# 消費税法 / Consumption Tax Act — 第四十七条 (Article 47) - 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: 第四十七条 (Article 47)（引取りに係る課税貨物についての課税標準額及び税額の申告等） — address `art-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-47 - 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. --- ### 第四十七条（引取りに係る課税貨物についての課税標準額及び税額の申告等） — Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc. caption: machine translation, not official art-47 · https://japanlaw.org/ja/consumption-tax-act/art-47 · https://japanlaw.org/l/363AC0000000108/art-47 **第一項** 関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、次に掲げる事項を記載した申告書を税関長に提出しなければならない。 art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1 A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the following matters: machine translation, not official **一** 当該引取りに係る課税貨物の品名並びに品名ごとの数量、課税標準である金額（次号において「課税標準額」という。）及び税率 art-47/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1 the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate; machine translation, not official **二** 課税標準額に対する消費税額及び当該消費税額の合計額 art-47/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2 the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax; machine translation, not official **三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項 art-47/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-3 the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order. machine translation, not official **第二項** 関税法第六条の二第一項第二号に規定する賦課課税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、その引き取る課税貨物に係る前項第一号に掲げる事項その他財務省令で定める事項を記載した申告書を税関長に提出しなければならない。 art-47/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2 A person who intends to take out of a bonded area taxable goods to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the matters set forth in item (i) of the preceding paragraph relating to the taxable goods taken out and other matters specified by Ministry of Finance Order. machine translation, not official **第三項** 第一項に規定する者がその引取りに係る課税貨物につき関税法第七条の二第二項（特例申告）に規定する特例申告を行う場合には、当該課税貨物に係る第一項の申告書の提出期限は、当該課税貨物の引取りの日の属する月の翌月末日とする。 art-47/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3 Where a person prescribed in paragraph (1) makes a special declaration prescribed in Article 7-2, paragraph (2) (Special Declaration) of the Customs Act for the taxable goods taken out, the deadline for filing the return under paragraph (1) for those taxable goods is the last day of the month following the month that includes the day on which those taxable goods are taken out. machine translation, not official --- ## Cites - art-47/par-1: 関税法第六条の二第一項第一号 → e-Gov law 329AC0000000061, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection - art-47/par-1/item-1: 次号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2 - art-47/par-1/item-3: 前二号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1 - art-47/par-1/item-3: 前二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2 - art-47/par-2: 関税法第六条の二第一項第二号 → e-Gov law 329AC0000000061, 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — not held in this collection - art-47/par-2: 前項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1 - art-47/par-3: 第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1 - art-47/par-3: 関税法第七条の二第二項 → e-Gov law 329AC0000000061, 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — not held in this collection ## Cited by 24 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十五条第一項（現行犯事件の臨検、捜索又は差押え） — https://japanlaw.org/ja/national-tax-general-rules-act/art-135/par-1 · https://japanlaw.org/l/337AC0000000066/art-135/par-1 - 国税通則法 附則第十一条第一項第三号（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-3 - 消費税法 第二条第一項第十八号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-18 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-18 - 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 - 消費税法 第三十条第一項第三号（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-3 - 消費税法 第三十条第一項第四号（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-30/par-1/item-4 - 消費税法 第四十七条第一項第一号（引取りに係る課税貨物についての課税標準額及び税額の申告等） — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1 - 消費税法 第四十七条第一項第三号（引取りに係る課税貨物についての課税標準額及び税額の申告等） — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-3 - 消費税法 第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等） — https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2 - 消費税法 第四十七条第三項（引取りに係る課税貨物についての課税標準額及び税額の申告等） — https://japanlaw.org/ja/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3 - 消費税法 第五十条第一項（引取りに係る課税貨物についての消費税の納付等） — https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 - 消費税法 第五十条第二項（引取りに係る課税貨物についての消費税の納付等） — https://japanlaw.org/ja/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2 - 消費税法 第五十一条第一項（引取りに係る課税貨物についての納期限の延長） — https://japanlaw.org/ja/consumption-tax-act/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/art-51/par-1 - 消費税法 第五十一条第二項（引取りに係る課税貨物についての納期限の延長） — https://japanlaw.org/ja/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2 - 消費税法 第五十一条第三項（引取りに係る課税貨物についての納期限の延長） — https://japanlaw.org/ja/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3 - 消費税法 第五十一条第四項（引取りに係る課税貨物についての納期限の延長） — https://japanlaw.org/ja/consumption-tax-act/art-51/par-4 · https://japanlaw.org/l/363AC0000000108/art-51/par-4 - 消費税法 第五十六条第二項（前課税期間の消費税額等の更正等に伴う更正の請求の特例） — https://japanlaw.org/ja/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2 - 消費税法 第五十九条第一項第一号（申告義務等の承継） — https://japanlaw.org/ja/consumption-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-1 - 消費税法 第六十五条第一項第三号 — https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-3 - 消費税法 第六十六条第一項 — https://japanlaw.org/ja/consumption-tax-act/art-66/par-1 · https://japanlaw.org/l/363AC0000000108/art-66/par-1 - 消費税法 附則第三十四条第二項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - 租税特別措置法 第八十五条第三項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/art-85/par-3 - 租税特別措置法 第八十七条の五第二項（外航船等に積み込む酒類の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2 - 租税特別措置法 第八十八条の三第二項（外航船等に積み込む製造たばこの免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2 --- ## 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-20261013T073630-017, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-018, 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