第一条この法律は、関税の確定、納付、徴収及び還付並びに貨物の輸出及び輸入についての税関手続の適正な処理を図るため必要な事項を定めるものとする。

Article 1This Act makes the necessary provisions for the proper handling of the customs processes connected with the determination, payment, collection, and refunding of customs duties and the export and import of cargo.

第二条この法律又はこの法律に基づく命令において、次の各号に掲げる用語は、当該各号に掲げる定義に従うものとする。

Article 2(1)For the purposes of this Act and the orders based on this Act, the definitions of the terms set forth in the following items are as prescribed respectively in those items:

２前項第一号、第三号及び第四号に規定する公海で採捕された水産物には、本邦の排他的経済水域の海域及び外国の排他的経済水域の海域で採捕された水産物を含むものとする。

(2)Marine products caught in the open sea as provided for in items (i), (iii), and (iv) of the preceding paragraph include marine products caught in the waters within the exclusive economic zone of Japan or in the waters within the exclusive economic zone of a foreign country.

３外国貨物が輸入される前に本邦において使用され、又は消費される場合（保税地域においてこの法律により認められたところに従つて外国貨物が使用され、又は消費される場合その他政令で定める場合を除く。）には、その使用し、又は消費する者がその使用又は消費の時に当該貨物を輸入するものとみなす。

(3)If foreign cargo is used or consumed in Japan prior to its import (other than when foreign cargo is used or consumed in a bonded area in accordance with the provisions of this Act and any other case as prescribed by Cabinet Order), the person using or consuming the cargo is deemed to be importing it at the time of that use or consumption.

第二条の二国税通則法（昭和三十七年法律第六十六号）第十条（期間の計算及び期限の特例）の規定は、この法律又は関税定率法（明治四十三年法律第五十四号）その他の関税に関する法律の規定による期間の計算及び期限について準用する。

Article 2-2Article 10 (Special Provisions on the Calculation of Periods of Time and on Start Dates and Deadlines) of the Act on General Rules for National Taxes (Act No. 66 of 1962) applies mutatis mutandis to the calculation of periods of time and the start date or deadline under the provisions of this Act, the Customs Tariff Act (Act No. 54 of 1910), and other laws concerning customs duties.

第二条の三特定災害（震災、風水害、火災その他政令で定める災害であつて、財務大臣が指定したものをいう。以下同じ。）により相当な損害を受けた地域として財務大臣が指定する地域（以下この条及び第百二条の二（災害による手数料の還付、軽減又は免除）において「指定地域」という。）に当該特定災害が発生した時に住所又は居所を有していた当該特定災害の被災者に係るこの法律又は関税定率法その他の関税に関する法律に基づく申請、請求、届出その他書類の提出、納付又は徴収（以下この条において「申請等」という。）に関する期限で、当該特定災害が発生した日から財務大臣が当該特定災害による当該指定地域への影響の程度を勘案して別に定める日（以下この項及び第四項において「指定日」という。）までの間に到来するものについては、当該期限を指定日の翌日まで延長する。

Article 2-3(1)For a victim of a specified disaster (meaning an earthquake, wind or flood damage, fire, or any other disaster prescribed by Cabinet Order that the Minister of Finance has designated; hereinafter the same applies) who, at the time that specified disaster occurred, had a domicile or residence in an area designated by the Minister of Finance as an area substantially damaged by a specified disaster (such an area is referred to as a "designated area" hereinafter in this Article and in Article 102-2 (Refund, Reduction, or Exemption of Fees Due to Disaster)), if the deadline for making an application, request, notification, documentary submission, or payment, or undertaking collection under this Act, the Customs Tariff Act, or any other law concerning customs duties (hereinafter in this Article referred to as "making an application or taking any other prescribed action") arrives during the time between the day on which the specified disaster occurs and the date that the Minister of Finance prescribes separately in consideration of the extent of the impact the specified disaster has had on the designated area (a date so specified is referred to as the "designated date" hereinafter in this paragraph and paragraph (4)), that deadline is extended until the day after the designated date.

２前項の規定の適用に関し必要な事項は、政令で定める。

(2)Cabinet Order provides for the necessary particulars concerning the application of the preceding paragraph.

３税関長は、第一項に規定する指定地域に係る特定災害に起因するやむを得ない理由により、同項の規定により延長された申請等に関する期限までにその申請等をすることができないと認める者があるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り、その者に係る当該延長された期限を延長することができる。

(3)If there is a person that the Director General of Customs finds to be unable, due to compelling grounds caused by a specified disaster associated with a designated area as provided in paragraph (1), to make an application or take any other prescribed action by the deadline for doing so that has been extended pursuant to the provisions of that paragraph, the Director General, pursuant to the provisions of Cabinet Order, may further extend the extended deadline for that person, but only by up to two months from the day on which those compelling grounds cease to exist.

４税関長は、第一項に規定する指定地域に係る特定災害に起因するやむを得ない理由により、当該特定災害が発生した日以後に到来する申請等（同項に規定する被災者に係る申請等で指定日までにその期限の到来するものを除く。以下この項において同じ。）に関する期限までにその申請等をすることができないと認める者があるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り、その者に係る当該期限を延長することができる。

(4)If there is a person that the Director General of Customs finds to be unable, due to compelling grounds caused by a specified disaster associated with a designated area as provided in paragraph (1), to make an application or take any other prescribed action by the deadline for doing so that arrives on or after the date on which that specified disaster has occurred (other than an application or other prescribed action associated with a victim provided for in paragraph (1), whose deadline arrives before the designated date; hereinafter the same applies in this paragraph), the Director General, pursuant to the provisions of Cabinet Order, may extend the deadline for that person, but only but up to two months from the day on which those compelling grounds cease to exist.

第二条の四国税通則法第十二条（書類の送達）及び第十四条（公示送達）の規定は、この法律又は関税定率法その他の関税に関する法律の規定に基づいて税関長又は税関職員が発する書類の送達について準用する。この場合において、国税通則法第十二条第一項ただし書及び第三項中「納税管理人」とあるのは、「関税法第九十五条第一項（税関事務管理人）に規定する税関事務管理人」と読み替えるものとする。

Article 2-4The provisions of Articles 12 (Service of Documents) and 14 (Service by Publication) of the Act on General Rules for National Taxes apply mutatis mutandis to the service of documents issued by the Director General of Customs or customs officials pursuant to the provisions of this Act, the Customs Tariff Act or other laws concerning customs duties. This being the case, the phrase " agent for tax payment" in the proviso to paragraph (1) and in Article 12, paragraph (3) of the Act on General Rules for National Taxes is deemed to be replaced with "customs process administrator provided for in Article 95, paragraph (1) (Customs Process Administrator) of the Customs Act".

第三条輸入貨物（信書を除く。）には、この法律及び関税定率法その他関税に関する法律により、関税を課する。ただし、条約中に関税について特別の規定があるときは、当該規定による。

Article 3Customs duties are imposed on imported cargo (excluding correspondence) under this Act, the Customs Tariff Act, and other laws concerning customs duties; provided, however, that if a convention contains special provisions for customs duties, those special provisions apply.

第四条関税を課する場合の基礎となる貨物の性質及び数量は、当該貨物の輸入申告の時における現況による。ただし、次の各号に掲げるものについては、当該各号に定める時における現況による。

Article 4(1)The nature and quantity of cargo that serve as the basis for assessment when customs duties are assessed are established by the condition of the cargo at the time of the import declaration; provided, however, that for cargo as set forth in the following items, these are established by the cargo's condition at the time specified in that item:

２前項第二号に掲げる貨物を輸入する場合における関税の額の計算に関し必要な事項は、政令で定める。

(2)Cabinet Order provides for the necessary particulars concerning the calculation of amount of customs duties when the cargo set forth in item (ii) of the preceding paragraph is imported.

第五条関税を課する場合（関税定率法第七条第十項（相殺関税）並びに第八条第九項第二号及び第十八項（不当廉売関税）の規定により担保の提供を命ずる場合を含む。）に適用する法令は、輸入申告の日において適用される法令による。ただし、次の各号に掲げる貨物については、当該各号に定める日において適用される法令による。

Article 5The laws and regulations that are applied when customs duties are imposed (including when security is ordered to be provided pursuant to the provisions of Article 7, paragraph (10) (Countervailing Duties) or Article 8, paragraph (9), item (ii), or paragraph (18) (Anti-Dumping Duties) of the Customs Tariff Act) are the laws and regulations applicable on the date of the import declaration; provided, however, that cargo as set forth in each of the following items is subject to the laws and regulations applicable on the day specified in the relevant item:

第六条関税は、この法律又は関税定率法その他関税に関する法律に別段の規定がある場合を除く外、貨物を輸入する者が、これを納める義務がある。

Article 6Except as otherwise provided for in this Act, the Customs Tariff Act, and other laws concerning customs duties, a person that imports cargo has the obligation to pay customs duties.

第六条の二関税額の確定については、次の各号の区分に応じ、当該各号に掲げる方式が適用されるものとする。

Article 6-2(1)The amount of customs duties is determined by applying the system specified in each of the following items for the category of customs duty set forth therein:

２第十二条第一項（延滞税）に規定する延滞税は、前項の規定にかかわらず、特別の手続を要しないで、同条の規定により納付すべき税額が確定するものとする。

(2)Notwithstanding the provisions of the preceding paragraph, the tax on delinquency provided for in Article 12, paragraph (1) (Tax on Delinquency) does not require any special procedures, and the amount of tax payable is to be determined pursuant to the provisions of that Article.

第六条の三国税通則法第二十二条（郵送等に係る納税申告書等の提出時期）の規定は、次条第一項、第七条の十四第一項（修正申告）、第七条の十五第一項（更正の請求）、第九条の二第一項から第三項まで（納期限の延長）又は第六十七条（輸出又は輸入の許可）の規定による申告、請求又は申請に係る書面（当該書面に添付すべき書類及び当該書面の提出に関連して提出するものとされている書類を含む。）その他財務省令で定める書類が郵便又は信書便（民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項（定義）に規定する一般信書便事業者又は同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便をいう。）により提出された場合について準用する。

Article 6-3The provisions of Article 22 (Timing of Submission for a Tax Return Sent by Postal Mail) of the Act on General Rules for National Taxes apply mutatis mutandis if a document associated with a declaration, request, or application (including any documentation required to accompany such a document and any documentation that is to be submitted in connection with the submission of such a document) as prescribed in paragraph (1) of the following Article, Article 7-14, paragraph (1) (Amended Declaration), Article 7-15, paragraph (1) (Request for Reassessment), Article 9-2, paragraphs (1) through (3) (Extension of Payment Deadline), or Article 67 (Permission for Export or Import) or any other document prescribed by Ministry of Finance Order is submitted by postal mail or correspondence delivery (meaning correspondence delivery provided for in Article 2, paragraph (6) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) conducted by a general correspondence delivery service provider provided for in paragraph (6) of that Article or a specified correspondence delivery service provider provided for in paragraph (9) of that Article).

第七条申告納税方式が適用される貨物を輸入しようとする者は、税関長に対し、当該貨物に係る関税の納付に関する申告をしなければならない。

Article 7(1)A person seeking to import cargo to which the self-assessment system applies must file a declaration concerning the payment of customs duties for that cargo with the Director General of Customs.

２前項の申告は、政令で定めるところにより、第六十七条（輸出又は輸入の許可）の規定に基づく輸入申告書に、同条の規定により記載すべきこととされている当該貨物に係る課税標準その他の事項のほか、その税額その他必要な事項を記載して、これを税関長に提出することによつて行なうものとする。

(2)Pursuant to the provisions of Cabinet Order, relevant person is to file a declaration as referred to in the preceding paragraph with the Director General of Customs, by stating, in an import declaration form based on Article 67 (Permission for Export or Import), the basis for assessing duties on that cargo and other such particulars that are required to be stated pursuant to the provisions of that Article, together with the amount of duties payable and other necessary particulars.

３税関は、納税義務者その他の関係者から第一項の申告について必要な輸入貨物に係る関税定率法別表（関税率表）の適用上の所属、税率、課税標準等の教示を求められたときは、その適切な教示に努めるものとする。

(3)If customs is requested by a person liable to pay customs duties or any other person concerned to provide information that the person needs for a declaration referred to in paragraph (1), such as the imported cargo's classification for the purpose of application of the Appended Table of the Customs Tariff Act (Tariff Schedule), the applicable rate of customs duties, or the basis for assessing duties, customs is to endeavor to provide that person with pertinent information.

第七条の二貨物を輸入しようとする者であつて、あらかじめいずれかの税関長の承認を受けた者（以下「特例輸入者」という。）又は当該貨物の輸入に係る通関手続（通関業法（昭和四十二年法律第百二十二号）第二条第一号イ（１）（定義）に規定する通関手続をいう。以下同じ。）を認定通関業者（第七十九条の二（規則等に関する改善措置）に規定する認定通関業者をいう。第六十三条の二第一項、第六十三条の七第一項第三号イ及び第六十七条の三第一項第二号において同じ。）に委託した者（以下「特例委託輸入者」という。）は、申告納税方式が適用される貨物について、前条第二項の規定にかかわらず、当該貨物に係る課税標準、税額その他必要な事項を記載した申告書（以下「特例申告書」という。）を税関長に提出することによつて、同条第一項の申告を行うことができる。

Article 7-2(1)A person that seeks to import cargo and that has in advance been given approval of any of the Director General of Customs (hereinafter referred to as "authorized importer") or a person who has entrusted customs clearance procedures for importing the cargo (meaning customs clearance procedures provided for in Article 2, item (i)(a)1 (Definitions) of the Customs Business Act (Act No. 122 of 1967); the same applies hereinafter) to an authorized customs broker (an authorized customs broker provided for in Article 79-2 (Measures for Improvement of Rules); the same applies to Article 63-2, paragraph (1), of Article 63-7, paragraph (1), item (iii)(a) and Article 67-3, paragraph (1), item (ii)) (hereinafter the person who has so entrusted is referred to as "special entrusting importer") may, notwithstanding the provisions of paragraph (2) of the preceding Article, make a declaration referred to in paragraph (1) of that Article with respect to cargo to which the self-assessment system applies by filing with the Director General of Customs a declaration form, stating the basis for assessing duties on that cargo, the amount of customs duties payable on that cargo, and other necessary particulars in connection with that cargo (hereinafter referred to as a "special declaration form").

２特例申告（特例申告書の提出によつて行う前条第一項の申告をいう。以下同じ。）を行う場合は、特例申告に係る貨物（以下「特例申告貨物」という。）で輸入の許可を受けたものについて、特例申告書を作成し、当該許可の日の属する月の翌月末日までに当該許可をした税関長に提出しなければならない。

(2)If a person makes a special declaration (meaning a declaration as referred to in paragraph (1) that a person makes by filing a special declaration form; the same applies hereinafter), that person must prepare a special declaration form for cargo subject to special declaration (hereinafter referred to as "specially declared cargo") for which permission to import has been given and submit this to the Director General of Customs who gave that permission, by the last day of the month following the month that includes the date of the import permission.

３前項の規定により提出する特例申告書は、期限内特例申告書という。

(3)A special declaration form submitted pursuant to the provisions of the preceding paragraph is referred to as a "special declaration form meeting the deadline".

４第一項の規定は、関税暫定措置法（昭和三十五年法律第三十六号）別表第一の六に掲げる物品その他政令で定める貨物については、適用しない。

(4)The provisions of paragraph (1) do not apply to cargo set forth in Appended Table 1-6 of the Act on Temporary Measures concerning Customs (Act No. 36 of 1960) or to other such cargo prescribed by Cabinet Order.

５第一項の承認を受けようとする者は、その住所又は居所及び氏名又は名称その他必要な事項を記載した申請書を税関長に提出しなければならない。

(5)A person seeking the approval referred to in paragraph (1) must submit to the Director General of Customs an application form stating their domicile or residence, and their name and other necessary particulars.

６特例申告書の記載事項その他前各項の規定の適用に関し必要な事項は、政令で定める。

(6)Cabinet Order prescribes the particulars that are required to be stated in a special declaration form and provides for other necessary particulars concerning the application of the preceding paragraphs.

第七条の三輸入申告に併せて第七条第二項（申告）の規定による申告を行つていない特例輸入者又は特例委託輸入者は、当該輸入申告に係る貨物（前条第四項に規定する貨物を除く。）については、特例申告を行うことを選択したものとみなす。

Article 7-3An authorized importer or a special entrusting importer who has not made a declaration under Article 7, paragraph (2) (Declaration) together with an import declaration is deemed to have chosen to make a special declaration for the cargo subject to that import declaration (excluding cargo provided for in paragraph (4) of the preceding Article).

第七条の四期限内特例申告書を提出すべきであつた者（特例輸入者又は特例委託輸入者でその特例申告に係る特例申告書をその提出期限までに提出していない者をいい、その者の相続人又はその者が法人であつて合併により消滅した場合においては合併後存続する法人若しくは合併により設立された法人を含む。）は、その提出期限後においても、第七条の十六第二項（決定）の規定による決定があるまでは、その期限内特例申告書に記載すべきものとされている事項を記載した特例申告書を第七条の二第二項（申告の特例）の税関長に提出することができる。

Article 7-4(1)A person who is required to have submitted a special declaration form meeting the deadline (meaning an authorized importer or a special entrusting importer who fails to submit a special declaration form by the deadline for submitting it, including its heir, or, if the person is a corporation that has ceased to exist as a result of merger, the corporation that survives the merger or the corporation that has been established as a result of the merger) may, even after the submission deadline, submit to the Director General of Customs referred to in Article 7-2, paragraph (2) (Special Provisions for Declaration) a special declaration form, stating the particulars required to be stated in a special declaration form meeting the deadline if it is filed before the determination under Article 7-16, paragraph (2) (Determination) is made.

２前項の規定により提出する特例申告書は、期限後特例申告書という。

(2)A special declaration form to be submitted pursuant to the provisions of the preceding paragraph is referred to as "postdeadline special declaration form".

第七条の五税関長は、第七条の二第五項（申告の特例）の規定による申請書の提出があつた場合において、次の各号のいずれかに該当するときは、同条第一項の承認をしないことができる。

Article 7-5If an application form has been submitted as under Article 7-2, paragraph (5) (Special Provisions for Declaration) and the situation falls under any of the following items, it is permissible for the Director General of Customs to not give the approval referred to in paragraph (1) of that Article:

第七条の六税関長は、特例輸入者がこの法律の規定に従つて特例申告を行わなかつたことその他の事由により、この法律の実施を確保するため必要があると認めるときは、前条第三号に規定する規則若しくは当該規則に定められた事項に係る業務の遂行の改善に必要な措置を講ずること又は同号に規定する規則を新たに定めることを求めることができる。

Article 7-6If the Director General of Customs finds it to be necessary to do so in order to ensure the implementation of this Act because an authorized importer has failed to make a special declaration in accordance with the provisions of this Act or for any other reason, the Director General may request the authorized importer to take the necessary measures to improve the rules provided for in item (iii) of the preceding Article or its performance of business activities in connection with the particulars provided for in those rules, or to newly establish rules as provided in that item.

第七条の七削除

Article 7-7Deleted.

第七条の八税関長は、関税、内国消費税及び地方消費税（以下この項及び第七条の十一第二項において「関税等」という。）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、特例輸入者又は特例委託輸入者に対し、金額及び期間を指定して、関税等につき担保の提供を命ずることができる。

Article 7-8(1)The Director General of Customs, when they find it necessary for the preservation of customs duties, domestic consumption taxes, and local consumption taxes (hereinafter referred to as "customs duties and other taxes" in this paragraph and Article 7-11, paragraph (2)), may order, pursuant to the provisions of Cabinet Order, an authorized importer or a special entrusting importer to provide security for customs duties and other taxes, specifying its amount and period.

２税関長は、必要があると認めるときは、前項の金額又は期間を変更することができる。

(2)The Director General of Customs, if they find it necessary, may change the amount or the period referred to in the preceding paragraph.

第七条の九特例輸入者は、政令で定めるところにより、特例申告貨物の品名、数量及び価格その他の必要な事項を記載した帳簿を備え付け、かつ、当該帳簿及び当該特例申告貨物に係る取引に関して作成し又は受領した書類その他の書類で政令で定めるもの（第七条の十一第二項及び第七条の十二第一項第二号において「帳簿書類」という。）を保存しなければならない。

Article 7-9(1)An authorized importer, pursuant to the provisions of Cabinet Order, must keep books stating the names, quantities and prices of the specially declared cargo and other necessary particulars, and preserve these books and documents prepared or received in connection with transactions of the cargo and other documents prescribed by Cabinet Order (referred to as "books and documents" in Article 7-11, paragraph (2) and Article 7-12, paragraph (1), item (ii)).

２電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号。以下「電子帳簿保存法」という。）第四条（国税関係帳簿書類の電磁的記録による保存等）、第五条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）、第六条第一項から第五項まで（電磁的記録による保存等の承認の申請等）、第七条第一項及び第二項（電磁的記録による保存等の承認に係る変更）、第八条から第十条まで（電磁的記録による保存等の承認の取消し・電子計算機出力マイクロフィルムによる保存等の承認に対する準用・行政手続等における情報通信の技術の利用に関する法律等の適用除外・電子取引の取引情報に係る電磁的記録の保存）並びに第十一条（第三項第二号から第四号までを除く。）（他の国税に関する法律の規定の適用）の規定は、特例輸入者について準用する。この場合において、同法第四条第一項中「国税関係帳簿の全部又は一部」とあるのは「関税法第七条の九第一項（帳簿の備付け等）の規定により備付け及び保存をしなければならないこととされている帳簿（以下「関税関係帳簿」という。）」と、「納税地等の所轄税務署長（財務省令で定める場合にあっては、納税地等の所轄税関長。以下「所轄税務署長等」という。）」とあるのは「同法第七条の二第一項（申告の特例）の承認をした税関長（以下「承認税関長」という。）」と、同条第二項中「国税関係書類の全部」とあるのは「関税法第七条の九第一項の規定により保存をしなければならないこととされている書類（以下「関税関係書類」という。）の全部」と、同法第五条第一項中「国税関係帳簿の全部又は一部」とあるのは「関税関係帳簿」と、同条第三項中「国税関係帳簿書類の」とあるのは「関税関係帳簿書類（関税関係帳簿又は関税関係書類をいう。以下同じ。）の」と、同法第六条第一項中「国税関係帳簿の備付けを開始する日（当該国税関係帳簿が二以上ある場合において、その備付けを開始する日が異なるときは、最初に到来する備付けを開始する日。第五項第一号において同じ。）」とあるのは「関税関係帳簿の備付けを開始する日」と、「国税関係帳簿の種類、当該国税関係帳簿」とあるのは「関税関係帳簿」と、「国税関係帳簿の全部又は一部」とあるのは「関税関係帳簿」と、同法第九条中「代える日（当該国税関係帳簿が二以上ある場合において、その代える日が異なるときは、最初に到来する代える日。第五項第一号において同じ。）」とあるのは「代える日」と、「同条第六項中「第四条各項」とあるのは「前条各項」と、第七条第一項」とあるのは「第七条第一項」と、同法第十条中「所得税（源泉徴収に係る所得税を除く。）及び法人税に係る保存義務者」とあるのは「特例輸入者」と、同法第十一条第三項第一号中「所得税法第百四十五条第一号（青色申告の承認申請の却下）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）」とあるのは「関税法第七条の十二第一項第二号（承認の取消し）」と、「帳簿書類）」とあるのは「政令で定めるところ」と、「、第五条各項」とあるのは「若しくは第五条各項」と、「若しくは第十条（電子取引の取引情報に係る電磁的記録の保存）」とあるのは「に規定する財務省令で定めるところ」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

(2)The provisions of Article 4 (Preservation of Books and Documents Related to National Taxes in Electronic or Magnetic Records), Article 5 (Preservation of Books and Documents Related to National Taxes on Computer-output Microfilm), Article 6, paragraphs (1) to (5) (Application for Approval of Preservation in Electronic or Magnetic Records), Article 7, paragraphs (1) and (2) (Changes Pertaining to Approval of Preservation in Electronic or Magnetic Records), Articles 8 to 10 (Revocation of Approval of Preservation in Electronic or Magnetic Records; Mutatis Mutandis Application of the Relevant Provisions to Approval of Preservation on Computer-output Microfilm; Exclusion from Application of the Act on the Utilization of Information and Communications Technology in Administrative Procedures; Preservation of Electronic or Magnetic Records Pertaining to Information on Electronic Transactions) and Article 11 (excluding paragraph (3), items (ii) to (iv)) (Application of provisions of other laws concerning national taxes), of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998; hereinafter referred to as "the Act concerning Preservation of Electronic Books") apply mutatis mutandis to an authorized importer. In this case, the terms "all or part of the books related to national taxes" and "the District Director of Tax Office having jurisdiction over the place of tax payment, etc. (or, if Ministry of Finance Order so specifies, the Director General of Customs having jurisdiction over the place of tax payment, etc.; hereinafter referred to as "the competent District Director of Tax Office, etc.")" in Article 4, paragraph (1) of that Act are deemed to be replaced with "the books required to be maintained and preserved pursuant to the provisions of Article 7-9, paragraph (1) (Keeping of Books) of the Customs Act (hereinafter referred to as "books related to customs duties")" and "the Director General of Customs who has given approval referred to in Article 7-2, paragraph (1) (Special Provisions for Declaration) of that Act (hereinafter referred to as "the Director General of Customs who has given approval")" respectively; the term "all of the documents related to national taxes" in paragraph (2) of that Article is deemed to be replaced with "all of the documents required to be preserved pursuant to the provisions of Article 7-9, paragraph (1) of the Customs Act (hereinafter referred to as "documents related to customs duties")"; the term "all or part of the books related to national taxes" in Article 5, paragraph (1) of that Act is deemed to be replaced with "books related to customs duties"; the term "of books and documents related to national taxes" in paragraph (3) of that Article is deemed to be replaced with "of books and documents related to customs duties (meaning books related to customs duties or documents related to customs duties; the same applies hereinafter)"; the terms "the day of commencing keeping of the books related to national taxes (when the days of commencing keeping of two or more books related to national taxes, if any, are different, then the earliest day of commencing the keeping; the same applies in paragraph (5), item (i))", "the kind of books related to national taxes, such books related to national taxes" and "all or part of the books related to national taxes" in Article 6, paragraph (1) of that Act are deemed to be replaced with "the day of commencing keeping of the books related to customs duties", "books related to customs duties" and "books related to customs duties", respectively; the terms "the day to replace (if there are two or more books related to national taxes, and the days on which such books are replaced are different, the earliest day on which the books are replaced; the same applies in paragraph (5), item (i))" and "the term "the paragraphs of Article 4" in paragraph (6) of that Article" and "Article 7, paragraph (1)" in Article 9 of that Act are deemed to be replaced with "the day to replace" and "Article 7, paragraph (1)" respectively; the term "a person responsible for preservation, pertaining to income tax (except for withholding income tax) and corporation tax" in Article 10 of that Act is deemed to be replaced with "an authorized importer"; and the terms "Article 145, item (i) (Dismissal of Application for Approval of Blue Return) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Report, Payment and Return) of that Act)", "books and documents)", "the paragraphs of Article 5" and "or Article 10 (Preservation of Electronic or Magnetic Records Pertaining to Information on Electronic Transactions)" in Article 11, paragraph (3), item (i) of that Act are deemed to be replaced with " Article 7-12, paragraph (1), item (ii) (Revocation of Approval) of the Customs Act", "pursuant to the provisions of Cabinet Order", "or the paragraphs of Article 5" and "as may be prescribed by Ministry of Finance Order provided for in", respectively, and necessary technical replacement of terms is prescribed by Cabinet Order.

第七条の十特例輸入者は、第七条の二第一項（申告の特例）の規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を同項の承認をした税関長に届け出ることができる。

Article 7-10If an authorized importer no longer needs to be subject to the application of the provisions of Article 7-2, paragraph (1) (Special Provisions for Declaration), the importer, pursuant to the provisions of Cabinet Order, may file a notification of this with the Director General of Customs who gave the approval referred to in that paragraph.

第七条の十一第七条の二第一項（申告の特例）の承認は、次の各号のいずれかに該当するに至つたときは、その効力を失う。

Article 7-11(1)The approval referred to in Article 7-2, paragraph (1) (Special Provisions for Declaration) ceases to be effective if any of the situations as set forth in the following items occurs:

２第七条の二第一項の承認が失効した場合において、当該承認を受けていた者又はその相続人（承認を受けていた法人が合併により消滅した場合においては、合併後存続する法人又は合併により設立された法人）は、その失効前に輸入の許可を受けた特例申告貨物に係る特例申告の義務、当該特例申告貨物について課されるべき又は納付すべき関税等の納付の義務並びに当該特例申告貨物に係る第七条の九第一項（帳簿の備付け等）の規定による帳簿の備付け及び記載並びに帳簿書類の保存の義務を免れることができない。

(2)If the approval referred to in paragraph (1) of Article 7-2 ceases to be effective, the person that was given the approval or the person's heir (or the corporation surviving the merger in question or the corporation that has been established in it, if the corporation that was given the approval has ceased to exist as a result of merger) may not be exempted from the obligation to make a special declaration for the specially declared cargo for which import permission was given before the approval ceased to be effective, the obligation of payment of customs duties and other taxes to be imposed or to be paid for the cargo, and, the obligation of keeping of and entry in books and preservation of books and documents associated with specially declared cargo as prescribed in Article 7-9, paragraph (1) (Keeping of Books).

第七条の十二税関長は、次の各号のいずれかに該当するに至つたときは、第七条の二第一項（申告の特例）の承認を取り消すことができる。

Article 7-12(1)The Director General of Customs, if any of the situations as set forth in the following occurs, may revoke the approval referred to in Article 7-2, paragraph (1) (Special Provisions for Declaration):

２前項の規定による承認の取消しの手続その他同項の規定の適用に関し必要な事項は、政令で定める。

(2)Cabinet Order prescribes the procedures for a revocation of approval under the preceding paragraph and provides for other necessary particulars concerning the application of that paragraph.

