# 消費税法 / Consumption Tax Act — 第五十一条 (Article 51) - 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: 第五十一条 (Article 51)（引取りに係る課税貨物についての納期限の延長） — address `art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-51 - 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. --- ### 第五十一条（引取りに係る課税貨物についての納期限の延長） — Extension of the Due Date for Payment for Taxable Goods Taken Out of a Bonded Area caption: machine translation, not official art-51 · https://japanlaw.org/ja/consumption-tax-act/art-51 · https://japanlaw.org/l/363AC0000000108/art-51 **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（次項において「申告納税方式」という。）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（当該課税貨物につき特例申告書を提出する者（第五十八条において「特例申告者」という。）を除く。次項において同じ。）が、第四十七条第一項の規定による申告書を提出した場合において、当該申告書に記載した同項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、その延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を三月以内に限り延長することができる。 art-51/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/art-51/par-1 Where 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 (referred to as the "self-assessment system" in the following paragraph) applies (excluding a person who submits a special return for those taxable goods (referred to as a "special filer" in Article 58); the same applies in the following paragraph) has submitted a return under the provisions of Article 47, paragraph (1), and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in item (ii) of that paragraph that are stated in that return, has submitted to the director-general of a customs house referred to in that paragraph a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on those taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to three months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided. machine translation, not official **第二項** 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が、その月（以下この項において「特定月」という。）において課税貨物を保税地域から引き取るときに課されるべき消費税の納期限に関し、特定月の前月末日までにその延長を受けたい旨の申請書を当該課税貨物に係る第四十七条第一項の規定による申告書を提出する税関長に提出し、かつ、当該課税貨物に係る消費税額の合計額に相当する額の担保を当該税関長に提供したときは、当該税関長は、特定月においてその者が引き取る課税貨物に係る消費税については、前条第一項の規定にかかわらず、特定月における消費税の額の累計額が当該提供された担保の額を超えない範囲内において、その納期限を特定月の末日の翌日から三月以内に限り延長することができる。 art-51/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2 Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system applies has, with respect to the due date for payment of the consumption tax to be imposed when taking taxable goods out of a bonded area in the month (hereinafter in this paragraph referred to as the "specified month"), submitted to the director-general of a customs house with whom the person submits the return under the provisions of Article 47, paragraph (1) for those taxable goods, by the last day of the month preceding the specified month, a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to the total of the amounts of consumption tax on those taxable goods, that director-general of a customs house may, with respect to the consumption tax on the taxable goods that the person takes out in the specified month, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment to a date within three months from the day following the last day of the specified month, to the extent that the cumulative total of the amount of consumption tax in the specified month does not exceed the amount of the security so provided. machine translation, not official **第三項** 特例輸入者（関税法第七条の二第一項（申告の特例）に規定する特例輸入者をいう。以下この項において同じ。）が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、その納期限を二月以内に限り延長することができる。この場合において、当該税関長は、消費税の保全のために必要があると認めるときは、政令で定めるところにより、当該特例輸入者に対し、当該特例申告書に記載した消費税額の全部又は一部に相当する額の担保の提供を命ずることができる。 art-51/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3 Where an authorized importer (meaning an authorized importer prescribed in Article 7-2, paragraph (1) (Special Provisions on Declaration) of the Customs Act; the same applies hereinafter in this paragraph) has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized importer wishes to obtain an extension thereof, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months. In this case, where the director-general of a customs house finds it necessary for the preservation of the consumption tax, the director-general may, as provided by Cabinet Order, order the authorized importer to provide security in an amount equivalent to all or part of the amount of consumption tax stated in that special return. machine translation, not official **第四項** 関税法第七条の二第一項に規定する特例委託輸入者が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を二月以内に限り延長することができる。 art-51/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-51/par-4 · https://japanlaw.org/l/363AC0000000108/art-51/par-4 Where an authorized commissioning importer prescribed in Article 7-2, paragraph (1) of the Customs Act has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized commissioning importer wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided. machine translation, not official --- ## Cites - art-51/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-51/par-1: 次項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2 - art-51/par-1: 第五十八条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58 - art-51/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-51/par-1: 同項第二号 → 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-51/par-1: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 - art-51/par-2: この項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2 - art-51/par-2: 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-51/par-2: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 - art-51/par-3: 関税法第七条の二第一項 → e-Gov law 329AC0000000061, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection - art-51/par-3: この項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3 - art-51/par-3: 第四十七条第一項第二号 → 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-51/par-3: 同項 → 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-51/par-3: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 - art-51/par-4: 関税法第七条の二第一項 → e-Gov law 329AC0000000061, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection - art-51/par-4: 第四十七条第一項第二号 → 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-51/par-4: 同項 → 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-51/par-4: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1 ## 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 附則第十三条第十一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5061-8/art-13/par-11 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-11 --- ## 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