ORGANIZACIÓN MUNDIAL 
DEL COMERCIO 
Consejo de los Aspectos de los Derechos de Propiedad 
Intelectual relacionados con el Comercio IP/N/1/JPN/E/1 
29 de enero de 1997 
(97-0314) 
Original: inglés 
PRINCIPALES LEYES Y REGLAMENTOS DEDICADOS A LA 
PROPIEDAD INTELECTUAL NOTIFICADOS EN VIRTUD 
DEL PARRAFO 2 DEL ARTÍCULO 63 DEL ACUERDO 
En el presente documento se reproducen1 las siguientes leyes y reglamentos notificados por el 
Japón en virtud de lo dispuesto en el párrafo 2 del artículo 63 del Acuerdo: 
Ley de Aranceles Aduaneros2 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 2 
Notificación Nº 4 sobre la Administración Nacional de Impuestos3 • • •••• •• .. . . .• 54 
1En inglés solamente. 
2El Japón ha notificado el texto en inglés de esta Ley mediante una comunicación de la Misión Permanente 
del Japón, de fecha 15 de noviembre de 1996, como complemento de su notificación de esa Ley que consta en el 
documento IP/N/1/JPN/1. 
3Mediante la comunicación mencionada en la nota 2, el Japón notificó esta Ley como una de las principales 
leyes dedicadas a la propiedad intelectual en lo relativo a su observancia. Como resulta del documento 
IP/N/l/JPN/1, esta Ley se notificó antes entre las "otras leyes" en materia de indicaciones geográficas. IP/N/1/JPN/E/l 
Page 2 
(Purpose) Customs Tanff Law 
(provisional Translation) 
(Law No. 5~.of 1910) 
F~al Amendment (Law-No. 1.18 of 1994) 
Article 1. This Law shall provide the rates of customs duty, the basis for customs valuation, 
the reduction of and exemption from customs duty and other matters relating to the customs 
systems. 
(Definition) 
Article 2. In this Law or in any Cabinet Order issued thereunder, the\term "importation" 
shall be subject ~o the definition as provided for in Article 2 (Definition) of the Customs Law 
(Law No. 61 of 1954) and the term "exportation" shall mean the act as provided for in sub­
paragraph (2) of paragraph 1 of the said Article and also the shipmen t of goods from a specific 
country (with regard to marine products caught or gathered in the open sea, a specific country 
includes vessels of the country which has caught or gathered them) to any other country. 
(Basis for Cus.toms Valuation and Rates of Customs Duty) 
Article 3. Customs duty shall be imposed on imported goods on the basis of the. value or 
quantity thereof taken as the basiS)for customs valuation, and the rates of customs duty shall 
be as described in the Annexed Tariff of this Law. 
(Simplified Duty Rates on Personal Effects) 
Article 3-2. For the purpose of application of the preceding Article, the rates of customs duty 
chargeable on personal effects which are bro.ught into Japan by any person at the time of his 
entry into Japan or are imported separately by him as unaccompanied goods, as may be 
prescribed by a Cabinet Order, shall, notwithstanding the provisions of ariy other laws relating 
to customs duty, be as prescribed in the list of sim:plifi.ed duty rates, attached to the Annexed 
Tariff, which have been computed on the basis of the consolidated rates of custqms duty and 
internal excise taxes (Le .. , the internal excise taxes as provided for in sub-paragraph (1) of 
Article 2 (Definition) of ~he Law Concerning Collection, etc., of Internal Excise Taxes on 
Imported Goods (Law No. 37 of 1955)), chargeable on imported goods. However, the foregoing 
provisions shall not apply to the case where the said person notifies the customhouse concerned 
to the effect that he does not wish to have any of the goods, which. he has brought into Japan 
witl}. him at the time of his entry, or imported into Japan as unaccompanied goods, charged in 
accordance with the list of the simplified duty rates. 
2. The provisions of the preceding paragraph shall not apply to the foll9wing goods: 
(1) Goods ?esignated as duty-free and goods exempted from customs:9uty, in accordance 
wjth the provisions oC this Law or any other law relating to cuSlOms duty. IP/N/1/JPN/E/l 
Page 3-
(2) Goods involved in any of the offences as specified in Chapter 10 (Penal pro,":isions) 
of the Customs Law. 
(3) Goods in commercial quantities, goods of hi.gh unit value and other goods, ,as may be 
prescribed by a Cabinet Order, as being inappropriate to be subject to application of 
the rates of duty as enumerated in the list of simplified duty rates as provided for in 
the preceding paragraph, taking into account the effect on domestic industries. etc. 
[This Article has been amended and the translation of the amended Article is yet to be 
done.] 
(Principle for Detennining the Customs Value) 
Article 4. The value for customs purpose of imported goods (hereinafter referred to as. 
"customs value") shall, except where the first sentence of paragraph :2 applies, be the price 
actually paid or payable by a buyer to or for the ~enefit of a seller for the said imported goods 
in import transaction relating to the said imported goods (excluding the amount of customs 
duty or any other charges reduced or refunded in the country of exportation at the time of their 
exportation), plus the cost of transport, etc, , as enumerated below, to the extent that it is not 
included in the price actually paid or payable for the goods (hereinafter referred to as the 
"transaction value"): 
(1) Cost of transport, cost of insurance and other expenses incurred for transport of the 
said imported goods to the port of importation (referred to as "cost of transport. etc:, 
to'the port of importati~n" in the next Article and in paragraph;2 of Article 4-3); 
(2) The follOWIng commissions or expenses, to the extent that they are incurred by the 
buyer in the import transaction relating to the. said imported 'goods: 
(a) Brokerage and commissions, except buying com~issions; 
(q) The cost of containers, provided that they shall be of the same kind and value as 
the containers usually used for the said imported goods; 
(c) The cost of packing the said imported goods; 
(3) The cost of the following goods pr services out of those supplie~ directly or indirectly 
by t~e: buyer free of charge or at reduced cost for use in connection with the productioJ} 
of the said imported'goods and the import transaction: 
(a) Materials, parts or similar items incorporated in the said imported goods; 
Cb) Tools, maIds or similar items used in the production of the said imported goods; 
(c) Materials consumed in the production of the said imported goods; 
(d) Engineering, plans and sketches and other services relating 10 the production of 
the said imported goods as may be prescribed by a Cabinet Order; 
(4) The cos.t of the use of patent, design or trademark right anti such similar rights as may 
be:pre.s:ribed by a Cabi~r:t Order (excluding the right to reproduce the imponcd goods 
in Japan), relating 10 the said imported goods, which the buyer must pay. directly or 
indirectly, as a condition of the import transactton of the said imported goods.: and IP/N/lIJPN/E/l 
Page. 4 
(5) The proceeds of any subsequent disposition or use of the ~aid imported goods by the 
"':, .. 
buyer that accrue directly or indirectly to the seller. 
2. .Where there exists any of the circumstances described in .the following su?-paragraphs in 
connection with t~e import. transaction relating to the iinported goods, the customs value of 
the said imported goods shall be determined in acco~dance with the pro~ision of Article 4-2 
through Article 4-4: 
(1) When there are restrictions as to the disposition or use of the said imported .goods by 
the buyer (excluding restrictions as to the geographical area in which the i~ported . , 
goods may be sold by the buyer and such other restrictions as may be prescribed by 
a Cabinet Order); 
(2) When the import transaction relating to the said imported ~oods is subject to a 
condition that the transaction value of the said imported goods is determined on the 
basis of the quantity or price of goods' other than the said imported goods, transacted 
between the seller and the buyer of the said imported goods or to any other condition 
which makes it difficult to determine the customs value of the said imported goods; 
(3) When the value of the proceeds of any subsequent disposition or use of the said 
imported goods by t~e buyer that accrue directly or indirectly to the seller is 
unknown; 
(4) When there exists specific relationship betwee~ a buyer and a selle: (i.e. when there 
are mutually appointed officers or directors in the business conducted by the buyer 
and the seller or when there is such relationship ~etween the buyer and seller as may 
be prescribed by a Cabinet Order; the same to apply hereinafter in this sub-paragraph 
and in paragraph 1 of Article 4-3) an'd such specific relationship is considered to have 
influenced the transactio~ value of the said imported goods. 
However, the first sentence of this paragraph shall not apply to cases which come under 
sub-paragraph (4) abov~ where the importer.ot.the said imported goods demonstrates. in 
accordance with the provisions of a Cabinet 9rder, that the transaction value of the said 
imported goods ?s equivalent or nearly approximate'to the customs value of identical or similar 
goods (those exported t~ Japan 'on or about the same date as the said imported goods and 
produced in the country of production of the said imported goods; the same to apply hereinafter 
in this paragraph) .to the said imported goods, calculated in accordance w~th the provisions of 
the preceding paragraph or Article 4-3. The above customs value of the identical or similar 
goods shall be the price after appropriate adjustment has been made, in accordance with the 
provisions of a Cabinet Order. as to any price difference between the said imported goods and 
the identical or similar goods arising from differences in transaction stages. transaction 
quantity or cost of transport, etc., as enumerated in any of the sub-PflJagraphs of, the said 
paragraph. '~nd in such othe"r -~osts and charges as may be prescribed by a Cabinet Order. IP/NIlIJPN/EI 1 
Page 5 
With regar~ to the customs valu~ calculated under tne'provisions'of the said paragraph, there 
shall be used the customs value of ~he goods identical or similar ~o the said imported goods in 
import transaction between a buyer and a seller who have no specific relationship as described 
in sub-paragr~ph (4). 
(Determination of Customs Value on the Basi's of Transaction Value of Identical or Similar 
Goods) 
Article 4-2. When the customs value of the imported goods cannot be calculated under the 
provisions of paragraph 1 of the pr.eceding Article or when the first sentence of paragraph 2 
of the said Article applies and if t.here is available the transacton value (Le. the customs value 
, " 
which has already been accepted under the provisions of paragraph 1 of the preceding Article; 
• I' the same to apply hereinafter in this Article) of goods identical or similar to the said imported 
goods (those exported to Japan on or about th~ same date as the said imported goods and . . 
'produced in the country of production of the said imported goods; hereinafter in this Article 
ref~rred to as "identical or similar goods"), the custom~ value of the said imported goods shall 
be the transaction value of the identical or similar goods (if the transaction values of both 
identical and similar goods are ~vailable, the customs value of the said imported goods shall 
be the transaction value of the former). in applying the provisions ofthis Article, the transaction 
value of the identical or similar goods shall be the transaction value o~ the iclentical or similar , 
goods in import transaction at the same transactic>n stage and substantially in the same quantity 
as in the ca~e of the said imported goods (hereinafter ~n this Article referred t6 as -identical . , 
or similar goods at the same transaction stage and in the same quantity"). Where there is a 
significant difference in cost of transport" etc., to the port of importation between the said 
imported goods and the identical or similar goods in question at the same ,transaction stage, 
and in the same quantity arising from differences in ,distances and modes of transport, the 
transaction value of the identical or similar go~ds in question shall be the transaction value 
after necessary adjustment is made, as may be prescribed by a Cabinet Order as to any price 
'difference attributable to such significant differences, 
2. Where there is no transaction value of the identical or similar goo~s at the same uansaction 
stage and in the same quantity as provided for in the preceding paragraph, the transaction 
value pf the identical or similar goods as provided for in the said paragraph shall be the 
transa'ction value of identical or similar goods after necessary adjustment is made. as may 
be prescribed by a Cabinet 9rder, as to any price difference between the said imponed goods 
and the identical or similar goods in question attributable to differences in transaction 
stages or transaction quantity and differences in cost of transport, etc., to lhe port of 
importation. IP/NIlIJPN/EI 1 
Page 6 
(Detennination of Customs Val\t~ on the Basis of Dom~stic Selling Price or Cost of Production) . .-. 