第七条の十三第四十八条の二第一項から第五項まで（許可の承継）の規定は、特例輸入者について準用する。この場合において必要な技術的読替えは、政令で定める。

Article 7-13The provisions of Article 48-2, paragraphs (1) to (5) (Licensing Succession) apply mutatis mutandis to an authorized importer.In this case, necessary technical replacement of terms is prescribed by Cabinet Order.

第七条の十四第七条第一項（申告）の申告をした者又は第七条の十六第二項（決定）の規定による決定を受けた者は、次の各号のいずれかに該当する場合には、当該各号の申告、更正又は決定について同条第一項又は第三項（更正）の規定による更正（以下この項及び次条において「更正」という。）があるまでは、政令で定めるところにより、当該申告、更正又は決定に係る課税標準又は納付すべき税額（以下「税額等」という。）を修正する申告（以下「修正申告」という。）をすることができる。

Article 7-14(1)If any of the situations as set forth in the following items occurs, a person who has made a declaration referred to in Article 7, paragraph (1) (Declaration) or a person subject to a determination under Article 7-16, paragraph (2) (Determination) pursuant to the provisions of Cabinet Order, by the time reassessment under Article 7-16, paragraph (1) or (3) (Reassessment) (hereinafter in this paragraph and in the following Article referred to as "reassessment") is made with respect to the declaration, reassessment or determination referred to in the items, may make a declaration to amend the basis for assessing duties or the amount of duties payable (hereinafter referred to as "amount of duties or assessment basis") associated with that declaration, reassessment, or determination (hereinafter referred to as "amended declaration"):

２前項の場合において、納税申告に係る貨物の輸入の許可前にする修正申告は、先の納税申告に係る書面に記載した税額等を補正することにより行なうことができるものとする。

(2)In the case referred to in the preceding paragraph a person may file an amended declaration prior to import permission for cargo subject to a duty payment declaration, by adjusting the amount of duties or other such information stated in a document associated with a previous duty payment declaration.

３国税通則法第二十条（修正申告の効力）の規定は、修正申告について準用する。

(3)The provisions of Article 20 of the Act on General Rules for National Taxes (Validity of Amended Return) apply mutatis mutandis to an amended declaration.

第七条の十五納税申告をした者は、当該申告に係る税額等の計算が関税に関する法律の規定に従つていなかつたこと又は当該計算に誤りがあつたことにより、当該申告により納付すべき税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過大である場合には、当該申告に係る貨物の輸入の許可があるまで又は当該許可の日（特例申告貨物については、特例申告書の提出期限）から五年以内（第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けた者に係る場合にあつては、当該承認の日の翌日から起算して五年を経過する日と輸入の許可の日とのいずれか遅い日までの間）に限り、政令で定めるところにより、税関長に対し、その申告に係る税額等（当該税額等に関し更正があつた場合には、当該更正後の税額等）につき更正をすべき旨の請求をすることができる。

Article 7-15(1)If the amount of duties that a person is required to pay based on a duty payment declaration that person has made (or the reassessed amount of duties, if applicable) is greater than it should be because the amount of duties or assessment basis under the declaration was not calculated in accordance with the provisions of laws concerning customs duties or because one of these was miscalculated, the person that made the declaration may file a request with the Director General of Customs, pursuant to the provisions of Cabinet Order, to reassess the amount of duties or assessment basis subject to the declaration (or the reassessed amount of duties or assessment basis, if applicable), but only before import permission is given for the cargo subject to that declaration or within five years from the date of that permission (with respect to specially declared cargo, within five years from the submission deadline for a special declaration form) (if a person that has been given the approval of the Director General of Customs pursuant to the provisions of Article 73, paragraph (1) (Withdrawal of Cargo Prior to Import Permission), by the last day in the five-year-period that starts to run from the day following the date of the approval or by the date of import permission, whichever comes later).

２税関長は、前項の規定による更正の請求（以下「更正の請求」という。）があつた場合には、その請求に係る税額等について調査し、更正をし、又は更正をすべき理由がない旨をその請求をした者に通知する。

(2)If a person has made a request for reassessment under the preceding paragraph (hereinafter referred to as "request for reassessment"), the Director General of Customs reviews the amount of duties or assessment basis subject to the request and either makes the reassessment or notifies the person that made the request that there are no grounds for making a reassessment

第七条の十六税関長は、納税申告があつた場合において、その申告に係る税額等の計算が関税に関する法律の規定に従つていなかつたとき、その他当該税額等がその調査したところと異なるときは、その調査により、当該申告に係る税額等を更正する。

Article 7-16(1)When a duty payment declaration has been made, if the amount of duties or assessment basis under the declaration has not been calculated in accordance with the provisions of the laws related to customs duties or if the amount of duties or assessment basis declared is different from that found as a result of examination, the Director General of Customs reassesses the amount of duties or assessment basis under the declaration based on that examination.

２税関長は、納税申告が必要とされている貨物についてその輸入の時（特例申告貨物については、特例申告書の提出期限）までに当該申告がないときは、その調査により、当該貨物に係る税額等を決定する。

(2)If a duty payment declaration has not been made by the time of import for cargo established as necessitating such a declaration (with respect to specially declared cargo, within the submission deadline for a special declaration form), the Director General of Customs determines the amount of duties or assessment basis for the cargo based on an examination.

３税関長は、前二項又はこの項の規定による更正又は決定をした後、その更正又は決定をした税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る税額等を更正する。

(3)Upon learning, after having made a reassessment or determination under the preceding two paragraphs or this paragraph, that the amount of duties or assessment basis reassessed or determined thereby is greater than or less than it should be, the Director General of Customs reassesses the reassessed or determined amount of duties or assessment basis, based on an examination.

４第一項若しくは前項の規定による更正（第十一章第二節（犯則事件の処分）を除き、以下「更正」という。）又は第二項の規定による決定は、税関長が当該更正又は決定に係る課税標準、当該更正又は決定により納付すべき税額その他政令で定める事項を記載した更正通知書又は決定通知書を送達して行う。ただし、納税申告に係る貨物の輸入の許可前にする更正（当該貨物に係る関税の納付前にするもので税額等を減額するものに限る。）は、これらの手続に代えて、納税申告をした者に当該納税申告に係る書面に記載した税額等を是正させ、又はこれを是正してその旨を当該納税申告をした者に通知することによつてすることができる。

(4)The Director General of Customs makes a reassessment under paragraph (1) or the preceding paragraph (hereinafter referred to as "reassessment", except in Chapter 11, Section 2 (Disposition of Criminal Cases)) or determination under paragraph (2) by delivering a written reassessment notice or a written determination notice, stating the assessment basis subject to the reassessment or determination, the amount of duties payable as a result of the reassessment or determination, and other such matters prescribed by Cabinet Order; provided, however, that the reassessment made prior to import permission of the cargo subject to a duty payment declaration (limited to the reassessment made before payment of the customs duties on the cargo in order to reduce the amount of duties or assessment basis payable) may be effectuated, in lieu of the procedures specified above, by requesting the person that made the declaration to rectify the amount of duties or assessment basis stated in the documents associated with the duty payment declaration or by notifying that person of the amount of duties or assessment basis rectified by the Director General of Customs.

５国税通則法第二十九条（更正等の効力）の規定は、更正又は第二項の規定による決定について準用する。

(5)The provisions of Article 29 (Validity of Reassessment) of the Act on General Rules for National Taxes apply mutatis mutandis to the reassessment or the determination prescribed in paragraph (2).

第七条の十七税関長は、第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて引き取られた貨物に係る税額等につきその納税申告に誤りがないと認めた場合には、当該申告に係る税額及びその税額を納付すべき旨（関税の納付を要しないときは、その旨）その他政令で定める事項を、書面により、当該引取りの承認を受けた者に通知する。

Article 7-17Upon finding that there is no error in a duty payment declaration with respect to the amount of duties or assessment basis for cargo withdrawn with the approval of the Director General of Customs pursuant to the provisions of Article 73, paragraph (1) (Withdrawal of Cargo Prior to Import Permission), the Director General issues a written notice to the person that was approved to withdraw the cargo, of the amount of duties under the declaration, the requirement to pay that amount of duties (or that the person is not required to pay customs duties, if this is the case), and other matters prescribed by Cabinet Order.

第八条税関長は、賦課課税方式が適用される貨物について関税を賦課しようとするときは、その調査により、次の各号の区分に応じ、当該各号に掲げる事項を決定する。

Article 8(1)Before assessing customs duties on cargo to which the official assessment system applies, the Director General of Customs is to determine the particulars specified in each of the following items for the category of cases as set forth respectively therein, based on an examination:

２税関長は、第六条の二第一項第二号ヘに掲げる過少申告加算税、無申告加算税又は重加算税を賦課しようとするときは、その調査により、当該過少申告加算税、無申告加算税又は重加算税の計算の基礎となる税額及び納付すべき税額を決定する。

(2)When seeking to impose an additional tax for deficient declaration, additional tax for non-declaration, or heavy additional tax as set forth in Article 6-2, paragraph (1), item (ii)(f), the Director General of Customs determines the amount of duties that forms the basis for calculating these through an examination.

３税関長は、前二項又はこの項の規定による決定をした後、その決定をした課税標準（第一項第一号イに掲げる場合にあつては同号イの申告に係る課税標準とし、前項に規定する場合にあつては同項に規定する計算の基礎となる税額とする。以下この条において同じ。）又は納付すべき税額が過大又は過少であることを知つたときは、その調査により、当該決定に係る課税標準及び納付すべき税額を変更する決定をする。

(3)If the Director General of Customs, after having reached a determination under the preceding two paragraphs or this paragraph, learns that the basis for assessing duties (in the case set forth in paragraph (1), item (i)(a), the basis for assessing duties stated in the declaration referred to in that item, and in the case provided for in the preceding paragraph, the amount of duties that forms the basis for the calculation prescribed in that paragraph; hereinafter the same applies in this Article) or the payable amount of duties determined thereby is greater than or less than it should be, the Director General makes a determination to alter the determined basis for assessing duties or amount of duties payable, based on an examination.

４前三項の規定による決定は、税関長がその決定に係る課税標準及び納付すべき税額その他政令で定める事項を記載した賦課決定通知書（第一項第一号イに掲げる場合にあつては、納税告知書）を送達して行う。ただし、当該決定が第六条の二第一項第二号イに掲げる関税に係るものである場合その他政令で定める場合には、当該通知書又は告知書の送達に代えて、税関職員に口頭で当該決定の通知をさせることができる。

(4)The Director General of Customs makes a determination under preceding three paragraphs by delivering a written official assessment decision notice (in the case set forth in paragraph (1), item (i)(a), a written notice to pay duties), stating the basis for assessing duties and the amount of duties payable that has been determined and other matters prescribed by Cabinet Order; provided, however, that if the determination relates to customs duties as set forth in Article 6-2, paragraph (1), item (ii)(a) or in other cases prescribed by Cabinet Order, the Director General of Customs may, instead of delivery of that written notice, have customs officials notify the person of the determination orally.

５国税通則法第二十九条（更正等の効力）の規定は、第三項の規定による決定について準用する。

(5)The provisions of Article 29 (Validity of Reassessment) of the Act on General Rules for National Taxes apply mutatis mutandis to the determination prescribed in paragraph (3).

第九条納税申告をした者は、次項の規定に該当する場合を除き、その申告に係る書面又は更正通知書に記載された納付すべき税額に相当する関税を、当該申告に係る貨物を輸入する日までに国に納付しなければならない。

Article 9(1)Except in a case falling under the following paragraph, a person that has made a duty payment declaration must pay the State customs duties in an amount equivalent to the amount of duties payable that is stated in documents related to the declaration or in a written reassessment notice by the date of import of the cargo subject to the declaration.

２次の各号に掲げる税額に相当する関税の納税義務者は、その関税を当該各号に掲げる日又は期限までに国に納付しなければならない。

(2)A person who is liable to pay customs duties in an amount equivalent to the amount of duties set forth in the following items must pay the customs duties to the State by that day or by that deadline, as set forth in the following items:

３過少申告加算税又は第十二条の四第一項若しくは第三項（同条第一項の重加算税に係る部分に限る。）（重加算税）の重加算税（以下この項において「過少申告重加算税」という。）に係る賦課決定通知書を受けた者は、当該通知書に記載された金額の過少申告加算税又は過少申告重加算税を当該通知書が発せられた日の翌日から起算して一月を経過する日と当該過少申告加算税又は過少申告重加算税の納付の起因となつた関税に係る貨物の輸入の許可の日とのいずれか遅い日までに納付しなければならない。

(3)A person who has received a written official assessment decision notice concerning additional tax for deficient declaration or a heavy additional tax as referred to in Article 12-4, paragraph (1) or (3) (Heavy Additional Tax) (with respect to paragraph (3), limited to the provisions concerning heavy additional tax referred to in paragraph (1) of that Article) (hereinafter referred to as "heavy additional tax for deficient declaration" in this paragraph) must pay additional tax for deficient declaration or heavy additional tax for deficient declaration in an amount as stated in that written notice, by the final day in the one-month period that starts to run on the day following that on which the written notice is issued, or on or before the date of import permission of cargo subject to the customs duties which have caused such additional tax for deficient declaration or heavy additional tax for deficient declaration to be paid, whichever comes later.

４無申告加算税又は第十二条の四第二項若しくは第三項（同条第二項の重加算税に係る部分に限る。）の重加算税（以下この項において「無申告重加算税」という。）に係る賦課決定通知書を受けた者は、当該通知書に記載された金額の無申告加算税又は無申告重加算税を当該通知書が発せられた日の翌日から起算して一月を経過する日までに納付しなければならない。

(4)A person who has received a written official assessment decision notice concerning additional tax for non-declaration or concerning heavy additional tax referred to in Article 12-4, paragraph (2) or (3) (with respect to paragraph (3), limited to the provisions concerning the heavy additional tax referred to in paragraph (2) of that Article) (hereinafter referred to as "heavy additional tax for non-declaration" in this paragraph) must pay additional tax for non-declaration or heavy additional tax for non-declaration in an amount as stated in that written notice, by the final day in the one-month period that starts to run on the day following that on which the written notice is issued.

第九条の二申告納税方式が適用される貨物を輸入しようとする者が、第七条第二項（申告）の規定による輸入申告書を提出した場合において、前条第一項の規定による関税を納付すべき期限（以下この項及び次項において「納期限」という。）に関し、その延長を受けたい旨の申請書を第七条第二項の税関長に提出し、かつ、当該輸入申告書に記載した関税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、前条第一項の規定にかかわらず、当該関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。

Article 9-2(1)Notwithstanding the provisions of paragraph (1) of the preceding Article, if a person seeking to import cargo to which the self-assessment system applies has submitted an import declaration form prescribed in Article 7, paragraph (2) (Declaration), and that person submits an application form to the Director General of Customs referred to in Article 7, paragraph (2) indicating that they would like to get an extension for the deadline by which they are required to pay the customs duties as prescribed in paragraph (1) of the preceding Article (hereinafter in this paragraph and the following paragraph referred to as the "payment deadline") and provides the Director General with security in an amount equivalent to the whole or part of the amount of customs duties stated in the written import declaration form, the Director General may extend the payment deadline for up to three months, to the extent that the amount of customs duties subject to the extended payment deadline does not exceed the amount of the security with which the Director General has been provided.

２申告納税方式が適用される貨物（特例申告貨物を除く。）を輸入しようとする者が、その月（以下この項において「特定月」という。）において輸入しようとする貨物に課されるべき関税の納期限に関し、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貨物に係る第七条第一項の規定による申告をする税関長に提出し、かつ、当該貨物に係る関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輸入する貨物に係る関税については、前条第一項の規定にかかわらず、特定月における関税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。

(2)Notwithstanding the provisions of paragraph (1) of the preceding Article, if, before the last day of the month prior to the month in question (hereinafter the month in question is referred to as the "specified month" in this paragraph), a person seeking to import cargo to which the self-assessment system applies (excluding specially declared cargo) submits an application form to the Director General of Customs to whom the person has made a declaration under Article 7, paragraph (1) for that cargo, indicating that the person would like to be granted an extension for the payment deadline for the customs duties that are to be imposed on the cargo that the person is seeking to import during the specified month, and provides the Director General with security in an amount equivalent to the total amount of customs duties on the cargo, the Director General may extend the payment deadline for that cargo for up to three months from the day after the last day of the specified month, to the extent that the total amount of customs duties to be paid for the specified month which is subject to the extended payment deadline does not exceed the amount of the security with which the Director General has been provided.

３特例輸入者又は特例委託輸入者が、期限内特例申告書を提出した場合において、前条第二項第一号に掲げる税額に相当する関税を納付すべき期限に関し、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第七条の二第二項（申告の特例）の税関長に提出し、かつ、当該期限内特例申告書に記載した関税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、前条第二項の規定にかかわらず、当該関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、当該納付すべき期限を二月以内に限り延長することができる。

(3)If an authorized importer or special entrusting importer has submitted a special declaration form meeting the deadline, and, by the submission deadline for the special declaration form, that importer submits an application form to the Director General of Customs referred to in Article 7-2, paragraph (2) (Special Provisions for Declaration) indicating that the importer would like to get an extension for the deadline by which the importer is required to pay customs duties for which the amount is equivalent to the amount of duties set forth in paragraph (2), item (i) of the preceding Article and provides the Director General with security in an amount equivalent to the whole or part of the amount of customs duties stated in that special declaration before the deadline, notwithstanding the provisions of paragraph (2) of the preceding Article, the Director General may extend the deadline by which the person is required to make that payment by up to two months, to the extent that the amount of customs duties subject to the extended payment deadline does not exceed the amount of the security with which the Director General has been provided.

４前三項の申請書の記載事項その他これらの規定の適用に関し必要な事項は、政令で定める。

(4)Cabinet Order prescribes the particulars that are required to be stated in an application form as referred to in the preceding three paragraphs and provides for other necessary particulars concerning the application of those provisions.

第九条の三税関長は、賦課課税方式による関税で、次に掲げる関税以外のものを徴収しようとするときは、納税の告知をしなければならない。

Article 9-3(1)When seeking to collect customs duties other than those set forth in the following items under the official assessment system, the Director General must give the relevant person notice to pay duties:

２前項の規定による納税の告知は、税関長が、政令で定めるところにより、納付すべき税額、納期限及び納付場所を記載した納税告知書を送達して行う。ただし、第八条第四項ただし書（口頭による賦課決定の通知）の規定に該当する場合には、当該告知書の送達に代えて、税関職員に口頭で当該告知をさせることができる。

(2)Pursuant to the provisions of Cabinet Order, the notice to pay duties under the preceding paragraph is given by the Director General of Customs through delivery of a written notice to pay duties stating the amount of duties payable, the payment deadline and the place of payment; provided, however, that in the case falling under the proviso to Article 8, paragraph (4) (Oral Notice of Determination for Official Assessment), instead of delivery of the written notification, the Director General may have customs officials deliver the notification orally.

第九条の四関税（賦課課税方式が適用される郵便物に係る３関税を除く。以下この条において同じ。）を納付しようとする者は、その税額に相当する金銭に納付書（納税告知書の送達を受けた場合には、納税告知書）を添えて、これを日本銀行（国税の収納を行う代理店を含む。）又はその関税の収納を行う税関職員に納付しなければならない。ただし、証券をもつてする歳入納付に関する法律（大正五年法律第十号）の定めるところにより証券で納付すること又は財務省令で定めるところによりあらかじめ税関長に届け出た場合に財務省令で定める方法により納付することを妨げない。

Article 9-4A person seeking to pay customs duties (excluding customs duties on postal items to which the official assessment system applies; hereinafter the same applies in this Article) must pay the amount equivalent to that of the duties, accompanied by a written statement of payment (or a written notice to pay duties, if one has been delivered) to the Bank of Japan (including agents authorized to receive national taxes) or customs officials authorized to receive customs duties; provided, however, that payment in securities as prescribed by the Act on Payment of Revenues in Securities (Act No. 10 of 1916) or, in the case of payment subject to advance notice to the Director General of Customs as prescribed by Ministry of Finance Order, payment using such means as may be prescribed by the Order, is not precluded.

第九条の五関税は、国税徴収法（昭和三十四年法律第百四十七号）、地方税法（昭和二十五年法律第二百二十六号）その他の法令の規定にかかわらず、当該関税を徴収すべき外国貨物について、他の公課及び債権に先だつて徴収する。

Article 9-5(1)Notwithstanding the provisions of the National Tax Collection Act (Act No. 147 of 1959), the Local Tax Act (Act No. 226 of 1950), and other laws and regulations, customs duties are collected prior to the collection of any other public charges or claims, for foreign cargo for which customs duties are to be collected.

２国税徴収の例により徴収する場合における関税及びその滞納処分費の徴収の順位は、それぞれ国税徴収法に規定する国税及びその滞納処分費と同順位とする。この場合においては、前項の規定の適用を妨げない。

(2)The order of priority for collection of customs duties and expenses incurred for measures to collect arrears when they are collected using the same rule as that used for collection of national taxes is the same as that for collection of national taxes and expenses incurred for measures to collect arrears as provided for by the National Tax Collection Act.In this case, application of the preceding paragraph is not precluded.

第九条の六この法律又は関税定率法その他関税に関する法律の規定により提供する関税の担保の種類については、国税通則法第五十条（担保の種類）の規定を準用する。

Article 9-6(1)The provisions of Article 50 (Types of Security) of the Act on General Rules for National Taxes apply mutatis mutandis to the types of the security for customs duties that is provided pursuant to the provisions of this Act, the Customs Tariff Act, and other laws concerning customs duties.

２前項の担保の提供について必要な事項は、政令で定める。

(2)Necessary particulars concerning provision of security referred to in the preceding paragraph are prescribed by Cabinet Order.

第十条関税の担保として金銭を提供した納税義務者は、政令で定めるところにより、担保として提供した金銭をもつて関税の納付に充てることができる。

Article 10(1)Pursuant to the provisions of Cabinet Order, a person liable to pay customs duties that has provided money as the security for customs duties may allocate the money provided as security to the payment of customs duties.

２国税通則法第五十二条（担保の処分）の規定は、関税の担保が提供された場合において、納税義務者が第九条（申告納税方式による関税等の納付）の規定により関税を納付すべき期限（第九条の二第一項から第三項まで（納期限の延長）の規定により関税を納付すべき期限が延長された場合にあつては、当該延長された期限）又は第九条の三第二項（納税の告知）の納期限（延滞税については、その計算の基礎となる関税のこれらの納期限。第十一条（関税の徴収）及び第十二条第一項ただし書（延滞税の額の計算の特例）においてこれらの期限を「納期限」という。）までに関税を完納しないときについて準用する。

(2)If security has been provided for customs duties, the provisions of Article 52 (Disposal of Security) of the Act on General Rules for National Taxes apply mutatis mutandis if a person liable to pay customs duties fails to pay the full amount of customs duties within the deadline by which the person is required to pay the customs duties pursuant to Article 9 (Payment of Customs Duties under the Self-Assessment System) (if the deadline by which the person is required to pay a customs duties has been extended pursuant to the provisions of Article 9-2, paragraphs (1) to (3) (Extension of Payment Deadline), by the extended deadline) or payment deadline referred to in Article 9-3, paragraph (2) (Notice to Pay Duties) (with respect to tax on delinquency, by the deadline for the payment of customs duties that form the basis for calculating the tax on delinquency; any such deadline is referred to as a "payment deadline" in Article 11 (Collection of Customs Duties) and in the proviso to Article 12 (Special Provisions for Calculation of the Amount of the Tax on Delinquency)).

３前条第一項において準用する国税通則法第五十条第六号（担保の種類）の保証人は、国税徴収法第十章（罰則）の規定の適用については、納税者とみなす。

(3)The guarantor referred to in Article 50, item (vi) (Types of Security) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, is deemed to be a taxpayer for the purpose of application of the provisions of Chapter 10 (Penal Provisions) of the National Tax Collection Act.

第十条の二税関長は、必要があると認めるときは、その徴収する関税について、他の税関長に徴収の引継ぎをすることができる。

Article 10-2(1)If the Director General of Customs finds it to be necessary to do so, the Director General may hand over the collection of customs duties to any other Director General of Customs.

２前項の規定により徴収の引継ぎがあつたときは、その引継ぎを受けた税関長は、遅滞なく、その旨をその関税の納税義務者に通知するものとする。

(2)If the collection of customs duties has been handed over pursuant to the provisions of the preceding paragraph, the Director General of Customs to whom this has been handed over is to notify the person liable to pay customs duties of this without delay.

第十一条関税が納期限までに完納されない場合（当該関税につき担保の提供がある場合を除く。）及び国税通則法第三十八条第一項各号（繰上請求）に掲げる場合に該当し、納付すべき税額の確定した関税がその納期限までに完納されないと認められる場合又は特例申告貨物につき納付すべき関税（納付すべき税額が確定したものを除く。）でその確定後においては当該関税の徴収を確保することができないと認められるものがある場合における当該関税の徴収については、国税徴収の例による。

Article 11If customs duties are not fully paid by the payment deadline (unless security is provided for the customs duties); if it is found that the amount payable that has been determined for customs duties will not be paid in full by the payment deadline in a case as set forth in one of the items of Article 38, paragraph (1) (Request for Advance Payment) of the Act on General Rules for National Taxes; or if it is found that there are customs duties payable for specially declared cargo (excluding customs duties for which the amount payable has been determined) whose collection cannot be ensured after the amount payable is determined; the collection of the relevant customs duties is governed by the rules used for the collection of national taxes.

第十二条納税義務者が法定納期限までに関税（附帯税を除く。以下この条において同じ。）を完納しない場合又は第十三条の二（過大な払戻し等に係る関税額の徴収）の規定により過大に払戻し若しくは還付を受けた関税額を徴収される場合には、当該納税義務者は、その未納又は徴収に係る関税額に対し、法定納期限（当該過大に払戻し又は還付を受けた関税については、その払戻し又は還付を受けた日）の翌日から当該関税額を納付する日までの日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する延滞税を併せて納付しなければならない。ただし、納期限（当該過大に払戻し又は還付を受けた関税については、その納税告知に係る納期限）の翌日から二月を経過する日後の延滞税の額は、その未納に係る関税額に年十四・六パーセントの割合を乗じて計算した額とする。

Article 12(1)If a person liable to pay customs duties fails to fully pay customs duties (excluding a secondary tax; hereinafter the same applies in this Article) by the statutory payment deadline, or if the person is required to pay the amount of customs duties repaid in excess or over-refunded pursuant to the provisions of Article 13-2 (Collection of Customs Duties in the Case of Over-refund), besides the amount of customs duties unpaid or to be collected, the person must pay a tax on delinquency in an amount equivalent to that calculated by multiplying the amount unpaid or to be collected by an annual rate of 7.3 percent, according to the number of days from the day following the statutory deadline (in the case of customs duties repaid in excess or over-refunded, from the day on which customs duties are so repaid or over-refunded) until the day on which the amount of customs duties are paid; provided, however, that the amount of the tax on delinquency to be paid after the final day in the two-month period that begins on the day after the payment deadline (with respect to customs duties so repaid in excess or over-refunded, from the day following the payment deadline associated with the notice to pay duties) is calculated by multiplying the amount of customs duties unpaid by an annual rate of 14.6 percent.

２前項の場合において、納税義務者がその未納又は徴収に係る関税額の一部を納付したときは、その納付の日の翌日以後の期間に係る延滞税の額の計算の基礎となる関税額は、同項の未納又は徴収に係る関税額からその一部納付に係る関税額を控除した額による。

(2)In the case referred to in the preceding paragraph, if a person liable to pay customs duties has paid part of the amount of customs duties that were unpaid or subject to collection, the amount of customs duties that forms the basis for calculating the amount of the tax on delinquency in the period on or after the day following the date on which those customs duties have been paid is the amount of customs duties obtained by deducting the amount of customs duties partly paid from that of customs duties unpaid or subject to collection as referred to in the preceding paragraph.

３延滞税の額の計算の基礎となる関税額が一万円未満である場合においては、第一項の規定を適用せず、当該関税額に一万円未満の端数がある場合においては、これを切り捨てて計算する。

(3)If the amount of customs duties that is used as the basis for calculating the amount of the tax on delinquency is less than 10,000 yen, paragraph (1) does not apply; amounts of customs duties that are used as the basis for calculating this are rounded down to the nearest 10,000 yen.

４延滞税の額が千円未満である場合においては、これを徴収せず、当該延滞税の額に百円未満の端数がある場合においては、これを切り捨てる。

(4)If the amount of the tax on delinquency is less than 1,000 yen, it is not collected; amounts of tax on delinquency are rounded down to the nearest 100 yen.

５第一項の場合において、その納税義務者が納付した税額が同項の未納又は徴収に係る関税額に達するまでは、その納付した税額は、当該関税額に充てられたものとする。

(5)In the case referred to in paragraph (1), until the amount of customs duties paid by a person liable to pay customs duties reaches the amount of customs duties unpaid or to be collected as referred to in that paragraph, the amount of customs duties so paid is deemed to have been allocated to the amount of customs duties unpaid or to be collected.

６第一項の場合において、やむを得ない理由により税額等に誤りがあつたため同項の法定納期限後に同項の未納に係る関税額が確定し、かつ、その事情につき政令で定めるところにより税関長の確認があつたときは、その税額に係る延滞税については、当該法定納期限の翌日から当該関税につき修正申告をした日又は更正通知書若しくは賦課決定通知書が発せられた日までの日数に対応する部分の金額を免除する。

(6)In the case referred to in paragraph (1), if the determination of an amount of customs duties that are unpaid as referred to in that paragraph occurs after the statutory payment deadline referred to in that paragraph due to an error in the amount of duties or assessment basis that is caused by compelling grounds, and if these circumstances are confirmed by the Director General of Customs pursuant to the provisions of Cabinet Order, a waiver is given for the amount of the tax on delinquency associated with the unpaid amount of duties that is for the number of days from the day after the statutory deadline until either the day on which the person makes an amended declaration for those customs duties or the day on which a written reassessment notice or written official assessment decision notice is issued.

