# 消費税法 / Consumption Tax Act — 第六条 (Article 6) - 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: 第六条 (Article 6)（非課税） — address `art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-6 - 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. --- ### 第六条（非課税） — Non-taxation caption: machine translation, not official art-6 · https://japanlaw.org/ja/consumption-tax-act/art-6 · https://japanlaw.org/l/363AC0000000108/art-6 **第一項** 国内において行われる資産の譲渡等のうち、別表第二に掲げるものには、消費税を課さない。 art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 Consumption tax is not imposed on those transfers, etc. of assets conducted in Japan that are set forth in Appended Table 2. machine translation, not official **第二項** 保税地域から引き取られる外国貨物のうち、別表第二の二に掲げるものには、消費税を課さない。 art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-6/par-2 Consumption tax is not imposed on those foreign goods taken out of a bonded area that are set forth in Appended Table 2-2. machine translation, not official --- ## Cites - art-6/par-1: 別表第二 → 消費税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2 · https://japanlaw.org/l/363AC0000000108/appdx-2 - art-6/par-2: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法 第二条第一項第九号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - 消費税法 第二条第一項第十一号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 - 消費税法 第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税） — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 - 消費税法 第三十一条第一項（非課税資産の輸出等を行つた場合の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 · https://japanlaw.org/l/363AC0000000108/art-31/par-1 - 消費税法 附則第五条第二項（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5/par-2 - 消費税法 附則第六条第二項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-2 - 消費税法 附則第七条第三項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-3 - 消費税法 附則第四十七条第一項（特定資産の譲渡等を行う事業者の義務に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47/par-1 --- ## 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-20261013T073630-002, 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