Article 4-3, When the customs value of the imported goods cannot be calculated under the 
provisions of the preceding two Articles and if there is available a domestic selling price of the 
said .imported goods (including 'the domestic selling price of the ~aid imported goods received 
from the customs with the approval of the Director-General ~f Customs under the provisions 
, '. 
of paragraph 1. of 'Article 73 (Receipt of gC?ods prior to import permit) of the Customs Law; 
the s~me to apply hereinafter in this paragraph) o'r a domestic selling price of goods identical 
or similar to tne: s~id imported goods (produced in the country of production of the ~aid, 
imp9rte~ goods; the same to apply hereinafter in this para~raph), the c?Jstoms value of the said 
i~ported goods shall be the price as described in any o~ the following sub-paragraphs in 
accordance with the classification of the domestic selling prices enume:\ated in the following" 
sub-para~aphs, (However, sub-paragraph (2) shall app'iy only when sub-paragraph (1) cannot 
be applied and that the importer of the s~id imported goods requests application of the 
provisions of sub-paragraph (2)). 
(1) The domestic selling price of the said imported goo~s or of identical or similar goods, 
s?ld domestically to ,a buyer who has no specific relationship with a seller of such 
goods in the same nature and condition as those at the time o,f import declaration (or 
at the time as described in any of the sub-paragraphs of Article 4 (Ex,ceptional date 
of determination of object for duty assessment) of the Customs Law, in the case 
of the goods as enumerated in any of those sub-paragraphs; hereinafter in this , 
sub-paragraph and in the next sub-paragraph referred to as "the date of deter-
mination of object for duty assessment") on or about the date of determination of 
object for: duty asse$sment with regard ~o the said imported goods. Price calculated 
after deducting the following commissions, etc. from the said domestic selling 
price. 
(a) The usual commissions'or profits, and general expense~ (excluding the expenses 
as enumerated in (b) below) in c9nnection with the domestic sale of imported 
" 
goods o~ the s~me c.lass or kind (Le. goods which !all within a group or range of 
goods produced by the same industry or industry sector and which belong to the 
same class or kind as the imported goods; the same to apply in the next paragraph) 
as the said imported goods; 
(b) The usual costs of transport and insurance and other associated costs incurred 
for the transport of the imported goods or of the identical or similar goods sold 
in the domestic market from the time of their arrival at 'the port of i~portation 
to that of the domestic sale; 
(c) The customs duties and other charges paid in Japan on the i;mported goods or the 
identical or simi'lar goods sold in the domestic market. IP/NIlIJPN/EI 1 
Page 7 
.(2) The domestic selling price of the said imported goods, sold domestically to a buyer 
who has np spe~fic relationship with a seller of such goods, afte: further processing 
after the date of determination of object for· duty assessment. price calculated after 
deducting from the said domestic selling price the value added by such processing and 
th~ amount of commissions, etc., as.~numerated in (a)"; (b) and (c) of the preceding 
sub-paragrapl). 
2. When the customs value of the said imported goods cannot be calculated 1Jnder the 
provisions. of the :preceding paragraph and if the production cost of the said importee goods 
can be confirmed, the customs value of the said imported goods s.hall be the price of the cost 
of production ()f the said imported goods, usual profit and general expenses in connection with 
sales for export to Japan of imported goods of the same class or kind P10duced in the country 
of production of the said imported goods, an.d cost of transport, etc., of the said imported 
goods to the port of importation. 
3. When the cost of production of the saic;I imported goods can be confirmed and if the 
import~r of the said imported goods so requests, the customs value of the said imponed goods 
shall be calculated under the provisions ofthe preceding paragraph, prior to the application of 
pa~agraph 1 above. 
(Determination of Customs Value of Special Imported Goods) 
Article 4-4. When the customs value of the said imported goods cannot be calculated under 
the provisions of the preceding three Articles, the cust~ms value of tne said imported goods 
~hall be the value calculated under the provisions of a Cabinet Order as corresponding to the 
customs value calculated under the provisions of these Articles. 
(Determination of Customs Value of Imported Goods Deteriorated or Damaged) 
Article 4-5. When the customs value is to be calculated under the provisions pf Article 4 to 
4-4 and if it is founc;l that the said imported goods have deteriorated or have been damaged. 
in the light of the terms and conditions of the import transaction, by the time of iniporl 
declaration (or by the time as described in sub-paragraphs (2) to (8) of Article 4 (Exceptional 
date of determination of object for duty assessment) of the Customs Law, in the case of the 
goods as enumerated in any of those sub-paragraphs; hereinafter in the proviso to paragraph 
1 of Article 10 referred to as "the time of import declaration, etc."), the customs value of the 
said imported goods shall be the value calculated, after dedu~ting an amount equivalent to the 
depreciation caused by such deterioration or damage from the customs value calculated 2$ if 
such deterioration or damage had not occurred. 
(Special Rule for Determination of Customs Value of Aircargo. etc.) IP/N/1/JPN/E/l 
Page 8 
Article 04-6. In calculating the customs value under the provisions of Article 4 to 4-4, if the 
said imported goods are those transPSlrted by air, t.~ cost of transport and cost of ins~rance 
incurred for transport to the poI1'of importation of free samples (provided the customs value 
of the samples does not exceed such an amount as may be 'prescribed by a Cabinet Order as 
a small value, if the ~ustoms val'!e is calculated on the ba~is of airfreight and insurance) or of 
good~ the importation of which is deemed t~ be urgently nec~ssary for disaster relief, the 
protection of public hygiene o~ any other sim~lar purposes and of such other si~ilar goods as 
. may be prescribed by a Cabinet Order shall be calculated on the ~asis of cost of transport and 
cost of insurance for the usual mode of transport other than by air. 
2. In call?l.1ating the ~ustoms value under the provisions of Articles 4 to 4-4, if the said 
imported goods are those brought into Japan as accompanied luggage by a person entering 
Japan or 'any oth~r goods the import transaction of which is considered to be at the stage of 
retail transaction, and if they are deemed to be for the personal use of the importer of the said 
impo~ed g?ods, the customs value of the said imported goods shall be the value at which they 
.would have been imported at the stage of usual wholesale transaction. The first sentence of 
this paragraph shall apply mutatis mutandis to the case where the said imported goods are a 
gift to a person who is a resident in Japan and are deemed to be for the personal use of the reci­
pient of the gift. 
(Foreign Exchange Rate Used for·Conversion of Currency) 
Article 4-7. In calculating the customs value under th~ provisions of AI1i~les 4 to 4-6, the 
C?onversion into Japanese currency of a value expressed ip foreign currency shall be made on 
the baSis of the foreign exchange 'rate on ,the date of import dec1aratio'n of the said imported . , 
goods (or on the relevant date as preScribed in sub-paragraph (1) of Article 5 (Exceptions to 
applicable laws and regulations) of the Customs Law, if the customs value is to be calculated 
for th~ goods as enumerated in the said sub-para~raph). 
2. The foreign exchange ra!e as prescribed in paragraph 1 above shall be established by a 
Ministry of Finance Ordinance .. 
(Mandate to Cabinet Order) 
Am'de 4-8. Matters other than those prescribed in Article 4 to 4-7 which are necessary for the 
calculation of the customs value of the imported goods shall be prescribed by a Cabinet Order. 
(Beneficial Duty) 
Article 5. With regard to any imported products, which are the products of any country 
(including any territory fanning part of such country. This sh~l apply la Article 5, paraglGpbs 
1 and 2 'of the following Article and paragraph 4 of Article 9) and are not entitled to the benefit 
as provided for in special provisions of any 1:!eaty relating to customs duty, a benefit relatina 
.. .._ .'" ..._ :" 0 
to customs duty. not eX'ceeding the benefit as provided for in such special provisions, may be IP/NIlIJPN/E/l 
Page 9 
extended to such products, as may be prescribed by a Cabinet Order, specifying the country 
ana pr?ducts. 
(Retaliatory Duty, etc.) 
Article 6. In the cas~ where ~t is considered necessary to protect benefit accrued to'J apan directly 
or indirectly und~r the :Marrakesh Agree~ent Establishing··the World Trade Organization 
(hereinafter in' this Article, the following Article and Article 9 referred to as "the \VTO 
Agreement") or attain the objective of the wro Agreement. any imported product which is 
exported from or passing through any country referred in the following paragraph may be 
imposed duty within the scope of approval prescribed in following subparagraph, prescribed .. 
by a Cabinet Order, in addition to customs duty chargeable at an applicable rate in the annexed 
Tariff, in an amount equal to or less than the customs value of the said imported 
• I . ~ 
product. specifying the country and product (1) Country of the member of the World Trade 
Organization, where there are circumstances to be considered to nullify or impair the benefit 
accruing to Japan directly or indirectly under the wro Agreement or to impede any objective 
of the wro Agreement; Approval by the Dispute Settlement Body to suspend the appliC2!ion 
.to such country of concessions or other obligations prescribed under the provision of Article 
.2 of the Understanding on' Rules and Procedures Governing the Settlement of Disputes,(2) 
Country of the member of the World Trade Organization, who haS subsidy progr2nl 
prescrib~ under paragraph 2 of Article 8 of the Agreement on Subsi~ies and Countervciling 
Measures in Annex lA ~o the WIO Agreement (hereinafter ID this Article and following Article 
referred to as "the Subsidies ~d Countervailing Measures Agreement") cause serious adverse 
effects to the domestic industry; Approval by the Committee on Subsidies and Countervailing 
Measures prescribed in Article 24 of the Subsidies and Countei:vailing Measures Agreement.; 
regarding countermeasures against the said. country in accordance with the provisions of 
Article 9 of the SUbsi.dies and Countervailing Measures Agreement2.With regard to 2:D.y 
imported pruduct which are ~x.ported from or passing through any foreign country, \ .... h.ich 
treats any vessel or article of Japan or any products exported from or passing through the 
Japan less favQrable than any vessel or artiCle of any other country or any products exported 
from or passing th~ough such another country, there may be imposed upon such imported 
products a duty, in addition to customs duty chargeable at an applicable rate in the Ann~xed 
Tariff, in an af!1ount equal to or less than the customs value of the ~aid imported product5. as 
may be prescribed by a Cabinet Order. specifying the country and products. However. 1t is 
nOt applicable lor the case where It shall be entrusted to procedures under the Vlspute 
Settlement Body in acc~rdance with paragraph 1 of the preceding Artic1e.3. In addition to 
matters as provided for the preceding two paragraphs.any necessary matters relating to the 
application of th.ese provisions shall be prescribed by a Cabinet Order. IP/N/1/JPN/E/l 
Page 10 
(Countervailing Duty) 
Article 7. Where th~re is a fact that the importation of product to which subsidies are granted, 
directly or indirectly, to production or export in any foreign country causes or threatens to 
cause matefi:al injury to domestic industry (here inafter in this Article interpreted as ~efening to 
an industry whic~ produces like products o~ such imported product to which the said subsidies 
are granted) or mat~ria,11y retards the establishment of domestic industry (hereinafter in this 
Article referred to as "the fact of material injury, etc. to domestic industry"), ifit is found 
necessary to protect such domestic industry, as may be prescribed by a Cabinet Order, 
specifYing the product, exporters or producers (hereinafter in this Article and next Article 
referred to as "suppliers") of such product, or exporting country or the country of origin 
. \ 
(including any territory forming part of such country, hereinafter in this Article and following 
Article referred to as "supplying country") and the period oftime (not exceeding five years), a 
duty may be imposed in addition to customs duty chargeable at an applicable rate in the 
Annexed Tariff, in an amount equal to or less than the amount of the subsidies (hereinafter in 
this Article referred to as "countervailing duty") to the product which is imported within the 
·specified period regarding the specified supplier or supplying country (hereinafter in this 
Article referred to as "specified product") and which is imported during the specific period. . '. 