７第一項の場合において、次の各号に掲げる場合のいずれかに該当するときは、その関税に係る延滞税については、当該各号に定める金額を免除する。ただし、第一号に掲げる場合において、前条の規定によりその例によるものとされる国税徴収法（以下この項及び次項において「例による国税徴収法」という。）第百五十四条第一項（滞納処分の停止の取消し）又は第百五十二条第三項若しくは第四項（換価の猶予に係る分割納付、通知等）において準用する国税通則法第四十九条第一項（納税の猶予の取消し）の規定による取消しの基因となるべき事実が生じたときは、その生じた日以後の期間に対応する部分の金額については、税関長は、その免除をしないことができる。

(7)In the case referred to in paragraph (1), if the situation falls under any of the cases set forth in the following items, a waiver is given for the amount specified in the following items for the tax on delinquency associated with those customs duties; provided, however, that in the case set forth in item (i), if a fact has arisen that would cause a revocation under Article 49, paragraph (1) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 154, paragraph (1) (Cancellation of the Discontinuance of Measures to Collect Arrears), or Article 152, paragraph (3) or (4) (Installment Payment of Taxes Pertaining to Grace Period for Asset Conversion and Notice), of the National Tax Collection Act, to be applied as a rule (hereinafter referred to as "the National Tax Collection Act, applied as a rule" in this paragraph and in the following paragraph) pursuant to the provisions of the preceding Article, the Director General of Customs may elect not to waive the part of the amount that is for the period after the day on which that fact arises:

８第一項の場合において、次の各号に掲げる場合のいずれかに該当するときは、税関長は、その関税に係る延滞税につき、当該各号に定める金額を限度として、免除することができる。

(8)In the case referred to in paragraph (1), if the situation falls under any of the cases set forth in the following items, the Director General of Customs may waive the tax on delinquency for the customs duties in question, within the limit of the amount as specified respectively in the following items:

９第一項及び第十一項第一号において「法定納期限」とは、当該関税を課される貨物を輸入する日（輸入の許可を受ける貨物については、当該許可の日）とする。ただし、次の各号に掲げる関税については、当該各号に定める期限又は日（第三号又は第四号に掲げる関税につき当該各号の書類が二回以上にわたつて発せられた場合には、その最初に発せられた日）とする。

(9)The "statutory payment deadline" as used in paragraph (1) and paragraph (11), item (i) is the day on which a person imports the cargo for which the relevant customs duties are imposed (or, with respect to cargo which require import permission, the date of the permission); provided, however, that with respect to customs duties set forth in the following items, the "statutory payment deadline" is the deadline or day as specified respectively in the following items (when the documents referred to in item (iii) or (iv), related to customs duties set forth in the items are issued at least two times, the date on which the first document is issued):

１０修正申告（偽りその他不正の行為により関税を免れ、又は関税の払戻し若しくは還付を受けた者が当該関税についての調査があつたことにより当該関税について更正があるべきことを予知してされた修正申告（次項において「特定修正申告」という。）を除く。）又は更正（偽りその他不正の行為により関税を免れ、又は関税の払戻し若しくは還付を受けた者についてされた当該関税に係る更正（同項において「特定更正」という。）を除く。）があつた場合において、次の各号のいずれかに該当するときは、当該修正申告又は更正により納付すべき関税額に係る延滞税については、第一項に規定する日数から当該各号に定める日数を控除して、同項の規定を適用する。

(10)If an amended declaration has been made (excluding an amended declaration that a person avoiding customs duties or receiving a repayment or refund of customs duties by deception or other wrongful acts has made in anticipation of a reassessment being made for the relevant customs duties as a result of an examination having been conducted into those customs duties (such an amended declaration herein is referred to as "specified amended declaration" in the following paragraph)), or if a reassessment has been made (excluding a reassessment of customs duties, the reassessment of which has been conducted against a person who, by deception or other wrongful acts, has evaded customs duties, or has received repayment or refund of customs duties (reassessment herein is referred to as "specified reassessment" in the following paragraph)), if the situation falls under any of the following items, paragraph (1) applies to the tax on delinquency associated with the customs duties to be paid on the basis of the amended declaration or reassessment, after deducting the number of days specified respectively in the following items from the number of days provided for in paragraph (1):

１１修正申告又は納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつた場合において、その申告又は増額更正に係る関税について第七条第一項の規定による申告（特例申告の場合にあつては、期限内特例申告書の提出）又は期限後特例申告書の提出がされており、かつ、当該申告又は期限後特例申告書の提出により納付すべき税額を減少させる更正（以下この項において「減額更正」という。）があつた後に当該修正申告又は増額更正があつたときは、当該修正申告又は増額更正により納付すべき関税（当該申告又は期限後特例申告書に係る税額に達するまでの部分として政令で定める関税に限る。以下この項において同じ。）については、前項の規定にかかわらず、第一項に規定する日数から次に掲げる日数（特定修正申告又は特定更正により納付すべき関税その他の政令で定める関税にあつては、第一号に掲げる日数に限る。）を控除して、同項の規定を適用する。

(11)When an amended declaration is made or reassessment which results in an increase of the amount of duties payable (including similar reassessment prescribed by Cabinet Order; hereinafter referred to as "increase reassessment" in this paragraph) is made, if, with respect to customs duties under the declaration or increase reassessment, a declaration prescribed in Article 7, paragraph (1) (in the case of a special declaration, a special declaration form meeting the deadline) or a postdeadline special declaration form has been submitted, and, after the amount of duties payable has decreased on the basis of that declaration or postdeadline special declaration form (hereinafter referred to as "decrease reassessment" in this paragraph) as a result of reassessment, if the amended declaration or the increase reassessment is then made, notwithstanding the provisions of the preceding paragraph, paragraph (1) applies to customs duties payable on the basis of the amended declaration or increase reassessment (limited to customs duties, as prescribed by Cabinet Order, up to the amount of duties under the declaration or postdeadline special declaration form; hereinafter the same applies in this paragraph) after deducting the number of days set forth in the following items (in the case of customs duties payable on the basis of a specified amended declaration or specified reassessment or other customs duties specified by Cabinet Order, limited to the number of days set forth in item (i)) from the number of days provided for in paragraph (1):

第十二条の二第七条第一項（申告）の規定による申告（以下「当初申告」という。）があつた場合（期限後特例申告書が提出された場合にあつては、次条第一項ただし書又は第六項の規定の適用があるときに限る。）において、修正申告又は更正がされたときは、当該納税義務者に対し、当該修正申告又は更正に基づき第九条第一項又は第二項（申告納税方式による関税等の納付）の規定により納付すべき税額に百分の十の割合（修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正があるべきことを予知してされたものでないときは、百分の五の割合）を乗じて計算した金額に相当する過少申告加算税を課する。

Article 12-2(1)When a declaration prescribed in Article 7, paragraph (1) (Declaration) (hereinafter referred to as "initial declaration") has been made (when a postdeadline special declaration form is submitted, this is limited to when the proviso to paragraph (1) or paragraph (6) of the following Article applies), if an amended declaration or reassessment is made, an additional tax for deficient declaration in an amount equivalent to the amount obtained by multiplying the amount of duties that the person is required to pay pursuant to the provisions of Article 9, paragraph (1) or (2) (Payment of Customs Duties under the Self-Assessment System) based the amended declaration or reassessment, by a rate of 10/100 (or, if an amended declaration has not been made in anticipation of a reassessment being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties, a rate of 5/100, instead of a rate of 10/100) is imposed on the person liable to pay customs duties.

２前項の場合（第四項の規定の適用がある場合を除く。）において、前項に規定する納付すべき税額（同項の修正申告又は更正前に当該修正申告又は更正に係る関税について修正申告又は更正がされたときは、その関税に係る累積増差税額を加算した金額）がその関税に係る当初申告に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、同項の過少申告加算税の額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する税額（同項に規定する納付すべき税額が当該超える部分に相当する税額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。

(2)In the case referred to in the preceding paragraph (unless paragraph (4) applies), if the amount of duties payable as provided for in that paragraph (when, prior to the amended declaration or reassessment referred to in that paragraph, an amended declaration or reassessment has been made with respect to customs duties under the amended declaration or reassessment referred to in that paragraph, this means the amount obtained by adding the cumulative additional amount of duties associated with those customs duties) exceeds the amount equivalent to the amount of duties under the initial declaration or 500,000 yen, whichever is larger, the amount of additional tax for deficient declaration referred to in that paragraph, notwithstanding the provisions of that paragraph, is the amount obtained by adding to the amount calculated pursuant to the provisions of that paragraph an amount obtained by multiplying the amount equivalent to that excess amount (or the amount of duties payable provided for in that paragraph, if this is less than the amount of duties equivalent to that excess amount) by a rate of 5/100.

３次の各号に掲げる場合には、前二項に規定する納付すべき税額から当該各号に定める税額として政令で定めるところにより計算した金額を控除して、前二項の規定を適用する。

(3)In a case as set forth in one of the following items, the amount calculated pursuant to the provisions of Cabinet Order as the amount of duties set forth in the relevant item is deducted from the amount of duties payable as provided for in the preceding two paragraphs, and the provisions of the preceding two paragraphs apply:

４第一項の規定は、修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正があるべきことを予知してされたものでない場合において、その申告に係る関税についての調査に係る第百五条の二（輸入者に対する調査の事前通知等）において準用する国税通則法第七十四条の九第一項第四号及び第五号（納税義務者に対する調査の事前通知等）に掲げる事項その他政令で定める事項の通知（次条第五項において「調査通知」という。）がある前に行われたものであるときは、適用しない。

(4)The provisions of paragraph (1) do not apply if an amended declaration was not made in anticipation of a reassessment being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties, and the amended declaration was made before notice was given with respect to the matters set forth in Article 74-9, paragraph (1), items (iv) and (v) (Prior Notice of Examination to Taxpayers) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 105-2 (Prior Notice of Examination to Importers) as it pertains to an examination of the customs duties under the declaration and other matters specified by Cabinet Order (this notice is referred to as "notice of examination" in paragraph (5) of the following Article).

５前条第三項及び第四項（延滞税）の規定は、過少申告加算税について準用する。この場合において、同条第三項中「関税額」とあるのは「税額」と、「第一項」とあるのは「次条第一項及び第二項」と、同条第四項中「千円」とあるのは「五千円」と読み替えるものとする。

(5)The provisions of paragraphs (3) and (4) of the preceding Article (Tax on Delinquency) apply mutatis mutandis to an additional tax for deficient declaration.In this case, the terms "amount of customs duties" and "paragraph (1)" in paragraph (3) of that Article are deemed to be replaced with "amount of duties" and "paragraphs (1) and (2) of the following Article", respectively, and the term "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "5,000 yen."

６第二項に規定する累積増差税額とは、第一項の修正申告又は更正前にされたその関税についての修正申告（第四項の規定の適用を受けるものを除く。）又は更正に基づき第九条第一項又は第二項の規定により納付すべき税額の合計額（当該関税について、当該納付すべき税額を減少させる更正又は更正に係る不服申立て若しくは訴えについての決定、裁決若しくは判決による原処分の異動があつたときはこれらにより減少した部分の税額に相当する金額を控除した金額とし、第三項の規定の適用があつたときは同項の規定により控除すべきであつた金額を控除した金額とする。）をいう。

(6)The "cumulative additional amount of duties" provided for in paragraph (2) means the total amount of duties: pursuant to the provisions of Article 9, paragraph (1) or (2), to be paid on the basis of an amended declaration (excluding an amended declaration to which paragraph (4) applies) or reassessment for the customs duties, which was made prior to the amended declaration or reassessment referred to in paragraph (1) (if, with respect to the customs duties, any reassessment to decrease the amount of duties payable was made, or any changes in the original disposition was made on the basis of the determination, administrative determination, or judgment given on an objection or action pertaining to reassessment, the amount equivalent to the amount of duties so decreased is deducted from the total amount of duties and if paragraph (3) was applied, then the amount which should have been deducted pursuant to the provisions of that paragraph is deducted from the total amount of duties).

第十二条の三次の各号のいずれかに該当する場合には、当該納税義務者に対し、当該各号に規定する申告、決定又は更正に基づき第九条第二項（申告納税方式による関税等の納付）の規定により納付べき税額に百分の十五の割合（期限後特例申告書の提出又は第二号の修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正又は第七条の十六第二項（更正及び決定）の規定による決定（以下この節において「更正決定」という。）があるべきことを予知してされたものでないときは、百分の十の割合）を乗じて計算した金額に相当する無申告加算税を課する。ただし、当初申告が必要とされている貨物につきその輸入の時（特例申告にあつては、特例申告書の提出期限）までに当該申告がなかつたことについて正当な理由があると認められる場合は、この限りでない。

Article 12-3(1)If the situation falls under any of the following items, an additional tax for non-declaration is imposed on a person liable to pay customs duties in an amount equivalent to the amount calculated by multiplying the amount of customs duties that the person is required to pay pursuant to the provisions of Article 9, paragraph (2) (Payment of Customs Duties under the Self-Assessment System) on the basis of the declaration, determination, or reassessment as provided for respectively in the following items by a rate of 15/100 (if submission of a postdeadline special declaration form or an amended declaration referred to in item (ii) has not been made in anticipation of a reassessment or determination prescribed in Article 7-16, paragraph (2) (Reassessment and Determination) (hereinafter referred to as "reassessment or determination" in this Section) being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties, then by a rate of 10/100, instead of 15/100); provided, however, that this does not apply if there are legitimate grounds for not having made the initial declaration by the time of import of cargo for which the declaration is required (in the case of a special declaration, within the submission deadline for a special declaration form):

２前項の場合（同項ただし書又は第六項の規定の適用がある場合を除く。）において、前項に規定する納付すべき税額（同項第二号の修正申告又は更正がされたときは、その関税に係る累積納付税額を加算した金額）が五十万円を超えるときは、同項の無申告加算税の額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する税額（同項に規定する納付すべき税額が当該超える部分に相当する税額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。

(2)In the case referred to in the preceding paragraph (but not if the proviso to the paragraph or paragraph (6) applies), if the amount of duties payable, as provided for in the preceding paragraph (if an amended declaration or reassessment as referred to in item (ii) of that paragraph has been made, the amount arrived at by adding the cumulative amounts of duties payable associated with those customs duties) exceeds 500,000 yen, the amount of the additional tax for non-declaration referred to in that paragraph, notwithstanding the provisions of that paragraph, is the amount obtained by adding to the amount calculated pursuant to the provisions of that paragraph an amount obtained by multiplying the amount of duties equivalent to the excess amount (or the amount of duties payable as provided for in that paragraph, if this is less than the amount of duties equivalent to the excess amount) by a rate of 5/100.

３第一項の規定に該当する場合（同項ただし書若しくは第六項の規定の適用がある場合又は期限後特例申告書の提出若しくは第一項第二号の修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正決定があるべきことを予知してされたものでない場合を除く。）において、その期限後特例申告書の提出若しくは修正申告又は更正決定があつた日の前日から起算して五年前の日までの間に、関税について、無申告加算税（期限後特例申告書の提出又は同号の修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正決定があるべきことを予知してされたものでない場合において課されたものを除く。）又は重加算税（次条第三項において「無申告加算税等」という。）を課されたことがあるときは、第一項の無申告加算税の額は、前二項の規定にかかわらず、前二項の規定により計算した金額に、第一項に規定する納付すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。

(3)When the situation falls under paragraph (1) (this excludes if the proviso to the paragraph or paragraph (6) applies, or if the submission of a postdeadline special declaration form or an amended declaration referred to in paragraph (1), item (ii) has not been made in anticipation of a reassessment or determination being made in connection with the customs duties under the declaration as a result of there having been an examination into those duties), if an additional tax for non-declaration (excluding an additional tax for non-declaration that is imposed if the submission of a postdeadline special declaration form or an amended declaration referred to in that item has not been made in anticipation of a reassessment or determination being made in connection with the customs duties under the declaration as a result of there having been an examination into those duties) or heavy additional tax (referred to as "additional tax for non-declaration, etc." in paragraph (3) of the following Article) was imposed with respect to customs duties during five years preceding the date on which the postdeadline special declaration form was submitted, or the amended declaration or reassessment or determination was made, the amount of additional tax for non-declaration referred to in paragraph (1), notwithstanding the provisions of the preceding two paragraphs, is the amount obtained by adding to the amount calculated pursuant to the provisions of the preceding two paragraphs an amount obtained by multiplying the amount of duties payable, as prescribed in paragraph (1) by a rate of 10/100.

４前条第三項（第一号に係る部分に限る。）の規定は、第一項第二号の場合について準用する。

(4)The provisions of paragraph (3) of the preceding Article (limited to the provisions concerning item (i)) apply mutatis mutandis to the case referred to in paragraph (1), item (ii).

５期限後特例申告書の提出又は第一項第二号の修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正決定があるべきことを予知してされたものでない場合において、その申告に係る関税についての調査通知がある前に行われたものであるときは、その申告に基づき第九条第二項の規定により納付すべき税額に係る第一項の無申告加算税の額は、同項及び第二項の規定にかかわらず、当該納付すべき税額に百分の五の割合を乗じて計算した金額とする。

(5)Notwithstanding the provisions of paragraphs (1) and (2), if the submission of a postdeadline special declaration form or an amended declaration referred to in paragraph (1), item (ii) has not been made in anticipation of a reassessment or determination being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties, and that submission or amended declaration has been made before a notice of examination for customs duties under the declaration was given, the amount of additional tax for non-declaration referred to in paragraph (1) that is associated with the amount of duties that the person is required to pay pursuant to the provisions of Article 9, paragraph (2) on the basis of that declaration is the amount obtained by multiplying the amount of duties payable by a rate of 5/100.

６第一項の規定は、期限後特例申告書の提出が、その申告に係る関税についての調査があつたことにより当該関税について第七条の十六第二項の規定による決定があるべきことを予知してされたものでない場合において、期限内特例申告書を提出する意思があつたと認められる場合として政令で定める場合に該当してされたものであり、かつ、その提出期限から一月を経過する日までに行われたものであるときは、適用しない。

(6)If a postdeadline special declaration form has not been filed in anticipation of a determination under Article 7-16, paragraph (2) being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties; a postdeadline special declaration form is filed in conformity with the case prescribed by Cabinet Order as the case in which it is found that a special declaration form meeting the deadline was intended to be submitted; and the postdeadline special declaration form is submitted by the final day in the one-month period that starts to run on the submission deadline, paragraph (1) does not apply.

７第十二条第三項及び第四項（延滞税）の規定は、無申告加算税について準用する。この場合において、同条第三項中「関税額」とあるのは「税額」と、「第一項」とあるのは「第十二条の三第一項本文」と、同条第四項中「千円」とあるのは「五千円」と読み替えるものとする。

(7)The provisions of Article 12, paragraphs (3) and (4) (Tax on Delinquency) apply mutatis mutandis to an additional tax for non-declaration.In this case, the terms "amount of customs duties" and "paragraph (1)" in paragraph (3) of that Article are deemed to be replaced with "amount of duties" and "the main clause of paragraph (1) of Article 12-3", respectively, and the term "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "5,000 yen."

８第二項に規定する累積納付税額とは、第一項第二号の修正申告又は更正前にされたその関税についての次に掲げる納付すべき税額の合計額（当該関税について、当該納付すべき税額を減少させる更正又は更正に係る不服申立て若しくは訴えについての決定、裁決若しくは判決による原処分の異動があつたときはこれらにより減少した部分の税額に相当する金額を控除した金額とし、第四項において準用する前条第三項の規定の適用があつたときは同項の規定により控除すべきであつた金額を控除した金額とする。）をいう。

(8)The "cumulative amount of duties payable" provided for in paragraph (2) means the total amount of duties payable, as set forth in the following items with respect to the customs duties prior to the amended declaration or reassessment as referred to in paragraph (1), item (ii) (when, with respect to the customs duties, any reassessment to decrease the amount of duties payable was made or any changes in the original disposition were made on the basis of the determination, administrative determination, or judgment given on an objection or action concerning a reassessment, the amount equivalent to the amount of duties so decreased is deducted from the total amount of duties payable and if paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to paragraph (4) is applied, the amount obtained after deducting an amount which should have been deducted pursuant to the provisions of that paragraph is deducted from the total amount of duties payable):

第十二条の四第十二条の二第一項（過少申告加算税）の規定に該当する場合（修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正があるべきことを予知してされたものでない場合を除く。）において、納税義務者がその関税の課税標準等（第七条第二項（申告）に規定する輸入申告書に記載すべき事項又は第七条の二第一項（申告の特例）に規定する特例申告書に記載すべき事項をいう。以下この条において同じ。）又は納付すべき税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、その隠蔽し、又は仮装したところに基づき納税申告をしていたときは、当該納税義務者に対し、政令で定めるところにより、過少申告加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されていないものに基づくことが明らかであるものがあるときは、当該隠蔽し、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算税に代え、当該基礎となるべき税額に百分の三十五の割合を乗じて計算した金額に相当する重加算税を課する。

Article 12-4(1)When the situation falls under Article 12-2, paragraph (1) (Additional Tax for Deficient Declaration) (but not if an amended declaration has not been made in anticipation of a reassessment being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties), if a person liable to pay customs duties conceals or disguises either wholly or partly the basis for assessing duties or the equivalent (meaning matters to be stated in an import declaration form provided for in Article 7, paragraph (2) (Declaration) or those to be stated in a special declaration form provided for in Article 7-2, paragraph (1) (Special Provisions for Declaration); hereinafter the same applies in this Article) or the facts forming the basis for calculating the amount of duties payable and files a declaration for payment, based on the facts so concealed or disguised, pursuant to the provisions of Cabinet Order, a heavy additional tax is imposed on that person in an amount equivalent to the amount obtained by multiplying the amount of duties that forms the basis for calculating the amount of additional tax for deficient declaration by a rate of 35/100, in lieu of the additional tax for deficient declaration pertaining to the amount of duties that forms the basis for calculating the amount of those additional duties (if it is evident that there is any amount of duties which is calculated on the basis of facts not concealed or disguised, the amount of duties obtained by deducting the amount equivalent to the amount of duties calculated, pursuant to the provisions of Cabinet Order, on the basis of the facts not so concealed or disguised).

２前条第一項の規定に該当する場合（同項ただし書若しくは同条第六項の規定の適用がある場合又は期限後特例申告書の提出若しくは同条第一項第二号の修正申告が、その申告に係る関税についての調査があつたことにより当該関税について更正決定があるべきことを予知してされたものでない場合を除く。）において、納税義務者がその関税の課税標準等又は納付すべき税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、その隠蔽し、又は仮装したところに基づき同項各号のいずれかに該当することとなつたときは、当該納税義務者に対し、政令で定めるところにより、無申告加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されていないものに基づくことが明らかであるものがあるときは、当該隠蔽し、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る無申告加算税に代え、当該基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算税を課する。

(2)When the situation falls under paragraph (1) of the preceding Article (but not if the proviso to the paragraph or paragraph (6) of that Article applies, or if the submission of a postdeadline special declaration form or an amended declaration referred to in paragraph (1), item (ii) of that Article has not been made in anticipation of a reassessment or determination being made in connection with the customs duties under the relevant declaration as a result of there having been an examination into those duties), if a person liable to pay customs duties conceals or disguises either wholly or partly the basis for assessing duties or the equivalent or the facts that form the basis for calculating the amount of duties payable and if the situations as set forth in any of the items of that paragraph occur as a result of such concealment or disguise, pursuant to the provisions of Cabinet Order, a heavy additional tax is imposed on that person in an amount equivalent to the amount obtained by multiplying the amount of duty that forms the basis for calculating the amount of additional tax for non-declaration by a rate of 40/100, in lieu of the additional tax for non-declaration associated with the amount of duties that forms the basis for calculating the amount of the additional duties (if it is evident that there is any amount of duties which is calculated on the basis of the facts not concealed or disguised, the amount of duties obtained by deducting the amount equivalent to the amount of duties calculated, pursuant to the provisions of Cabinet Order, on the basis of the facts not so concealed or disguised).

３前二項の規定に該当する場合において、前二項の規定に規定する税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき期限後特例申告書の提出若しくは修正申告又は更正決定があつた日の前日から起算して五年前の日までの間に、関税について、無申告加算税等を課されたことがあるときは、前二項の重加算税の額は、前二項の規定にかかわらず、前二項の規定により計算した金額に、前二項の規定に規定する基礎となるべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。

(3)When the situation falls under the preceding two paragraphs, if an additional tax for non-declaration, etc. was imposed with respect to customs duties during five years preceding the day on which filing of a postdeadline special declaration form was made or an amended declaration or reassessment or determination was made, on the basis of concealed or disguised facts that form the basis for calculating the amount of duties provided for in the preceding two paragraphs, notwithstanding the provisions of the preceding two paragraphs, the amount of heavy additional tax referred to in the preceding two paragraphs is the amount obtained by adding to the amount calculated pursuant to the provisions of the preceding two paragraphs an amount calculated by multiplying the amount of duties that forms the basis of calculation provided for in the preceding two paragraphs by a rate of 10/100.

４第十二条第三項及び第四項（延滞税）の規定は、重加算税について準用する。この場合において、同条第三項中「関税額」とあるのは「税額」と、「第一項」とあるのは「第十二条の四第一項及び第二項」と、同条第四項中「千円」とあるのは「五千円」と読み替えるものとする。

(4)The provisions of Article 12, paragraphs (3) and (4) (Tax on Delinquency) apply mutatis mutandis to a heavy additional tax.In this case, the terms "amount of customs duties" and "paragraph (1)" in paragraph (3) of that Article are deemed to be replaced with "amount of duties" and "Article 12-4, paragraphs (1) and (2)", respectively, and the term "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "5,000 yen."

第十三条税関長は、関税（滞納処分費を含む。以下この条において同じ。）に過誤納金があるときは、遅滞なく、金銭で還付しなければならない。

Article 13(1)When there is any amount of customs duties paid in excess or in error (including charges incurred for measures to collect arrears; hereinafter the same applies in this Article), the Director General of Customs refunds the amount in money without delay.

２前項の過誤納金を還付し、又は第七項の規定により還付すべき金額を充当する場合には、次の各号に掲げる区分に応じ、当該各号に定める日の翌日から還付のため支払決定をする日又は充当をする日までの期間の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下この条並びに附則第五項及び第六項において「還付加算金」という。）をその還付し、又は充当すべき金額に加算する。

(2)When the amount paid in excess or in error as referred to in the preceding paragraph is refunded, or the amount of money to be refunded is allocated pursuant to the provisions of paragraph (7), the amount calculated by multiplying the amount to be so refunded or allocated by the annual rate of 7.3 percent according to the number of days during the period from the day following the date specified in each of the following items for the category of payment in excess or in error as set forth respectively therein until the day on which the decision for refund is made or until the day on which the allocation is made is added to the amount to be so refunded or allocated (hereinafter in this Article and paragraphs (5) and (6) of the Supplementary Provisions, the amount so calculated is referred to as "interest on tax refund"):

３前項の場合において、次の各号のいずれかに該当するときは、当該各号に定める期間を同項に規定する期間から控除しなければならない。

(3)In the case referred to in the preceding paragraph, if the situation falls under any of the following items, the period specified therein is deducted from the period provided for in that paragraph:

４第二項の規定は、還付加算金の計算の基礎となる過誤納金の額が一万円未満である場合においては適用せず、当該過誤納金の額に一万円未満の端数がある場合においては、その端数を切り捨てる。

(4)The provisions of paragraph (2) do not apply if the amount paid in excess or in error that is used as the basis for calculating the interest on a tax refund is less than 10,000 yen; amounts paid in excess or in error that are used as the basis for calculating the interest on tax refunds are rounded down to the nearest 10,000 yen.

５前三項の規定により計算した還付加算金の額が千円未満である場合においては、還付加算金は加算せず、還付加算金の額に百円未満の端数がある場合においては、その端数を切り捨てる。

(5)Interest is not added to a tax refund if the amount of interest on the tax refund that has been calculated pursuant to the provisions of the preceding three paragraphs is less than 1,000 yen; amounts of interest on tax refunds are rounded down to the nearest 100 yen.

６二回以上に分けて納付した関税について過誤納を生じた場合における第二項の規定の適用については、過誤納金の額に相当する関税は、最後の納付の日に納付があつたものとし、当該過誤納金の額がその日の納付額を超える場合においては、過誤納金の額に達するまで順次に遡つてそれぞれの納付の日にその納付があつたものとする。

(6)For the purpose of application of paragraph (2) when payment in excess or in error is made with respect to the customs duties paid in two or more installments, the amount of customs duties equivalent to the amount paid in excess or in error is deemed to have been paid on the day of the most recent payment and if the amount paid in excess or in error exceeds the amount paid on that day, the amount of customs duties equivalent to the excess amount is deemed to have been paid on the day of earlier payment on which the amount of customs duties paid in installments reaches the amount paid in excess or in error.

７税関長は、第一項の過誤納金を還付すべき場合において、その還付を受けるべき者につき納付すべきこととなつた関税があるときは、政令で定めるところにより、その還付すべき金額をその関税に充当する。

(7)When the amount paid in excess or in error as referred to in paragraph (1) is to be refunded, if there are customs duties that the person entitled to receive the refund is required to pay, pursuant to the provisions of Cabinet Order, the Director General of Customs appropriates the amount to be refunded to those customs duties.

第十三条の二税関長は、関税定率法第十条第二項（変質、損傷等の場合のもどし税）その他政令で定める関税に関する法律の規定による関税の払いもどし又は還付が、これを受ける者の申請に基づいて過大な額で行なわれた場合には、国税徴収の例により、その過大であつた部分の金額に相当する関税額を当該関税の払いもどし又は還付を受けた者から徴収する。

Article 13-2When repayment or refund of customs duties as prescribed in Article 10, paragraph (2) (Refund of Customs Duties in the Case of Deterioration and Damage) of the Customs Tariff Act or other laws concerning customs duties prescribed by Cabinet Order, upon application from a person who receives the repayment or refund, has been made in excess of the amount to be repaid or refunded, the Director General of Customs collects the amount of customs duties equivalent to the excess amount from the person who has received the repayment or refund, using the same rule as collection of national taxes.

