup>
Consumption tax is imposed under this Act on transfers, etc. of assets conducted by business operators in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (3)) and on specified purchases (meaning specified transfers, etc. of assets received from another person as a business; the same applies hereafter in this Chapter).
<sup>machine translation, not official</sup>

**第二項**  保税地域から引き取られる外国貨物には、この法律により、消費税を課する。
<sup>art-4/par-2 · https://japanlaw.org/en/consumption-tax-act/art-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-2</sup>
Consumption tax is imposed under this Act on foreign goods taken out of a bonded area.
<sup>machine translation, not official</sup>

**第三項**  資産の譲渡等が国内において行われたかどうかの判定は、次の各号に掲げる場合の区分に応じ当該各号に定める場所が国内にあるかどうかにより行うものとする。ただし、第三号に掲げる場合において、同号に定める場所がないときは、当該資産の譲渡等は国内以外の地域で行われたものとする。
<sup>art-4/par-3 · https://japanlaw.org/en/consumption-tax-act/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3</sup>
Whether a transfer, etc. of assets was conducted in Japan is to be determined by whether the place specified in the relevant one of the following items, according to the category of cases set forth in those items, is in Japan; provided, however, that in the case set forth in item (iii), if there is no place specified in that item, that transfer, etc. of assets is to be regarded as having been conducted outside Japan.
<sup>machine translation, not official</sup>

  **一**  資産の譲渡又は貸付けである場合　当該譲渡又は貸付けが行われる時において当該資産が所在していた場所（当該資産が船舶、航空機、鉱業権、特許権、著作権、国債証券、株券その他の資産でその所在していた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
  <sup>art-4/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-1</sup>
  in the case of the transfer or lending of assets: the place where the assets were located at the time of that transfer or lending (where the assets are ships, aircraft, mining rights, patent rights, copyrights, government bond certificates, share certificates or other assets specified by Cabinet Order as those whose location is unclear, the place specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **二**  役務の提供である場合（次号に掲げる場合を除く。）　当該役務の提供が行われた場所（当該役務の提供が国際運輸、国際通信その他の役務の提供で当該役務の提供が行われた場所が明らかでないものとして政令で定めるものである場合には、政令で定める場所）
  <sup>art-4/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-2</sup>
  in the case of the provision of services (excluding the case set forth in the following item): the place where the services were provided (where the services are international transport, international communications or other provision of services specified by Cabinet Order as those for which the place where the services were provided is unclear, the place specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **三**  電気通信利用役務の提供である場合　当該電気通信利用役務の提供を受ける者の住所若しくは居所（現在まで引き続いて一年以上居住する場所をいう。）又は本店若しくは主たる事務所の所在地
  <sup>art-4/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-3</sup>
  in the case of the supply of telecommunications services: the address or residence (meaning the place where the person has continuously resided for one year or more up to the present) of the person receiving that supply of telecommunications services, or the location of that person's head office or principal office.
  <sup>machine translation, not official</sup>

**第四項**  特定仕入れが国内において行われたかどうかの判定は、当該特定仕入れを行つた事業者が、当該特定仕入れとして他の者から受けた役務の提供につき、前項第二号又は第三号に定める場所が国内にあるかどうかにより行うものとする。ただし、国外事業者が恒久的施設（所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設をいう。）で行う特定仕入れ（他の者から受けた事業者向け電気通信利用役務の提供に該当するものに限る。以下この項において同じ。）のうち、国内において行う資産の譲渡等に要するものは、国内で行われたものとし、事業者（国外事業者を除く。）が国外事業所等（所得税法第九十五条第四項第一号（外国税額控除）又は法人税法第六十九条第四項第一号（外国税額の控除）に規定する国外事業所等をいう。）で行う特定仕入れのうち、国内以外の地域において行う資産の譲渡等にのみ要するものは、国内以外の地域で行われたものとする。
<sup>art-4/par-4 · https://japanlaw.org/en/consumption-tax-act/art-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-4/par-4</sup>
Whether a specified purchase was conducted in Japan is to be determined by whether the place specified in item (ii) or (iii) of the preceding paragraph, with respect to the provision of services received from another person as that specified purchase, is in Japan, from the standpoint of the business operator that made that specified purchase; provided, however, that, of the specified purchases that a foreign business operator makes at a permanent establishment (meaning a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) (limited to those that fall under the provision of telecommunications services for businesses received from another person; the same applies in this paragraph), those required for transfers, etc. of assets conducted in Japan are deemed to have been conducted in Japan, and, of the specified purchases that a business operator (excluding a foreign business operator) makes at a foreign office or similar establishment (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Income Tax Act or Article 69, paragraph (4), item (i) (Foreign Tax Credit) of the Corporation Tax Act), those required only for transfers, etc. of assets conducted outside Japan are deemed to have been conducted outside Japan.
<sup>machine translation, not official</sup>