However, it is not the case when the measure under paragraph 1 of the preceding Article 
Qimited to measures under subparagraph(l)) is taken on the ground otmaterial injury, etc. fO 
any industry in Japan by importation ofthe product t6 which subsidies are granted or when the 
measure under the provision of the said subparagraph which is approved by the Dispute 
Settlement Body is taken. 
2. In this Article, "subsidies" means subsidies as provided for in Article 1 of the Agreement on 
Subsidies and Countervailing Measures except subsidies which are not subject to the 
countervailing duty in accordance with the provisions of Article 13 of the Agreement on 
Agriculture and the provisions of8.1 and 8.2 of Article 8 of the Agreement on Subsidies and 
Countervailing Measures Agreement. 
3. In addition to the provisions of paragraph 1, in the cases where specified product to which 
were subsidized granted, directly or indirectly, to production or export in any foreign country, 
in the case of the product as enumerated in sub paragraph (3), to which subsidies were granted, 
directly or indirectly, to export in contradiction to the provisions of the Agreement, to which a 
measure as provided for in paragraph 10 (hereimifter in this paragraph referred to as IP/NIl/JPN/EI 1 
Page 11 
"provisional measure") was applied, ':lld have been imported within the period as enumerated 
in ~y of the following subpar.~graphs in accordance with the classification of the product, the 
Government may impose, as may be prescribed by a Cabinet Order, counteIVailing duty in 
addition to customs duty chargeable at an applicable rate in the Annexed Tariff, upon such 
product. In this case, the amount of counteryailing duty which'may be imposed upon such 
product imported during the period for which the provisional measure has been applied, shall 
not exceed the amount of security which was ordered to be deposited in accordance with the 
provisions ofparagrapl1. ID, 
(1) A product in respect ofwhich it is found that the importation thereof has caused material 
injury to domestic industry (including those product in respect of which it is fO'Pnd that the 
I • ~ 
importation thereof would have caused material injury to domestic industry unless the '! 
provisional measure was t~en, hereinafter in the following subparagraph referred to as the 
same and excluding the product falling within subparagraphs (2) and (3)); The period for 
which the provisional measure has been t?ken; 
(2) A product upon which a provisional measure has been taken by reason of violation of 
undertakings accepted in accordance with paragraph 9 (including the case where the 
provision of the said paragraph shall apply mutatis mutandis in paragraphs 21 and 25, and 
where paragraph 21 shall apply mutatis mutandis in paragraph ~8. This shall apply in 
paragraphs 10 and 28) and in respect ofwhich it is to and that th~ importation thereof has 
caused material injury to domestic industry; The' period commencing on the date which is 90 
days prior to the date of application of the provisional measure or the date ofvioJation of 
undertakings offered, whlcheyer is later, and ending on the date immediately preceding the 
date of the specification was made in accordance with the provisions of paragraph 1; 
(3) A product in respect ofwruch it is found that the massive imports thereof in a short period 
have caused injury to domestic industry which it would be difficult to repair and that is 
necessary to impose a counteIVailing duty in order to preclude such injury from recurring; 
The period commencing on the date which is 90 days prior to the date of application of the 
provisional measure and ending on the date immediately preceding the day on which 
specification was made in accordance with the provisions of paragraph I, 
4. Countervailing duties under the preceding paragraph shall be paid by the importer of the 
product on which the couniervailing duties are to be imposed. 
5. Any person who has an interest in domestic industry under paragraph 1 may, as may be IP/N/1/JPN/E/1 
Page 12 
prescribed by a Cabinet Order, request the Government to impose .countervailing duties on the 
:; . 
product submitting to the Government sufficient evidence concernmg the fact of importation of 
subsidized product and the fact of material injury, etc. to domestic industry, caused by such 
importation. 
6. The Government shhll, upon a request made under the proVisions of the preceding , 
paragraph or when there is sufficient evidence cOI.J.cerning the fact of importation of the 
subsidized product and the fact of material injury, etc. to domestic industry, caused by such 
importation, initiate, ifit is found to be ne·cessary, an investigation as to whether those facts exist. 
7, The investigation under the preceding paragraph shall be concluded within one year after 
the date of its initiation. However, the period may be extended at most 6 months if deemed 
necessary for special reasons. 
8. In the case where an investigation has been initiated under paragraph 6, the authorities of 
supplying country or the exporter of the product covered by the investigation may ~ffer to the 
Government such undertalcings as described in any of the following subparagraphs in 
accordance with the classification enumerated in the following subparagraphs (in the case of an 
.. undertaking to be offered in accordance with subparagraph (2), it must be accompanied by the 
agreement of the authorities of exporting country of the product concerned 
(1) Authorities of supplying country of product covered by the said investigation; 
Undertakings to eliminate or limit the subsidies with regard to th~ product concerned or to 
take measures which are deemed appropriate to eliminate the effect of the subsidies on 
domestic industry; 
(2) Exporter of the product covered by the said investigation; Undertakings to revise prices of 
the product so that it may be deemed that the injurious effect of the subsidies with regard to 
the product concerned on domestic industry is eliminated. 
9. Where undertakings as provided for in any of subparagraphs of the preceding paragraph 
are offered and it is possible to presume the facts of importation of the subsidized product and 
of material injury to domestic industry caused by the said importation, the Government may 
accept them (valip period should be limited within five years). In cases where the undertakings 
offered are so accepted, the Government may terminate the investigation under paragraph 5, 
except where the authorities of exporting country of the product covered by such undertakings 
wish to complete the Investigation under the provision of paragraph 6. 
10. The Government may, no sooner than 60 days from the date of the initiation of the IP/NIl/JPN/EI 1 
Page 13 
investigation, if, on the basis ofsufficitrnt evidence (or best infonnation available in the case of 
violation of undertaking acc~~ted under the provisi~n of the preceding paragraph), it can be 
presumed that there are the fact of the importation of the subsidized product and the fact of the 
material injury, etc. to the domestic industry caused by such imp9rtation and if it is found 
necessary to protect such domestic industry,. as may be prescril:ied in Ca~inet Order, give an 
order to the person who is to import the product, to deposit a s~curity deeme~ to be equivalent 
to the amount of subsidies to ensure the collection of countervailing duties to be imposed in 
accordance with the provision of paragraph 3, even before the completion of the investigation, 
specifying the product, supplier or supplying country of such product and period (not 
exceeding 4 months), impose C!-duty, with regard to the specified supplier or supplying country 
imported during the specified period. 
]] The Government shall, if it accepts the undertakings in accordance with the provision of 
paragraph 9 with regard to the product for which the measure under the provision of the 
preceding paragraph was taken, withdraw the measure, as may be prescribed by a Cabinet Order. 
12 When an investigation under paragraph 6 has been completed, the Government shall 
promptly release the security deposited in accordance with the provisions of paragraph 10, 
except where a countervailing duty shall be imposed in accordance with the provisions of 
paragraph 3. The amount of the security exceeding the amount of the countervailing duty to be 
imposed under the provisions of paragraph 3 shall likewise be released; 
13 Where an countervaiJing duty has been imposed specifying the supplying country in , 
accordance with the paragraph 1, other than the supplier ofthe specified product who are not 
subject to the investigation under paragraphs 6?J1d 19 (her~jna:fter in this Article referred to as 
"supplier not subject to an investigation") may, as may be prescribed in Cabinet Order, submit 
to the Government sufficient evidence with regard to the fact that the amount of the 
countervailing duty imposed under the provision of paragraph 1 on the product of such new 
supplier is different from the amount of the actual amount of subsidy of such product, and 
request the Government to modify or abolish the countervailing duty imposed upon the 
product regarding the new supplier. 
14 The Government shall, upon a request made under the provision of the preceding 
paragraph or when there is sufficient evidence with regard to the fact that the amount of the 
countervailing duty imposed under the provision of paragraph 1 on the product regarding the 
new supplier is different from the actual amount of the subsidies with regard to the product IP/N/1/JPN/E/1 
Page 14 
and it is found to be necessary, initiate an investigation as to whether such fact exists. 
!; 
15 The provision of paragraphs 7,8 (excluding subparagraph(I)) and 9 shall apply mutates 
mutandis in the cases .where the investigation under the preceding paragraph is initiated .. In 
these cases, the reference to "within one year" in the first sentence of paragraph 7 shall be 
deemed to be read "within on year on accele!ated basis." 
16 Where it is found that there is a difference between the amount ofcou~tervailing duty 
imposed upon such product in accordance with the provision of paragraph 1 and the actual 
amount of subsidies with regard to the product of the supplier not subject to an investigation 
under paragraph 14, the Government may, as may be prescribed in Cabinet Order, modify or 
abolish to impose the countervailing duty imposed under the provision ofthe said paragraph, .. 
upon the product regarding the supplier not subject to an ihvestigation. 
17 Where there are some changes in circumstances with regard to the specified product as 
enumerated below, the Government may, ifit is found to be necessary, as may be prescribed in 
Cabinet Order, modify or abolish the countervailing duty imposed under th~ provision of 
paragraph 1. (To modify, in this case, include modifying the specified period under the 
provision of paragraph 1. This shall apply in this paragraph and the following paragraph.) 
Where the Government modifies the countervailing duty imflOsed under the provision of 
paragraph 1, it may extend the specified period under the provision of the said paragraph, if it 
is found to be necessary, in consideration of both changes in circumstaJ?ces as enumerated in the 
following subparagraphs. 
(1) Changes in circumstances with regard of to the subsidy regarding the specified product 
(2) Changes in circumstances with regard to t4e fact of material injury, etc. to the domestic 
industry caused by the importation of the specified product. 
18 A supplier of the specified product or its ass.oclation, an importer o,fthe specified product 
or its association, or a person who has an interest in the domestic industry under the provision 
of paragraph 1, provided that one year has elapsed since the first date of the specified period 
under the provision of the said paragraph, may, as may be prescribed in Cabinet Order, submit 
to the Goverrunent sufficient evidence with regard to the existence of changes in circumstances 
on the specified product as enumerated in subparagraph (1) or (2) of the preceding paragraph, 
and request the Government to modify or abolish the countervailing duty imposed under the 
provision of paragraph 1. 
19 The Government shalJ, upon a request made under the provision of the preceding paragraph IP/N/1/JPN/E/I 
Page 15 
or when there is su:fficient evidence with regard to changes in circumstances as enumerated in 
subparagraphs (1) or (2) of paragraph 17, initiate, ifit is found to be necessary, an 
investigation as to whether these changes in circumstances exist. 
20 The inv~stigation under the preceding paragraph shall be concluded witbln one year after 
the date of it? initiation. However, the perio~ may be extended to such a~ extent as deemed 
necessary for special reasons. 
21 The provisions of paragraphs 8 and 9 shall apply mutatis mutandis to the cases where the 
investigation under paragraph 19 is initiated. 
22 Where the countervaiJing duty is imposed in accordance with paragraph 1, if it is found that 
the importation of the specified product to which subsidy is granted and the fact of the material 
injury, etc. to the domestic industry caused by such importation threa to continue or recur aft'er~­
the expiry of the period specified under the provision of the said paragraph, the Government 
may, as may be prescribed in Cabinet Order, extend the spe 
cified period. 
23 A person who has an interest in the dQmestic industry under the provision of paragraph 1, 
may not later than the date one year prior to the last date of the period specified under the 
provision of the said paragraph, as may be prescribed in Cabinet Order, submit to the . . 