第十三条の三輸入の許可又は第七十三条第一項（輸入の許可前における貨物の引取り）の規定による税関長の承認を受けて引き取られた貨物について、納付された関税に不足額があつた場合において、当該許可若しくは承認の際当該貨物の輸入者とされた者の住所及び居所が明らかでなく、又はその者が当該貨物の輸入者でないことを申し立てた場合であつて、かつ、当該貨物の輸入に際してその通関業務を取り扱つた通関業者（通関業法第二条第三号（定義）に規定する通関業者をいう。以下同じ。）が、その通関業務の委託をした者を明らかにすることができなかつたときは、当該通関業者は、当該貨物の輸入者と連帯して当該関税を納める義務を負う。

Article 13-3If there is a shortfall in the amount of customs duties paid for cargo withdrawn with import permission or with the approval of the Director General of Customs as prescribed in Article 73, paragraph (1) (Withdrawal of Cargo Prior to Import Permission), and the domicile or residence of a person that was determined to be the importer of the cargo at the time of the permission or approval is unknown or if that person claims that they are not the importer of the cargo, and a customs broker (meaning a customs broker provided for in Article 2, item (iii) (Definitions) of the Customs Business Act; the same applies hereinafter) that provided customs clearance services at the time of import of the cargo cannot identify the person that entrusted the broker with the services, the customs broker and the importer of the cargo are jointly and severally liable to pay the customs duties.

第十三条の四国税通則法第百十八条第一項及び第二項（国税の課税標準の端数計算）の規定は関税の課税標準の端数計算について、同法第百十九条第一項及び第三項（国税の確定金額の端数計算）の規定は関税の額の端数計算について、同法第百二十条第一項及び第二項（還付金等の端数計算）の規定は関税に係る払いもどし又は還付の額の端数計算について準用する。

Article 13-4The provisions of Article 118, paragraphs (1) and (2) (Numerical Rounding of the Basis for Assessment of National Taxes) of the Act on General Rules for National Taxes apply mutatis mutandis to the numerical rounding of the basis for assessing customs duties, the provisions of Article 119, paragraphs (1) and (3) (Numerical Rounding of the Determined Amount of National Tax) of that Act apply mutatis mutandis to the numerical rounding of the amount of customs duties, and the provisions of Article 120, paragraphs (1) and (2) (Numerical Rounding of Refund Money) of that Act apply mutatis mutandis to the numerical rounding of the amounts of repaid or refunded customs duties.

第十四条関税についての更正、決定又は賦課決定は、これらに係る関税の法定納期限等から五年（第六条の二第一項第二号イ又はホ（税額の確定の方式）に規定する関税で課税標準の申告があつたものに係る賦課決定については、三年）を経過した日以後においては、することができない。

Article 14(1)A reassessment, determination, or official assessment decision for customs duties may not be made once five years has passed since the statutory payment deadline or equivalent day for the customs duties concerned (or, with respect to the official assessment decision associated with a customs duties provided for in Article 6-2, paragraph (1), item (ii)(a) or (ii)(e) (Systems for Determining Amount of Duties) in connection with which the basis for assessing duties has been declared, a period of three years).

２前項の規定により更正をすることができないこととなる日前六月以内にされた更正の請求に係る更正又は当該更正に伴つて行われることとなる過少申告加算税、無申告加算税若しくは重加算税についてする賦課決定は、同項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。

(2)Notwithstanding the provisions of the preceding paragraph, it is permissible to make the reassessment requested in a request for reassessment that has been filed within the six months prior to the day on which the provisions of the preceding paragraph render it no longer permissible to make a reassessment, or to make any official assessment decision for additional tax for deficient declaration, additional tax for non-declaration, or heavy additional tax that is made as a result of that reassessment, until the final day in the six-month period after the day on which the request for reassessment is filed.

３偽りその他不正の行為により関税を免れ、又は関税を納付すべき貨物について関税を納付しないで輸入した場合における当該貨物に係る関税についての更正、決定又は賦課決定は、前二項の規定にかかわらず、法定納期限等から七年を経過する日まで、することができる。

(3)Notwithstanding the provisions of the preceding two paragraphs, if a person has evaded customs duties through deception or other wrongful acts or has imported dutiable cargo without paying customs duties, the reassessment, determination, or official assessment decision regarding the cargo may be made up until the final day in the seven-year period following the statutory payment deadline or equivalent day.

４更正の請求をすることができる期限について第二条の二において準用する国税通則法第十条第二項（期間の計算及び期限の特例）の規定又は第二条の三（災害による期限の延長）の規定の適用がある場合において、これらの規定により更正の請求をすることができることとされる期間にされた更正の請求に係る更正又は当該更正に伴つて行われることとなる過少申告加算税、無申告加算税若しくは重加算税についてする賦課決定は、前三項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。

(4)Notwithstanding the provisions of the preceding three paragraphs, if the provisions of Article 10, paragraph (2) (Special Provisions for Computation of the Period and for Deadline) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 2-2, or Article 2-3 (Extension of Deadlines Due to Disasters) apply to the deadline by which a person may request a reassessment, it is permissible to make the reassessment requested in a request for reassessment that has been filed within the period during which those provisions prescribe it to be permissible to make a request for reassessment, and any official assessment decision for additional tax for deficient declaration, additional tax for non-declaration, or heavy additional tax that is made as a result of that reassessment, until the final day in the six-month period after the day on which the request for the reassessment is filed.

５この条及び次条第一項において「法定納期限等」とは、当該関税（過少申告加算税、無申告加算税又は重加算税にあつては、その納付の起因となつた関税）を課される貨物を輸入する日（輸入の許可を受ける貨物については、当該許可の日）とする。ただし、次の各号に掲げる関税については、当該各号に定める日又は期限とする。

(5)The "statutory payment deadline or equivalent day" as used in this Article and paragraph (1) of the following Article means the day on which a person imports the cargo (or, with respect to cargo which require import permission, the day of such permission) on which the relevant customs duties are imposed (in the case of additional tax for deficient declaration, additional tax for non-declaration or heavy additional tax, the customs duties that cause additional duties to be paid); provided, however, that the statutory payment deadline or equivalent day for the customs duties set forth in the following items means the day or deadline specified in each item:

第十四条の二関税の徴収を目的とする国の権利（以下この条において「関税の徴収権」という。）は、その関税の法定納期限等（前条第二項又は第四項の規定による更正又は賦課決定により納付すべきものについては、当該更正があつた日とする。）から五年間行使しないことによつて、時効により消滅する。

Article 14-2(1)The right of the State to collect customs duties (hereinafter in this Article referred to as "right to collect customs duties") is extinguished by prescription when the right is not exercised for a period of five years from the statutory payment deadline or equivalent day for the customs duties (with respect to customs duties to be paid as a result of the reassessment or the official assessment decision as prescribed in paragraph (2) or (4) of the preceding Article, the day on which the reassessment is made).

２国税通則法第七十二条第二項（国税の徴収権の消滅時効）及び第七十三条（第三項第四号を除く。）（時効の中断及び停止）の規定は、関税の徴収権の時効について準用する。この場合において、同条第一項中「部分の国税」とあるのは「部分の関税」と、同項第一号中「国税の第三十五条第二項第二号（申告納税方式による国税等の納付）」とあるのは「関税の関税法第九条第二項（申告納税方式による関税等の納付）」と、同項第二号中「重加算税（第六十八条第一項、第二項又は第四項（同条第一項又は第二項の重加算税に係る部分に限る。）（重加算税）の重加算税に限る。）」とあるのは「重加算税」と、「これらの国税」とあるのは「これらの関税」と、「第三十五条第三項」とあるのは「関税法第九条第三項又は第四項」と、同条第三項本文中「国税」とあるのは「関税」と、「若しくはその全部若しくは一部の税額の還付を受けた」とあるのは「又は関税を納付すべき貨物について関税を納付しないで輸入した場合における当該貨物に係る」と、「又は国外転出等特例の適用がある場合の所得税に係る」とあるのは「に係る」と、「法定納期限」とあるのは「関税法第十四条第五項（更正、決定等の期間制限）に規定する法定納期限等（同条第二項又は第四項の規定による更正又は賦課決定により納付すべきものについては、当該更正があつた日。以下この項において「法定納期限」という。）」と、同項ただし書中「国税」とあるのは「関税」と、同項第一号中「納税申告書」とあるのは「納税申告（関税法第七条の十四第一項第一号（修正申告）に規定する納税申告をいう。）に係る書面」と、「当該申告書」とあるのは「当該納税申告に係る書面」と、同項第二号中「更正決定等（加算税に係る賦課決定を除く。）」とあるのは「更正若しくは関税法第七条の十六第二項（更正及び決定）の規定による決定又は賦課決定（過少申告加算税、無申告加算税又は重加算税に係る賦課決定を除く。以下この号において「更正決定等」という。）」と、同項第三号中「国税」とあるのは「関税」と、同条第四項中「延納、納税の猶予」とあるのは「延納」と、「部分の国税」とあるのは「部分の関税」と、「延滞税及び利子税」とあるのは「延滞税」と、同条第五項中「国税（附帯税、過怠税及び国税」とあるのは「関税（附帯税及び関税」と、「当該国税」とあるのは「当該関税」と、「国税に係る延滞税又は利子税についての国税」とあるのは「関税に係る延滞税についての関税」と読み替えるものとする。

(2)The provisions of Article 72, paragraph (2) (Extinctive Prescription of the Right to Collect National Tax) and Article 73 (excluding paragraph (3), item (iv)) (Interruption and Suspension of Prescription) of the Act on General Rules for National Taxes apply mutatis mutandis to the prescription of the right to collect customs duties.In this case, the term "national tax of the part" in paragraph (1) of that Article is deemed to be replaced with "customs duties of the part"; in item (i) of that paragraph, the term "Article 35, paragraph (2), item (ii) (Payment Based on Reassessment or Determination) of national tax" is deemed to be replaced with " Article 9, paragraph (2) (Payment of Customs Duties under the Self-Assessment System) of the Customs Act of customs duties"; in item (ii) of that paragraph, the term "heavy additional tax (limited to the tax prescribed in Article 68, paragraph (1), (2) or (4) (Heavy Additional Tax) (the applicable provision of paragraph (4) is limited to the provisions pertaining to the heavy additional tax referred to in paragraph (1) or (2) of that Article))" is deemed to be replaced with "heavy additional tax", the term "these national taxes" is deemed to be replaced with "these customs duties" and the term "Article 35, paragraph (3)" is deemed to be replaced with "Article 9, paragraph (3) or (4) of the Customs Act"; in the main clause of paragraph (3) of that Article, the term "national tax" is deemed to be replaced with "customs duties", the term "or refunded the whole or part of the tax amount" is deemed to be replaced with "or pertaining to the cargo when it is imported without payment of customs duties payable", the term "pertaining to income tax if the special provisions for overseas transfer, etc. apply" is deemed to be replaced with "pertaining to" and the term "statutory payment deadline" is deemed to be replaced with "statutory payment deadline or equivalent day, as provided for in Article 14, paragraph (5) (Restrictions on the Period for Reassessment and Determination) of the Customs Act (with regard to those cases for which payment is to be made upon reassessment or official assessment decision as prescribed in paragraph (2) or (4) of that Article, the day on which the reassessment is made; hereinafter referred to as "statutory payment deadline" in this paragraph)"; in the proviso to the paragraph, the term "national tax" is deemed to be replaced with "customs duties"; in item (i) of that paragraph, the term "declaration form for tax payment" is deemed to be replaced with "a written form for a duty payment declaration (meaning the duty payment declaration provided for in Article 7-14, paragraph (1), item (i) (Amended Declaration) of the Customs Act" and the term "the declaration form" is deemed to be replaced with "the written form pertaining to the duty payment declaration"; in item (ii) of that paragraph, the term "reassessment, determination, etc. (excluding official assessment decision pertaining to additional tax)" is deemed to be replaced with "reassessment or determination prescribed in Article 7-16, paragraph (2) (Reassessment and Determination) of the Customs Act, or official assessment decision (excluding official assessment decision for additional tax for deficient declaration, additional tax for non-declaration, and heavy additional tax; hereinafter in this item referred to as "reassessment, determination, etc.)"; in item (iii) of that paragraph, the term "national tax" is deemed to be replaced with "customs duties"; in paragraph (4) of that Article, the term "deferment or postponement of tax payment" is deemed to be replaced with "deferment of duty payment," the term "national tax of the part" is deemed to be replaced with "customs duties of the part" and the term "tax on delinquency and interest tax" is deemed to be replaced with "tax on delinquency"; and in paragraph (5) of that Article, the term "national taxes (secondary tax, tax on delinquency, and national tax" is deemed to be replaced with "customs duties (secondary tax and customs duties", the term "the national tax" is deemed to be replaced with "the customs duties," and the term "national tax associated with the tax on delinquency or interest tax" is deemed to be replaced with "customs duties associated with the tax on delinquency".

３関税の徴収権の時効については、この条に別段の定めがあるものを除き、民法（明治二十九年法律第八十九号）の規定を準用する。

(3)Except as otherwise provided for in this Article, the provisions of the Civil Code (Act No. 89 of 1896) apply mutatis mutandis to the prescription of the right to collect customs duties.

第十四条の三関税の過誤納又は関税に関する法律の規定による関税の払戻し若しくは還付に係る国に対する請求権は、その請求をすることができる日から五年間行使しないことによつて、時効により消滅する。

Article 14-3(1)The claim against the State for repayment or refund of customs duties due to payment in excess or in error, or under the provisions of laws related to customs duties extinguish by prescription if the claim is not exercised for a period of five years from the date on which the claim may initially be made.

２国税通則法第七十二条第二項（国税の徴収権の消滅時効）及び前条第三項の規定は、前項の場合について準用する。

(2)The provisions of Article 72, paragraph (2) (Extinctive Prescription of the Right to Collect National Tax) of the Act on General Rules for National Taxes and paragraph (3) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.

第十四条の四削除

Article 14-4Deleted.

第十四条の五第八十五条第一項（公売代金等の充当）（第八十八条（留置貨物）において準用する場合を含む。以下この条において同じ。）又は第百三十四条第五項若しくは第六項（領置物件等の換価代金からの充当又は徴収）に規定する貨物又は物件につきこれらの規定により充て又は徴収する関税及びこれに不足額がある場合に第八十五条第一項又は第十一条（国税徴収の例による徴収）の規定により充て又は徴収する関税の額は、当該貨物又は物件の公売又は売却による代金の額（公売又は売却の費用その他関税に先だつて徴収される費用がある場合には、これらの費用を控除した額）を限度とする。

Article 14-5With respect to cargo provided for in Article 85, paragraph (1) (Allocation of Proceeds from Public Auction) (including as applied mutatis mutandis pursuant to Article 88 (Cargo Being Held); hereinafter the same applies in this Article) or Article 134, paragraph (5) or (6) (Appropriation or Collection from the Realized Proceeds of Retained Objects), the amount of customs duties to be appropriated or collected pursuant to these provisions, and, when any shortfall in the amount of customs duties so appropriated or collected is found, the amount of customs duties to be appropriated or collected pursuant to the provisions of Article 85, paragraph (1) or Article 11 (Collection Governed by the Same Rule as Collection of National Taxes) is limited to the amount of proceeds from public auction or sale of the cargo (when there are expenses incurred for public auction or sales and any other expenses to be collected prior to customs duties, the amount of the proceeds that deducted these expenses).

第二十九条保税地域は、指定保税地域、保税蔵置場、保税工場、保税展示場及び総合保税地域の五種とする。

Article 29Bonded areas include five types, which are designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas.

第三十条外国貨物は、保税地域以外の場所に置くことができない。ただし、次に掲げるものについては、この限りでない。

Article 30(1)Foreign cargo may not be stored in any place other than a bonded area; provided, however, that this does not apply to foreign cargo set forth in the following items:

２前項の規定にかかわらず、第六十九条の十一第一項第一号から第四号まで、第五号の二、第六号及び第八号から第十号まで（輸入してはならない貨物）に掲げる貨物（輸入の目的以外の目的で本邦に到着したものに限り、同項第九号に掲げる貨物にあつては、回路配置利用権のみを侵害するものを除く。）は、保税地域に置くことができない。

(2)Notwithstanding the provisions of the preceding paragraph, cargo set forth in any of Article 69-11, paragraph (1), items (i) through (iv), item (v)-2, item (vi) and items (viii ) through (x) (Cargo Prohibited for Import) (limited to cargo that has arrived in Japan other than for the purpose of import; in the case of cargo set forth in item (ix) of that paragraph, cargo that infringe a layout-design exploitation right only is excluded) may not be stored in bonded areas.

第三十一条削除

Article 31Deleted.

第三十二条保税地域にある外国貨物を見本として一時持ち出そうとする者は、税関長の許可を受けなければならない。

Article 32A person seeking to take foreign cargo stored in a bonded area out of that area temporarily as a sample must obtain permission of the Director General of Customs.

第三十三条削除

Article 33Deleted.

第三十四条保税地域にある外国貨物を廃棄しようとする者は、あらかじめその旨を税関に届け出なければならない。ただし、第四十五条第一項ただし書（許可を受けた者の関税の納付義務等）（第三十六条、第四十一条の三、第六十一条の四、第六十二条の七及び第六十二条の十五において準用する場合を含む。）の規定により滅却について承認を受けた場合は、この限りでない。

Article 34A person seeking to dispose of foreign cargo stored in a bonded area must first file a notification of this with customs; provided, however, that this does not apply if approval for destruction has been given pursuant to the provisions of the proviso to Article 45, paragraph (1) (Obligation of a Licensee to Pay Customs Duties) (including as applied mutatis mutandis pursuant to Article 36, Article 41-3, Article 61-4, Article 62-7 and Article 62-15).

第三十四条の二保税地域（保税工場及び保税展示場を除く。）において貨物を管理する者は、その管理する外国貨物（信書を除く。第四十三条の二第一項、第四十三条の三第一項、第六十一条の三（第六十二条の七において準用する場合を含む。）、第六十二条の三第一項、第六十二条の九、第六十二条の十及び第八十条第一項において同じ。）又は輸出しようとする貨物（信書を除く。）についての帳簿を設け、政令で定める事項を記載しなければならない。

Article 34-2A person that administers cargo in a bonded area (this excludes a bonded factory or bonded exhibition site) must maintain books for foreign cargo that the person administers (other than correspondence; the same applies in Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 61-3 (including as applied mutatis mutandis pursuant to Article 62-7), Article 62-3, paragraph (1), Article 62-9, Article 62-10 and Article 80, paragraph (1)) and for cargo that persons seek to export (other than correspondence), and must state therein particulars prescribed by Cabinet Order.

第三十五条税関長は、保税地域に税関職員を派出して、税関の事務の一部を処理させることができる。

Article 35The Director General of Customs may dispatch customs officials to a bonded area and have them handle a part of the customs processes therein.

第三十六条第三十二条（見本の一時持出し）、第三十四条（外国貨物の廃棄）及び第四十五条（保税蔵置場の許可を受けた者の関税の納付義務）の規定は、第三十条第一項第二号（許可を受けて保税地域外に置く外国貨物）の規定により税関長が許可した貨物について準用する。この場合において、第三十二条及び第三十四条中「保税地域」とあり、並びに第四十五条中「保税蔵置場」とあるのは、「第三十条第一項第二号の規定により税関長が指定した場所」と読み替えるものとする。

Article 36(1)The provisions of Article 32 (Temporary Taking out of Samples), Article 34 (Disposal of Foreign Cargo) and Article 45 (Obligation of a Bonded Warehouse Licensee to Pay Customs Duties) apply mutatis mutandis to cargo for which permission is given by the Director General of Customs pursuant to the provisions of Article 30, paragraph (1), item (ii) (Foreign Cargo Stored with Permission at a Place Other Than a Bonded Area).In this case, the term "a bonded area" in Articles 32 and 34, and the term "bonded warehouse" in Article 45 are deemed to be replaced with "the place designated by the Director General of Customs pursuant to the provisions of Article 30, paragraph (1), item (ii)."

２第三十条第一項第二号（許可を受けて保税地域外に置く外国貨物）の規定により税関長が許可した貨物につき内容の点検又は改装、仕分けその他の手入れをしようとするときは、あらかじめその旨を税関に届け出なければならない。

(2)If a person seeks to check, repack, sort or carry out normal handling operations with respect to cargo for which permission has been given by the Director General of Customs pursuant to the provisions of Article 30, paragraph (1), item (ii) (Foreign Cargo Stored with Permission at a Place Other Than a Bonded Area), the person must first file a notification of this with customs.

第三十七条指定保税地域とは、国、地方公共団体又は港湾施設若しくは空港施設の建設若しくは管理を行う法人であつて政令で定める者が所有し、又は管理する土地又は建設物その他の施設で、開港又は税関空港における税関手続の簡易、かつ、迅速な処理を図るため、外国貨物の積卸し若しくは運搬をし、又はこれを一時置くことができる場所として財務大臣が指定したものをいう。

Article 37(1)A designated bonded area means the land, structure, or other facilities owned or administered by the State, a local public entity, or a corporation engaged in the construction or administration of port and harbor or airport facilities that is prescribed by Cabinet Order, which the Minister of Finance designates as a place where foreign cargo may be loaded, unloaded, transported, or stored temporarily for the purpose of ensuring simplified and prompt administration of customs processes in an open port or customs airport.

２財務大臣は、指定保税地域を利用して行われる外国貿易の減少その他の事由に因りその全部又は一部を存置する必要がないと認めるときは、これについて前項の指定を取り消すことができる。

(2)If the Minister of Finance finds that it is not necessary to maintain the whole or part of a designated bonded area due to a decrease in the foreign trade being conducted using that bonded area or for other such reasons, the Minister may revoke the designation referred to in the preceding paragraph for the whole or part of that area.

３財務大臣は、指定保税地域の指定をしようとするときは、あらかじめ当該指定をしようとする土地又は建設物その他の施設の所有者及び管理者に協議し、かつ、公聴会を開き、輸出入業者その他の当該指定について利害関係がある者に対して意見を述べる機会を与えなければならない。指定保税地域の指定の取消しをしようとするときも、また同様とする。

(3)Before designating a place as a designated bonded area, the Minister of Finance must first consult with the owner and administrator of the land, structure, or other facilities that the Minister seeks to designate, hold public hearings, and provide exporters, importers and other parties interested in the designation with the opportunities to state their opinions. The same applies if the Minister of Finance seeks to revoke the designation of a designated bonded area.

４財務大臣は、指定保税地域の指定又は指定の取消をしたときは、直ちにその旨を公告しなければならない。

(4)When the Minister of Finance designates a place as a designated bonded area or revokes the designation, the Minister must immediately give public notice to that effect.

５財務大臣は、政令で定めるところにより、第一項又は第二項の規定による指定又は取消しに係る権限の一部を税関長に委任することができる。

(5)The Minister of Finance may, pursuant to the provisions of Cabinet Order, delegate part of their authority pertaining to the designation or revocation prescribed in paragraph (1) or (2) to the Director General of Customs.

第三十八条指定保税地域の指定を受けた土地又は建設物その他の施設の所有者又は管理者は、次の各号に掲げる行為をしようとするときは、あらかじめ税関長に協議しなければならない。ただし、所有者又は管理者が、国及び地方公共団体以外の者である場合においては、税関長の承認を受けなければならない。

Article 38(1)Before taking an action as set forth in one of the following items, the owner or administrator of the land, structure, or other facilities designated as a designated bonded area must first consult with the Director General of Customs; provided, however, that if the owner or administrator is not the State or local public entity, it must obtain approval of the Director General of Customs:

２前項の場合において、税関長は、同項の協議又は承認の申請に係る行為が指定保税地域の利用を妨げず、且つ、この法律の実施を確保する上に支障がないと認めるときは、これについて同意し、又は承認しなければならない。

(2)In the case referred to in the preceding paragraph, if the Director General of Customs finds that the acts pertaining to the consultation or application for approval, as referred to in that paragraph does not interfere with proper use of the designated bonded area and does not cause any problem in ensuring the implementation of this Act, the Director General must give consent to, or approve those acts.

３税関長は、指定保税地域において税関の事務を能率的に執行するため必要があると認めるときは、その所有者及び管理者の同意を得て、当該指定保税地域と当該指定保税地域以外の場所とを区別するため、当該指定保税地域にしよう壁その他これに類する施設を設けることができる。

(3)When the Director General of Customs finds it necessary for the efficient execution of customs processes in a designated bonded area, the Director General may, with the consent of the owner and administrator of the area, install a fence or other similar structures in that area in order to separate the designated bonded area from other areas.

４指定保税地域の指定を受けた土地又は建設物その他の施設の所有者又は管理者（前条第一項（指定保税地域の指定）の政令で定める者から港湾施設の貸付けを受けた者を含む。）は、正当な事由がなければ、外国貨物又は輸出しようとする貨物の積卸若しくは運搬をし、又はこれを置くことを拒むことができない。

(4)The owner or administrator of the land, structure, or other facilities designated as a designated bonded area (including a person leasing port and harbor facilities from the person prescribed by Cabinet Order as referred to in paragraph (1) of the preceding Article (Designation of a Designated Bonded Area)) may not refuse the loading, unloading, transport, or storage of foreign cargo or cargo that a person seeks to export, without legitimate grounds.

第三十九条税関長は、指定保税地域の目的を達成するため必要があると認めるときは、指定保税地域に入れることができる貨物の種類を定めることができる。

Article 39When it is found necessary for the purpose of achieving the intended use of a designated bonded area, the Director General of Customs may specify the types of cargo that may be brought into the area.

第四十条指定保税地域においては、外国貨物又は輸出しようとする貨物につき、第三十七条第一項（指定保税地域の指定）に規定する行為のほか、これらの貨物の内容の点検又は改装、仕分けその他の手入れをすることができる。

Article 40(1)In a designated bonded area, foreign cargo or cargo that a person seeks to export may undergo, in addition to the acts provided for in Article 37, paragraph (1) (Designation of a Designated Bonded Area), checking, repacking, sorting or other normal handling operations of those cargo.

２指定保税地域においては、前項に定めるもののほか、外国貨物又は輸出しようとする貨物につき、見本の展示、簡単な加工その他これらに類する行為で税関長の許可を受けたものを行うことができる。

(2)In a designated bonded area, foreign cargo or cargo that a person seeks to export may undergo, in addition to the acts provided for in the preceding paragraph, the acts that are permitted by the Director General of Customs, including display of samples, simple processing or other similar acts.

３税関長は、指定保税地域の利用を妨げず、かつ、この法律の実施を確保する上に支障がないと認めるときは、前項の許可をしなければならない。

(3)The Director General of Customs, if the acts referred to in the preceding paragraph are deemed not to interfere with proper use of a designated bonded area and not to cause any problem in ensuring the implementation of this Act, must give permission referred to in the preceding paragraph.

第四十一条指定保税地域の指定が取り消された場合において、その取消しの際、当該指定保税地域に外国貨物（特例輸出貨物を除く。第四十七条第三項（第六十一条の四、第六十二条の七及び第六十二条の十五において準用する場合を含む。）及び第六十二条の六第一項において同じ。）があるときは、当該貨物については、税関長が指定する期間、その指定が取り消された場所を指定保税地域とみなす。

Article 41When designation of a designated bonded area is revoked, if there remains foreign cargo (excluding special export cargo; the same applies in Article 47, paragraph (3) (including as applied mutatis mutandis pursuant to Article 61-4, Article 62-7, and Article 62-15) and Article 62-6, paragraph (1)) in that area at the time of the revocation, the place the designation of which was revoked is deemed to be a designated bonded area for the cargo for a period designated by the Director General of Customs.

第四十一条の二税関長は、指定保税地域において貨物を管理する者（その者が法人である場合はその役員を含む。以下この条において「貨物管理者」という。）又はその代理人、支配人その他の従業者が指定保税地域の業務についてこの法律の規定に違反したときは、期間を指定して、当該貨物管理者の管理に係る外国貨物又は輸出しようとする貨物を当該指定保税地域に入れることを停止させることができる。

Article 41-2(1)If a person that administers cargo in a designated bonded area (in the case of a corporation, its officers are included; hereinafter referred to as the "administrator of cargo" in this Article) or its agent, manager, or other employee violates the provisions of this Act in connection with business in the designated bonded area, the Director General of Customs may have a person suspend their bringing of foreign cargo or cargo they seek to export which is administered by that administrator of cargo into that designated bonded area, for a specified period.

２税関長は、前項の規定により貨物を指定保税地域に入れることを停止させようとするときは、当該貨物管理者及び当該指定保税地域の土地又は建設物その他の施設の所有者又は管理者にあらかじめその旨を通知し、これらの者若しくはその代理人の出頭を求めて意見を聴取し、又はその他の方法により、釈明のための証拠を提出する機会を与えなければならない。

(2)When seeking to have a person suspend the bringing in of cargo to a designated bonded area pursuant to the provisions of the preceding paragraph, the Director General must give advance notice of this to the administrator of cargo, and the owner or administrator of the land, structure, or other facilities of the bonded area, and must request attendance of these persons or their agents for hearing their opinions or otherwise provide them with the opportunity to submit evidence for the purpose of clarification.

第四十一条の三第四十五条（保税蔵置場の許可を受けた者の関税の納付義務）の規定は、指定保税地域にある外国貨物について準用する。この場合において、同条第一項及び第三項中「当該保税蔵置場の許可を受けた者」とあるのは、「当該外国貨物を管理する者」と読み替えるものとする。

Article 41-3The provisions of Article 45 (Obligation of a Bonded Warehouse Licensee to Pay Customs Duties) apply mutatis mutandis to foreign cargo stored in a designated bonded area.In this case, the term "bonded warehouse licensee" in paragraphs (1) and (3) of that Article is deemed to be replaced with "person administering the foreign cargo".