**第五項**  次に掲げる行為は、事業として対価を得て行われた資産の譲渡とみなす。
<sup>art-4/par-5 · https://japanlaw.org/en/consumption-tax-act/art-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-4/par-5</sup>
The following acts are deemed to be transfers of assets conducted for consideration as a business:
<sup>machine translation, not official</sup>

  **一**  個人事業者が棚卸資産又は棚卸資産以外の資産で事業の用に供していたものを家事のために消費し、又は使用した場合における当該消費又は使用
  <sup>art-4/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/art-4/par-5/item-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-5/item-1</sup>
  the consumption or use, in the case where an individual business operator has consumed or used for household purposes inventory or assets other than inventory that had been used for business;
  <sup>machine translation, not official</sup>

  **二**  法人が資産をその役員（法人税法第二条第十五号に規定する役員をいう。）に対して贈与した場合における当該贈与
  <sup>art-4/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/art-4/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-5/item-2</sup>
  the gift, in the case where a corporation has given assets to its officer (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act).
  <sup>machine translation, not official</sup>

**第六項**  保税地域において外国貨物が消費され、又は使用された場合には、その消費又は使用をした者がその消費又は使用の時に当該外国貨物をその保税地域から引き取るものとみなす。ただし、当該外国貨物が課税貨物の原料又は材料として消費され、又は使用された場合その他政令で定める場合は、この限りでない。
<sup>art-4/par-6 · https://japanlaw.org/en/consumption-tax-act/art-4/par-6 · https://japanlaw.org/l/363AC0000000108/art-4/par-6</sup>
Where foreign goods have been consumed or used in a bonded area, the person who consumed or used them is deemed to take those foreign goods out of that bonded area at the time of that consumption or use; provided, however, that this does not apply where those foreign goods have been consumed or used as raw materials or materials for taxable goods, or in any other case specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第三項から前項までに定めるもののほか、課税の対象の細目に関し必要な事項は、政令で定める。
<sup>art-4/par-7 · https://japanlaw.org/en/consumption-tax-act/art-4/par-7 · https://japanlaw.org/l/363AC0000000108/art-4/par-7</sup>
In addition to what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the details of the subject of taxation are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-4/par-1: 第三項 → 消費税法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3
- art-4/par-3: 第三号 → 消費税法 第四条第三項第三号 (Article 4, paragraph (3), item (iii)), art-4/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-3
- art-4/par-3/item-2: 次号 → 消費税法 第四条第三項第三号 (Article 4, paragraph (3), item (iii)), art-4/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-3
- art-4/par-4: 前項第二号 → 消費税法 第四条第三項第二号 (Article 4, paragraph (3), item (ii)), art-4/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-2
- art-4/par-4: 第三号 → 消費税法 第四条第三項第三号 (Article 4, paragraph (3), item (iii)), art-4/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-3
- art-4/par-4: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-4/par-4: 法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-4/par-4: この項 → 消費税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/en/consumption-tax-act/art-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-4/par-4
- art-4/par-4: 所得税法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-4/par-4: 法人税法第六十九条第四項第一号 → 法人税法 第六十九条第四項第一号 (Article 69, paragraph (4), item (i)), art-69/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-4/item-1
- art-4/par-5/item-2: 法人税法第二条第十五号 → 法人税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-15
- art-4/par-7: 第三項から前項まで → 消費税法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3
- art-4/par-7: 第三項から前項まで → 消費税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/en/consumption-tax-act/art-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-4/par-4
- art-4/par-7: 第三項から前項まで → 消費税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-4/par-5
- art-4/par-7: 第三項から前項まで → 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 · https://japanlaw.org/l/363AC0000000108/art-4/par-6

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 消費税法 第二条第一項第十一号（定義） — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- 消費税法 第四条第一項（課税の対象） — https://japanlaw.org/en/consumption-tax-act/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-1
- 消費税法 第四条第三項（課税の対象） — https://japanlaw.org/en/consumption-tax-act/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-4/par-3
- 消費税法 第四条第三項第二号（課税の対象） — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-4/par-3/item-2
- 消費税法 第四条第四項（課税の対象） — https://japanlaw.org/en/consumption-tax-act/art-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-4/par-4
- 消費税法 第四条第七項（課税の対象） — https://japanlaw.org/en/consumption-tax-act/art-4/par-7 · https://japanlaw.org/l/363AC0000000108/art-4/par-7
- 消費税法 第二十八条第一項（課税標準） — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- 消費税法 第二十八条第三項（課税標準） — https://japanlaw.org/en/consumption-tax-act/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/art-28/par-3
- 消費税法 第二十八条第三項第一号（課税標準） — https://japanlaw.org/en/consumption-tax-act/art-28/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-3/item-1
- 消費税法 第二十八条第三項第二号（課税標準） — https://japanlaw.org/en/consumption-tax-act/art-28/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-28/par-3/item-2
- 消費税法 第三十五条の二第二項（居住用賃貸建物を課税賃貸用に供した場合等の仕入れに係る消費税額の調整） — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-2
- 消費税法 第五十七条の四第一項（適格請求書発行事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- 消費税法 附則第三十三条第一項（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-002, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13