Govenunent su;fficient evidence with regard to the threat that the importation of the specified 
product to which subsidies are granted and the fact ofthe material injury, etc. to the domestic 
industry caused by such imp?rtation would be likely t6 continue or recur after the expiry of the 
period specified under the provision of the said paragraph, and request the Govenunent to 
extend such specified period 
24 The Government shall, upon a request made under the provision of the preceding paragraph 
or. when there is ~ufficient evidence with regard. to the threat that the importation of the 
specified product to which subsidies are granted and the fact of the material injury, etc. to the 
domestic industry caused by such importation would be likely to continue or recur after the 
expiry of the period specified under the provision of paragraph 1, initiate, ifit is found to be 
necessary, an investigation as to whether the thereat exists 
25 The provisions of paragraphs 8, 9 and 20 shall apply mutatis mutandis to the cases where 
the investigation under the preceding parfigraph is initiated. 
26 The specified product to be imported during the period from the date of the initiation to the 
date of the conclusion ofthe investigation under paragraph 24shall be regarded as a product IP/N/lIJPN/E/1 
Page 16 
imported during the period specified under the provision of paragraph 1 and the provision of 
:; 
paragraph 1 shall apply to such specified product. 
27 Where the period specified under the provision of paragraph 1 is extended in accordance 
with the provisions of paragraphs 17 or 22, such extention of the period shall be limited to five 
years from the date as enumerated in each of the following subparagraphs in accordance with the 
classification ofthe cases. This shall apply to the case where the Government extends the 
extended period, the extended period shall likewise be treated. 
(1) Where the Government extends the period in accordance with the provision of paragraph 
17; The date of the completion of the investigation under paragraph 19. 
(2) Where the Government extends the period in accordance with the provision of paragraph , ~-
22; The date ofthe completion of the investigation under paragraph 24 . 
28 The provisions of paragraphs 17 to 21 and the preceding paragraph(exc1uding subparagraph 
(2) shall apply mutatis mu~andis to the cases where the undertaking accepted in accordance 
With the provision of paragraph 9 is modified (including the modification ofthe valid period). 
29 Where there is a fact that the amount of the countervailing duty paid, by the importer of the 
specified product exceed the amount of the actual subsidies of the specified product, the 
importer may, as may he prescribed in Cabinet Order, sub~t to the Government sufficient 
evidence with regard to such fact, and request the <!overnment to reimburse the countervailing 
duty equivalent to such an excess amount (hereinafter referred to as '\eimbursable amount") .. 
30 The Government shall, upon request under the provision of the preceding paragraph, 
investigate as to whether the reimburseable amount exists and other necessary matters, and on 
the basis of the investigation, without delay, reimburse the countervailing duty within the limit 
of the amount requested, or notify the person who requested that there is no ground ofrequest 
to. 
31 The investigation under the preceding paragraph shall be concluded within one year from 
the date of the request under the paragraph 29. However, the period may be extended at most 
6 months if deemed necessary for special reasons. 
32 The provision of paragraphs 2 to 7 of Article 13 of the Customs Law (reimbursement and 
appropriation) shall apply mutatis mutandis to the cases where the Government reimburse the 
countervailing duty in accordance with the provisions of paragraphs 29 to the preceding 
paragraph. In these cases, the period under the provision of paragraph 2 of Article 13 of the 
Customs Law thatprovides for the basis for the calculation of additional refund money under IP/N/1/JPN/E/I 
Page 17 
the provision of the said paragraph, shall be calculated from the following date ofthe request for 
:; 
reimbursement under the provision of paragraph 29, 
33 In addition to the matters as provided for in the each preceding paragraph, any necessary 
matters on the application of countervailing duty shall be prescribed by a Cabinet Order, 
(Anti-Dumping Duty) 
Article 8, In the case where there is the fact that importation of dumped product (dumping 
means, in this Article, a sale ofprodi..lct for export at a price less than the price of the like 
product in the ordinary course of trade destined for consumption in the exporting country or 
any other similar price prescribed by a Cabinet Order (hereinafter in this Al1ic1e referred to as 
"normal price"), causes or threatens to cause material injury to a domehtic industry (that 
produces the like products of the dumped product, her~inafter in this Article referred to a 
s the same) or materially retards the establishment of or domestic industry (hereinafter in this 
Article referred to as the "fact of material injury, etc, to the domestic industry"), if it is found 
necessary to protect such domestic industry, as may be prescribed by a Cabinet Order, 
specifying the product, supplier or supplying country of such product and a period of time (not 
" 
.. exceeding five years), a duty (hereinafter in this Article referred to as "anti-dumping duty"), in 
addition to customs duty chargeable at an applicable rate in the Annexed Tariff may be imposed 
upon the specified product which is concerned with the speci?ed supp~er or supplying country 
(hereinafter in this Article referred to as "specified product") to be imported during the 
specified period, in an amount equivalent to or less than the difference between the normal 
price and th~ dumped price (hereinafter in this ¥icle referred to as "dumping margin") of such 
product 
2 In addition to the preceding paragraph, in tht; case where there is a specified product on 
which a measure under the provisions of paragraph 9 (hereinafter in this paragraph referred to 
as "provisional measure") has been taken, and which has been imported during the period as 
enumerated in any ofthe following subparagraphs in accordance with the classification of the 
product, as may be prescribed by a Cabinet Order, an anti-dumping duty in addition to customs 
duty chargeable at an applicable rate in the Annexed Tariff may be imposed upon such product. 
In this case, the amount of such anti-dumping duty which may be imposed upon such specified 
product imported during the period for which the provisional measure has been taken, shall not 
exceed the amount of the provisional duty that ~as been imposed under the provisions of IP/N/1/JPN/E/l 
Page 18 
subparagraph (1) of the said paragraph or the amount of security that has been ordered to be 
deposited under the provisions of subparagraph (2) of the said paragraph: 
(1) A product in respect ofwhich it was found that the importation thereof caused material 
injury to the domestic industry (including those product in respect ofwhich it was found 
that the importation thereof would cau~e material injury to the domestic industry unless the 
provisional measure was taken, hereinafter in the following subparagraph referred to as the 
same) (excluding the product falling within subparagraphs (2) or (3) ); The period for 
which the provisional measure has been taken; 
(2) A product upon which a provisional measure has been taken by reason of violation of 
undertakings accepted in accordance with paragraph 8 (including the cases where the 
I 
provisions ofthe said paragraph is applied mutatis mutandis to paragraphs 14, 24 and 28, 
and where the provisions of paragraph 24 is applied mutatis mutandis to paragraph 31. This 
shall apply in paragraphs 9 and 31) and in respeCt of which it is found that the importation 
thereof has caused material injury to domestic industry; The period commencing on the date 
90 days prior to the date of the initiation of the provisional measure or the date of 
violation of undertakings whichever is later, and ending on the date immediately preceding 
the date of the specification under the provisions of the preceding paragraph; 
(3) A produc~ in respect ofwruch it is found that the massive import~ thereofin a short period 
have caused the fact of material injury, etc. to the domestic indust,ry, and which falls within 
any of the categories of product as enumerated in any of the following subparagraphs and 
in respect ofwruch it is found difficult to preclude the fact of material injury, etc. to the 
domestic industry from recurring only by imposing the anti.-dumping duty prescribed in the 
provisions of the preceding paragraph, in the light of the timing of the importation and the 
quantity of the product imported and the other circumstances; The period commencing OD 
the date 90 days prior to the date of the initiation of the provisional measure or the date of 
the initiation of the investigation whichever is the later, and ending on the date immediately 
preceding the day ofthe specification under the provision of the preceding paragraph, 
(a) a product which have in the past caused the fact of material injury, etc. to the domestic 
industry by the reason of dumping 
Cb) a product in respect of which it is found that the importer was, or should have been, 
aware that the product were dumped and that the fact of material injury, etc. to the 
domestic industry would be caused by the importation thereof. IP/N/1/JPN/E/1 
Page 19 
3 The anti-dumping duty under the provisions ofthe preceding paragraph shall be paid by the 
importer of the product upon which the anti-dumping dutY is to be imposed. In this case, the 
anti-dumping duty shall be considered to have been paid, if the provisional duty imposed upon 
the product under the provisions of su.bparagraph (1) of paragraph 9 was paid. 
4 A person who has an interest in the dome;Stic industry under·the provisions of paragraph 1 
may, as may be prescribed in Cabinet Order, submit to the Government sufficient evidence 
with regard to the fact ofthe importation of the du~ped product and the fact of the material 
injury, etc. to the domestic industry caused by such importation, and request the Government 
to impose an anti-dumping duty upon such product. 
5 The Government shall, upon a request made under the provisions of the preceding paragraph 
or when there is sufficient evidence with regard to the fact of the importation of the dumped·' ~­
product and the fact of the material injury, etc. to the domestic industry caused by such 
importation, initiate, ifit is found to be necessary, an investigation as to whether those facts exist. 
6 The investigation under the preceding paragraph shall be concluded within one year after the 
date of its initiation. However, the period may be extended at most six months ifit is found 
necessary for special reasons. 
7 When an investigation under paragraph 5 has been initiated, the exporter ?fthe product 
under the investigation may offer to the Government an undertaking to revise prices of such 
product so that it may be found that the injurious effect of the dumping of such product on the 
domestic industry is eliminated or to cease exports of such product. 
8 When an undertaking under the provisions of the preceding paragraph is offered, and on the 
basis of sufficient evidence, it can be presumed that there is the fact of the importation of the 
dumped product and the fact of the material injury, etc. to the domestic industry caused by 
such importation, the Government may accept such an undertaking(as Icing as the term of 
validity ofwhich is less than five years). Where the Government has accepted the undertakings, 
the Government may suspend the investigation under paragraph 5, unless the exporter of the 
product regarding the undertaking wishes to complete the investigation under the said paragraph 
9 The Governn'lent may, no sooner than 60 days from the date of the initiation of the 
investigation, if, on the basis of sufficient evidence (or best information available in the case of 
violation of undertaking accepted under the provisions of the preceding paragraph), it can be 
presumed that there is the fact ofthe importation of the dumped product and the fact of the 
material injury, etc. to the domestic industry caused by such importation and if it is found IP/N/1/JPN/E/l 
Page 20 
necessary to protect such do~estic h:dustry, as may be prescribed in Cabinet Order, take any 
measure of the following against the person who is to import the product, even before the 
completion of the investigation, specifying the product, supplier or supplying country of such 
product 8;TId period (not exceeding 9 months as prescribed in Cabinet Order), with regard to 
the specified product relating to the specifie~ supplier or suppljing country which is to be 
imported during the specified period: 
(1) to impose a provisional duty the amount ofwhich is equivalent to or less than the 
difference between such a price as presumed to be the normal price and such a price as 
presumed to be the dumped price; or 
(2) to order to deposit a security the amount of which is equivalent to the amount ofthe 
provisional duty under the preceding subparagraph, in order to ensure the coilection of 
anti-dumping duty imposed under the provisions of paragraph 2. 
laThe Government shall, if it accepts the undertalcings in accordance with the provisions of 
paragraph 8 'with regard to_the product for ~hich the measure under the provisions of the 
preceding paragraph was taken, withdraw the measure, as may be prescribed by a Cabinet 
. Order.(li When the investigation under paragraph 5 has been concluded, the Government shall 
<.: . 
promptly reimburse the provisional duty paid or release the security deposited under the 
provisions of paragraph 9, unless it imposes anti-dumping duty in accordance With the 
provisions of paragraph 2. The amount of the provisional duty paid or,the security deposited 
under the proyisions of the preceding paragraph exceeding the amount of anti-dumping duty 
imposed under the provisions of paragraph 2 shall likewise be reimbursed or released. 