第四十二条保税蔵置場とは、外国貨物の積卸し若しくは運搬をし、又はこれを置くことができる場所として、政令で定めるところにより、税関長が許可したものをいう。

Article 42(1)A bonded warehouse means a place that, pursuant to the provisions of Cabinet Order, the Director General of Customs licenses as a place where foreign cargo may be loaded, unloaded, transported, or stored.

２前項の許可の期間は、十年をこえることができない。但し、政令で定めるところにより、十年以内の期間を定めてこれを更新することができる。

(2)The period of the licensing referred to in the preceding paragraph may not exceed ten years; provided, however, that licensing may be renewed for a specified period of up to ten years, pursuant to the provisions of Cabinet Order.

３税関長は、第一項の許可又は前項但書の更新をしたときは、直ちにその旨を公告しなければならない。

(3)When the Director General of Customs grants a license as referred to in paragraph (1) or renews a license as referred to in the proviso to the preceding paragraph, the Director General must immediately issue public notice of this.

第四十三条税関長は、次の各号のいずれかに該当する場合においては、前条第一項の許可をしないことができる。

Article 43In a case falling under any of the following items, it is permissible for the Director General of Customs to not grant the license referred to in paragraph (1) of the preceding Article:

第四十三条の二保税蔵置場に外国貨物を置くことができる期間は、当該貨物を最初に保税蔵置場に置くことが承認された日から二年とする。

Article 43-2(1)The period for which foreign cargo may be stored in a bonded warehouse is two years from the day on which approval for storage of that cargo in the bonded warehouse is initially given.

２税関長は、特別の事由があると認めるときは、申請により、必要な期間を指定して前項の期間を延長することができる。

(2)If the Director General of Customs finds that there are special circumstances, the Director General may, upon receipt of application to extend the period referred to in the preceding paragraph, specify an additional period considered necessary.

第四十三条の三保税蔵置場に外国貨物を入れる者は、当該貨物をその入れた日から三月（やむを得ない理由により必要があると認めるときは、申請により、税関長が指定する期間）を超えて当該保税蔵置場に置こうとする場合には、政令で定めるところにより、その超えることとなる日前に税関長に申請し、その承認を受けなければならない。

Article 43-3(1)If a person who brings foreign cargo into a bonded warehouse seeks to store the cargo in that warehouse for a period exceeding three months (or, when it is found necessary due to unavoidable reasons arising, for the period as specified by the Director General of Customs at the request of that person) from the day on which it is brought into the warehouse, the person must, pursuant to the provisions of Cabinet Order, obtain approval of the Director General of Customs by filing an application with the Director General of Customs prior to the day on which the period specified by the Director General of Customs expires.

２前項の承認は、保税蔵置場に同項の期間を超えて外国貨物を置くことが他の法令の規定によりできない場合及び保税蔵置場の利用を妨げる場合を除くほか、しなければならない。

(2)Approval referred to in the preceding paragraph must be given unless foreign cargo may not be stored in a bonded warehouse for a period exceeding the period referred to in that paragraph pursuant to the provisions of other laws and regulations, or unless proper use of a bonded warehouse is hindered.

３第六十七条の二（輸出申告又は輸入申告の手続）、第六十七条の三第一項前段（輸出申告の特例）及び第六十七条の十九（輸入申告の特例）の規定は、第一項の承認の申請をする場合について準用する。

(3)The provisions of Article 67-2 (Procedure for Export or Import Declaration), the first sentence of Article 67-3, paragraph (1) (Special Provisions for Export Declaration) and Article 67-19 (Special Provisions for Import Declaration) apply mutatis mutandis if an application for approval referred to in paragraph (1) is filed.

第四十三条の四税関長は、前条第一項の承認又は指定をする場合には、税関職員に同項の外国貨物につき必要な検査をさせるものとする。

Article 43-4(1)When the Director General of Customs gives approval or provides designation, as referred to in paragraph (1) of the preceding Article, the Director General is to have customs officials conduct necessary inspection of foreign cargo referred to in that paragraph.

２第六十八条の二（貨物の検査に係る権限の委任）の規定は、前項の検査について準用する。

(2)The provisions of Article 68-2 (Delegation of Authority for Inspection of Cargo) apply mutatis mutandis to the inspection referred to in the preceding paragraph.

第四十四条保税蔵置場の許可を受けた者は、当該保税蔵置場の貨物の収容能力を増加し、若しくは減少し、又はその改築、移転その他の工事をしようとするときは、あらかじめその旨を税関に届け出なければならない。

Article 44(1)If a bonded warehouse licensee seeks to increase or decrease its storage capacity or to perform its rebuilding, relocation, or other construction work, the person must first file a notification of this with customs.

２税関長は、前項の届出があつた場合において、その実施しようとする収容能力の増減又は工事について、その増減又は工事をした後の保税蔵置場と他の場所との区分が明確でなく、又は当該増減若しくは工事をした後の外国貨物の保管設備が不十分であるため、この法律の実施を確保するうえに支障があると認めるときは、当該届出をした者に対し、その届出に係る事項を実施する際必要な措置を講ずることを求めることができる。

(2)If a notification as referred to in the preceding paragraph has been filed and the Director General of Customs finds that the increase or decrease in storage capacity or construction work that the licensee seeks to implement would be detrimental to ensuring the implementation of this because there would be no clear demarcation between the bonded warehouse and other places after the increase or decrease or the completion of the work or because the storage facilities for foreign cargo would be insufficient after this, the Director General may request the person that filed the notification to take the necessary measures at the time of implementing the thing subject to that notification.

第四十五条保税蔵置場にある外国貨物（輸出の許可を受けた貨物を除く。以下この項及び次項において同じ。）が亡失し、又は滅却されたときは、当該保税蔵置場の許可を受けた者から、直ちにその関税を徴収する。ただし、外国貨物が災害その他やむを得ない事情により亡失した場合又はあらかじめ税関長の承認を受けて滅却された場合は、この限りでない。

Article 45(1)If foreign cargo stored in a bonded warehouse (excluding cargo permitted for export; hereinafter the same applies in this paragraph and the following paragraph) is lost or destroyed, the customs duties are immediately collected from the bonded warehouse licensee; provided, however, that this does not apply if foreign cargo is lost due to a disaster or any other unavoidable reasons, or is destroyed with prior approval of the Director General of Customs.

２税関長は、保税蔵置場にある外国貨物が腐敗し、若しくは変質し、又は他の外国貨物を害するおそれがある等の事情によりこれを滅却することがやむを得ないと認めるときは、前項ただし書の承認をしなければならない。

(2)If the Director General of Customs finds that destruction of foreign cargo stored in a bonded warehouse is unavoidable on the grounds that it is likely to spoil, deteriorate, or cause damage to other foreign cargo, the Director General must give approval referred to in the proviso to the preceding paragraph.

３保税蔵置場にある外国貨物が亡失した場合には、当該保税蔵置場の許可を受けた者は、直ちにその旨を税関長に届け出なければならない。

(3)If foreign cargo stored in a bonded warehouse is lost, the bonded warehouse licensee must immediately file a notification of this with the Director General of Customs.

第四十六条保税蔵置場の許可を受けた者は、許可の期間内に当該保税蔵置場の業務を休止し、又は廃止しようとするときは、あらかじめその旨を税関長に届け出なければならない。

Article 46If a bonded warehouse licensee seeks to suspend or discontinue bonded warehousing before the expiration of the period of licensing, they must first file a notification of this with the Director General of Customs.

第四十七条保税蔵置場の許可は、次の各号のいずれかに該当するに至つたときは、その効力を失う。

Article 47(1)The licensing of a bonded warehouse ceases to be effective if any of the situations as set forth in the following items occurs:

２保税蔵置場の許可が失効したときは、税関長は、直ちにその旨を公告しなければならない。

(2)Once the licensing of a bonded warehouse expires, the Director General of Customs must immediately issue public notice of this.

３保税蔵置場の許可が失効した場合において、その失効の際、当該保税蔵置場に外国貨物があるときは、当該貨物については、税関長が指定する期間、その許可が失効した場所を保税蔵置場とみなす。この場合において、当該許可を受けていた者又はその相続人（許可を受けていた者が合併により消滅した法人である場合においては合併後存続する法人又は合併により設立された法人、許可を受けていた者が分割（当該保税蔵置場の業務を承継させるものに限る。）をした法人である場合においては当該保税蔵置場の業務を承継した法人、許可を受けていた者がその業務を譲り渡した場合においては当該業務を譲り受けた者）は、外国貨物を出し終わるまでは、保税蔵置場についての義務を免れることができない。

(3)If the licensing of a bonded warehouse expires and foreign cargo is stored in that warehouse at the time of its expiration, the place whose licensing has expired is deemed to be a bonded warehouse as it concerns that cargo for a period specified by the Director General of Customs.In this case, the person that was granted that licensing or this person's heir (if the person granted the licensing is a corporation that has ceased to exist as a result of merger, then the corporation that survives the merger or the corporation that is established as a result of the merger; if the person that was granted the licensing is a corporation that has undergone a company split (but only one in which it has another person take over its bonded warehousing), then the corporation that has taken over the bonded warehousing; if a person who has obtained permission has transferred the business, then a person who has been transferred that business) may not be exempted from their obligations involving the bonded warehouse until all of the foreign cargo is removed therefrom.

第四十八条税関長は、次の各号のいずれかに該当する場合においては、期間を指定して外国貨物又は輸出しようとする貨物を保税蔵置場に入れることを停止させ、又は保税蔵置場の許可を取り消すことができる。

Article 48(1)If any of the situations as set forth in the following items occurs, the Director General of Customs may have a person suspend their bringing of foreign cargo or cargo that a person seeks to export into a bonded warehouse for a specified period or may revoke the license of a bonded warehouse:

２税関長は、前項の処分をしようとするときは、当該処分に係る保税蔵置場の許可を受けた者にあらかじめその旨を通知し、その者若しくはその代理人の出頭を求めて意見を聴取し、又はその他の方法により、釈明のための証拠を提出する機会を与えなければならない。

(2)Before taking the disposition referred to in the preceding paragraph, the Director General of Customs must first give notice of this to the licensee of the bonded warehouse that is subject to that disposition, and must request attendance of the licensee or its agent for hearing its opinions or otherwise provide them with the opportunity to submit evidence for the purpose of clarification.

第四十八条の二保税蔵置場の許可を受けた者について相続があつたときは、その相続人（相続人が二人以上ある場合において、その全員の同意により当該許可に基づく地位を承継すべき相続人を選定したときは、その者）は、被相続人の当該許可に基づく地位を承継する。

Article 48-2(1)If a succession occurs regarding a bonded warehouse licensee, the heir (when there are more than one heir, if one of them is, with the consent of all of the heirs, selected as a heir to succeed to the position based on that licensing, then the heir so selected) succeeds to the position based on the licensing of the decedent.

２前項の規定により保税蔵置場の許可に基づく地位を承継した者（次項において「承継人」という。）は、政令で定めるところにより、被相続人の死亡後六十日以内に、その承継について税関長に承認の申請をすることができる。

(2)A person who has taken over a position based on the licensing of a bonded warehouse pursuant to the provisions of the preceding paragraph (referred to as "successor" in the following paragraph) may, pursuant to the provisions of Cabinet Order, file an application for approval of succession with the Director General of Customs within sixty days after the death of the decedent.

３税関長は、承継人について第四十三条各号（許可の要件）のいずれかに該当する場合には、前項の承認をしないことができる。

(3)If a successor falls under any of the items of Article 43 (Requirements for Licensing), it is permissible for the Director General of Customs to not give the approval referred to in the preceding paragraph.

４保税蔵置場の許可を受けた者について合併若しくは分割（当該保税蔵置場の業務を承継させるものに限る。）があつた場合又は保税蔵置場の許可を受けた者がその業務を譲り渡した場合において、政令で定めるところによりあらかじめ税関長の承認を受けたときは、合併後存続する法人若しくは合併により設立された法人若しくは分割により当該保税蔵置場の業務を承継した法人又は当該業務を譲り受けた者（次項において「合併後の法人等」という。）は、第四十七条第一項第一号又は第三号（許可の失効）の規定にかかわらず、当該合併により消滅した法人若しくは当該分割をした法人又は当該業務を譲り渡した者の当該許可に基づく地位を承継することができる。

(4)If a bonded warehouse licensee has undergone a merger or a company split (but only one in which it has another person take over its bonded warehousing) or if a bonded warehouse licensee has transferred its bonded warehousing business, if the licensee has in advance been given approval of the Director General of Customs pursuant to the provisions of Cabinet Order, a corporation that survives the merger or is established as a result of the merger, a corporation that has taken over the business as a result of the split-up or a person who has been transferred the business (referred to as "corporation after merger, etc." in the following paragraph), notwithstanding the provisions of Article 47, paragraph (1), item (i) or (iii) (Expiration of Licensing), may take over the position based on the licensing of the corporation that has ceased to exist as a result of the merger or has been split up, or based on the licensing of the person who has transferred the business.

５税関長は、合併後の法人等について第四十三条各号のいずれかに該当する場合には、前項の承認をしないことができる。

(5)If a corporation after merger, etc. falls under any of the items of Article 43, it is permissible for the Director General of Customs to not give the approval referred to in the preceding paragraph.

６税関長は、第二項又は第四項の承認をしたときは、直ちにその旨を公告しなければならない。

(6)Having given the approval referred to in paragraph (2) or (4), the Director General of Customs must immediately issue public notice of this.

第四十九条第四十条（指定保税地域における貨物の取扱い）の規定は、保税蔵置場について準用する。

Article 49The provisions of Article 40 (Handling of Cargo in a Designated Bonded Area) apply mutatis mutandis to a bonded warehouse.

第五十条第四十二条第一項（保税蔵置場の許可）の許可を受けている者であらかじめ税関長の承認を受けた者（以下この節において「承認取得者」という。）は、位置又は設備が財務省令で定める基準に適合する場所において同項に規定する行為（以下「外国貨物の蔵置等」という。）を行おうとする場合には、その場所を所轄する税関長に、その旨の届出をすることができる。

Article 50(1)If a person who has gained the licensing referred to in Article 42, paragraph (1) (Licensing of Bonded Warehouses) and has obtained in advance approval of the Director General of Customs (hereinafter referred to as "holder of approval" in this Section) seeks to engage in the actions provided for in that paragraph (hereinafter referred to as "storage and other such handling of foreign cargo") at a place which meets, with respect to its location or facilities, the criteria prescribed by Ministry of Finance Order, the person may file a notification indicating this to the Director General of Customs having jurisdiction over that place.

２前項の届出に係る場所については、当該届出が受理された時において、第四十二条第一項の許可を受けたものとみなして、この法律の規定を適用する。この場合において、その許可を受けたものとみなされる場所に係る当該許可の期間は、同条第二項の規定にかかわらず、前項の承認が効力を有する期間と同一の期間とする。

(2)For the purpose of application of the provisions of this Act, the place pertaining to the notification referred to in the preceding paragraph is deemed to be the place which has been given licensing referred to in Article 42, paragraph (1) at the time when the notification is accepted. In such a case, notwithstanding the provisions of paragraph (2) of that Article, the period of permission associated with the place deemed to have been given permission is the same as the period during which the approval referred to in the preceding paragraph is effective.

３第一項の承認を受けようとする者は、その住所又は居所及び氏名又は名称その他必要な事項を記載した申請書を、その住所又は居所の所在地を所轄する税関長に提出しなければならない。

(3)A person seeking the approval referred to in paragraph (1) must submit an application form that states the person's domicile or residence, name, and other necessary particulars to the Director General of Customs having jurisdiction over the location of the person's domicile or residence.

４第一項の承認は、八年ごとにその更新を受けなければ、その期間の経過によつて、その効力を失う。

(4)If not renewed every eight years, the approval referred to in paragraph (1) ceases to be effective after expiry of that period.

５第一項の届出の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。

(5)Cabinet Order prescribes the procedures for filing a notification as referred to in paragraph (1) and provides for other necessary particulars concerning the application of the preceding paragraphs.

第五十一条税関長は、前条第一項の承認をしようとするときは、次に掲げる基準に適合するかどうかを審査しなければならない。

Article 51Before giving the approval referred to in paragraph (1) of the preceding Article, the Director General of Customs must examine whether the following criteria are met:

第五十二条税関長は、承認取得者がこの法律の規定に従つて外国貨物の蔵置等に関する業務を行わなかつたことその他の事由により、この法律の実施を確保するため必要があると認めるときは、前条第三号に規定する規則若しくは当該規則に定められた事項に係る業務の遂行の改善に必要な措置を講ずること又は同号に規定する規則を新たに定めることを求めることができる。

Article 52If the Director General of Customs finds it to be necessary to do so in order to ensure the implementation of this Act because a holder of approval fails to conduct the business involved in the storage and other such handling of foreign cargo in accordance with the provisions of this Act or for any other reasons, the Director General may request the holder of approval to take necessary measures to improve the rules provided for in item (iii) of the preceding Article or its performance of business activities in connection with the particulars provided for in those rules, or to newly establish the rules provided for in that item.

第五十二条の二承認取得者は、第五十条第一項（保税蔵置場の許可の特例）の規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を同項の承認をした税関長に届け出ることができる。

Article 52-2If a holder of approval no longer needs to be subject to the application of the provisions of Article 50, paragraph (1) (Special Provisions for Licensing of Bonded Warehouses), that person, pursuant to the provisions of Cabinet Order, may file a notification of this with the Director General of Customs who gave the approval referred to in that paragraph.

第五十三条第五十条第一項（保税蔵置場の許可の特例）の承認は、次の各号のいずれかに該当するに至つたときは、その効力を失う。

Article 53The approval referred to in Article 50, paragraph (1) (Special Provisions for Licensing of Bonded Warehouses) ceases to be effective if any of the situations as set forth in the following items occurs:

第五十四条税関長は、承認取得者が次の各号のいずれかに該当するに至つたときは、第五十条第一項（保税蔵置場の許可の特例）の承認を取り消すことができる。

Article 54(1)The Director General of Customs may, when a holder of approval falls under any of the following items, revoke the approval referred to in Article 50, paragraph (1) (Special Provisions for Licensing of Bonded Warehouses):

２税関長は、前項の規定により承認の取消しをしようとするときは、当該処分に係る承認取得者にあらかじめその旨を通知し、その者若しくはその代理人の出頭を求めて意見を聴取し、又はその他の方法により、釈明のための証拠を提出する機会を与えなければならない。

(2)Before revoking approval pursuant to the provisions of the preceding paragraph, the Director General of Customs must give advance notice of the revocation to the holder of approval that would be subject to that disposition, and must request attendance of the holder or its agent for hearing its opinions or through other means, provide them with the opportunity to submit evidence for the purpose of clarification.

３第一項の規定による承認の取消しの手続その他前二項の規定の適用に関し必要な事項は、政令で定める。

(3)Cabinet Order prescribes the procedures for a revocation of approval under paragraph (1) and provides for other necessary particulars concerning the application of the preceding two paragraphs.

第五十五条第四十八条の二第一項から第五項まで（許可の承継）の規定は、承認取得者について準用する。この場合において、必要な技術的読替えは、政令で定める。

Article 55The provisions of Article 48-2, paragraphs (1) through (5) (Licensing Succession) apply mutatis mutandis to a holder of approval.In this case, Cabinet Order provides for the necessary technical replacement of terms.

第五十六条保税工場とは、外国貨物についての加工若しくはこれを原料とする製造（混合を含む。）又は外国貨物に係る改装、仕分その他の手入（以下これらの加工若しくは製造又は改装、仕分その他の手入を「保税作業」という。）をすることができる場所として、政令で定めるところにより、税関長が許可したものをいう。

Article 56(1)A bonded factory means a factory which is, pursuant to the provisions of Cabinet Order, permitted by the Director General of Customs as a place where processing of foreign cargo, manufacturing using foreign cargo as raw materials (including blending) or repacking, sorting or other normal handling operations pertaining to foreign cargo may be conducted (hereinafter referred to as "bonded operations").

２保税工場の許可を受けた者は、当該保税工場において使用する輸入貨物については、当該貨物を当該保税工場に入れた日から三月までの期間に限り、当該保税工場につき第四十二条第一項（保税蔵置場の許可）の許可を併せて受けているものとみなす。

(2)A bonded factory licensee is deemed to have also been granted licensing for the bonded factory in question as referred to in Article 42, paragraph (1) (Licensing of Bonded Warehouses) for imported cargo used in that factory, but only for a period of up to three months from the day on which the imported cargo is brought into the factory.

３保税工場の許可を受けた者は、当該保税工場の一部の場所につき第四十二条第一項の許可をあわせて受けることができる。

(3)A bonded factory licensee may also be granted licensing as referred to in Article 42, paragraph (1) for a part of the site of the bonded factory.

第五十七条保税工場に保税作業において使用する外国貨物（当該貨物を使用した保税作業による製品を含む。）を置くことができる期間は、当該保税工場に当該貨物を保税作業のために置くこと又は当該保税工場において当該貨物を保税作業に使用することが承認された日から二年とする。

Article 57The period for which foreign cargo used in bonded operations (including manufactured products resulting from bonded operations using that cargo) may be stored at a bonded factory is up to two years from the day on which approval for storage of the cargo in that factory for the purpose of bonded operations or approval for use of the cargo for those operations in that factory is given.

第五十八条保税工場において保税作業をしようとする者は、その開始及び終了の際、その旨を税関に届け出なければならない。ただし、税関長が取締り上支障がないと認めてその旨を通知した場合における保税作業の開始については、この限りでない。

Article 58A person seeking to conduct bonded operations in a bonded factory must file a notification of the commencement and completion of those operations with customs at the time of their commencement and completion; provided, however, that this does not apply to the commencement of those operations if the Director General of Customs finds that it will not cause any problem in customs control and has notified the relevant person of this.

第五十八条の二石油精製の保税作業その他同一の製造工程において二種類以上の製品が製造される保税作業として政令で定めるものを行う保税工場の許可を受けた者は、当該保税作業によつて製造された外国貨物のうち外国に向けて積み戻される外国貨物その他保税作業により製造されるべき外国貨物として政令で定めるもの以外の外国貨物（以下この条において「製造済外国貨物」という。）につき、当該保税作業が終了したときは、第七条第一項（申告）及び第六十七条（輸出又は輸入の許可）の規定にかかわらず、当該作業の終了後遅滞なく、税関長に対して納税申告をし、同条の規定による輸入の許可を受けなければならない。この場合において、その者が特例輸入者又は特例委託輸入者であるときは、製造済外国貨物（第七条の二第四項（申告の特例）に規定する貨物を除く。）について、特例申告を行うことを妨げない。

Article 58-2The licensee of a bonded factory that conducts bonded operations for oil refinery or other bonded operations that Cabinet Order specifies as those in which two or more kinds of products are manufactured through a single manufacturing process must, when those operations are completed, notwithstanding the provisions of Article 7, paragraph (1) (Declaration) and Article 67 (Permission for Export or Import), file a duty payment declaration with the Director General of Customs without delay after completion of the operations and obtain import permission prescribed in the Article with respect to the foreign cargo manufactured through those operations (hereinafter referred to as "manufactured foreign cargo" in this Article), other than those foreign cargo which are to be sent back to a foreign country, and those which are to be manufactured through the operations prescribed by Cabinet Order.In this case, if the person is an authorized importer or a special entrusting importer, the person is not precluded from filing a special declaration with respect to the manufactured foreign cargo (excluding cargo provided for in Article 7-2, paragraph (4) (Special Provisions for Declaration)).

第五十九条保税工場における保税作業（改装、仕分その他の手入を除く。）に外国貨物と内国貨物とを使用したときは、これによつてできた製品は、外国から本邦に到着した外国貨物とみなす。

Article 59(1)When foreign cargo and domestic cargo are used in bonded operations (except repacking, sorting or other normal handling operations) at a bonded factory, manufactured products resulting from this are deemed to be foreign cargo that has arrived in Japan from abroad.

２政令で定めるところにより、税関長の承認を受けて、外国貨物と内国貨物とを混じて使用したときは、前項の規定にかかわらず、これによつてできた製品のうち当該外国貨物の数量に対応するものを外国から本邦に到着した外国貨物とみなす。

(2)When, pursuant to the provisions of Cabinet Order, foreign cargo is used in combination with domestic cargo with the approval of the Director General of Customs, manufactured products resulting from this which correspond to the quantity of the foreign cargo used are, notwithstanding the provisions of the preceding paragraph, deemed to be foreign cargo which arrive in Japan from abroad.

第六十条削除

Article 60Deleted.

第六十一条税関長は、貿易の振興に資し、かつ、この法律の実施を確保する上に支障がないと認めるときは、政令で定めるところにより、期間及び場所を指定し、保税工場にある外国貨物について保税作業をするため、これを当該保税工場以外の場所に出すことを許可することができる。

Article 61(1)When the Director General of Customs finds that it will contribute to the promotion of trade and does not cause any problem in ensuring the implementation of this Act, the Director General, pursuant to the provisions of Cabinet Order, may designate a period and a place and permit a person to remove foreign cargo stored in a bonded factory from that factory in order to carry out bonded operations involving that cargo.

２税関長は、前項の許可をする場合において、必要があると認めるときは、その許可に係る外国貨物の関税額に相当する担保を提供させることができる。

(2)When the Director General of Customs gives the permission referred to in the preceding paragraph, the Director General may, if it is found necessary, require security to be provided in an amount equivalent to that of customs duties chargeable on the foreign cargo subject to the permission.

３税関長は、第一項の許可を受けて保税工場から出される外国貨物について、当該貨物が出される際、税関職員に必要な検査をさせるものとする。

(3)When foreign cargo is removed from a bonded factory with permission referred to in paragraph (1), the Director General of Customs is to have customs officials conduct necessary inspection of the cargo at the time of their removal.

４第一項の許可を受けて同項の規定により指定された場所に出されている外国貨物は、同項の規定により指定された期間が満了するまでは、その出された保税工場にあるものとみなす。

(4)Foreign cargo which, with permission referred to in paragraph (1), have been removed to a place designated under the paragraph is deemed to be stored in the bonded factory from which they were removed until the period designated under the paragraph expires.

５第一項の規定により指定された期間が経過した場合において、その指定された場所に同項の規定により許可を受けた外国貨物又はその製品があるときは、当該貨物がその指定された場所に出された保税工場の許可を受けた者から、直ちにその関税を徴収する。

(5)When the period designated under paragraph (1) has expired, if foreign cargo for which permission is given under the paragraph or products manufactured therefrom is stored in the designated place, the customs duties are immediately collected from the licensee of the bonded factory from which the cargo were removed.

第六十一条の二税関長が使用原料品の製造歩留まりが安定していることその他保税作業の性質その他の事情を勘案して取締り上支障がないと認めて、保税作業により製造される製品及びその原料品である外国貨物を特定して指定した保税工場については、第五十八条（保税作業の届出）の規定にかかわらず、当該製品を製造するための保税作業の開始及び終了の際の届出を要しない。

Article 61-2(1)Notwithstanding the provisions of Article 58 (Notification of Bonded Operations), the relevant person is not required to file a notification at the commencement or completion of bonded operations for manufacturing the products in question at a bonded factory that the Director General of Customs, finding that this does not cause a problem in terms of customs control in consideration of stability in the production yield of raw materials used, the nature of the bonded operations, and other such circumstances, designates for specified products to be manufactured through those operations and for specified foreign cargo to be used as raw materials.

２前項の指定を受けた者は、政令で定めるところにより、毎月（季節的な保税作業の場合等で税関長が一月をこえる期間を指定したときは、当該期間内とする。）使用し、又は製造した同項の税関長の特定した外国貨物である原料品及びその製品の数量その他政令で定める事項を記載した報告書を、その翌月十日（税関長が特別の期間を指定したときは、当該期間終了の日から十日を経過する日）までに（当該製品に係る保税作業を休止した場合には、その後遅滞なく）、税関に提出しなければならない。

(2)Pursuant to the provisions of Cabinet Order, a person that has obtained the designation referred to in the preceding paragraph must submit a written report to customs stating the quantities of the raw materials constituting foreign cargo and manufactured products specified by the Director General of Customs as referred to in the preceding paragraph that the person has used and manufactured each month (or, if the Director General of Customs specifies a period longer than one month for the cases such as seasonal bonded operations, etc., then within a longer period so specified) and other such particulars prescribed by Cabinet Order, on or before the tenth day of the month following the month in which they are used or manufactured (if a special period is specified by the Director General of Customs, the final day in the ten-day period that starts to run on the rightholder notice date from the day on which the special period expires) (if operations for those products are suspended, the report must be submitted without delay after the suspension).

第六十一条の三保税工場の許可を受けた者は、当該保税工場にある外国貨物についての帳簿を設け、政令で定める事項を記載しなければならない。

Article 61-3A bonded factory licensee must prepare books for the foreign cargo stored therein and state in the books the particulars prescribed by Cabinet Order.

