(1) PURPOSE OF THE LAW AND SYSTEM
The objective of this law is to set out those provisions necessary to establish the scope of taxation, who should pay tax, and the procedures for calculating the amount, declaration of, payment of, and refund of tax, as well as to ensure the proper observance of tax obligations.

(2) OUTLINE OF THE LAW AND SYSTEM
The consumption tax base on taxable goods removed from a bonded area shall be an amount of money determined by the provisions of Articles 4 through 4-8 of the Customs Tariff Law plus an amount equivalent to any excise taxes other than the consumption tax and any Customs duties on the removal of the said taxable goods from the Hozei (bonded) area (Article 28-3).
Furthermore, regarding the tax return method, an importer shall submit a tax return form pertaining to internal consumption tax on imported goods to the customs together with an import declaration (Article 47).
Apart from the Consumption Tax Law, the "Law Concerning the Collection of Inland Consumption, etc. Tax on Imported Goods" shall also be applied to the taxable goods removed from the Hozei (bonded) area.
The Law Concerning the Collection, etc. of Inland Consumption Tax on Imported Goods establishes the following systems.
1) Tax exemption system on consumption tax for imported goods
Personal effects, moved belongings, gifted articles such as charitable goods, the cargo for diplomatic officials, the cargo to be processed to goods or to become processed materials among the cargo exempted from re-export tax and repair cargo are subject to exemption from internal consumption tax in line with the exemption from customs duties.
In order to receive a tax exemption, necessary matters shall be entered in a tax exemption declaration and an import declaration if it is necessary to submit a tax exemption declaration or if it is not necessary to submit a tax exemption declaration respectively.

2) Tax reduction system on consumption tax for imported goods
If the imported cargo is deteriorated or destroyed, or if the cargo is re-exported in the same conditions as when it was imported, or if default goods are re-exported or discarded, internal consumption tax shall be reduced or refunded.
Incidentally, since this tax reduction system of internal consumption tax on imported goods is similar to the provisions on tax reduction of the Customs Tariff Law, the procedure for tax reduction are carried out together with the procedure for tax reduction on customs duties.

(3) CABINET ORDER AND MINISTERIAL ORDINANCES
Enforcement Order of the Consumption Tax Law
Enforcement Regulations of the Consumption Tax Law

(4) REFERENCE INFORMATION
(Liaison Office for Further Information)
Office of Consumption Tax, Taxation Department, National Tax Administration Agency
Tel: 03-3581-4161 (Representative) http://www.nta.go.jp