12 A new supplier (hereinafter in this Article interpreted as a supplier, when an anti-dumping 
duty has been imposed specifying the supplying country in accordance with paragraph 1, other 
than the supplier of the specified product imported in Japan d).lring the period subject to the 
investigation under paragraphs 5 and 22 and other than the person related to such supplier as 
prescribed in Cabinet Order.) may, as may be prescribed in Cabinet Order, submit to the 
Government sufficient evidence with regard to the fact that the amount of the anti-dumping duty 
imposed under the provisions of paragraph 1 on the product of such new supplier is different 
from the amount of the actual dumping margin ofsuch product, and request the Government 
to modify or abolish the anti-dumping duty to be imposed upon the product regarding the new 
supplier. IP/NIl/JPN/EI 1 
Page 21 
13 The Government shall, upon a request made tinder the provisions of the preceding ., . .. 
paragraph or when there is sUffi.cient evidence with regard to the fact that the amount of the 
anti-dumping duty imposed under the provisions of paragraph 1 on the product regarding the 
new supplier is different from the amount ofthe actual dumping margin of the product and it 
is found to be necessary, initiate an investigation as to whether' such fact exlsts. 
14 The provisions of paragraphs 6 to 8 shall apply mutates mutandis to in the cases where the 
investigation under the preceding paragraph is initiated. In these cases, the reference to "within 
. one year" in the first sentence of paragrap'h 6 shall be deemed to be read "within on year on 
accelerated basis." 
15 When the investigation under paragraph I? is initiated, notwithstanding the provisions of 
paragraph 1, the anti-dumping duty under the provisions of said parag~aph 1 ~hall not be 
imposed on the product which is exported or produced by the new supplier regarding such 
~nvestigation and imported from the date of the initiation to the date of the conclusion of such 
investigation (hereinafter in paragraphs 17 and 18 referred to as "during the investigation 
period"), and unless the anti-dumping duty shall, imposed under the provision of paragraph 1 is 
modified or continued to impose in accordance with the provisions of the following paragraph, 
the anti-dumping duty imposed under the provision ofparawaph 1 on product which is 
exported or produced by the new supplier regarding such investigatiop, as may be prescribed 
by a Cabinet Order, shall be abolished from th~ date of the initiation of such investigation. 
16 When a dumping margin with regard to the product relating to the new supplier subject to 
the investigation under paragraph 13 is found, the anti-dumping duty imposed under the 
provision of paragraph 1 may, as may be prescIjbed in Cabinet Order, specifying the period(not 
exceeding the period from the date of initiation of the investigation to the last date of the 
period specified in accordance with the provisions of paragraph 1 with regard to the 
anti-dumping duty imposed under the provisions of the said paragraph), be modified or 
continued to impose the anti-dumping duty imposed under the provision of paragraph 1, on the 
product regarding the new supplier which is imported during the specified period 
17 In the cases of the preceding paragraph, the anti-dumping duty to be imposed upon 
product that are imported during the investigation period shall be paid by the importer of such 
product upon which the a.nti-dumping duty is to be imposed. The amount of such anti-dumping 
duty shall be limited to the amount equivalent to that of anti-dumping duty under the provision 
of paragraph 1 which shall not be imposed in accordance with the provision of paragraph 15 IP/NIl/JPN/EI 1 
Page 22 
18 When the Goverrunent, in accordance with the provisions of paragraph 16, modifies or .. . . 
continues to impose the anti-dumping duty imposed under the provisions of paragraph 1 in 
accordance with the provision of paragraph 16, in order to ensure the collection of such 
anti-dumping duty under the' provisions of paragraph 1 which is modified or contInued, the 
Government may, as may be prescribed by a, Cabinet Order, oraer the person who is to import 
product which is exported or produced by the new supplier relating to the inv~stigation under 
paragraph 13 during the investigation period to deposit security the amount of which is 
equivalent to or less than the amount of the anti-dumping duty imposed under the provisions of 
paragraph 1 which shall not be imposed upon the product in accordance with the provisions of 
paragraph 15, 
19 When th~ investigation under paragraph 13 has been concluded, a~d the Government 
abolishes the anti-dumping duty imposed under the provisions of paragraph 'I in accordance 
with the provisions of paragraph 15, it shall promptly release the security deposited under the 
provisions of the preceding paragraph, In the case where the amount of the security deposited 
under the provisions of the preceding paragraph exceeds the amount of anti-dumping duty 
imposed under the provisions of paragraph 1 and modified in accordance with ~he provisions of 
paragraph 15, such an excess amount of the security shall likewise be released, 
'20 When there are some changes in circumstances with regard to the spe'cified product as 
enumerated below, the Government may, if it is found to be necessary" as may be prescribed by 
a Cabinet Order, modify or abolish the anti-dumping duty imposed under the provisions of 
paragraph 1 (to modify, in this case, include modifying the specified period under the provisions 
of paragraph 1. This shall apply in this paragrapp and the following paragraph) When the 
Government modifies the anti-dumping duty imposed under the provisions of paragraph 1, it 
may extend the specified period under the provisions of the said paragraph, if it is found to be 
necessary in consideration of both changes in circumstances as enumerated in the following 
subparagraphs 
(1) changes in circumstances with regard to the dumping regarding the specified product; 
(2) changes in circumstances with regard to the fact of material injury, etc to the domestic 
industry caused by the importation of the specified product 
21 A supplier of the specified product or association thereof, an importer of the specified 
product or association thereof, or a person who has an interest in the domestic industry under 
the provisions of paragraph 1, provided that one year has elapsed since the first date of the IP/NIl/JPN/EI 1 
Page 23 
specified period under the provisions of the said paragraph, as may be prescribed by a Cabinet 
:; 
Order, ~ay submit to the Government sufficient evidence with regard to the existence of 
changes in circumstanc~s on the specified product as enumerated in subparagraphs (1) or (2) 
of the preceding paragraph, and request the Government to modify or abolish the 
. anti-dumping duty imposed under the provision of paragraph 1'. 
22 The Government shall, upon a request made under the provisions ofthe preceding 
paragraph or when there is sufficient evidence with regard. to changes in c~rct.imstances as 
enumerated in subparagraphs (1) or (2) of paragraph 20, initiate, ifit is found to b~ necessary, 
an investigation as to whether these changes in circumstances exist. 
23 The investigation under the preceding paragraph shall be concluded within one year after, .. 
the date of its initiation. However, the period may be extended if deem~d to 2 be necessary for 
special reasons. 
24 The provisions of paragraphs 7 and 8 shall apply mutatis mutandis to the cases where the 
investigation under paragraph 22 is initiated 
25 When the anti-dumping duty is imposed in accordance with paragraph 1, if it is found that 
the'importation of the specified dumped product and the fact of the material injury, etc. to the 
domestic industry caused by such importation thre.at to continue or recur aft~r the expiry of the 
period specified under the provisions of the said paragraph, the Government may, as may be 
prescribed by ~ Cabinet Order, extend the specified period. 
26 A person who has an interest in the domestic industry under the provision of paragraph 1 
may, no later than the date one year prior to the last date ofthe period specified under the 
provision oft~e said paragraph, as may be prest;:ribed in Cabinet Order, submit to the 
Government sufficient evidence with regard to the threat that the importation of the specified 
dumped product and the fact of the material injury, etc. to the domestic industry caused by 
such importation would be likely to continue or recur after the expiry of the period specified 
under the provisions of the said paragraph, and request the Government to extend such 
specified p~riod. 
27 The Goverrunent shall, upon a request made under the provisions of the preceding 
paragraph or when there is sufficient evidence with regard to the threat that the importation of 
the specified dumped product and the fact of the material injury, etc. to the domestic industry 
caused by such importation would be likely to continue or recur after the expiry of the period 
specified under the provisions of paragraph 1, initiate, ifit is found to be necessary, an IP/NI1/JPN/EI 1 
Page 24 
investigation as to whether the thereat exists 
2~ Th~ provisions of paragraphs 7,8 and 23 shall apply mutatis mutandis to the cases where 
the investigation under the preceding paragraph is initiated, 
29 The specified product sh'all, imported during the period from the date of the initiation to 
the dat~ of the conclusion of the investigati~n under paragraph'27, be conside:ed as a product 
imported during the period specified under the provisions of paragraph 1 and the provisions of 
paragraph 1 shall apply to such specified product. 
30 Where the period specified under the provisions of paragraph 1 is extended in accordance 
with the provisions of paragraphs 20 or 25, such extension of the period shall be limited to five 
years from the date as enumerated in each of the following subparagraphs in accordance With 
the classification of the cases, This shall also apply to the case where s~ch extended period i;' 
extended. 
(1) Where the Government extends the period in accordance with the provisions of paragraph 
20; The date of the completion of the investigation under paragraph 22 
(2) Where the Government extends the period in accordance with the provisions of paragraph 
25; The date of the completion of the investigation under paragraph 27 
31 The provisions of paragraphs 20 to 24 and the precedin~ paragraph( excl.uding subparagraph 
(2) ) shall apply mut.atis !p.utandis to the cases where the undertaking accepted in accordance 
with the provision of paragraph 8 is modified (inciuding the modificati?n of the valid period). 
32 When there is a fact that the'amount of the anti-dumping duty paid by the importer of the 
specified product exceed the amount of the actual dumping margin of the specified product, 
the importer may, as may be prescribed by a Ca~inet Order, submit to the Government 
sufficient evidence with regard to such fact, and request the Government to reimburse the 
anti-dumping duty equivalent to such an excess. amount (hereinafter referred to as 
"reimbursable amount"). 
33 The Government shall, upon request under the provisions of the preceding paragraph, 
investigate as to whether the reimbursable amount exists and other necessary matters, and on 
the basis of the investigation. without delay, reimburse the anti-dumping duty within the limit 
of the amount requested, or notifY the person who requested that there is no ground for the 
request. 
34 The investigation under the preceding paragraph shall be concluded within one year from 
the date of the request under the paragraph 32. However, the period may be e>..iended at most six months if deemed necessary for special reasons. IP/NIlIJPN/E/l 
Page 25 
35 The provisions of paragraphs 2 to 7 of Article 13 of the Customs Law (reimbursement and 
apprC?priation) shall apply mutatis mutandis to the cases where the Govenunent reimburses the 
anti-dumping duty in accordance with the provisions of paragraphs 32 to the preceding 
paragraph. In these cases, the pe~od under ~he provisions of paragraph 2 of Article 13 of the 
Customs Law that provides for the basis for the calculation of additional refund ~oney under 
the provisions ofthe said paragrap~ shall be calculated fT.om the following date of the request, 
for reimbursement under the provision of paragraph 32. 
36 When a domestic sale of the product imported by an importer associated with an exporter 
is made at pnce less than the selling price for export of the product and its normal price, such a 
domestic sale shall be regarded as the importation of dumped product and the provisions of the" 
each preceding paragraph shall apply thereto. 
37 In addition to the matters as provided for in the each preceding paragraph, any necessary 
matters on the application of anti-dumping duty shall be prescribed by a Cabinet Order. 