第六十一条の四第四十二条第二項及び第三項（保税蔵置場の許可）、第四十三条（許可の要件）、第四十三条の二第二項（外国貨物を置くことができる期間）並びに第四十三条の三から第四十八条の二まで（外国貨物を置くことの承認・外国貨物を置くことの承認等の際の検査・貨物の収容能力の増減等・許可を受けた者の関税の納付義務等・休業又は廃業の届出・許可の失効・許可の取消し等・許可の承継）の規定は、保税工場について準用する。この場合において、第四十三条の三第一項中「三月（やむを得ない理由により必要があると認めるときは、申請により、税関長が指定する期間）」とあるのは「三月」と、「置こうとする場合」とあるのは「保税作業のため置こうとする場合又は当該貨物を当該保税工場に入れた日から三月以内に保税作業に使用しようとする場合」と、「こととなる日前に」とあるのは「こととなる日前又は保税作業に使用する日前に」と、第四十八条第一項中「保税蔵置場に入れることを停止させ」とあるのは「保税工場に入れ、若しくは保税工場において保税作業をすることを停止させ」と読み替えるものとする。

Article 61-4The provisions of Article 42, paragraphs (2) and (3) (Licensing of Bonded Warehouses), Article 43 (Requirements for Licensing), Article 43-2, paragraph (2) (Period for Which Foreign Cargo May Be Stored) and Articles 43-3 to 48-2 (Approval to Store Foreign Cargo; Inspection at the Time of Approval to Store Foreign Cargo; Increase and Decrease in Storage Capacity of Cargo; Obligation of the Licensee to Pay Customs Duties; Notification of Suspension or Discontinuance of Business; Expiration of Licensing; Revocation of Licensing; Licensing Succession) apply mutatis mutandis to bonded factories.In this case, the terms "three months (or, when it is found necessary due to unavoidable reason arising, for the period as specified by the Director General of Customs at the request of that person) from the day on which it is brought into the warehouse", "If a person seeks to store the cargo" and "prior to the day on which the period expires" in paragraph (1) of Article 43-3 are deemed to be replaced with "three months", "If a person seeks to store the cargo for bonded operations, or use the cargo for the operations within three months from the day on which it is brought into the bonded factory" and "prior to the day on which the period expires or prior to the day on which it is used for the operations" respectively, and the term "suspend bringing into a bonded warehouse" in Article 48, paragraph (1) is deemed to be replaced with "suspend bringing into a bonded factory or performing bonded operations at a bonded factory".

第六十一条の五第五十六条第一項（保税工場の許可）の許可を受けている者であらかじめ税関長の承認を受けた者は、位置又は設備が財務省令で定める基準に適合する場所において保税作業を行おうとする場合には、その場所を所轄する税関長に、その旨の届出をすることができる。

Article 61-5(1)When a person who has been given the licensing referred to in Article 56, paragraph (1) (Licensing of Bonded Factories) and has in advance been given approval of the Director General of Customs, seeks to conduct bonded operations at a place whose location and facilities meet the criteria prescribed by Ministry of Finance Order, the person may file a notification of this with the Director General of Customs having jurisdiction over the place.

２前項の届出に係る場所については、当該届出が受理された時において、第五十六条第一項の許可を受けたものとみなして、この法律及び関税定率法の規定を適用する。この場合において、その許可を受けたものとみなされる場所に係る当該許可の期間は、前条において準用する第四十二条第二項（保税蔵置場の許可）の規定にかかわらず、前項の承認が効力を有する期間と同一の期間とする。

(2)For the purpose of application of the provisions of this Act and the Customs Tariff Act, the place pertaining to the notification referred to in the preceding paragraph is deemed to be given licensing as referred to in Article 56, paragraph (1) at the time when the notification is accepted.In this case, the period of the permission pertaining to the place deemed to be given the permission is, notwithstanding the provisions of Article 42, paragraph (2) (Licensing of Bonded Warehouses) as applied mutatis mutandis pursuant to the preceding Article, the same period as the period during which the approval referred to in the preceding paragraph is effective.

３第一項の承認を受けようとする者は、その住所又は居所及び氏名又は名称その他必要な事項を記載した申請書を、その住所又は居所の所在地を所轄する税関長に提出しなければならない。

(3)A person seeking the approval referred to in paragraph (1) must submit an application form, stating their domicile or residence, and name and other necessary particulars, to the Director General of Customs having jurisdiction over the location of the domicile or residence.

４第一項の承認は、八年ごとにその更新を受けなければ、その期間の経過によつて、その効力を失う。

(4)The approval referred to in paragraph (1) ceases to be effective after expiry of its period unless approval is renewed every eight years.

５第一項の届出の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。

(5)Cabinet Order prescribes the procedures for filing a notification as referred to in paragraph (1) and provides for other necessary particulars concerning the application of the preceding paragraphs.

第六十二条第五十一条から第五十五条まで（承認の要件・規則等に関する改善措置・保税蔵置場の許可の特例の適用を受ける必要がなくなつた旨の届出・承認の失効・承認の取消し等・許可の承継についての規定の準用）の規定は、前条第一項の規定による承認について準用する。この場合において、第五十一条第一号ロ中「第四十二条第一項（保税蔵置場の許可）」とあるのは「第五十六条第一項（保税工場の許可）」と、同条第二号及び第三号並びに第五十二条中「外国貨物の蔵置等」とあるのは「保税作業」と、第五十三条第二号中「保税蔵置場」とあるのは「保税工場」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

Article 62The provisions of Articles 51 to 55 (Requirements for Approval; Measures for Improvement of Rules; Notification of Discontinuance of Application of Special Provisions for a Bonded Warehouse; Invalidation of Approval; Revocation of Approval; Mutatis Mutandis Application of the Provisions on Licensing Succession) apply mutatis mutandis to the approval prescribed in paragraph (1) of preceding Article.In this case, the term "Article 42, paragraph (1) (Licensing of Bonded Warehouses)" in Article 51, item (i)(b) is deemed to be replaced with "Article 56, paragraph (1) (Licensing of Bonded Factories)", the term "storage and other such handling of foreign cargo" in Article 51, items (ii) and (iii) and in Article 52 is deemed to be replaced with "bonded operations" and the term "a bonded warehouse" in Article 53, item (ii) is deemed to be replaced with "a bonded factory", and Cabinet Order provides for the necessary technical replacement of terms.

第六十二条の二保税展示場とは、政令で定める博覧会、見本市その他これらに類するもの（以下「博覧会等」という。）で、外国貨物を展示するものの会場に使用する場所として、政令で定めるところにより、税関長が許可したものをいう。

Article 62-2(1)A bonded exhibition site means an area permitted, pursuant to the provisions of Cabinet Order, by the Director General of Customs to be used as a place for displaying foreign cargo at such exhibition, fair or other similar events specified by Cabinet Order (hereinafter referred to as "exhibition, etc.").

２前項の許可の期間は、博覧会等の会期を勘案して税関長が必要と認める期間とする。

(2)The period of permission referred to in the preceding paragraph is the period that the Director General of Customs finds to be necessary in consideration of the duration of the exhibition, etc.

３保税展示場においては、博覧会等の施設の建設、維持若しくは撤去又は博覧会等の運営のため、外国貨物で政令で定めるものにつき、次の各号に掲げる行為で政令で定めるものをすることができる。

(3)For the purpose of construction, maintenance or removal of facilities for exhibition, etc. or for the purpose of administration of exhibition, etc., the acts set forth in the following items and prescribed by Cabinet Order may be performed in a bonded exhibition site for those foreign cargo to be prescribed by Cabinet Order:

第六十二条の三外国貨物を保税展示場に入れる者は、政令で定めるところにより、税関長に申告し、前条第三項の行為をすることにつき、その承認を受けなければならない。

Article 62-3(1)A person that brings foreign cargo into a bonded exhibition site must, pursuant to the provisions of Cabinet Order, file a declaration with the Director General of Customs and obtain their approval for performing the acts referred to in paragraph (3) of the preceding Article.

２税関長は、前項の承認をする場合には、税関職員に同項の外国貨物につき必要な検査をさせるものとする。

(2)When the Director General of Customs gives approval referred to in the preceding paragraph, the Director General is to have customs officials conduct necessary inspection of foreign cargo referred to in that paragraph.

３税関長は、第一項の申告があつた場合において、当該外国貨物が前条第三項の外国貨物に該当しないときは、第一項の承認をしないものとする。この場合においては、税関長は、当該申告をした者に対し当該承認ができない旨を通知するとともに、期間を定めて当該外国貨物の搬出その他の処置を求めるものとする。

(3)If a declaration referred to in paragraph (1) is filed and the foreign cargo in question does not constitute foreign cargo as set forth in paragraph (3) of the preceding Article, the Director General of Customs is not to give the approval referred to in paragraph (1). In such a case, the Director General notifies the person that has filed the declaration of this, and also requests that person to remove the foreign cargo from the bonded exhibition site or to take other such measures within a specified period.

４保税展示場においては、当該保税展示場に入れられた外国貨物につき、第一項の承認を受けるまでの間（前項の通知に係る貨物については、同項の期間が経過するまでの間）、前条第三項第一号又は第二号に掲げる行為（同項に規定する政令で定めるものに限る。）をすることができる。

(4)In a bonded exhibition site, the acts set forth in paragraph (3), item (i) or (ii) of the preceding Article (limited to those prescribed by Cabinet Order, as provided for in that paragraph) may be performed with respect to foreign cargo brought into that area until approval referred to in paragraph (1) is given (or, with respect to cargo regarding which a person has been notified as referred to in the preceding paragraph, until the period specified in that paragraph elapses).

第六十二条の四税関長は、保税展示場に入れられた外国貨物のうち、販売され、使用され、若しくは消費される貨物又はこれらの見込みがある貨物につき、この法律の実施を確保するため必要があると認めるときは、政令で定めるところにより、保税展示場内で当該貨物を蔵置する場所を制限し、又は保税展示場に入れられた外国貨物で性質若しくは形状に変更が加えられるものにつき、その使用状況の報告を求めることができる。

Article 62-4(1)On finding it to be necessary to do so in order to ensure the implementation of this Act with respect to foreign cargo that has been brought into a bonded exhibition site and will be or is likely to be sold, used, or consumed, pursuant to the provisions of Cabinet Order, the Director General of Customs may restrict, within the bonded exhibition site, the place where the cargo may be stored, or may make a request to report on the details of the use of foreign cargo that has been brought into the bonded exhibition site and that will undergo a change to its nature or shape.

２保税展示場に入れられた外国貨物が保税展示場内で販売される場合（政令で定める場合を除く。）には、その販売を輸入とみなして、この法律の規定を適用する。この場合において、税関長は、必要があると認めるときは、あらかじめ、当該貨物で販売される見込みがあるものにつき、その関税の額に相当する金額の範囲内で担保の提供を求めることができる。

(2)If foreign cargo brought into a bonded exhibition site is sold within that area (excluding the cases prescribed by Cabinet Order), their sale is deemed to be importation and the provisions of this Act apply.In this case, if it is found necessary, the Director General of Customs may require security to be provided in advance within the amount equivalent to that of customs duties chargeable on the cargo which are likely to be sold.

第六十二条の五税関長は、保税展示場に入れられた外国貨物で、保税展示場以外の場所において使用する必要があるもの（第三十二条（見本の一時持出し）の規定に該当するものを除く。）につき、この法律の実施を確保する上に支障がないと認めるときは、政令で定めるところにより、期間及び場所を指定し、保税展示場以外の場所で当該外国貨物を使用することを許可することができる。

Article 62-5With respect to foreign cargo that has been brought into a bonded exhibition site, but that needs to be used outside the bonded exhibition site (excluding cargo which fall under Article 32 (Temporary Taking out of Samples)), the Director General of Customs may, if they find that it will not cause any problem in ensuring the implementation of this Act, permit, pursuant to the provisions of Cabinet Order, use of the foreign cargo outside the bonded exhibition site, specifying the period and place for its use.

第六十二条の六税関長は、保税展示場に入れられた外国貨物で、当該保税展示場の許可の期間の満了その他当該許可の失効の際、当該保税展示場にあるものについては、当該保税展示場の許可を受けた者に対し、期間を定めて当該外国貨物の搬出その他の処置を求めることができるものとし、当該期間内に当該処置がされないときは、その者から、直ちにその関税を徴収する。

Article 62-6(1)With respect to foreign cargo brought into a bonded exhibition site that is in that area when the period of the license for the site expires or when that license ceases to be effective, the Director General of Customs may request the site licensee to remove the foreign cargo or to take other measures within a fixed period, and if the person fails to take the measures within that period, the Director General immediately collects the customs duties from that person.

２前項の関税の徴収に係る規定は、同項の外国貨物の輸入が他の法令の規定によりできないことその他税関長がやむを得ない事情があると認める場合には、これらの事情が継続している期間、適用しない。

(2)When the Director General of Customs finds that the import of the foreign cargo referred to in the preceding paragraph is not permitted under other laws and regulations or that there are other unavoidable circumstances, the provisions pertaining to collection of customs duties referred to in the preceding paragraph do not apply while these circumstances remain.

第六十二条の七第四十二条第三項（保税蔵置場の許可）、第四十三条（許可の要件）、第四十三条の三第三項（外国貨物を置くことの承認）、第四十三条の四第二項（外国貨物を置くことの承認等の際の検査）、第四十四条から第四十八条の二まで（貨物の収容能力の増減等・許可を受けた者の関税の納付義務・休業又は廃業の届出・許可の失効・許可の取消し等・許可の承継）、第五十九条第一項（内国貨物の使用等）、第六十一条第三項から第五項まで（保税工場外における保税作業）及び第六十一条の三（記帳義務）の規定は、保税展示場について準用する。この場合において、第四十三条の三第三項中「第六十七条の二」とあるのは「第六十七条の二第一項」と、「、第一項」とあるのは「、第六十二条の三第一項（保税展示場に入れる外国貨物に係る手続）」と、第四十三条の四第二項中「前項」とあるのは「第六十二条の三第二項（保税展示場に入れる外国貨物に係る手続）」と読み替えるものとする。

Article 62-7The provisions of Article 42, paragraph (3) (Licensing of Bonded Warehouses), Article 43 (Requirements for Licensing), Article 43-3, paragraph (3) (Approval to Store Foreign Cargo), Article 43-4, paragraph (2) (Inspection at the Time of Approval to Store Foreign Cargo), Articles 44 to 48-2 (Increase and Decrease in Storage Capacity of Cargo; Obligation of the Licensee to Pay Customs Duties; Notification of Suspension or Discontinuance of Business; Expiration of Licensing; Revocation of Licensing; Licensing Succession), Article 59, paragraph (1) (Use of Domestic Cargo), Article 61, paragraphs (3) through (5) (Bonded Operations Outside a Bonded Factory) and Article 61-3 (Obligation of Record Keeping) apply mutatis mutandis to a bonded exhibition site.In this case, the terms "Article 67-2" and "paragraph (1)" in Article 43-3, paragraph (3) are deemed to be replaced with "Article 67-2, paragraph (1)" and "Article 62-3, paragraph (1) (Procedures for Foreign Cargo Being Brought into a Bonded Exhibition Site)", respectively, and the term "the preceding paragraph" in Article 43-4, paragraph (2) is deemed to be replaced with "Article 62-3, paragraph (2) (Procedures for Foreign Cargo Being Brought into a Bonded Exhibition Site)."

第六十二条の八総合保税地域とは、一団の土地及びその土地に存する建設物その他の施設（次項において「一団の土地等」という。）で、次に掲げる行為をすることができる場所として、政令で定めるところにより、税関長が許可したものをいう。

Article 62-8(1)An integrated bonded area means a unit of land and the structures and other such infrastructure located on it (referred to as a "unit of land and its infrastructure" in the following paragraph), that the Director General of Customs has licensed pursuant to the provisions of Cabinet Order as a place permitted to engage in the following actions:

２税関長は、前項の許可をしようとするときは、次に掲げる基準に適合するかどうかを審査しなければならない。

(2)Before granting the licensing referred to in the preceding paragraph, the Director General of Customs must examine whether the following criteria are met:

第六十二条の九総合保税地域に外国貨物を置くことができる期間は、当該総合保税地域に当該貨物を置くこと又は当該総合保税地域において当該貨物につき第六十二条の八第一項第二号若しくは第三号（総合保税地域の許可）に掲げる行為をすることが承認された日から二年とする。

Article 62-9The period for which foreign cargo may be stored in an integrated bonded area is two years from the day on which approval for storage of the cargo in that area or for performing in that area the acts set forth in Article 62-8, paragraph (1), item (ii) or (iii) (Licensing of Integrated Bonded Areas) for the cargo.

第六十二条の十総合保税地域に外国貨物を入れる者は、当該貨物をその入れた日から三月を超えて当該総合保税地域に置こうとする場合又は当該貨物につきその入れた日から三月以内に当該総合保税地域において第六十二条の八第一項第二号若しくは第三号（総合保税地域の許可）に掲げる行為をしようとする場合には、政令で定めるところにより、その超えることとなる日前又は当該行為をする日前に税関長に申請し、その承認を受けなければならない。

Article 62-10If a person that brings foreign cargo into an integrated bonded area seeks to store the cargo in that area for a period exceeding three months from the day on which it is brought into that area or perform the acts set forth in Article 62-8, paragraph (1), item (ii) or (iii) (Licensing of Integrated Bonded Areas) on that cargo in that area within three months from the day on which it is brought into that area, the person must, pursuant to the provisions of Cabinet Order, obtain approval of the Director General of Customs by filing an application with the Director General of Customs prior to the day on which the period expires or on which the acts are performed.

第六十二条の十一外国貨物のうち、総合保税地域において販売され、又は消費される貨物その他これらに類する貨物で政令で定めるものを当該総合保税地域に入れようとする者は、あらかじめ税関に届け出なければならない。

Article 62-11A person seeking to bring into an integrated bonded area foreign cargo to be sold or consumed in that area or other similar cargo prescribed by Cabinet Order must first file a notification with customs.

第六十二条の十二削除

Article 62-12Deleted.

第六十二条の十三総合保税地域の許可を受けた法人が第六十二条の十五（総合保税地域）において準用する第四十五条第一項本文（保税蔵置場の許可を受けた者の関税の納付義務）又は第六十一条第五項（保税工場の許可を受けた者の関税の納付義務）の規定により外国貨物に係る関税を納める義務を負うこととなつた場合において、当該貨物が亡失し、若しくは滅却された時又は当該貨物が当該総合保税地域から出された時に当該総合保税地域において当該貨物を管理していた者が当該法人以外の者であるときは、当該管理していた者は、当該法人と連帯して当該関税を納める義務を負う。

Article 62-13If the corporation that has been granted an integrated bonded area license becomes liable to pay customs duties on foreign cargo pursuant to the provisions of the main clause of Article 45, paragraph (1) (Obligation of a Bonded Warehouse Licensee to Pay Customs Duties) or Article 61, paragraph (5) (Obligation of a Bonded Factory Licensee to Pay Customs Duties), as applied mutatis mutandis pursuant to Article 62-15 (Integrated Bonded Areas), and the person administering the cargo in the integrated bonded area at the time when it was lost or destroyed or when it was brought out of the integrated bonded area is a person other than that corporation, the person administering the cargo and the corporation are jointly and severally liable to pay those customs duties.

第六十二条の十四税関長は、次の各号のいずれかに該当する場合においては、貨物を管理する者及び期間を指定して外国貨物若しくは輸出しようとする貨物を総合保税地域に入れ、若しくは総合保税地域において第六十二条の八第一項第二号若しくは第三号（総合保税地域の許可）に掲げる行為をすることを停止させ、又は総合保税地域の許可を取り消すことができる。

Article 62-14(1)If any of the situations as set forth in the following items occurs, the Director General of Customs may specify the person administering the cargo and the period, and have a person suspend their bringing of foreign cargo or cargo they seek to export into an integrated bonded area, suspend their engagement in the actions set forth in Article 62-8, paragraph (1), item (ii) or (iii) (Licensing of Integrated Bonded Areas) in that area, or revoke the license of the integrated bonded area:

２税関長は、前項の処分をしようとするときは、当該処分に係る貨物を管理する者又は許可を受けた法人にあらかじめその旨を通知し、その者若しくはその代理人の出頭を求めて意見を聴取し、又はその他の方法により、釈明のための証拠を提出する機会を与えなければならない。

(2)Before taking a disposition as referred to in the preceding paragraph, the Director General of Customs must give advance notice of this to the person administering the cargo subject to that disposition or to the licensee corporation, and must request that person or its agent to appear and hear its opinions or provide it with the opportunity to submit evidence for the purpose of clarification through any other means.

第六十二条の十五第四十二条第二項及び第三項（保税蔵置場の許可）、第四十三条の二第二項（外国貨物を置くことができる期間）、第四十三条の三第二項及び第三項（外国貨物を置くことの承認）、第四十三条の四から第四十七条まで（外国貨物を置くことの承認等の際の検査・貨物の収容能力の増減等・許可を受けた者の関税の納付義務等・休業又は廃業の届出・許可の失効）、第四十八条の二第四項から第六項まで（許可の承継）、第五十八条の二（保税作業による製品に係る納税申告等の特例）、第五十九条（内国貨物の使用等）、第六十一条（保税工場外における保税作業）、第六十一条の二第二項（指定保税工場の簡易手続）、第六十二条の四（販売用貨物等の蔵置場所の制限等）並びに第六十二条の五（保税展示場外における使用の許可）の規定は、総合保税地域について準用する。この場合において、第四十二条第二項中「前項」とあるのは「第六十二条の八第一項（総合保税地域の許可）」と、同条第三項中「第一項」とあるのは「第六十二条の八第一項」と、「前項但書」とあるのは「第六十二条の十五（保税蔵置場、保税工場及び保税展示場についての規定の準用）において準用する前項ただし書」と、第四十三条の二第二項中「前項」とあるのは「第六十二条の九（外国貨物を置くことができる期間）」と、第四十三条の三第二項中「前項」とあるのは「第六十二条の十（外国貨物を置くこと等の承認）」と、「同項」とあるのは「同条」と、同条第三項中「、第一項」とあるのは「、第六十二条の十」と、第四十三条の四第一項中「前条第一項」とあるのは「第六十二条の十（外国貨物を置くこと等の承認）」と、「同項」とあるのは「同条」と、第四十七条第一項中「次の各号」とあるのは「第一号又は第三号から第六号まで」と、同条第三項中「当該許可を受けていた者」とあるのは「当該許可を受けていた者（当該許可を受けていた者以外に当該総合保税地域において貨物を管理していた者がある場合には、その者を含む。以下この項において同じ。）」と、第四十八条の二第四項中「第四十七条第一項第一号又は第三号」とあるのは「第六十二条の十五（保税蔵置場、保税工場及び保税展示場についての規定の準用）において準用する第四十七条第一項第一号又は第三号」と、同条第五項中「第四十三条各号のいずれかに該当する」とあるのは「第六十二条の八第二項各号（総合保税地域の許可）に掲げる基準に適合しない」と、同条第六項中「第二項又は第四項」とあるのは「第四項」と、第五十八条の二中「行う保税工場の許可を受けた者」とあるのは「総合保税地域において行う者」と、第六十一条第三項中「第一項」とあるのは「第六十二条の十五（保税蔵置場、保税工場及び保税展示場についての規定の準用）において準用する第一項又は第六十二条の五（保税展示場外における使用の許可）」と、同条第四項及び第五項中「第一項」とあるのは「第六十二条の十五において準用する第一項又は第六十二条の五」と、「同項の規定」とあるのは「これらの規定」と、第六十一条の二第二項中「前項の指定を受けた者」とあるのは「総合保税地域において保税作業（改装、仕分その他の手入れを除く。以下この項において同じ。）を行う者」と、「同項の税関長の特定した外国貨物」とあるのは「外国貨物」と、第六十二条の四第一項中「制限し、又は保税展示場に入れられた外国貨物で性質若しくは形状に変更が加えられるものにつき、その使用状況の報告を求める」とあるのは「制限する」と読み替えるものとする。

Article 62-15The following provisions apply mutatis mutandis to an integrated bonded area: Article 42, paragraphs (2) and (3) (Licensing of Bonded Warehouses), Article 43-2, paragraph (2) (Period for Which Foreign Cargo May Be Stored), Article 43-3, paragraphs (2) and (3) (Approval to Store Foreign Cargo), Articles 43-4 through 47 (Inspection at the Time of Approval to Store Foreign Cargo; Increase and Decrease in Storage Capacity of Cargo; Obligation of the Licensee to Pay Customs Duties; Notification of Suspension or Discontinuance of Business; Expiration of Licensing), Article 48-2, paragraphs (4) through (6) (Succession of Licensing), Article 58-2 (Special Provisions on Duty Payment Declarations for Manufactured Products Resulting From Bonded Operations), Article 59 (Use of Domestic Cargo), Article 61 (Bonded Operations Outside a Bonded Factory), Article 61-2, paragraph (2) (Simplified Procedures for a Designated Bonded Factory), Article 62-4 (Restriction on Places for Storing Cargo Meant for Sale, Use, or Consumption) and Article 62-5 (Permission for Use Outside a Bonded Exhibition Site).In this case, in Article 42, paragraph (2), the term "the preceding paragraph" is deemed to be replaced with "Article 62-8, paragraph (1) (Licensing of Integrated Bonded Areas)"; in Article paragraph (3), the terms "paragraph (1)" and "the proviso to the preceding paragraph" are deemed to be replaced with "Article 62-8, paragraph (1)" and "the proviso to the preceding paragraph, as applied mutatis mutandis pursuant to Article 62-15 (Mutatis Mutandis Application of the Provisions on Bonded Warehouses, Bonded Factories, and Bonded Exhibition Sites)", respectively; in Article 43-2, paragraph (2), the term "the preceding paragraph" is deemed to be replaced with "Article 62-9 (Period for Which Foreign Cargo May Be Stored"; in Article 43-3, paragraph (2), the terms "the preceding paragraph" and "the paragraph" are deemed to be replaced with "Article 62-10 (Approval to Store Foreign Cargo or Take Other Such Action)" and "the Article", respectively; in paragraph (3) of that Article, the term "paragraph (1)" is deemed to be replaced with "Article 62-10"; in Article 43-4, paragraph (1), the terms "paragraph (1) of the preceding Article" and "the paragraph" are deemed to be replaced with "Article 62-10 (Approval to Store Foreign Cargo or Take Other Such Action)" and "the Article", respectively; in Article 47, paragraph (1), the term "the following items" is deemed to be replaced with "item (i) or items (iii) through (vi)"; in paragraph (3) of that Article, the term "licensee" is deemed to be replaced with "licensee (including a person other than the licensee that administers cargo in the integrated bonded area, if any; hereinafter the same applies in this paragraph)"; in Article 48-2, paragraph (4), the term " Article 47, paragraph (1), item (i) or (iii)" is deemed to be replaced with "Article 47, paragraph (1), item (i) or (iii) as applied mutatis mutandis pursuant to Article 62-15 (Mutatis Mutandis Application of the Provisions on Bonded Warehouses, Bonded Factories, and Bonded Exhibition Sites)"; in paragraph (5) of that Article, the term "falls under any of the items of Article 43" is deemed to be replaced with "does not meet the requirements set forth in the items of Article 62-8, item (i) or (iii) (Licensing of Integrated Bonded Areas)"; in paragraph (6) of that Article, the term "paragraph (2) or (4)" is deemed to be replaced with "paragraph (4)"; in Article 58-2, the term "the licensee of a bonded factory where there may be conducted" is deemed to be replaced with "A person who conducts in an integrated bonded area the operations"; in Article 61, paragraph (3), the term "paragraph (1)" is deemed to be replaced with " Article 62-5, paragraph (1) (Permission for Use Outside a Bonded Exhibition Site), as applied mutatis mutandis pursuant to Article 62-15 (Mutatis Mutandis Application of the Provisions on Bonded Warehouses, Bonded Factories, and Bonded Exhibition Sites)"; in paragraphs (4) and (5) of that Article, the terms "paragraph (1)" and "the paragraph" are deemed to be replaced with "Article 62-5, paragraph (1), as applied mutatis mutandis pursuant to Article 62-15" and "these provisions", respectively; in Article 61-2, paragraph (2), the terms "person who has obtained the designation referred to in the preceding paragraph" and "foreign cargo, that have been specified by the Director General of Customs under the paragraph" are deemed to be replaced with "person who conducts bonded operations in an integrated bonded area (excluding repacking, sorting and other normal handling operations; hereinafter the same applies in this paragraph)" and "foreign cargo" respectively; in Article 62-4, paragraph (1), the term "restrict, within the bonded exhibition site, the place where the cargo may be stored, or may request to make a report on the details of use of foreign cargo that have been brought into the bonded exhibition site and are to undergo any changes in their nature or shape" is deemed to be replaced with "restrict, within the bonded exhibition site, the place where the cargo may be stored ."

第六十七条貨物を輸出し、又は輸入しようとする者は、政令で定めるところにより、当該貨物の品名並びに数量及び価格（輸入貨物（特例申告貨物を除く。）については、課税標準となるべき数量及び価格）その他必要な事項を税関長に申告し、貨物につき必要な検査を経て、その許可を受けなければならない。

Article 67Pursuant to the provisions of Cabinet Order, a person seeking to export or import cargo must declare to the Director General of Customs the cargo's product name, its quantity and price (or the quantity and value forming the basis for assessing duties, for cargo being imported (excluding cargo subject to a special declaration)), and other necessary particulars, and obtain permission from the Director General of Customs after passing through the necessary cargo inspection.

第六十七条の二輸出申告又は輸入申告は、輸出又は輸入の許可を受けるためにその申告に係る貨物を入れる保税地域等（保税地域又は第三十条第一項第二号（外国貨物を置く場所の制限）の規定により税関長が指定した場所をいう。以下同じ。）の所在地を所轄する税関長に対してしなければならない。

Article 67-2(1)An export or import declaration must be made to the Director General of Customs having jurisdiction over the location of a bonded area or other such place (meaning a bonded area, or a place designated by the Director General of Customs pursuant to the provisions of Article 30, paragraph (1), item (ii) (Restrictions on Places for Storing Foreign Cargo); the same applies hereinafter) when cargo subject to the declaration is brought in for the purpose of obtaining export or import permission.

２外国貿易船（これに準ずるものとして政令で定める船舶を含む。以下この項において同じ。）に積み込んだ状態で輸出申告又は輸入申告をすることが必要な貨物を輸出し、又は輸入しようとする者は、前項の規定にかかわらず、政令で定めるところにより税関長の承認を受けて、当該外国貿易船の係留場所を所轄する税関長に対して輸出申告又は輸入申告をすることができる。

(2)Notwithstanding the provisions of the preceding paragraph, having received the approval of the Director General of Customs pursuant to Cabinet Order, a person seeking to export or import cargo that needs to have an export declaration or import declaration filed for it while it is loaded on board a vessel engaged in foreign trade (including a vessel designated by Cabinet Order as a vessel equivalent to a vessel engaged in foreign trade; hereinafter the same applies in this paragraph) may file an export or import declaration with the Director General of Customs having jurisdiction over the place where the vessel is moored.

