# 消費税法 / Consumption Tax Act — 第五十条 (Article 50) - 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: 第五十条 (Article 50)（引取りに係る課税貨物についての消費税の納付等） — address `art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-50 - 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. --- ### 第五十条（引取りに係る課税貨物についての消費税の納付等） — Payment of Consumption Tax on Taxable Goods Taken Out of a Bonded Area, etc. caption: machine translation, not official art-50 · https://japanlaw.org/ja/consumption-tax-act/art-50 · https://japanlaw.org/l/363AC0000000108/art-50 **第一項** 第四十七条第一項の規定による申告書を提出した者は、当該申告に係る課税貨物を保税地域から引き取る時（同条第三項の場合にあつては、当該申告書の提出期限）までに、当該申告書に記載した同条第一項第二号に掲げる消費税額の合計額に相当する消費税を国に納付しなければならない。 art-50/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 A person who has submitted a return under the provisions of Article 47, paragraph (1) must pay to the national government, by the time of taking out of a bonded area the taxable goods relating to that filing (or, in the case of paragraph (3) of that Article, by the deadline for filing that return), consumption tax equivalent to the total of the amounts of consumption tax set forth in paragraph (1), item (ii) of that Article that are stated in that return. machine translation, not official **第二項** 保税地域から引き取られる第四十七条第二項に規定する課税貨物に係る消費税は、同項の税関長が当該引取りの際徴収する。 art-50/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2 Consumption tax on taxable goods prescribed in Article 47, paragraph (2) that are taken out of a bonded area is collected at the time of that taking out by the director-general of a customs house referred to in that paragraph. machine translation, not official --- ## Cites - art-50/par-1: 第四十七条第一項 → 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-50/par-1: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3 - art-50/par-1: 同条第一項第二号 → 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-50/par-2: 第四十七条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2 ## Cited by 5 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 - 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 --- ## 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-20261013T073630-018, 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