# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十七条 (Article 17)

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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: 第十七条 (Article 17)（輸出取引等の範囲） — address `art-17`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17
- 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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### 第十七条（輸出取引等の範囲） — Scope of Export Transactions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17</sup>

**第一項**  法第七条第一項第四号に規定する船舶又は航空機の譲渡若しくは貸付け又は修理で政令で定めるものは、次に掲げるものとする。
<sup>art-17/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1</sup>
The transfer, lending or repair of ships or aircraft specified by Cabinet Order as provided for in Article 7, paragraph (1), item (iv) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  海上運送法（昭和二十四年法律第百八十七号）第二条第二項（定義）に規定する船舶運航事業（次項第一号イ及び第二号において「船舶運航事業」という。）又は同条第十項に規定する船舶貸渡業（次項第一号イ及び第二号において「船舶貸渡業」という。）を営む者に対して行われる法第七条第一項第四号の船舶の譲渡又は貸付け
  <sup>art-17/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-1</sup>
  the transfer or lending of a ship under Article 7, paragraph (1), item (iv) of the Act made to a person who operates a ship operation business provided for in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949) (referred to as "ship operation business" in paragraph (2), item (i), (a) and item (ii)) or a ship leasing business provided for in Article 2, paragraph (10) of the Marine Transportation Act (referred to as "ship leasing business" in paragraph (2), item (i), (a) and item (ii));
  <sup>machine translation, not official</sup>

  **二**  航空法（昭和二十七年法律第二百三十一号）第二条第十八項（定義）に規定する航空運送事業（次項第一号ロ及び第二号において「航空運送事業」という。）を営む者に対して行われる法第七条第一項第四号の航空機の譲渡又は貸付け
  <sup>art-17/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-2</sup>
  the transfer or lending of an aircraft under Article 7, paragraph (1), item (iv) of the Act made to a person who operates an air transport business provided for in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952) (referred to as "air transport business" in paragraph (2), item (i), (b) and item (ii));
  <sup>machine translation, not official</sup>

  **三**  第一号に規定する船舶又は前号に規定する航空機の修理で第一号又は前号に規定する者の求めに応じて行われるもの
  <sup>art-17/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-3</sup>
  the repair of a ship provided for in item (i) or an aircraft provided for in the preceding item that is carried out at the request of a person provided for in item (i) or the preceding item.
  <sup>machine translation, not official</sup>

**第二項**  法第七条第一項第五号に規定する政令で定めるものは、次に掲げる資産の譲渡等とする。
<sup>art-17/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2</sup>
The things specified by Cabinet Order as provided for in Article 7, paragraph (1), item (v) of the Act are the following transfers, etc. of assets:
<sup>machine translation, not official</sup>

  **一**  専ら国内以外の地域間で行われる旅客又は貨物の輸送の用に供される船舶又は航空機の譲渡若しくは貸付け又は修理で次に掲げるもの
  <sup>art-17/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1</sup>
  the transfer, lending or repair of a ship or aircraft used exclusively for the transport of passengers or cargo between areas outside Japan, which is any of the following:
  <sup>machine translation, not official</sup>

    **イ**  船舶運航事業又は船舶貸渡業を営む者に対して行われる船舶の譲渡又は貸付け
    <sup>art-17/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1/sub-1</sup>
    the transfer or lending of a ship made to a person who operates a ship operation business or ship leasing business;
    <sup>machine translation, not official</sup>

    **ロ**  航空運送事業を営む者に対して行われる航空機の譲渡又は貸付け
    <sup>art-17/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1/sub-2</sup>
    the transfer or lending of an aircraft made to a person who operates an air transport business;
    <sup>machine translation, not official</sup>

    **ハ**  船舶又は航空機の修理でイ又はロに規定する者の求めに応じて行われるもの
    <sup>art-17/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1/sub-3</sup>
    the repair of a ship or aircraft that is carried out at the request of a person provided for in (a) or (b);
    <sup>machine translation, not official</sup>

  **二**  専ら国内及び国内以外の地域にわたつて又は国内以外の地域間で行われる貨物の輸送の用に供されるコンテナー（コンテナーに関する通関条約及び国際道路運送手帳による担保の下で行なう貨物の国際運送に関する通関条約（ＴＩＲ条約）の実施に伴う関税法等の特例に関する法律（昭和四十六年法律第六十五号）第二条第一号（定義）に規定するコンテナーをいう。）の譲渡若しくは貸付けで船舶運航事業、船舶貸渡業若しくは航空運送事業を営む者（以下この号及び次号において「船舶運航事業者等」という。）に対して行われるもの又は当該コンテナーの修理で船舶運航事業者等の求めに応じて行われるもの
  <sup>art-17/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2</sup>
  the transfer or lending of a container used exclusively for the transport of cargo across Japan and areas outside Japan or between areas outside Japan (meaning a container provided for in Article 2, item (i) (Definitions) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the "Customs Convention on Containers" and the "Customs Convention on the International Transport of Goods under Cover of TIR Carnets" (Act No. 65 of 1971)) that is made to a person who operates a ship operation business, ship leasing business or air transport business (referred to as a "ship operator, etc." in this item and the following item), or the repair of such a container that is carried out at the request of a ship operator, etc.;
  <sup>machine translation, not official</sup>