３輸入申告は、その申告に係る貨物を保税地域等に入れた後にするものとする。ただし、次の各号のいずれかに該当する場合は、この限りでない。

(3)An import declaration is to be made after cargo subject to that declaration has been brought into a bonded area or other such place; provided, however, that this does not apply if the situation falls under any of the following items:

４前項各号のいずれかに該当する場合における輸入申告は、当該貨物に係る第十五条第一項若しくは第九項（入港手続）の規定による積荷に関する事項が税関に報告され、又は同条第二項若しくは第十項若しくは第十八条第四項（入出港の簡易手続）の規定による積荷に関する事項を記載した書面が税関に提出された後にするものとする。

(4)In the case falling under any of the items of the preceding paragraph, an import declaration is to be made after matters concerning cargo loaded as prescribed in Article 15, paragraph (1) or (9) (Procedures for Entry into Port) are reported to customs with respect to the cargo or after a document stating particulars concerning cargo loaded as prescribed in paragraph (2) or (10) of that Article or Article 18, paragraph (4) (Simplified Procedures for Entry into or Departure from Port) is submitted to customs.

第六十七条の三次に掲げる者は、前条第一項又は第二項の規定にかかわらず、政令で定めるところにより、いずれかの税関長に対して輸出申告（政令で定める貨物に係るものを除く。）をすることができる。この場合において、第二号に掲げる者が特定委託輸出申告（保税地域等に入れないで輸出の許可を受けようとする貨物につき当該者が行う輸出申告をいう。第四項及び第七十九条の四第三項（認定の失効）において同じ。）を行うときは、その申告に係る貨物が置かれている場所から当該貨物を外国貿易船等に積み込もうとする開港、税関空港又は不開港までの運送を特定保税運送者に委託しなければならない。

Article 67-3(1)Notwithstanding the provisions of paragraph (1) or (2) of the preceding Article, a person set forth in the following items, pursuant to the provisions of Cabinet Order, may file an export declaration (excluding an export declaration pertaining to cargo prescribed by Cabinet Order) with any of the Directors General of Customs.In this case, if a person set forth in item (ii) files an export declaration under specific entrustment (meaning an export declaration that that person makes for cargo that it seeks permission to import without the cargo being brought into a bonded area or other such place; the same applies in paragraph (4) and Article 79-4, paragraph (3) (Expiration of Authorization)), the person must entrust a carrier approved for specified bonded transportation with transportation of cargo subject to the declaration from the place where it is stored to an open port, customs airport or closed port where it is to be loaded onto a vessel or aircraft engaged in foreign trade:

２特定製造貨物輸出者は、特定製造貨物輸出申告（保税地域等に入れないで輸出の許可を受けようとする貨物につき前項の規定により特定製造貨物輸出者が行う輸出申告をいう。以下この節において同じ。）に際しては、当該特定製造貨物輸出申告に係る貨物の品名、数量その他の政令で定める事項を記載した書面であつて認定製造者が作成したもの（第六十七条の十三第三項第二号イ及び第六十七条の十七第一項第三号において「貨物確認書」という。）を税関長に提出しなければならない。

(2)An exporter of specific manufactured cargo, at the time of making an export declaration of specific manufactured cargo (meaning an export declaration that an exporter of specified manufactured cargo makes pursuant to the provisions of the preceding paragraph for cargo that it seeks permission to import without the cargo being brought into a bonded area or other such place; hereinafter the same applies in this Section), must submit to the Director General of Customs a document prepared by an authorized manufacturer, stating the product names, quantity and other particulars prescribed by Cabinet Order, of the cargo subject to the export declaration (referred to as "written confirmation of cargo" in Article 67-13, paragraph (3), item (ii)(a) and Article 67-17, paragraph (1), item (iii)).

３第一項第一号の承認を受けようとする者は、特定輸出申告（保税地域等に入れないで輸出の許可を受けようとする貨物につき同項の規定により特定輸出者が行う輸出申告をいう。以下この節において同じ。）をしようとする貨物の品名その他必要な事項を記載した申請書を税関長に提出しなければならない。

(3)A person seeking the approval referred to in paragraph (1), item (i) must submit an application form to the Director General of Customs stating the product names and other necessary particulars of the cargo for which the person seeks to make a specific export declaration (meaning an export declaration that an authorized exporter makes pursuant to the provisions of that paragraph for cargo that it seeks permission to export without the cargo being brought into a bonded area or other such place; hereinafter the same applies in this Section).

４特定委託輸出申告、特定製造貨物輸出申告及び特定輸出申告の申告事項その他前三項の規定の適用に関し必要な事項は、政令で定める。

(4)Cabinet Order prescribes the particulars that are required to be stated in the export declaration under specific entrustment, the export declaration of specific manufactured cargo, and the specific export declaration, and provides for other necessary particulars concerning the application of the preceding three paragraphs.

第六十七条の四特定輸出者、特定委託輸出者又は特定製造貨物輸出者は、特例輸出貨物が輸出されないこととなつたことその他の事由により当該特例輸出貨物が輸出の許可を受けている必要がなくなつたときは、その許可をした税関長に対し、当該許可を取り消すべき旨の申請をすることができる。

Article 67-4(1)An authorized exporter, a specific entrusting exporter or an exporter of specific manufactured cargo, when export permission of special export cargo becomes unnecessary for the reason that it is not to be exported or for other reasons, may file an application for revocation of the permission with the Director General of Customs who has given the permission.

２税関長は、前項の規定による申請があつたとき、その他この法律の実施を確保するため必要があると認めるときは、特例輸出貨物が外国貿易船等に積み込まれるまでの間に当該特例輸出貨物に係る輸出の許可を取り消すことができる。

(2)The Director General of Customs, if an application prescribed in the preceding paragraph is filed or when it is found necessary for ensuring the implementation of this Act, may revoke the export permission pertaining to the special export cargo before it is loaded onto a vessel or aircraft engaged in foreign trade

３税関長は、前項の規定により輸出の許可を取り消す場合において必要があると認めるときは、税関職員に当該特例輸出貨物の検査をさせることができる。

(3)If it is found necessary at the time of revoking export permission pursuant to the provisions of the preceding paragraph, the Director General of Customs may have customs officials inspect the special export cargo.

第六十七条の五第三十四条本文（外国貨物の廃棄）の規定は保税地域以外の場所にある特例輸出貨物を廃棄する場合について、第四十五条第三項（許可を受けた者の関税の納付義務等）の規定は保税地域以外の場所にある特例輸出貨物が亡失した場合について、それぞれ準用する。この場合において、第三十四条本文中「税関に」とあるのは「輸出の許可をした税関長に」と、第四十五条第三項中「当該保税蔵置場の許可を受けた者」とあるのは「当該特例輸出貨物に係る特定輸出者、特定委託輸出者又は特定製造貨物輸出者」と、「税関長」とあるのは「輸出の許可をした税関長」と読み替えるものとする。

Article 67-5The provisions of the main clause of Article 34 (Disposal of Foreign Cargo) apply mutatis mutandis if special export cargo stored in a place outside a bonded area is disposed of, and the provisions of Article 45, paragraph (3) (Obligation of the Licensee to Pay Customs Duties) apply mutatis mutandis if special export cargo stored in a place outside a bonded area is lost. In these cases, the term "customs" in the main clause of Article 34 is deemed to be replaced with "the Director General of Customs who has given export permission", and the terms "the bonded warehouse licensee" and "the Director General of Customs" in Article 45, paragraph (3) are deemed to be replaced with "the authorized exporter, specific entrusting exporter, or exporter of specific manufactured cargo associated with that special export cargo" and "the Director General of Customs who has given export permission", respectively.

第六十七条の六税関長は、第六十七条の三第一項第一号（輸出申告の特例）の承認をしようとするときは、次に掲げる基準に適合するかどうかを審査しなければならない。

Article 67-6Before the Director General of Customs gives approval referred to in Article 67-3, paragraph (1), item (i) (Special Provisions for Export Declaration), the Director General must examine whether the following criteria are met:

第六十七条の七税関長は、特定輸出者がこの法律の規定に従つて特定輸出申告を行わなかつたことその他の事由により、この法律の実施を確保するため必要があると認めるときは、前条第三号に規定する規則若しくは当該規則に定められた事項に係る業務の遂行の改善に必要な措置を講ずること又は同号に規定する規則を新たに定めることを求めることができる。

Article 67-7If the Director General of Customs finds it to be necessary to do so in order to ensure the implementation of this Act because an authorized exporter has failed to make a specific export declaration in accordance with the provisions of this Act or for any other reason, the Director General may request that exporter to take the necessary measures to improve the rules provided for in item (iii) of the preceding Article or its performance of business activities in connection with the particulars provided for in those rules, or to newly establish the rules provided for in that item.

第六十七条の八特定輸出者は、政令で定めるところにより、特定輸出貨物（特定輸出申告が行われ、税関長の輸出の許可を受けた貨物をいう。第六十七条の十第二項及び第九十四条第二項において同じ。）の品名、数量及び価格その他の必要な事項を記載した帳簿を備え付け、かつ、当該帳簿及び当該特定輸出貨物に係る取引に関して作成し又は受領した書類その他の書類で政令で定めるもの（第六十七条の十第二項及び第六十七条の十一第一号において「帳簿書類」という。）を保存しなければならない。

Article 67-8(1)An authorized exporter must, pursuant to the provisions of Cabinet Order, keep books stating the product names, quantities, prices and other necessary particulars of specific export cargo (meaning cargo for which a specific export declaration is made and export permission is given by the Director General of Customs; the same applies in Article 67-10, paragraph (2) and Article 94, paragraph (2)), and preserve those books and documents prepared or received in connection with transaction of the cargo and other documents prescribed by Cabinet Order (referred to as "books and documents" in Article 67-10, paragraph (2) and Article 67-11, item (i)).

２電子帳簿保存法第四条（国税関係帳簿書類の電磁的記録による保存等）、第五条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）、第六条第一項から第五項まで（電磁的記録による保存等の承認の申請等）、第七条第一項及び第二項（電磁的記録による保存等の承認に係る変更）、第八条から第十条まで（電磁的記録による保存等の承認の取消し・電子計算機出力マイクロフィルムによる保存等の承認に対する準用・行政手続等における情報通信の技術の利用に関する法律等の適用除外・電子取引の取引情報に係る電磁的記録の保存）並びに第十一条（第三項第二号から第四号までを除く。）（他の国税に関する法律の規定の適用）の規定は、特定輸出者について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、必要な技術的読替えは、政令で定める。

(2)The provisions of Article 4 (Preservation of Books and Documents Related to National Taxes in Electronic or Magnetic Records), Article 5 (Preservation of Books and Documents Related to National Taxes on Computer-output Microfilm), Article 6, paragraphs (1) through (5) (Application for Approval of Preservation in Electronic or Magnetic Records), Article 7, paragraphs (1) and (2) (Changes Pertaining to Approval of Preservation in Electronic or Magnetic Records), Articles 8 to 10 (Revocation of Approval of Preservation in Electronic or Magnetic Records; Mutatis Mutandis Application of the Relevant Provisions to Approval of Preservation on Computer-output Microfilm; Exclusion from Application of the Act on Use of Information and Communications Technology in Administrative Procedures; Preservation of Electronic or Magnetic Records Pertaining to Information on Electronic Transactions) and Article 11 (excluding paragraph (3), items (ii) through (iv)) (Application of Provisions of Other Laws Concerning National Taxes), of the Act concerning Preservation of Electronic Books apply mutatis mutandis to an authorized exporter.In this case, the terms shown in the middle columns of the following table corresponding to the provisions set forth in the left-hand columns are deemed to be replaced respectively by the terms shown in the right-hand columns, and Cabinet Order provides for the necessary technical replacement of terms.

第六十七条の九特定輸出者は、第六十七条の三第一項（輸出申告の特例）の規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を同項第一号の承認をした税関長に届け出ることができる。

Article 67-9If an authorized exporter no longer needs to be subject to the application of the provisions of Article 67-3, paragraph (1) (Special Provisions for Export Declaration), the exporter, pursuant to the provisions of Cabinet Order, may file a notification of this with the Director General of Customs who gave the approval referred to in item (i) of that paragraph.

第六十七条の十第六十七条の三第一項第一号（輸出申告の特例）の承認は、次の各号のいずれかに該当するに至つたときは、その効力を失う。

Article 67-10(1)The approval referred to in Article 67-3, paragraph (1), item (i) (Special Provisions for Export Declaration) ceases to be effective if any of the situations as set forth in the following items occurs:

２第六十七条の三第一項第一号の承認が失効した場合において、当該承認を受けていた者又はその相続人（承認を受けていた法人が合併により消滅した場合においては、合併後存続する法人又は合併により設立された法人）は、その失効前に輸出の許可を受けた特定輸出貨物に係る第六十七条の八第一項（帳簿の備付け等）の規定による帳簿の備付け及び記載並びに帳簿書類の保存の義務並びにこの法律その他の関税に関する法律の規定により課される当該特定輸出貨物に係るその他の義務を免れることができない。

(2)When approval referred to in Article 67-3, paragraph (1), item (i) expires, a person who has obtained the approval or the person's heir (when a corporation that has been given the approval has ceased to exist as a result of merger, then the corporation that survives the merger or the corporation that has been established as a result of the merger) may not be exempted from the obligation of keeping of and entry into books, and preservation of books and documents, in connection with specific export cargo for which export permission has been given before the approval expired, as prescribed in Article 67-8, paragraph (1) (Keeping of Books) and other obligations to be imposed pursuant to the provisions of this Act and other laws concerning customs duties.

第六十七条の十一税関長は、次の各号のいずれかに該当するに至つたときは、第六十七条の三第一項第一号（輸出申告の特例）の承認を取り消すことができる。

Article 67-11The Director General of Customs may , if any of the situations as set forth in the following items occurs, revoke approval referred to in Article 67-3, paragraph (1), item (i) (Special Provisions for Export Declaration):

第六十七条の十二第四十八条の二第一項から第五項まで（許可の承継）の規定は、特定輸出者について準用する。この場合において、必要な技術的読替えは、政令で定める。

Article 67-12The provisions of Article 48-2, paragraphs (1) through (5) (Licensing Succession) apply mutatis mutandis to an authorized exporter. In such a case, Cabinet Order provides for the necessary technical replacement of terms.

第六十七条の十三貨物を製造する者は、申請により、自ら製造した貨物の輸出に関する業務が、自己、輸出者その他の者により適正かつ確実に行われるよう、当該業務の遂行を適正に管理することができるものと認められる旨の税関長の認定を受けることができる。

Article 67-13(1)Upon application, a person who manufactures cargo may be authorized by the Director General of Customs as a person that is found to be capable of properly managing the performance of business activities involved in the exportation of the cargo that the person has manufactured, in such a way that that person, exporters, and other such persons carry out those business activities properly and reliably.

２前項の認定を受けようとする者（以下この条において「申請者」という。）は、当該申請者及び特定製造貨物輸出者（当該申請者が製造する貨物を輸出しようとする者であつて、当該貨物の輸出に関する業務を当該申請者の管理の下に行う者をいう。以下この節において同じ。）の住所又は居所及び氏名又は名称その他必要な事項を記載した申請書を、当該申請者の住所又は居所の所在地を所轄する税関長に提出しなければならない。

(2)A person seeking the authorization referred to in the preceding paragraph (hereinafter in this Article referred to as "applicant") must submit an application form stating the domiciles or residences, and names of that applicant and the exporter of specific manufactured products (meaning a person that seeks to export cargo that the applicant manufactures and that engages in the business activities involved in the exportation of that cargo under the management of the applicant; hereinafter the same applies in this Section) and other necessary particulars, with the Director General of Customs having jurisdiction over the location of the domicile or residence of the applicant.

３税関長は、第一項の規定による認定の申請が次に掲げる基準に適合すると認めるときは、その認定をするものとする。

(3)When the Director General of Customs finds that the application for authorization prescribed in paragraph (1) meets the following criteria, the Director General gives the authorization:

４第二項の申請書の提出その他前三項の規定の適用に関し必要な事項は、政令で定める。

(4)Cabinet Order provides for the submission of an application form as referred to in paragraph (2) and provides for other necessary particulars concerning the application of the preceding three paragraphs.

第六十七条の十四税関長は、前条第一項の認定を受けた者（以下この節において「認定製造者」という。）について、その製造した貨物に係る特定製造貨物輸出申告がこの法律の規定に従つて行われなかつたことその他の事由により、この法律の実施を確保するため必要があると認めるときは、当該認定製造者に対し、同条第三項第二号ハに規定する規則若しくは当該規則に定められた事項に係る業務の遂行の改善に必要な措置を講ずること又は同号ハに規定する規則を新たに定めることを求めることができる。

Article 67-14If the Director General of Customs finds it to be necessary to do so in order to ensure the implementation of this Act because an export declaration of specific manufactured cargo has not been made in accordance with the provisions of this Act for cargo manufactured by a person authorized under paragraph (1) of the preceding Article (hereinafter referred to as an "authorized manufacturer" in this Section) or for any other such reasons, the Director General may request the authorized manufacturer to take the necessary measures to improve the rules provided for in paragraph (3), item (ii), sub-item (c) of that Article or its performance of business activities in connection with the particulars provided for in those rules, or to newly establish the rules provided for in sub-item (c) of that item.

第六十七条の十五認定製造者は、第六十七条の十三第一項（製造者の認定）の認定を受けている必要がなくなつたときは、政令で定めるところにより、その旨を同項の認定をした税関長に届け出ることができる。

Article 67-15If an authorized manufacturer no longer needs the authorization referred to in Article 67-13, paragraph (1) (Authorization of Manufacturer) the manufacturer, pursuant to the provisions of Cabinet Order, may file a notification of this with the Director General of Customs who gave the authorization referred to in that paragraph.

第六十七条の十六第六十七条の十三第一項（製造者の認定）の認定は、次の各号のいずれかに該当するに至つたときは、その効力を失う。

Article 67-16(1)Authorization referred to in Article 67-13, paragraph (1) (Authorization of Manufacturer) ceases to be effective if any of the situation as set forth in the following items occur:

２第六十七条の十三第一項の認定が失効した場合において、特定製造貨物輸出申告に係る貨物（輸出の許可を受けていないものに限る。）があるときは、当該貨物に係る通関手続が終了するまでの間は、当該認定を受けていた者又はその相続人（認定を受けていた法人が合併により消滅した場合においては、合併後存続する法人又は合併により設立された法人）が引き続き当該認定を受けているものとみなす。

(2)When the authorization referred to in Article 67-13, paragraph (1) expires, if there remains cargo subject to an export declaration of specific manufactured cargo (limited to cargo that has not been given export permission), a person who has been given the authorization or the person's heir (when a corporation that has been given authorization has ceased to exist as a result of merger, the corporation that survives the merger or the corporation that has been established as a result of the merger) is deemed to be authorized until customs clearance procedures pertaining to the cargo are completed.

第六十七条の十七税関長は、次の各号のいずれかに該当する事由があると認めるときは、第六十七条の十三第一項（製造者の認定）の認定を取り消すことができる。

Article 67-17(1)The Director General of Customs, in finding that an authorized manufacturer falls under any of the situations provided for in the following items, may revoke the authorization referred to in Article 67-13, paragraph (1) (Authorization of Manufacturer):

２前項の規定による認定の取消しの手続その他同項の規定の適用に関し必要な事項は、政令で定める。

(2)Cabinet Order prescribes the procedures for revoking an authorization as under the preceding paragraph and provides for other necessary particulars concerning the application of that paragraph.

第六十七条の十八第四十八条の二第一項から第五項まで（許可の承継）の規定は、認定製造者について準用する。この場合において、必要な技術的読替えは、政令で定める。

Article 67-18The provisions of Article 48-2, paragraphs (1) through (5) (Licensing Succession) apply mutatis mutandis to an authorized manufacturer. In such a case, Cabinet Order provides for the necessary technical replacement of terms.

第六十七条の十九特例輸入者又は特例委託輸入者は、第六十七条の二第一項又は第二項（輸出申告又は輸入申告の手続）の規定にかかわらず、政令で定めるところにより、いずれかの税関長に対して輸入申告（政令で定める貨物に係るものを除く。）をすることができる。

Article 67-19An authorized importer or specific entrusting importer may, notwithstanding the provisions of Article 67-2, paragraph (1) or (2) (Procedures for Export or Import Declaration), file, pursuant to the provisions of Cabinet Order, an import declaration (excluding an import declaration pertaining to the cargo prescribed by Cabinet Order) with any of the Directors General of Customs.

第六十八条税関長は、第六十七条（輸出又は輸入の許可）の規定による申告があつた場合において輸出若しくは輸入の許可の判断のために必要があるとき、又は関税についての条約の特別の規定による便益（これに相当する便益で政令で定めるものを含む。）を適用する場合において必要があるときは、契約書、仕入書その他の申告の内容を確認するために必要な書類又は当該便益を適用するために必要な書類で政令で定めるものを提出させることができる。

Article 68The Director General of Customs, when an declaration prescribed in Article 67 (Permission for Export or Import) is made, if it is necessary for determining whether export or import permission is to be given or for determining whether the benefits accruing from the special provisions of any conventions concerning customs duties (including corresponding benefits prescribed by Cabinet Order) is to be granted, may require submission of a written contract, invoice or other documents necessary for confirming the details of the declaration or other documents prescribed by Cabinet Order as those necessary for granting the benefits.

第六十八条の二税関長は、第六十七条（輸出又は輸入の許可）の規定による申告に係る貨物が他の税関長の所属する税関の管轄区域内にある場合において、当該貨物につき同条の規定による検査を行う必要があると認めるときは、当該他の税関長に対し、当該検査に係る権限を委任することができる。

Article 68-2If cargo subject to a declaration under Article 67 (Permission for Export or Import) is located within the jurisdictional district of another Director General of Customs, and a Director General of Customs finds it to be necessary to conduct an inspection under the provisions of that Article on that cargo, the Director General may delegate the authority to inspect that cargo to the other Director General of Customs.

第六十九条第六十七条（輸出又は輸入の許可）の検査は、税関長が指定した場所で行うものとする。

Article 69(1)Inspections as referred to in Article 67 (Permission for Export or Import) are to be conducted at a place designated by the Director General of Customs.

２前項の規定により指定された場所以外の場所で第六十七条の検査を受けようとする者は、当該検査を受けようとする貨物の置かれている場所を所轄する税関長の許可を受けなければならない。

(2)A person that seeks to have an inspection as referred to in Article 67 conducted at a place other than the place designated pursuant to the provisions of the preceding paragraph must obtain permission of the Director General of Customs having jurisdiction over the place where the cargo that the person seeks to have inspected undergo is stored.

３税関長は、貨物の性質又は数量により税関長が指定した場所で検査をすることが不適当であり、かつ、検査を能率的に行うのに支障がないと認めるときは、前項の許可をしなければならない。

(3)The Director General of Customs must give permission referred to in the preceding paragraph if it is found that, due to the nature or quantity of the cargo concerned, it is inappropriate to inspect them at the place which they have designated and that it will not cause any problem in conducting the inspection efficiently.

第七十条他の法令の規定により輸出又は輸入に関して許可、承認その他の行政機関の処分又はこれに準ずるもの（以下この項において「許可、承認等」という。）を必要とする貨物については、輸出申告又は輸入申告の際、当該許可、承認等を受けている旨を税関に証明しなければならない。

Article 70(1)For cargo that the provisions of other laws and regulations establish as needing the permission, approval, or other such disposition of an administrative organ, or anything equivalent to this, in connection with its export or import (hereinafter in this paragraph referred to as "permission, approval, or other such measure"), a person must certify to customs, at the time of filing an export or import declaration, that the cargo is subject to that permission, approval, or other such measure.

２他の法令の規定により輸出又は輸入に関して検査又は条件の具備を必要とする貨物については、第六十七条（輸出又は輸入の許可）の検査その他輸出申告又は輸入申告に係る税関の審査の際、当該法令の規定による検査の完了又は条件の具備を税関に証明し、その確認を受けなければならない。

(2)For cargo whose export or import, pursuant to the provisions of other laws and regulations, requires completion of inspection or fulfillment of conditions, the completion or fulfillment prescribed by those laws and regulations must be proved to, and confirmed by customs at the time of inspection referred to in Article 67 ((Permission for Export or Import) or at the time of the customs examination pertaining to export or import declaration.

３第一項の証明がされず、又は前項の確認を受けられない貨物については、輸出又は輸入を許可しない。

(3)No export or import permission is given unless the certification referred to in paragraph (1) or the confirmation referred to in the preceding paragraph is made for the cargo concerned.

第七十一条原産地について直接若しくは間接に偽つた表示又は誤認を生じさせる表示がされている外国貨物については、輸入を許可しない。

Article 71(1)Import permission is not given for foreign cargo whose origin is being represented falsely or misleadingly, either directly or indirectly.

２税関長は、前項の外国貨物については、その原産地について偽つた表示又は誤認を生じさせる表示がある旨を輸入申告をした者に、直ちに通知し、期間を指定して、その者の選択により、その表示を消させ、若しくは訂正させ、又は当該貨物を積みもどさせなければならない。

(2)The Director General of Customs must immediately notify the person that has filed the import declaration for foreign cargo as referred to in the preceding paragraph that the origin of the cargo is being represented falsely or misleadingly, specify a period, and require that person to erase or correct the representation, or to send back the cargo, according to the person's choice.

第七十二条関税を納付すべき外国貨物については、特例申告貨物が輸入される場合（第七条の八第一項（担保の提供）の規定により担保の提供を命ぜられた場合において当該担保が提供されていないときを除く。）又は第九条の二第一項若しくは第二項（納期限の延長）の規定により関税を納付すべき期限が延長される場合を除き、関税（過少申告加算税並びに第十二条の四第一項及び第三項（同条第一項の重加算税に係る部分に限る。）（重加算税）の重加算税を除く。）が納付された後（第十条第二項（担保を提供した場合の充当又は徴収）の規定により担保として提供された金銭又は金銭以外の担保物の公売の代金をもつて関税に充てる場合においては、その手続が完了した後とし、関税定率法第七条第十項（相殺関税）又は第八条第九項第二号若しくは第十八項（不当廉売関税）の規定により担保の提供を命ぜられた場合においては、当該担保が提供され、かつ、同法別表の税率による関税が納付された後とする。）でなければ、輸入を許可しない。外国貨物に係る内国消費税及び地方消費税（これらに係る過少申告加算税及び当該過少申告加算税に代えて課される重加算税を除く。）の納付についても、その納期限が延長される場合その他政令で定める場合を除き、また同様とする。

Article 72With respect to foreign cargo for which customs duties are to be paid, unless specially declared cargo is imported (excluding when security is not provided when provision of security is ordered pursuant to the provisions of Article 7-8, paragraph (1) (Provision of Security)) or the deadline by which the relevant person is required to pay the customs duties is extended pursuant to the provisions of Article 9-2, paragraph (1) or (2) (Extension of Payment Deadline), import permission may be given only after customs duties (excluding additional tax for deficient declaration and heavy additional tax referred to in Article 12-4, paragraphs (1) and (3) (Heavy Additional Tax) (with respect to paragraph (3), limited to the provisions concerning heavy additional tax referred to in paragraph (1) of that Article)) is paid (when monetary security or proceeds of public auction of collateral (other than monetary security) are allocated to customs duties pursuant the provisions of Article 10, paragraph (2) (Appropriation or Collection If Security Has Been Provided), import permission is not given unless the required procedures are completed, and when provision of security is ordered to be provided pursuant to the provisions of Article 7, paragraph (10) (Countervailing Duties) or Article 8, paragraph (9), item (ii) or paragraph (18) (Anti-Dumping Duties) of the Customs Tariff Act, import permission is not given unless such security is provided and customs duties are paid at the rate set out in the Appended Table of that Act). The same applies to payment of domestic consumption tax and local consumption tax pertaining to foreign cargo (excluding penalty tax for deficient declaration and heavy penalty tax to be imposed in lieu of the penalty tax for deficient declaration), except when the payment deadline is extended or in other cases prescribed by Cabinet Order.

第七十三条外国貨物（特例申告貨物を除く。）を輸入申告の後輸入の許可前に引き取ろうとする者は、関税額（過少申告加算税並びに第十二条の四第一項及び第三項（同条第一項の重加算税に係る部分に限る。）（重加算税）の重加算税に相当する額を除く。）に相当する担保を提供して税関長の承認を受けなければならない。

Article 73(1)A person seeking to withdraw the foreign cargo (excluding specially declared cargo) after import declaration, but prior to import permission must obtain approval of the Director General of Customs by providing security in an amount equivalent to that of customs duties chargeable (excluding the amount equivalent to that of additional tax for deficient declaration and heavy additional tax referred to in Article 12-4, paragraphs (1) and (3) (Heavy Additional Tax) (with respect to paragraph (3), limited to the provisions concerning heavy additional tax referred to in paragraph (1) of that Article).

２輸入の許可を与えることができない場合（前条の規定による場合を除く。）においては、税関長は、前項の承認をしてはならない。

(2)If import permission cannot be given (excluding the case prescribed in the preceding Article), the Director General of Customs must not give the approval referred to in the preceding paragraph.

３第一項の承認を受けた外国貨物は、この法律の適用については、第四条（課税物件の確定の時期）、第五条（適用法令）、前条、第百五条（税関職員の権限）及び第百六条（特別の場合における税関長の権限）を除くほか、内国貨物とみなす。

(3)To apply this Act with the exception of Article 4 (Time of Determination of Taxable Items), Article 5 (Applicable Laws and Regulations), the preceding Article, Article 105 (Authority of Customs Officials), and Article 106 (Authority of the Director General of Customs in Special Cases), foreign cargo for which a person has been given the approval referred to in paragraph (1) is deemed to be domestic cargo.