95.5.2 
(Emergency Duties) 
Article 9, In the case where, as a result ofa decline in the price in a foreign country or of 
unforeseen developments of circumstances, there is the fact that any product of a particular 
kind is being imported in such increased quantities, absolute or relative to domestic 
production(hereinafter in this Article referred to as "the fact of import increase of particular 
product") and that import of such a product causes or threatens to cause serious injury to the 
domestic industry which produces the like or directly competitive products(hereinafter in 
this Article referred to as "the fact of serious i?jury, etc. to ,a domestic industry"), any of the 
following measures may be taken, as may be prescribed by a Cabinet Order, specifying product 
and a period of time which shall not ,exceed four years including the period specified under 
the provisions of paragraph 8, ifit is deemed urgently necessary to take such measures in the 
interest of the national economy. However, in the case where the product to be specified 
includes the product originating in a developing country Member of the World Trade 
Organization, such product of developing country Member shall not be specified as long as 
that developing country Member has a small share of import, by quantity, of IP/NIl/JPN/EI 1 
Page 26 
product concerned in ~apari(hereinafter in this paragraph ~d paragraph 8 referred to as 
"product of developing country with small share"). 
(1) To impose upon all of the specified product to be imported during the spe~i_fied period or 
such a product ~o be importe~ exceeding a certain level of quantity or value, in addition to 
customs duty chargeable at an applica~le rate shown in tile .Armexed Tariff, a duty in an 
amount equal to or less than the amount corresponding to the difference between the 
customs value of the said product and the wholesale price in Japan of like or similar 
product, which is deemed to be appropriate(in the case of similar product, wholesale price 
in Japan to which adjustment deemed reasonably necessary has been made, taking into 
account any price difference caused by the difference in t.he nature and mode of trade 
I 
between similar product and the said product), minus the amount of customs duty 
chargeable at an applicable rate in the Annexed Tariff; 
(2) To withdraw the concession or to modify the concession, in the cases where Japan has 
granted a tariff concession on the specified product under the Marrakesh Protocol to the 
general Agreement on Tariffs and Trade 1994 in Annex lA to th~ Agreement Establishing 
the World Trade Organization(hereinafter in this Article referred to as the "Marrakesh 
Protocol") and under any other treaties concluded witrun the framework of the General 
Agreement on Tariffs an.d Trade 1994 in Annex lA to the Marrakesh Agreement 
Establishing the World Trade Orgaruzation(hereinafter in this ~icIe referred to as the 
"General Agreement"), wit'run the limit of the rate of duty in the Annexed Tariff(in the case 
where the measure as provided for in the preceding sub-paragraph has been taken, within 
the limit of the rate of duty including the Qustoms duty chargeable in accordance with the 
said sub-paragraph Trus shall apply to the rest oftrus sub-paragraph) in accordance with 
the provisions of paragraph 1 of Article XIX(emergency action on imports of particular 
products) of the General Agreement and the Agreement on Safeguards in Annex lA to the 
Marrakesh Agreement Establishing the World Trade Orgaruzation(hereinafter in this Article 
referred to as the "Agreement on Safeguards"), and to impose upon such imported 
product customs duty chargeable at an applicable rate in the Annexed Tariff or customs 
duty chargeable at the modified rate. 
2. In the case where the measure under the provisions of preceding paragraph is to be taken 
and the expe~ted period specified under the said provisions is over one year, such measure 
shall be progressively liberalized at regular intervals during the period of application. IP/N/1/JPN/E/l 
Page 27 
3. In the case where the measure under the provisions of sub-paragraph(2) of paragraph 1 or 
other measures under the ~rovisions of paragraph 1 of Article XIX of the General Agreement 
or the Agreement on Safeguards is taken or to be taken on any product, through the 
consultations based on the provisions ofp~agraph 2 of Article XIX of the General 
Agreoement(the procedures of emergency m~asure) or the Agreement on Safeguards, as may be 
prescribed by a Cabinet Order, tariff concession may be modified on other product the tariff 
rate of which has been bound or may be bound on other product the tariffrate ofwhich is not 
bound and such modified or bound tariff rates may be applied. 
4. In the cases where any foreign country has withdrawn or modified tariff concession or 
taken any other measure on particular product in accordance with the provisions ofparagrap.~ 
1 of Article XIX of the General Agreement and the Agreement on Saf~guards(hereinafter in 
this paragraph and following paragraph referred to as "Emergency measures by foreign 
country")~ if it is found that there exist those circumstances which are provided for in 
sub-paragraph(a)(measures against emergency action) of paragraph 3 of Article XIX of the 
General Agreement and the Agreement on Safeguards or sub-paragraph(b ) (measures against 
. emergency action in urgent situations) of paragraph 3 of Article XIX of the General 
Agreement, any of the following measures may be taken with respect to the !mported products, 
as may be prescribed by a Cabinet Order, specifying the product(in the case where a measure 
as provided for in sub-paragraph(a) of paragraph 3 of Article XIX oftrye General Agreement 
and the Agreement on Safeguards is taken, the country and the product) However, this shall 
not be applied to the measures taken under the provisions ofsub-paragraph(a) of paragraph 3 
of Articly XIX of the General Agreement and t~e Agreement on Safeguards, if such 
"Emergency measures by foreign country" has been taken, under the provisions ofthe 
Agreement Qf Safeguards, as a result of an absc;>lute increase in imports of such specified 
product in such foreign country and more than 3 years have not elapsed since such measure 
was taken. 
(1) To impose upon the said product, in addition to customs duty chargeable at an applicable 
rate in the Annexed Tariff, a duty in an amount equal to or less than the customs value of 
the said imported product; 
(2) To suspend application of the tariff concession in the cases where Japan has granted a tariff 
concession on the said products under the Marrakesh Protocol or under any other treaties 
concluded within the framework of the General Agreement, and to impose a customs duty IP/NIlIJPN/EI 1 
Page 28 
at a rate of duty within the limit bfthe rate in the Annexed Tariff (in the cases where a 
Il!easure as provided for in the preceding sub-paragraph has been taken, within the limit of 
the rate of duty including the customs duty chargeable in accordance with the said 
sub-paragraph). 
5. The measures under the provisions of paragraph 3 or the preceding paragraph shall be 
~ . 
taken, with due regard paid to the considerations that they should not exceed, in their effect, , 
the limit necessary to serve as a compensation for the measure under the provisions of 
sub-paragraph(2) of paragraph ] or other measures under the provisions of paragraph 1 of 
Article XIX of the General Agreement and the Agreement on Safeguards or as a 
counter-measure against the measures by foreign country and that their impact upon the 
national economy should be kept to the minimum. 
6. The Government shall, when there is sufficient evidence concerning the fact of import 
increase of particular product and the fact of serious injury, etc. to a domestic industry caused 
by such importation, initiate, if it is found to be necessary, an investigation as to whether these 
facts exist. 
7. The investigation as provided for in the preceding paragraph shall be completed within one. 
year after the date when the investigation was initiated However, the period may be extended 
to such an extent as deemed necessary for special reasons. 
8. In the case where an investigation referred to in paragraph 6 has be~n initiated, the 
Government may, ifthe fact of import increase of particular product and the fact of serious 
injury, etc. to a domestic industry caused by such importation are presumed based on sufficient 
evidences and it is deemed urgently necessary i11 the interest of the national economy, take any 
of the following measures even prior to completion ofthe investigation, as may be prescribed 
by a Cabinet Order, specifyjng product and period oftime which shall not exceed 200 days. 
However, in the case where product to be specified includes the product of developing country 
with small share, such product of developing country with small share shall not be specified 
(1) To impose upon all of the specified product to be imported during the specified period or 
such product to be imported exceeding a certain level of quantity or value, in addition to 
customs duty chargeable at an applicable rate in the Annexed Tariff, a duty in a~ amount 
equal to or less than the amount corresponding to the difference between the customs value 
of the said product and the wholesale price in J~pan oflike or similar product, which is 
presumed to be appropriate(in the case of similar product, wholesale price in Japan to IP/NIlIJPN/EI 1 
Page 29 
which adjustment deemed reasonably necessary has been made, taking into account any 
:; 
p~ce difference caused by the difference in the nature and mode of trade between similar 
product and the said product), minus the amount of cu~toms duty chargeable at an 
applicable rate in the Annexed Tariff; 
(2) To withdraw the .concession or to mod~fy the concession in the case where Japan has 
granted a tariff concession on the specified product under the Marrakesh Protocol and 
under any other treaties concluded within the framework of the General Agreement, within 
the limit ofthe.rate .of duty in the Annexed Tariff(in the case where the measure as 
provided for in the preceding sub-paragraph has been taken, within the limit of the rate of 
duty including the customs duty chargeable in accordance with the said sub-paragraph. This 
I 
shall apply to the rest oftrus sub-parawaph ) in accordance with the provisions of 
paragraph 1 of Article XIX of the General Agreement and The Agreement on Safeguards 
and to il11pose upon such imported product custom duty chargeable at an applicable rate in 
the Annexed Tariff or customs duty chargeable at the modified rate 
9. When the investigation referred to in paragraph 6 has been completed, the Government 
shall, except the case where the measure under the provisions of paragraph 1 shall be taken, 
promptly reimburse customs duty paid under the provisions of the preceding paragraph When 
the amount of duty which was imposed in accordance with the provisions' of the preceding 
paragraph exceeds the amount of duty which would have been impose~ in accordance with the 
provisions of paragraph 1 upon product specified under the provisions of preceding paragraph 
and imported during the period when the measure under the provisions of preceding paragraph 
was taken, shall likewise be reimbursed. 
10. When the measure under the provisions of paragraph 1 is taken, if it is deemed that the 
fact of serious injury, etc to a domestic industry caused by increased imports of product 
specifies under the provisions of said paragraph continues to exist after expiration of the 
period specified under the provisions of said paragraph and the domestic industry specified 
under the provisions of said paragraph is adjusting, the period specified under the provisions of 
said paragraph may be extended, as may be prescribed by a Cabinet Order, provided that the total 
period specified including the period specified under the provisions of paragraph 8 shall not 
exceed eight years In this case, the measure taken under the provisions of paragraph 1 during 
the extended period shall not be more restrictive against import than the measure taken under 
the provisions of the said paragraph in the period before the extension" IP/N/1/JPN/E/l 
Page 30 
11. The provisions of pa.[a~~phs 6 a.!!d 7 shall apply mutatis mutandis to the case where the 
. :! 
specified period under the provisions of p'aragraph 1 is to be extended in accordance with the 
provisions of the preceding paragraph. 
12. lfthe period specified u;der the pr~visions of paragraph 1 excee~s three years, the 
Government shall review the situation not la~et than the ~d-tehn ~f such period to wit.hdraw 
the measure under the provisions of said paragraph or to increase the pace ofliberalization. 
13. No measure under the provisions of paragraphs' 1 or 8 shall be applied again to the import 
of a product w!llch has been svbject to a measure under the provisions of sub-paragraph(1) or (2) 
of paragraph 1 or other measures under the provisions of paragraph 1 of Article XIX of the . . 
General Agreement and the AgreeI!1ent on Safeguards(herein~er in this pm:agraph referred t.o 
I . 
as "the emergency measure"), until the time whe.n a p~riod of time equal to the duration for 
which such a measure has been previously applied or two years, whichever is longer, has 
eIapse9 since the d?-te of the temllnation ofthe measure. However, this shall not apply to a 
measure with a duration of 180 days ~r less(hereinafter in this paragraph ref~rred to as 
"short-term mea~ure"), nthe conditions as provided for in the following sub-paragraphs are 
in!!t. 
(1) Such short-term measure is applied after at least one year has elapsed sipce the date of 
introduction ofthe previous emergency measure on the product subject to such a 
short-time measure. 
(2) Emergency measures have not been applied on the product subject to such short-time 
measures more than twice for the preceding :five years. 
14 .. In the case where the measures as provided for in paragraphs 1,3 or 4 have been taken, the . . . . 
Cabinet shall, without delay, report to the Diet on the matter. 
15. In addition to the matters as provided for i1). the preceding paragraphs, any necessary 
matters relating to the application of those provisions shall be prescribed by a Cabinet Order. 
