# 消費税法 / Consumption Tax Act — 第七条 (Article 7) - 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: 第七条 (Article 7)（輸出免税等） — address `art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-7 - 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. --- ### 第七条（輸出免税等） — Tax Exemption for Exports, etc. caption: machine translation, not official art-7 · https://japanlaw.org/ja/consumption-tax-act/art-7 · https://japanlaw.org/l/363AC0000000108/art-7 **第一項** 事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が国内において行う課税資産の譲渡等のうち、次に掲げるものに該当するものについては、消費税を免除する。 art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1 Consumption tax is exempted for those, among taxable transfers, etc. of assets conducted in Japan by a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)), that fall under any of the following: machine translation, not official **一** 本邦からの輸出として行われる資産の譲渡又は貸付け art-7/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-1 the transfer or lending of assets conducted as an export from Japan; machine translation, not official **二** 外国貨物の譲渡又は貸付け（前号に掲げる資産の譲渡又は貸付けに該当するもの及び輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号（公売又は売却等の場合における内国消費税の徴収）に掲げる場合に該当することとなつた外国貨物の譲渡を除く。） art-7/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-2 the transfer or lending of foreign goods (excluding the transfer or lending of assets that falls under the preceding item, and the transfer of foreign goods that has come to fall under the cases listed in Article 8, paragraph (1), item (iii) (Collection of National Consumption Tax in the Case of Public Sale or Sale, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955)); machine translation, not official **三** 国内及び国内以外の地域にわたつて行われる旅客若しくは貨物の輸送又は通信 art-7/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-3 the transport of passengers or cargo, or communications, conducted across Japan and areas outside Japan; machine translation, not official **四** 専ら前号に規定する輸送の用に供される船舶又は航空機の譲渡若しくは貸付け又は修理で政令で定めるもの art-7/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-4 the transfer, lending or repair, as specified by Cabinet Order, of ships or aircraft used exclusively for the transport prescribed in the preceding item; machine translation, not official **五** 前各号に掲げる資産の譲渡等に類するものとして政令で定めるもの art-7/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-5 that which is specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in the preceding items. machine translation, not official **第二項** 前項の規定は、その課税資産の譲渡等が同項各号に掲げる資産の譲渡等に該当するものであることにつき、財務省令で定めるところにより証明がされたものでない場合には、適用しない。 art-7/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/art-7/par-2 The provisions of the preceding paragraph do not apply unless it has been proved, as provided by Ministry of Finance Order, that the taxable transfer, etc. of assets falls under a transfer, etc. of assets set forth in the items of that paragraph. machine translation, not official --- ## Cites - art-7/par-1: 第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-7/par-1/item-2: 前号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-1 - art-7/par-1/item-2: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号 → e-Gov law 330AC0000000037, 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — not held in this collection - art-7/par-1/item-4: 前号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-3 - art-7/par-1/item-5: 前各号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-1 - art-7/par-1/item-5: 前各号 → 消費税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-2 - art-7/par-1/item-5: 前各号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-3 - art-7/par-1/item-5: 前各号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-4 - art-7/par-2: 前項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1 ## Cited by 21 provisions cite this one. No official source publishes this direction. - 消費税法 第二条第一項第十二号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - 消費税法 第七条第一項第二号（輸出免税等） — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-2 - 消費税法 第七条第一項第四号（輸出免税等） — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-4 - 消費税法 第七条第一項第五号（輸出免税等） — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-7/par-1/item-5 - 消費税法 第七条第二項（輸出免税等） — https://japanlaw.org/ja/consumption-tax-act/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/art-7/par-2 - 消費税法 第三十条第九項第一号（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-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 第三十七条第一項第一号（中小事業者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-37/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-1 - 消費税法 第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - 消費税法 第三十九条第一項（貸倒れに係る消費税額の控除等） — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - 消費税法 第四十三条第一項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - 消費税法 第四十五条第一項（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - 消費税法 第四十五条第一項第一号（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1 - 消費税法 第五十七条の四第一項（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - 消費税法 第六十三条第一項（価格の表示） — https://japanlaw.org/ja/consumption-tax-act/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/art-63/par-1 - 消費税法 附則第三条第一項（工事の請負等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-3/par-1 - 消費税法 附則第三条第二項（工事の請負等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-3/par-2 - 消費税法 附則第三十八条第一項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1 - 消費税法 附則第五十一条の二第二項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2 - 消費税法 附則第五十一条の三第二項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-2 - 消費税法 附則第五十二条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/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-20261013T073630-003, 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