第七十三条の二第七十六条第五項（郵便物の輸出入の簡易手続）の規定により通知された郵便物（輸出されるものに限る。）は、この法律の適用については、輸出を許可された貨物とみなす。

Article 73-2To apply this Act, a postal item of which a person has been notified pursuant to the provisions of Article 76, paragraph (5) (Simplified Procedures for Exporting and Importing Postal Items) (limited to a postal item to be exported) is deemed to be cargo that a person has been permitted to export.

第七十四条外国貨物で、日本郵便株式会社から交付された郵便物（政令で定めるものを除く。）若しくは民間事業者による信書の送達に関する法律第三条各号（郵便法の適用除外）に掲げる場合に該当して信書便物の送達を行う者から交付された信書、第六十二条の六第一項（許可の期間満了後保税展示場にある外国貨物についての関税の徴収）の規定により関税が徴収されたもの、第六十九条の二第二項（輸出してはならない貨物）、第六十九条の十一第二項（輸入してはならない貨物）若しくは第百十八条第一項（没収）の規定により没収されたもの、第八十四条第一項から第三項まで（収容貨物の公売又は売却等）（第八十八条（収容についての規定の準用）及び第百三十三条第三項（領置物件等の処置）において準用する場合を含む。）若しくは第百三十三条第二項の規定により公売に付され、若しくは随意契約により売却されて買受人が買い受けたもの、第百三十四条第三項（領置物件等の還付等）の規定により国庫に帰属したもの、第百四十六条第一項（税関長の通告処分等）の規定により納付されたもの、刑事訴訟法の規定により売却され、没収が執行され、若しくは国庫に帰属したもの又は銃砲刀剣類所持等取締法（昭和三十三年法律第六号）の規定により売却され、若しくは国庫に帰属したものその他これらに類するもので政令で定めるものは、この法律の適用については、輸入を許可された貨物とみなす。

Article 74To apply this Act, the following cargo is deemed to be cargo a person has been permitted to import: foreign postal items delivered by Japan Post Co., Ltd. (excluding those prescribed by Cabinet Order) or foreign correspondence delivered by a person who dispatches postal correspondence that falls under the cases set forth in the items of Article 3 (Exclusion from Application of the Postal Act) of the Act on Correspondence Delivery by Private Business Operators, foreign cargo for which customs duties have been collected pursuant to the provisions of Article 62-6, paragraph (1) (Collection of Customs Duties on Foreign Cargo That Is at a Bonded Exhibition Site After the Expiration of the License Period), foreign cargo confiscated pursuant to the provisions of Article 69-2, paragraph (2) (Cargo Prohibited for Export), Article 69-11, paragraph (2) (Cargo Prohibited for Import) or paragraph (1) of Article 118 (Forfeiture), foreign cargo which were offered for public auction or for sale by negotiated contract and have been purchased by a purchaser pursuant to the provisions of Article 84, paragraphs (1) to (3) (Public Auction or Sale of Housed Cargo) (including as applied mutatis mutandis pursuant to Article 88 (Mutatis Mutandis Application of Provisions on Housed Cargo) and Article 133, paragraph (3) (Disposal of Retained Objects)) or Article 133, paragraph (2)), foreign cargo that is vested in the national treasury pursuant to the provisions of Article 134, paragraph (3) (Return of Retained Objects), foreign cargo offered pursuant to the provisions of Article 146, paragraph (1) (Disposition of Administrative Notification by the Director General of Customs), foreign cargo sold, confiscated or vested in the national treasury pursuant to the provisions of the Code of Criminal Procedure, foreign cargo sold or vested in the national treasury pursuant to the provisions of the Act for Controlling the Possession of Firearms or Swords and Other Such Weapons (Act No. 6 of 1958) and other similar foreign cargo prescribed by Cabinet Order.

第七十五条本邦から外国に向けて行う外国貨物（仮に陸揚げされた貨物（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第四十八条第一項（輸出の許可等）の規定による許可を受けなければならないものを除く。第百八条の四第一項及び第二項並びに第百十一条第一項第一号において同じ。）を除く。）の積戻しには、第六十七条（輸出又は輸入の許可）、第六十七条の二第一項及び第二項（輸出申告又は輸入申告の手続）、第六十七条の三第一項（後段及び第三号を除く。）（輸出申告の特例）、第六十八条から第六十九条の十まで（輸出申告又は輸入申告に際しての提出書類・貨物の検査に係る権限の委任・貨物の検査場所・輸出してはならない貨物・輸出してはならない貨物に係る認定手続・輸出してはならない貨物に係る申立て手続等・輸出差止申立てにおける専門委員への意見の求め・輸出差止申立てに係る供託等・輸出してはならない貨物に係る意見を聴くことの求め等・輸出してはならない貨物に係る認定手続における農林水産大臣等への意見の求め・輸出してはならない貨物に係る認定手続における専門委員への意見の求め・輸出してはならない貨物に係る認定手続を取りやめることの求め等）並びに第七十条（証明又は確認）の規定を準用する。この場合において、第六十九条の二第一項中「貨物」とあるのは「貨物（第六十九条の十一第二項の規定により積戻しを命じられたものを除く。）」と、同項第三号及び第四号中「物品」とあるのは「物品（他の法令の規定により積み戻すことができることとされている者が当該他の法令の定めるところにより積み戻すものを除く。）」と読み替えるものとする。

Article 75The following provisions apply mutatis mutandis to the sending back of foreign cargo from Japan to a foreign country (excluding foreign cargo temporarily landed (excluding cargo subjected to permission prescribed in Article 48, paragraph (1) (Export Permission) of the Foreign Exchange and Trade Act (Act No. 228 of 1949); the same applies in Article 108-4, paragraphs (1) and (2) and Article 111, paragraph (1), item (i))): Article 67 (Permission for Export or Import), Article 67-2, paragraphs (1) and (2) (Procedures for Export or Import Declaration), Article 67-3, paragraph (1) (excluding the second sentence and item (iii)) (Special Provisions for Export Declaration), Articles 68 through 69-10 (Documents to be Submitted at the Time of Export or Import Declaration; Delegation of Authority for Inspection of Cargo; Place for Inspection of Cargo; Cargo Prohibited for Export; Verification Procedures to Check for Cargo Prohibited for Export; Procedures for the Filing of Petitions to Check for Cargo Prohibited for Export; Seeking Opinions of Technical Advisors with Respect to Petition for Export Suspension; Deposit Pertaining to Petition for Export Suspension; Seeking the Opinion Pertaining to Cargo Prohibited for Export; Seeking the Opinion of the Minister of Agriculture, Forestry and Fisheries in Verification Procedures to Check for Cargo Prohibited for Export; Seeking Opinions of Technical Advisors in Verification Procedures to Check for Cargo Prohibited for Export; Request to Discontinue Verification Procedures to Check for Cargo Prohibited for Export) and Article 70 (Certification or Confirmation). In this case, the term "cargo" in Article 69-2, paragraph (1) is deemed to be replaced with "cargo (excluding cargo ordered to be sent back pursuant to the provisions of Article 69-11, paragraph (2))" and the term "goods" in items (iii) and (iv) of that paragraph is deemed to be replaced with "goods (excluding those sent back pursuant to the provisions of other laws and regulations by a person who is permitted to send them back pursuant to the provisions of those other laws and regulations)".

第七十六条郵便物（その価格（輸入されるものについては、課税標準となるべき価格）が二十万円を超えるもの（寄贈物品であるものその他の政令で定めるものを除く。）及び第三項の政令で定める場合に係るものを除く。以下この項、第九十四条及び第百十四条の二第十四号において同じ。）については、第六十七条から第六十九条まで（輸出又は輸入の許可・輸出申告又は輸入申告の手続・輸出申告の特例・輸出の許可の取消し・特例輸出貨物の亡失等の届出・承認の要件・規則等に関する改善措置・帳簿の備付け等・輸出申告の特例の適用を受ける必要がなくなつた旨の届出・承認の失効・承認の取消し・許可の承継についての規定の準用・製造者の認定・規則等に関する改善措置・認定製造者の認定を受けている必要がなくなつた旨の届出・認定の失効・認定の取消し・許可の承継についての規定の準用・輸入申告の特例・輸出申告又は輸入申告に際しての提出書類・貨物の検査に係る権限の委任・貨物の検査場所）及び第七十条から第七十三条まで（証明又は確認・原産地を偽つた表示等がされている貨物の輸入・関税等の納付と輸入の許可・輸入の許可前における貨物の引取り）の規定は適用せず、前条中「仮に陸揚げされた貨物（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第四十八条第一項（輸出の許可等）の規定による許可を受けなければならないものを除く。第百八条の四第一項及び第二項並びに第百十一条第一項第一号において同じ。）を除く」とあるのは、「外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第四十八条第一項（輸出の許可等）の規定による許可を受けなければならないものに限る」と読み替えて、同条の規定を適用する。ただし、税関長は、輸出され、又は輸入される郵便物中にある信書以外の物について、政令で定めるところにより、税関職員に必要な検査をさせるものとする。

Article 76(1)With respect to postal items (excluding those the value of which exceeds two hundred thousand yen (other than gifts and other goods prescribed by Cabinet Order) (if it is imported goods, the value that forms the basis for assessing duties) and those pertaining to the case prescribed by Cabinet Order as referred to in paragraph (3); hereinafter the same applies in this paragraph, Article 94 and Article 114-2, item (xiv)), the following provisions do not apply: Articles 67 to 69 (Permission for Export or Import; Procedures for Export or Import Declaration; Special Provisions for Export Declaration; Revocation of Export Permission; Notification of Loss of Special Export Cargo; Requirements for Approval; Measures for Improvement of Rules; Keeping of Books; Notification of Discontinuance of Application of Special Provisions for Export Declaration; Invalidation of Approval; Revocation of Approval; Mutatis Mutandis Application of the Provisions on Licensing Succession; Authorization of Manufacturer; Measures for Improvement of Rules; Notification of Discontinuance of Authorization of Authorized Manufacturer; Invalidation of Authorization; Revocation of Authorization; Mutatis Mutandis Application of the Provisions on Licensing Succession; Special Provisions for Import Declaration; Documents to Be Submitted at the Time of Export or Import Declaration; Delegation of Authority for Inspection of Cargo; Place for Inspection of Cargo) and Articles 70 to 73 (Certification or Confirmation; Importation of Cargo Whose Origin Is Being Represented Falsely or Misleadingly; Payment of Customs Duties and Import Permission; Withdrawal of Cargo Prior to Import Permission), and in applying the preceding Article, the term "(excluding those subjected to permission prescribed in Article 48, paragraph (1) (Export Permission) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same applies in Article 108-4, paragraphs (1) and (2) and Article 111, paragraph (1), item (i) ))" is deemed to be replaced with the term "(limited to those subjected to the permission prescribed in Article 48, paragraph (1) (Export Permission) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949))"; provided, however, that the Director General of Customs, pursuant to the provisions of Cabinet Order, has customs officials conduct necessary inspection of postal items to be exported or imported (other than correspondence contained therein).

２税関職員は、前項ただし書の検査をするに際しては、信書の秘密を侵してはならない。

(2)Customs officials must not violate the privacy of personal correspondence at the time of conducting inspection referred to in the proviso to the preceding paragraph.

３日本郵便株式会社は、輸出され、又は輸入される郵便物（信書のみを内容とするものを除く。）を受け取つたときは、当該郵便物を輸出し、又は輸入しようとする者から当該郵便物につき第六十七条の申告を行う旨の申し出があつた場合その他の政令で定める場合を除き、当該郵便物を税関長に提示しなければならない。

(3)When Japan Post Co., Ltd. receives postal items being exported or imported (excluding those containing correspondence only), it must present those postal items to the Director General of Customs, unless it has been informed by the person seeking to export or import those items that the person is making a declaration as referred to in Article 67 for the items or in other cases prescribed by Cabinet Order.

４第七十条の規定は、第一項ただし書の規定により検査を受ける郵便物について準用する。この場合において、同条第一項中「輸出申告又は輸入申告」とあり、又は同条第二項中「第六十七条（輸出又は輸入の許可）の検査その他輸出申告又は輸入申告に係る税関の審査」とあるのは、「第七十六条第一項ただし書の検査その他郵便物に係る税関の審査」と、同条第三項中「輸出又は輸入を許可しない。」とあるのは「日本郵便株式会社は、その郵便物を発送し、又は名宛人に交付しない。」と読み替えるものとする。

(4)The provisions of Article 70 apply mutatis mutandis to postal items subjected to inspection pursuant to the provisions of the proviso to paragraph (1).In this case, the terms "export or import declaration" in paragraph (1) of that Article and "inspection referred to in Article 67 (Permission for Export or Import) or otherwise at the time of customs examination pertaining to export or import declaration" in Article 70, paragraph (2) are respectively deemed to be replaced with "inspection referred to in the proviso to Article 76, paragraph (1) or at the time of customs examination pertaining to postal items," and the term "No export or import permission is given" in Article 70, paragraph (3) is deemed to be replaced with "Japan Post Co., Ltd. does not dispatch those postal items nor delivers them to an addressee."

５税関長は、第一項ただし書の検査が終了したとき又は当該検査の必要がないと認めるときは、日本郵便株式会社にその旨を通知しなければならない。

(5)The Director General of Customs, when inspection referred to in the proviso to paragraph (1) is completed or when the Director General considers it unnecessary to conduct the inspection, notifies Japan Post Co., Ltd. thereof.

第七十六条の二前条第五項の規定による通知に係る郵便物（輸入されるものに限る。）であつて名宛人に交付される前のもの（以下この条において「交付前郵便物」という。）が亡失し、又は滅却されたときは、日本郵便株式会社から、直ちにその関税を徴収する。ただし、交付前郵便物が災害その他やむを得ない事情により亡失した場合又はあらかじめ税関長の承認を受けて滅却された場合は、この限りでない。

Article 76-2(1)If a postal item connected with a notice under paragraph (5) of the preceding Article (limited to a postal item to be imported) that has not yet been delivered to the addressee (hereinafter referred to as a "pre-delivery postal item" in this Article) is lost or destroyed, the customs duties chargeable thereon is immediately collected from Japan Post Co., Ltd.; provided, however, that this does not apply if a pre-delivery postal item is lost due to a disaster or any other unavoidable circumstances, or is destroyed with prior approval of the Director General of Customs.

２第四十五条第二項（許可を受けた者の関税の納付義務等）の規定は、前項ただし書の承認について準用する。

(2)The provisions of Article 45, paragraph (2) (Obligation of the Licensee to Pay Customs Duties) apply mutatis mutandis to the approval referred to in the proviso to the preceding paragraph.

３交付前郵便物が亡失した場合には、日本郵便株式会社は、政令で定めるところにより、直ちにその旨を税関長に届け出なければならない。

(3)If a pre-delivery postal item is lost, Japan Post Co., Ltd. must immediately file a notification of this with the Director General of Customs, pursuant to the provisions of Cabinet Order.

第七十七条関税を納付すべき物を内容とする郵便物（賦課課税方式が適用されるものに限る。以下この条から第七十七条の三まで及び第七十八条において同じ。）があるときは、税関長は、当該郵便物に係る関税の課税標準及び税額を、書面により、日本郵便株式会社を経て当該郵便物の名宛人に通知しなければならない。

Article 77(1)When postal items contain goods for which customs duties are chargeable (limited to those subject to the official assessment system; hereinafter the same applies in this Article to Article 77-3 and Article 78), the Director General of Customs, through Japan Post Co., Ltd., must notify the addressee of the postal items in writing of the basis for assessing duties and the amount of duties for those postal items.

２日本郵便株式会社は、前項の郵便物を交付する前に、同項の書面を名宛人に送達しなければならない。

(2)Japan Post Co., Ltd., before delivering postal items referred to in the preceding paragraph, must deliver to the addressee a document as referred to in that paragraph.

３前項の郵便物を受け取ろうとする者は、当該郵便物を受け取る前に、同項の書面に記載された税額に相当する関税を納付し、又は次条第一項の規定によりその関税の納付を日本郵便株式会社に委託しなければならない。ただし、当該郵便物を受け取ろうとする者が、当該郵便物につき第六十三条第一項（保税運送）の承認を受け、その承認に係る書類を日本郵便株式会社に提示して当該郵便物を受け取るときは、この限りでない。

(3)A person seeking to collect a postal item as referred to in the preceding paragraph, before collecting it, must pay customs duties in an amount equivalent to that stated in a document as referred to in that paragraph or entrust Japan Post Co., Ltd. with payment of customs duties pursuant to the provisions of paragraph (1) of the following Article; provided, however, that this does not apply if a person seeking to collect that postal item obtains the approval referred to in Article 63, paragraph (1) (Bonded Transportation) for that item and collects the item after presenting a document pertaining to the approval to Japan Post Co., Ltd.

４前項の規定により関税を納付しようとする者は、その税額に相当する金銭に納付書を添えて、これを日本銀行（国税の収納を行う代理店を含む。）に納付しなければならない。ただし、証券をもつてする歳入納付に関する法律の定めるところにより、証券で納付することを妨げない。

(4)A person seeking to pay customs duties pursuant to the provisions of the preceding paragraph must pay money equivalent to the amount of customs duties, accompanied by a written statement of payment, to the Bank of Japan (this includes an agent authorized to receive national taxes); provided, however, that payment in securities as provided for in the Act on the Payment of Revenues in Securities is not precluded.

５第一項の郵便物の名宛人が第三項の規定により当該郵便物に係る関税を納付し、又は次条第一項の規定により当該郵便物に係る関税に相当する額の金銭を日本郵便株式会社に交付した場合には、当該郵便物に係る第一項の書面は、第八条第四項（賦課決定）に規定する賦課決定通知書とみなす。

(5)If an addressee of postal items referred to in paragraph (1) pays customs duties on those items pursuant to the provisions of paragraph (3) or delivers to Japan Post Co., Ltd. the amount of money equivalent to that of customs duties for those items pursuant to the provisions of paragraph (1) of the following Article, the document referred to in paragraph (1) for the items is deemed to be a written official assessment decision notice as provided for in Article 8, paragraph (4) (Official Assessment Decision).

６第一項の郵便物の名あて人は、政令で定めるところによりあらかじめ税関長の承認を受けた場合には、当該郵便物に係る関税の課税標準及び税額についての決定がされる前に当該郵便物を受け取ることができる。この場合において、税関長は、当該課税標準及び税額の決定をすることができることとなつたときは、遅滞なく、第八条第一項（賦課決定）の規定による決定をするとともに、第九条の三第一項（納税の告知）の規定による納税の告知をしなければならない。

(6)The addressee of postal items referred to in paragraph (1), if approval of the Director General of Customs is given in advance, pursuant to the provisions of Cabinet Order, may receive the postal items before determination is made with respect to the basis for assessing duties and the amount of duties on the items.In this case, when the Director General of Customs becomes able to determine the basis for assessing duties and the amount of duties chargeable, the Director General must without delay, make a determination prescribed in Article 8, paragraph (1) (Official Assessment Decision) and issue a notice to pay duties prescribed in Article 9-3, paragraph (1) (Notice to Pay Duties).

７税関長は、前項の承認をする場合において、必要があると認めるときは、関税額に相当する担保を提供させることができる。

(7)When the Director General of Customs gives approval referred to in the preceding paragraph, if it is considered necessary, the Director General may require security to be provided in an amount equivalent to that of customs duties chargeable.

８第六項の承認を受けて受け取られた郵便物は、この法律の適用については、第四条（課税物件の確定の時期）及び第五条（適用法令）を除くほか、内国貨物とみなす。

(8)To apply this Act with the exception of Article 4 (Time of Determination of Taxable Goods) and Article 5 (Applicable Laws and Regulations), a postal item collected with the approval referred to in paragraph (6) is deemed to be domestic cargo.

第七十七条の二郵便物に係る関税を納付しようとする者は、前条第一項の書面に記載された税額に相当する金銭に同条第四項の納付書を添えて、これを日本郵便株式会社に交付し、その納付を委託することができる。

Article 77-2(1)A person seeking to pay customs duties on postal items may deliver money equivalent to the amount of the duties stated in the document referred to in paragraph (1) of the preceding Article, accompanied by a written statement of payment referred to in paragraph (4) of that Article, to Japan Post Co., Ltd., and entrust Japan Post Co., Ltd. with the payment of customs duties.

２郵便物に係る関税を納付しようとする者が、前項の規定により納付しようとする税額に相当する金銭を日本郵便株式会社に交付したときは、当該交付した日に当該関税の納付があつたものとみなして、第十二条（延滞税）の規定を適用する。

(2)If a person seeking to pay customs duties on a postal item delivers money equivalent to the amount of duties that the person seeks to pay pursuant to the provisions of the preceding paragraph to Japan Post Co., Ltd., the customs duties are deemed to have been paid on the day of the delivery and the provisions of Article 12 (Tax on Delinquency) apply.

第七十七条の三日本郵便株式会社は、前条第一項の規定により郵便物に係る関税を納付しようとする者の委託に基づき当該関税の額に相当する金銭の交付を受けたときは、政令で定める日までに、当該委託を受けた関税の額に相当する金銭に納付書を添えて、これを日本銀行（国税の収納を行う代理店を含む。）に納付しなければならない。ただし、証券をもつてする歳入納付に関する法律の定めるところにより、証券で納付することを妨げない。

Article 77-3(1)When Japan Post Co., Ltd. has been delivered money equivalent to the amount of customs duties for postal items under entrustment from a person seeking to pay those customs duties pursuant to the provisions of paragraph (1) of the preceding Article, it must pay to the Bank of Japan (including agents authorized to receive national taxes) the amount of money equivalent to that of customs duties so entrusted, accompanied by a written statement of payment, on or before the day as prescribed by Cabinet Order; provided, however, that payment in securities as provided for in the Act on the Payment of Revenues in Securities is not precluded.

２日本郵便株式会社は、前条第一項の規定により郵便物に係る関税を納付しようとする者の委託に基づき当該関税の額に相当する金銭の交付を受けたときは、遅滞なく、財務省令で定めるところにより、その旨及び交付を受けた年月日を税関長に報告しなければならない。

(2)If Japan Post Co., Ltd. has been delivered money equivalent to the amount of customs duties for postal items under entrustment from a person seeking to pay those customs duties pursuant to the provisions of paragraph (1) of the preceding Article, it must report that fact and the date of delivery to the Director General of Customs without delay, pursuant to the provisions of Ministry of Finance Order.

３日本郵便株式会社が第一項の関税を同項に規定する政令で定める日までに完納しないときは、税関長は、国税の保証人に関する徴収の例によりその関税を日本郵便株式会社から徴収する。

(3)When Japan Post Co., Ltd. fails to pay the full amount of customs duties referred to in paragraph (1) on or before the day prescribed by Cabinet Order as provided for in that paragraph, the Director General of Customs collects the customs duties from Japan Post Co., Ltd., using the rules for collection involving the guarantor of a national tax liability.

４税関長は、第一項の規定により日本郵便株式会社が納付すべき関税については、日本郵便株式会社に対して前項の規定によりその例によるものとされる国税通則法第四十条（滞納処分）の規定による処分をしてもなお徴収すべき残余がある場合でなければ、その残余の額について当該関税に係る前条第一項の規定による委託をした者から徴収することができない。

(4)With respect to customs duties to be paid by Japan Post Co., Ltd. pursuant to the provisions of paragraph (1), unless any balance to be collected remains even after disposition under Article 40 (Measures to Collect Arrears) of the Act on General Rules for National Taxes which is to be applied as a rule pursuant to the provisions of the preceding paragraph is made to Japan Post Co., Ltd., the Director General of Customs may not collect the amount of balance from a person who entrusts payment of customs duties under paragraph (1) of the preceding Article.

５税関長は、第二項の規定による報告があつた場合において必要があると認めるときは、日本郵便株式会社に対し、当該報告に係る郵便物に係る関税の額に相当する担保を提供させることができる。

(5)If a report under paragraph (2) is made and the Director General of Customs finds it to be necessary to do so, the Director General may have Japan Post Co., Ltd. provide security in an amount equivalent to that of the customs duties for the postal items subject to the report.

第七十七条の四日本郵便株式会社は、政令で定めるところにより、第七十七条の二第一項（郵便物に係る関税の納付委託）の規定により委託を受けた関税の納付に関する事務に係る事項を記載した帳簿を備え付け、かつ、当該帳簿を保存しなければならない。

Article 77-4Japan Post Co., Ltd., pursuant to the provisions of Cabinet Order, must keep books stating the particulars of the functions involved in paying customs duties as entrusted pursuant to the provisions of Article 77-2, paragraph (1) (Entrustment of Payment of Customs Duties for Postal Items), and preserve these books.

第七十七条の五税関長は、日本郵便株式会社が第七十七条の三第二項（日本郵便株式会社による関税の納付等）若しくは前条の規定に違反し、又は違反するおそれがあると認めるときは、日本郵便株式会社に対し、当該行為の是正のため必要な措置を講ずることを求めることができる。

Article 77-5(1)The Director General of Customs, when they find that Japan Post Co., Ltd. violates or is likely to violate the provisions of Article 77-3, paragraph (2) (Payment of Customs Duties by Japan Post Co., Ltd.) or the preceding Article, may request Japan Post Co., Ltd. to take necessary measures to rectify those acts.

２日本郵便株式会社は、前項の規定による税関長の求めがあつたときは、遅滞なく当該行為の是正その他の必要と認める措置を講ずるとともに、当該措置の内容を税関長に報告しなければならない。

(2)Japan Post Co., Ltd., when requested by the Director General of Customs under the preceding paragraph, must take measures to rectify the acts or other measures considered necessary without delay and report the details of the measures to the Director General of Customs.

第七十八条輸入される郵便物中にある信書以外の物にその原産地について直接若しくは間接に偽つた表示又は誤認を生じさせる表示がされているときは、税関長は、その旨を日本郵便株式会社に通知しなければならない。

Article 78(1)If, either directly or indirectly, the origin of a thing other than correspondence that is contained in imported postal item is being represented falsely or misleadingly, the Director General of Customs must notify Japan Post Co., Ltd. of this.

２日本郵便株式会社は、前項の通知を受けたときは、名宛人に、その選択により、同項の表示を消させ、又は訂正させなければならない。

(2)When Japan Post Co., Ltd. is notified as referred to in the preceding paragraph, it must have the addressee either erase or correct the representation referred to in that paragraph, at their own choice.

３名宛人が第一項の表示を消し、又は訂正しないときは、日本郵便株式会社は、その郵便物を交付してはならない。

(3)Unless an addressee erases or corrects the representation referred to in paragraph (1), Japan Post Co., Ltd. may not deliver the postal item.

第七十八条の二日本郵便株式会社は、輸出の許可を受けた郵便物であつて輸出されていないものについて、差出人から当該郵便物を取り戻す旨の請求があつた場合その他の政令で定める場合には、直ちにその旨を税関長に通知するとともに、当該郵便物を当該輸出の許可を受けた際（第七十三条の二（輸出を許可された貨物とみなすもの）の規定により当該許可を受けたものとみなされる場合にあつては、第七十六条第五項（郵便物の輸出入の簡易手続）の規定により通知された際）に入れられていた保税地域に入れなければならない。

Article 78-2(1)When Japan Post Co., Ltd. is requested by a sender to recover a postal item that has been given permission for export, but which has not yet been exported or in other cases prescribed by Cabinet Order, it must immediately notify the Director General of Customs of this and bring the item into the bonded area where it was being stored when export permission was received (or, in the case of postal items for which export permission is deemed to have been given under Article 73-2 (Things That Are Deemed to Be Cargo Permitted for Export), at the time when a notice was issued pursuant to the provisions of Article 76, paragraph (5) (Simplified Procedures for Exporting and Importing Postal Items)).

２税関長は、前項の規定による通知を受けた場合において、同項の郵便物が同項の保税地域に入れられたときは、当該郵便物の輸出の許可を取り消さなければならない。

(2)If the Director General of Customs is notified as under the preceding paragraph and the postal items referred to in that paragraph have been brought into a bonded area referred to in that paragraph, the Director General must revoke export permission of those postal items.

３税関長は、前項の規定により輸出の許可を取り消したときは、第一項の差出人に対し、その旨を通知しなければならない。

(3)When the Director General of Customs revokes export permission pursuant to the provisions of the preceding paragraph, the Director General must notify the sender referred to in paragraph (1) of this.

４前三項の規定は、輸入の許可を受けた郵便物であつて当該郵便物の名あて人に交付されていないものについて準用する。この場合において、第一項中「当該輸出の許可を受けた際（第七十三条の二（輸出を許可された貨物とみなすもの）の規定により当該許可を受けたものとみなされる場合にあつては、第七十六条第五項（郵便物の輸出入の簡易手続）の規定により通知された際）」とあるのは「当該輸入の許可を受けた際」と、前項中「第一項の差出人」とあるのは「当該郵便物の名あて人」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

(4)The provisions of the preceding three paragraphs apply mutatis mutandis to postal items permitted for import that have not yet been delivered to their addressees.In this case, the term "at the time of their export permission (or, in the case of postal items for which export permission is deemed to have been given under Article 73-2 (Things That Are Deemed to Be Cargo Permitted for Export), at the time when notice was issued pursuant to the provisions of Article 76, paragraph (5) (Simplified Procedures for Exporting and Importing Postal Items))" in paragraph (1) is deemed to be replaced with "at the time of their import permission" and the term "the sender referred to in paragraph (1)" in the preceding paragraph is deemed to be replaced with "the addressee of the postal items," and Cabinet Order provides for the necessary technical replacement of terms.

第七十八条の三第七十六条第一項本文（郵便物の輸出入の簡易手続）の規定は郵便物に該当しない信書について、同条第二項の規定はこの法律の規定に基づき信書便物の検査をする場合について、それぞれ準用する。

Article 78-3The provisions of the main clause of Article 76, paragraph (1) (Simplified Procedures for Exporting and Importing Postal Items) apply mutatis mutandis to the correspondence which does not fall under postal items, and the provisions of paragraph (2) of that Article apply mutatis mutandis if postal correspondence is inspected pursuant to the provisions of this Act.