# 消費税法 / Consumption Tax Act — 第二十七条 (Article 27) - 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: 第二十七条 (Article 27)（輸出物品販売場において購入した物品を譲渡した場合等の納税地） — address `art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-27 - 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. --- ### 第二十七条（輸出物品販売場において購入した物品を譲渡した場合等の納税地） — Place for Tax Payment in Cases Such as Transfer of Goods Purchased at a Tax-Free Shop caption: machine translation, not official art-27 · https://japanlaw.org/ja/consumption-tax-act/art-27 · https://japanlaw.org/l/363AC0000000108/art-27 **第一項** 第八条第三項本文の規定に該当する物品の譲渡に係る消費税の納税地は、同項に規定する出港地又は住所若しくは居所の所在地とする。 art-27/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-27/par-1 · https://japanlaw.org/l/363AC0000000108/art-27/par-1 The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (3) is the port of departure prescribed in that paragraph, or the location of the domicile or residence. machine translation, not official **第二項** 第八条第五項本文又は第六項の規定に該当する物品の譲渡に係る消費税の納税地は、これらの規定に規定する譲渡又は譲受けがあつた時（同条第四項ただし書の承認があつた場合には、その承認があつた時）における当該譲渡若しくは譲受け又は承認に係る物品の所在場所とする。 art-27/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-27/par-2 · https://japanlaw.org/l/363AC0000000108/art-27/par-2 The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (5) or paragraph (6) of that Article is the location of the goods concerned in the transfer or acquisition, or in the approval, at the time of the transfer or acquisition prescribed in those provisions (or, where the approval under the proviso to paragraph (4) of that Article has been given, at the time the approval was given). machine translation, not official --- ## Cites - art-27/par-1: 第八条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/art-8/par-3 - art-27/par-2: 第八条第五項 → 消費税法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-5 · https://japanlaw.org/l/363AC0000000108/art-8/par-5 - art-27/par-2: 第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-6 · https://japanlaw.org/l/363AC0000000108/art-8/par-6 - art-27/par-2: 同条第四項 → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/art-8/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 第十五条第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - 租税特別措置法 第八十六条の二第三項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 --- ## 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-20261013T073630-009, 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