(Tariff Quota System) 
Artic1e 9-2. With regard to iny goods, as may be prescribed oya Cabinet Order, for which 
a rate of duty is fixed in the Annexed Tariff for a specified quantity> the rate of duty shall be 
applied to such goods which 2.f~ imported, within the limit of that quantity, by a person who 
has been given a quota allocation by the Government, on the basis of the quantities of the said 
.. goods which have actually been, and are estimated to be used, and taking into account the 
necessity for the national economy. IP/N/1/JPN/E/I 
Page 31 
2. The method of the allocation and the procedure for receiving the 'allocation referred to in 
• ... # ' 
the preceding paragraph and other matters necessary for application of the provisions of the 
said para£raph shall be orescribed by a Cabinet Order. 
(Reduction or Refund of Customs Duty for Deterioratiqn and Damage, etc.) . . 
Article 10. In the cases wh~re any imported goods have det~riorated or have been damaged . . . 
prior to their import permit'prior to the approval, with regard to those received goods which . . . 
are approved in accordance with the provisi.ons of paragraph 1 of Article 73 (receipt of goods 
prior to import permit of t~e Customs Law), the customs duty chargeable upon the said goods . . . 
nia~ be reduced .. ~s may be prescribed by ~ Cabin!!t Order, according t9 the rate of depreciation 
caused by the deterioration or· damage of the said goods, or may be reduced, as may be 
prescribed by a Cabinet Order, by an amount equal to or less ~han the difference between the 
amount of duty chargeable, jf the goods have not deteriorated or have not been damaged, on 
t~e one hand, and ~he amount of duty to be dete~mined, takin& into account th~ nature and· 
qua.ntities of the goods so deteriorated or damaged, on the other. However, the reduction-of 
customs. duty based on the rate of depreciation (excluding the reduction of. customs duty 
chargeable on the basis of q~a~tity) shall not apply to the case where imported goocjs have 
det'eriorated or ~ere damaged by the time of import declaration; etc. 
2.. In the cases, wnere the goods with ~n import permit. are destroyed, deteriorated or 
. damaged owing to a disaster or any other unavoidable reason, while they were placed, after . . 
the import permit was given, in a Hozei area or in any other area desig!lat~d by the Director­
General of Customs' in accordance with the provisions .of sub-pa:.agraph (2) of Arti.de 30 
(Foreign goods'stored, with pe'rmission, in areas other than Hozei ar~a) of the Customs Law, 
1he customs d'uty paid for the goods may wholly or partially be ;efunded, 'as may be prescribed 
by a Cabinet Orderl 
"Hozej" means th~ situation where the customs duty and tax are not levied on goods . . . 
temporarily (i.e., the situation where goods are treated as foreign goods which have not 
p~ssed the customs border). Areas where goods can be treated in this situation, "I:Iozei", 
are called "Hozei" areas. Imported goods are under the CustC?ms control if they are 
placed in the "Hozei" area and an importer does nc;>t have to submit any bond to the 
cu;;toms. Hereinafter in' the law, referred to as the same. See Chapter 4 (Hozei Area) 
of the law. 
(Reduction of Customs Duty on Goods Exported for Processing or Repair) 
Article 11. With regard to any goods export'ed from. Japan for processing (which is deemed 
difficult to be undertaken in Japan),. or repair abroad and su.bsequently imported into Japan 
within one yearfrom the date of their export permit (or within ~ longer period, exceeding on.e 
year, as designated by the Director-General of Customs, when there is a reason to believe that . . . 
suc~ a longer period exceeding one year is inevitably neces;ary and if an approval is glyen by 
t.he Director-General of Customs UDder the provisions of the Cabinet Order) the customs duty 
may be reduced, as may be prescribed by a Cabinet Order, within the limit of 1he amount of IP/N/lIJPN/E/l 
Page 32 
customs .duty chargeable on the said goods, if they would hive been imported in the same 
nature and' form as the export permit wa~ given. 
[This Article nas bee~ amended and the translation of the amended Article is yet to be' done.] 
(Reduction of ~r Exemption from Customs duty ~,-n Dai'ly' Living Necessaties) 
Article 12.~' l~ cases where imp.?rted rice, hulle~ or unhulled, barley or wheat f~lls under any 
, .. 
of the following ~ub-paragraphs, the customs duty chargeable upon the said goods may be 
reduced or ex~mpt~d, as may be prescribed by a Cabin.et Order, specifying the goods and 
the period. 
(1) When the aggregate of the customs value, a~ provide~ for in Articles 4 to 4-8. of the 
imported goods, as well as the cust~ms duty and ordinary expenses incidental to 
delivery of the said goods from the port of importation ~o the domestic wholesale 
market is, generally, higher than the wholesale price in Japan of domes.tically­
produced goods of a similar kind; 
(2) When a b~d C;bp, a natural disaster or any other emergenc:y circumstances warrant 
such reduction or exemption. 
2. The provisions of the preceding paragraph shall apply mutatis mutandis to imported pork. 
For this, purpose, the following provisions shall be added to those provided for in sub-paragraph 
(1) of the preceding paragraph' "and when it is foun~ that the domestic wholesale pri~e of 
pork,"the standard of which is prescribed by a Cabinet Order, exceeds or threatens to exceed 
'. the upper limit of the stabiIization price range for th~ said pork, as prescribed in sub-paragraph 
t!3) of paragraph 1 of Article 3 of the Law Relating to the Price Stabllization, etc. ofLi\'c-Stock 
" . 
Products (Law No. 183 of 1961) . . . 
3. Wheil the average import price of raw sugar which is provided for in paragraph 1 (Average. 
imp~rt price) of Article 7 of the Law Relating to the Price Stabilization, etc, of Sugar (Law 
No. 109 of.1965) exceeds the upper limit o.! the stabilization price range of raw sugar as provided 
for in paragraph 1 (Upper and lower limits of stabilization prices, etc,) of Article 3 of the said 
Law and when it is deemed difficult to stabilize the pric~ of sugar by means of price adjustment 
measureS for imported sugar which ,,:re 'provided for in Article 6 to 10 (Price adjustment 
measures) of the said Law, the customs duty chargeable on the imported sugar may be reduced 
or exempted, as may be prescribed by a CabiJ;et Order, specifying'the kinds of sugar and the 
period, to the extent by which the average import price, as defined by '.'A" of sub-para?raph 
(1) of paragraph 1 of Article 10 of the said La:""', exceeds' the upper limit of the st2bilization 
price range, as defined by sub-par~graph (2) of the sail:! paragraph, 
4. With respect to foodstuffs, apparels and any other goods which are closely related to the 
daily-living of the people (excluding those goods as provided for in the preceding three 
'paragraphs) and are imported from abroad. in the case their import prices rise or threaten to 
rise sharply and it is f~un~ urgently necessary to do so for the stabilization of daily-lhing of the 
people, 'an~ when it is found that their import would not threaten to cause a considerable 
injury to a domestic ind~stry in Japan which is pr~ducing identical goods or directly competing 
goods in ten~s of their uses, the customs duty chargeable on those impor't'cd goods may be 
red~ceci or ·ex~mpted, as'may be ~rescribcd by a Cabinet Order, sI?ecifying ~he goods and the: 
time p~riod. IP/N/1/JPN/E/l 
Page 33 
(Reduction of or Exemption frbm Customs Duty on Raw Materials for Manufacture) . . 
Article 13. With regard to import~d raw materials as provided for in any of the followin~sub-
paragraphs, the cus~oms duty ch.argeable upon such raw materials shall be reduced or exempted, 
as m.ay be pr~cribed by a Cabinet Order, if the m'anufacture as p:rovided for in any of the said 
sub-paragraphs is completed within one year from the -date of import permit at the manufac­
turing factory approved by the Director-General of Custo~s. 
(1) Kaoliang and other grain sorghum, Indian corn, soybean, soybean cake a~d any 
.other raw materials as may be prescribed by a Cabinet Order, which are to be used 
for the manufacture of mixed feeds as may be prescribed by a Cabinet Order. 
(2) Frult of date palm (dried only) for use in manufacturing date syrup. 
(3) Peanuts for use in manufacturing'peanut oil. . 
2. The Director-General of Customs shall, when he deems that no difficulty will arise to 
ensure implementation of this Law and the Cus~oms Law, give an approval as provided for in 
'the preceding paragraph .. 
3. When customs duty is to' be reduced or exempted in accordance with paragraph 1 of this 
Article, the Diret7tor-General of Customs ~ay require a security to be deposited·, which is 
equivalent to the amount of duty so reduced or exempted. . . 
4. When the manufacture as provided for in any of the sub-paragraphs of paragraph 1 is to 
b~ carried out unless the Director-General of Customs approves that no difficulty will arise to 
confinn the manufa~ture by means of the raw materials for which cU,stoms duty has been 
reduced or .exempted, in accordance with paragr~ph 1 (hereinafter in this Article referred to as 
"raw material for manufact~re"), no raw mat~rials for manufacture shall be used in mix~re 
with a~y other raw materials of a similar kind. 
S. When the manufacture of raw materials for manufacture has been completed, the 
manufacturer concerned shall, as may be prescribed by a Cabinet Order, report to the 
customhouse the quantities of the raw materials for manufacture used and.the goods manufac­
t~red therefrom, and shall ~ave the goods examined by the customhouse whenever a report is 
so made or whenever the circum~tances warrant such examination. 
6. The raw materials ~or manufacture as specified in any of the sub-paragraphs of paragraph 
1 shall not, within one year from the date o~ their import permit, be offered for use other than 
those as specified in any of the said sub-paragraphs, or be transferred so that they may be 
offered for use other than those specified in any of the said sub-paragraphs. However, the 
foregoing provision shall not apply to the case where, for an unavoida~le reason, an approval 
is given by the 'Director-General of Customs as may be prescribed by a Cabinet Orper. 
7 .. The customs duty reduce~.or exempted in accordance with the provisions of paragraph 1 
shall forr.hwith be collect~d. in the cases as specified in any of the follo~ving sub-paragraph$. 
from any p~rson found to c'o;;'e under any of the said sub-paragraphs. However. in ca~e5 IP/NIlIJPN/EI 1 
Page 34 
where. thc raw materials for mahufa~ture or the goods manufactured therefrom were lost, 
owing to a oisaster or any other unavoidable reason or were destroyed with the approval. of the' 
Dircctor~General of Customs, t~e customs duty shall not be co~lected. In case where th~ raw 
matcrials for manufacture, to which the approval referred to in t~e proviso ~o the preceding 
-paragraph was give~, h~~e depreciated owing to.qeterioration, dam'age or any other unavoidable , , 
reason, the customs duty c~argeable there on may be reduced mutatis mutandis in accordance 
with the provisions of 'paragraph 1 of Article 10~. 
(1) W~en an approval is given to the raw materials for manufacture as specified in any 
of the sub-paragraphs of p~ragraph 1 in accordance with the proviso of the preceding 
paragraph, or when the raw materials for manufacture are offered for use other than. 
I those as specified in any of the said sub-paragraphs or are transferred so that they 
may be offered for u~e other than those as specified in any of the said sub-paragraphs, 
without such approval, or when, withil1 one year from the date of Ih~ir import 
permit, a report 5,s not made in accordance with the provisions of parag,rap.h 5 or the 
. manufacture thereof is not completed. 