  **三**  前項第一号若しくは第一号に規定する船舶又は前項第二号若しくは第一号に規定する航空機の水先、誘導その他入出港若しくは離着陸の補助又は入出港、離着陸、停泊若しくは駐機のための施設の提供に係る役務の提供その他これらに類する役務の提供（当該施設の貸付けを含む。）で船舶運航事業者等に対して行われるもの
  <sup>art-17/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-3</sup>
  the provision of services such as pilotage, guidance and other assistance for entering or leaving a port or taking off or landing, or pertaining to the provision of facilities for entering or leaving a port, taking off or landing, anchoring or parking, and other similar provision of services (including the lending of such facilities), that is made to a ship operator, etc. in respect of a ship provided for in item (i) of the preceding paragraph or item (i) of this paragraph, or an aircraft provided for in item (ii) of the preceding paragraph or item (i) of this paragraph;
  <sup>machine translation, not official</sup>

  **四**  外国貨物の荷役、運送、保管、検数、鑑定その他これらに類する外国貨物に係る役務の提供（関税法第二十九条（保税地域の種類）に規定する指定保税地域、保税蔵置場、保税展示場及び総合保税地域（以下この号において「指定保税地域等」という。）における輸出しようとする貨物及び輸入の許可を受けた貨物に係るこれらの役務の提供を含み、同法第三十条第一項第五号（外国貨物を置く場所の制限）に規定する特例輸出貨物に係るこれらの役務の提供にあつては、指定保税地域等及び当該特例輸出貨物の輸出のための船舶又は航空機への積込みの場所におけるもの並びに指定保税地域等相互間の運送に限る。）
  <sup>art-17/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-4</sup>
  the loading and unloading, transport, storage, counting, appraisal and other similar provision of services pertaining to foreign goods (including the provision of these services, at the designated bonded areas, bonded warehouses, bonded exhibition sites and comprehensive bonded areas provided for in Article 29 (Types of Bonded Areas) of the Customs Act (referred to as "designated bonded areas, etc." in this item), pertaining to goods to be exported and goods for which import permission has been received, and, in the case of the provision of these services pertaining to specially exported goods provided for in Article 30, paragraph (1), item (v) (Restrictions on Places Where Foreign Goods May Be Placed) of that Act, limited to those at designated bonded areas, etc. and at the place of loading onto a ship or aircraft for the export of the specially exported goods, and transport between designated bonded areas, etc.);
  <sup>machine translation, not official</sup>

  **五**  国内及び国内以外の地域にわたつて行われる郵便又は信書便
  <sup>art-17/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-5</sup>
  postal services or correspondence delivery conducted across Japan and areas outside Japan;
  <sup>machine translation, not official</sup>

  **六**  第六条第一項第五号、第七号又は第八号に掲げる資産の譲渡又は貸付けで非居住者に対して行われるもの
  <sup>art-17/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-6</sup>
  the transfer or lending of assets listed in Article 6, paragraph (1), item (v), (vii) or (viii) that is made to a non-resident;
  <sup>machine translation, not official</sup>

  **七**  法第七条第一項第三号、前項第三号及び第一号から第五号までに掲げるもののほか、非居住者に対して行われる役務の提供で次に掲げるもの以外のもの
  <sup>art-17/par-2/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7</sup>
  in addition to those listed in Article 7, paragraph (1), item (iii) of the Act, item (iii) of the preceding paragraph, and items (i) through (v) of this paragraph, the provision of services made to a non-resident, other than the following:
  <sup>machine translation, not official</sup>

    **イ**  国内に所在する資産に係る運送又は保管
    <sup>art-17/par-2/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7/sub-1</sup>
    transport or storage of assets located in Japan;
    <sup>machine translation, not official</sup>

    **ロ**  国内に所在する不動産（不動産の上に存する権利を含む。）の売買、交換又は貸借の代理又は媒介
    <sup>art-17/par-2/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7/sub-2</sup>
    agency or brokerage for the sale and purchase, exchange or lease of real property located in Japan (including rights existing on real property);
    <sup>machine translation, not official</sup>

    **ハ**  国内における飲食又は宿泊
    <sup>art-17/par-2/item-7/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7/sub-3</sup>
    eating, drinking or lodging in Japan;
    <sup>machine translation, not official</sup>

    **ニ**  イからハまでに掲げるものに準ずるもので、国内において直接便益を享受するもの
    <sup>art-17/par-2/item-7/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7/sub-4</sup>
    services equivalent to those listed in (a) through (c), the benefit of which is directly enjoyed in Japan.
    <sup>machine translation, not official</sup>

**第三項**  第十条第一項に規定する金銭の貸付け又は同条第三項第一号、第二号若しくは第五号から第八号までに掲げる行為で当該貸付け又は行為に係る金銭債権の債務者（同項第七号に掲げるものにあつては、同号の割引を受けた者に限る。）が非居住者であるもの及び同項第十一号に掲げる資産の貸付けで非居住者に対して行われるものは、法第三十一条第一項の規定の適用については、法第七条第一項第五号に規定する政令で定めるものとする。
<sup>art-17/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-3</sup>
The lending of money provided for in Article 10, paragraph (1) or the acts listed in Article 10, paragraph (3), item (i), (ii) or (v) through (viii), for which the obligor of the monetary claim pertaining to the lending or act is a non-resident (in the case of those listed in item (vii) of that paragraph, limited to a person who received the discount under that item), and the lending of assets listed in item (xi) of that paragraph that is made to a non-resident, are, for the purpose of applying Article 31, paragraph (1) of the Act, those specified by Cabinet Order as provided for in Article 7, paragraph (1), item (v) of the Act.
<sup>machine translation, not official</sup>

---

## Cites
- art-17/par-1: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-1: 海上運送法（昭和二十四年法律第百八十七号）第二条第二項 → e-Gov law 324AC0000000187, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-17/par-1/item-1: 次項第一号 → 消費税法施行令 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1
- art-17/par-1/item-1: 第二号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2
- art-17/par-1/item-1: 同条第十項 → e-Gov law 324AC0000000187, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- art-17/par-1/item-1: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-2: 航空法（昭和二十七年法律第二百三十一号）第二条第十八項 → e-Gov law 327AC0000000231, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-17/par-1/item-2: 次項第一号 → 消費税法施行令 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1
- art-17/par-1/item-2: 第二号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2
- art-17/par-1/item-2: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-3: 第一号 → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-1
- art-17/par-1/item-3: 前号 → 消費税法施行令 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-2
- art-17/par-2: 法第七条第一項第五号 → 消費税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-17/par-2/item-2: コンテナーに関する通関条約及び国際道路運送手帳による担保の下で行なう貨物の国際運送に関する通関条約（ＴＩＲ条約）の実施に伴う関税法等の特例に関する法律（昭和四十六年法律第六十五号）第二条第一号 → e-Gov law 346AC0000000065, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-17/par-2/item-2: この号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2
- art-17/par-2/item-2: 次号 → 消費税法施行令 第十七条第二項第三号 (Article 17, paragraph (2), item (iii)), art-17/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-3
- art-17/par-2/item-3: 前項第一号 → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-1
- art-17/par-2/item-3: 前項第二号 → 消費税法施行令 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-2
- art-17/par-2/item-4: 関税法第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection
- art-17/par-2/item-4: この号 → 消費税法施行令 第十七条第二項第四号 (Article 17, paragraph (2), item (iv)), art-17/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-4
- art-17/par-2/item-4: 同法第三十条第一項第五号 → e-Gov law 329AC0000000061, 第三十条第一項第五号 (Article 30, paragraph (1), item (v)), art-30/par-1/item-5 — not held in this collection
- art-17/par-2/item-6: 第六条第一項第五号 → 消費税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-1/item-5
- art-17/par-2/item-6: 第七号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-1/item-7
- art-17/par-2/item-6: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-1/item-8
- art-17/par-2/item-7: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-17/par-2/item-7: 前項第三号 → 消費税法施行令 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-3
- art-17/par-2/item-7: 第一号から第五号まで → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-1
- art-17/par-3: 第十条第一項 → 消費税法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-1
- art-17/par-3: 同条第三項第一号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-1
- art-17/par-3: 第二号 → 消費税法施行令 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-2
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第五号 (Article 10, paragraph (3), item (v)), art-10/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-5
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-6
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-7
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第八号 (Article 10, paragraph (3), item (viii)), art-10/par-3/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-8
- art-17/par-3: 同項第十一号 → 消費税法施行令 第十条第三項第十一号 (Article 10, paragraph (3), item (xi)), art-10/par-3/item-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-11
- art-17/par-3: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-17/par-3: 法第七条第一項第五号 → 消費税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 第六条第二項第三号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-2/item-3
- 消費税法施行令 第十七条第一項第一号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-1
- 消費税法施行令 第十七条第一項第二号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-2
- 消費税法施行令 第十七条第一項第三号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-1/item-3
- 消費税法施行令 第十七条第二項第二号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2
- 消費税法施行令 第十七条第二項第三号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-3
- 消費税法施行令 第十七条第二項第四号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-4
- 消費税法施行令 第十七条第二項第七号（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7
- 消費税法施行令 附則第十二条第一項（仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1
- 消費税法施行令 附則第二条第一項（輸出取引等の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-2/par-1
- 消費税法施行令 附則第二条第二項（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-2
- 消費税法施行規則 第五条第一項第四号（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第五条第二項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-2 (e-Gov law ID 363M50000040053)

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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-20261106T203801-009, 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-order-20261106T203801-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-010, 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-order-20261106T203801-010, 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