(2) When the raw materials for manufacture are offered for manufacture at any place, 
other than the manufacturing factory approved'by'.the, Director-General of Customs 
under paragraph 1 or when they ~re used in contravention of ~he 'provisions of 
paragraph 4, 
8.. Any person who has obtained the approval on the ma~ufacturing factory in .accordance 
with the provisions of paragraph 1 shall pay to the customhC?~se concerned, as may be 
prescribed by a Cabinet Order, a fee the amount of.-which shall be fixed by a Cabinet Order 
on the basis ot the total floor space 9f the said manufacturing factory, the validity period of the . , 
approval and the type of customs s~rvice extended to such a factory, 
[T~s Article has been amended and the translation ofthe amended Article ls yet to be d~n~ ] 
(Unconditi~n-~l Exempti~n from Custo~s Duty) 
Article 14. With regard to imported goods as enumerated below, the customs duty chargeable 
upon s~ch goods shall be exempted as may b-e prescribe~; by a 'Cabinet Order. 
(1) Articles for use of the Emperor and the Imperial Household: 
(2) Articles belonging to the head of any foreign cO,untry or members of his family (i.e_ 
spouse, lineal ascendant, lineal descendant and such relatives as may be deemed to 
be of a similar stand!ng; Hereinafter referred to as the same,) or their suites. visiting 
Japan. 
(3) Decorations, medals, prize-cups and any other similar awards and badges, presented 
to any resident in Jap;n by any foreign country, any local public entity wh~ch is 
s~sponsible for ar:y ad~inistrative district of su'ch coun}.ry:-'any,international 
organization. or such organizations. funds or others of similar standing as may b:e, designated by the Mirlister of Finance. IP/NIlIJPN/E/l 
Page 35 
(~-2) Articles for educatiol)al or puqlicity purposes whi~h are presented by the United 
Nations or specialized agencies thereof, and educational, scientific or cultural films, 
slides, sound records' and other similar articles whic.1:J are produced by the ~aici 
organizations. 
(3-3) Official catalogs, pamphlets, posters and other similar articles for an exp,?sition, fair 
or any other similar exhibition (hereinafter referred to as "exposition, etc.". in this 
sub-paragraph and in sub-paragraph (5-2) of paragraph 1 of Article 15) as may be 
prescribed by a Cabinet Order, which are published by any country participating in 
such expositions, etc. (including local public entity of such country and international 
organizations participating in exposition, etc.). 
(4) Records and other documents. 
(5) Articles under the state monopoly which are imported by the Governmenl or any 
person entrus.ted by the Government. 
(5-2) Currencies imported for the purpose of foreign exchapge busines~ by aUlhorized 
fo~eign exchange banks which are pro~ided for in Article 11 (Business arrangement) 
of the Foreign Exchange and Foreign Trade Control Law (Law No. 228 of 1949). 
(6) Samples for receivin.g orders. However they shall be recognlzed as being $uitfble 
only for samples or be specified by a Cabinet Order as those of e.xtremely small value. 
(6-2) Labels which are to be attached to goods exported from Japan ,by the manufacturer 
thereof in order to indicate that the quality of suc.h goods conforms to the conditions 
set out by any competent organization in the country of destination of the said goods; 
however, such labels are prescribed by a Cabinet Order as those necessary for 
exporting the said goods. 
(7) Articles brought into Japan by any person with him, or imported separately by him, . , 
as may be prescribed by a Cabinet Order. as unaccompanied goods, who enters into 
Japan for a purpose other than removal of his res~dence to Japan (eXcluding 
automobiles, vessels, ai.r~rafts, and any other articles as may be designated by 
Cabinet Order), which are intended, for his personal use or are necessary for his 
professional use However, they shall be deemed by the custom house to be appro­
priate, taking into account the purpose of his entry, the period of his stay, his profes­
sion and any other circumstances, 
(8) Articles brought into Japan by any person with him, or imported ~eparately by him. 
as ma'y be prescribed by a Cabinet Order, as unaccolJlpanied goods, who enters into 
Japan for a purpose of removal of his residence to J~pan (exc,luding autom0biles. . " 
Yessels, aircrafts and any other articles as may be designated b)' a Cabinet Order), . -
which are intended for personal and professional use of his own or memben of his IP/N/1/JPN/E/l 
Page 36 
family. However, tn~e articles shall be limited to those which have already been 
used by them and may be deemed to be normal and reasonable, taking into account 
the reason for the r~moval of their residence, the period of their stay in any foreign . . 
countI)' and in Japan, their profession, the number of members of his family and any 
other circumstances . 
. (9) Articles for the official use which are returned to Japan from the Japanese diplomatic 
establishments abroad. 
(10) Goods exported from and then imported into Japan without any change in the nature 
and form at the time of their exportation from Japan. H<;>wever, duty exemption 
envisaged in this sub-paragraph shall not be applied to goods for which duty exemption . . 
or redu~tion was granted in accordance with the provisions of paragraph 1 of Arti~ie ~-
.17 or paragraph 1 of Article 18, goods manufactured from goods for which duty 
reduction, exemption or refund was granted in accordance with th~ provisions of 
paragraph 1 of A.rticle 19, goods shipped to any foreign country, as envisaged in 
paragraph 1 of Article 19-2 i,n cases where duty exemption was granted in accordance 
with the provisions of the said paragraph, arid goods for which customs duty ,was 
refunded in accordance with the provisions of paragraph 2 of Article 19-2, of Article 
19-3 or of Article 20. 
(11) Containers (including those of similar kind. Hereinafter in sub-paragraph (2) and (3) 
of paragraph 1 of Article 17 referred to a~ the same) for al}Y goods expo~ed from 
Japan, as .may be prescribed by a Cabinet Order and were used at the time of the 
exportation of the said goods or are being used at the time of importation of any 
goods. In'this case, the provisions of the proviso to the preceding sub-paragraph shall 
be applied mutatis mutandis. 
(12) Deleted. 
(13) Scraps and equipment of any wrecked Japanese vessel or aircraft. 
(14) Goods exported on board any_vessel or aircraft which set out f~om Japan and r,eshipped 
to Japan oWing to an accident which has involv~d such vessel or aircraft. In this case, 
the provisions of the proviso to sub-paragraph (10) shall b~ applied mutatis mutandis, 
(15) Deleted. 
(16) Appliances manufactured for exclusive use by physically handjcapped persons and 
any. other similar articles, which are prescribed by a Cabinet Order. 
(17) Film for newsreels (exposed only) and tape for news (use for recording only). 
However, in the case where there are plural copies of the same contents, duty 
exemption shall be granted 'to only two or less of such copies. 
~l8):Arlicles whose to_tal values for customs duty are equal, to.:6r less than 10.000 ~en. 
(ExcludIng arti~les, designated by a Cabinet Order, which are not appropriate:to be IP IN 11IJPN IEI 1 
Page 37 
exempted from customs duty considering influence on Japanese industry or any other 
circumstances.) 
(Reduction of Cu~toms Duty ~or Re-importation) 
Article 14-2. In the case where the amount of customs duty chargeable upon any imported 
goods as provided for in any of the following sub-paragraphs exceeds th~ amount of customs 
duty as specified in any ofthe said sub-paragraphs, the customs duty shall be reduced, as may 
be prescribed by a Cabinet Order, by an amount of the difference between the former and 
the latter. 
(1) Goods manufactured under hozei-work and subsequently reshipped from Japan, 
. I' ~-
which have met the conditions as set forth in the text of sub-paragraph (10), in the', 
first sentence of sub-paragraph (11), or in the first sentence of sub-paragraph (14) of . 
the preceding Article; the amount of customs duty charg(!able upon foreign goods 
':'h'ich were used as raw materials. for manufacture of the said goods, which was not 
actually levied for the reason that the manufacture was carried out under hozei-work. 
(2) Goods (including the goods as specified in the preceding sub-paragraph), which fall 
, ' 
under the first sentence of sub-paragraph (10), the first sentence of sub-paragraph 
(11) or the first sentence of sub-paragraph (14) of the prece~ing Article, and the . .. 
customs duty on which was reduced, exempted or refunded because of their . ' 
exportatio.n in accordance with the provisions of sub-paragraph (1) of paragraph 1 of 
, -
Article 17, paragraph 1 of Article 1~ or parag~aph 1 or 2 of Article 19-2; the amount 
equivalent to the amount of customs duty reduced, exempted or refunded (in the 
case of the goods as specified in the preceding sub-p~ragraph, the said amount shall 
be added by an amount as described in the said sub-paragraph). 
(~eduction of or Exemption from Customs Duty on Marine Products, etc. Caught or Gathered 
in ~oreign Country) 
Article 14-3. With regard to the importation of mari,ne products which were caught or 
gat~ered in any foreign cQuntry by any Japanese vessel which set out for fishing from Japan 
and of products which were processed into the said marine products, or manufactured by 
using, as raw materials, the said marine products on board any Japanese vessel wh~ch se! out 
for fishing from Japan the customs duty on such imported products shall be exempted, as may 
be prescribed by a Cabinet Order. 
2. With regard to the importation of products, as may be prescribed qy a Cabinet Order, 
which derived from processing marine products caught or gathered by any foreign vesse I or 
'. 
were-rna!lufactured by using sl!ch marine products, as raw materials;"on board any Japanese 
vessel which set out for fishing from Jap~n, the customs duty. on such imported prpd':!cts:may IP/N/1/JPN/E/l 
Page 38 
be reduced, as may be prescribcfd by a Cabinet Order, within the limit of an amount corres­
ponding to the differrence between the amount of customs duty chargeable upon the said 
imported products and the amount of customs duty c~argeable upon the marine products if 
they w,?uld have been imported in the same nature and quantity}s those of the said marine 
. products before suc.h processing or manufacture. 
(Exe~ption from Customs Duty for Specific Vse) 
Article 15. Imported goods as specified in any of the following sub-paragraphs shall be 
exempted from customs duty, as may be prescribed by a Cabinet Order, if they are not offered 
for use other than those specified in any of the sub-paragraphs within two years from the date 
of import permit. . 
(1) Specimens or articles for refer~nce which are exhibjted at any school, museum, show 
place, research institute, labora~ory, or any other similar facilities, run by the 
Government, or a local public entity, or these facilities, which are prescribed by a 
Cabinet Order, run by any person other than the Government or a local public 
entity, or articles for scientific research, (which are newly invented or considered 
difficult to be produce~ in Japan) or films (exposed only), ~lides, records, tapes (used 
for recording only) or any other similar articles for educational use, which are used 
at ~uch facilities. 
(2) Articles donated to any facilities as spe~ified in the preceding s1fb-paragraph for the 
purpose of scientific research or education. 
(3) Supplies donated for charity or relief and articles, except supplies, donated to relief 
institutes, institutes for senior citizens or any other facilities for public welfare work, . . 
whi.ch are deemed to be offered for direct use for public welfare at such facilities. 
(3-2) Articles, other than those as specified in any of the preceding three sub-paragraphs, 
.donated for promoting international 'goodwill to the Government or any local 
public entity for its own use. 
(4) Articles,· as specified by an Ordinance of the Ministry of Finance, donated to any 
religious organiz;;tion, which are offered for direct use for' ceremony or religious 
worship. 
(5) Instruments and appliances donated to the Japan Red Cross Society by the 
International Red Cross Institution or the Red Cross Society of any foreign country, 
which are deemed to be offered for direct use for medical purposes by the Japan Red 
Cross Society. 
(5-2) The following articles which are imported by participants in an eXl?osition, elC. for 
u~e at such exposition; etc. However, they shall be limited tc:those which may be 
deemed appropriate in view of the period of time and the scale of the said exposiliC?n, IP/N/1/JPN/E/l 
Page 39 
etc., the kind and vcri'ue of the said articles a~d any other circumstances. 
A. 'Catalogs, pamphlets, posters and any other similar articles! other than those as 
specified in sub~paragraph (3-3) of Article 14, which are distributed free of 
charge by participants in an exposition, etc. to visitors on the site of the said 
exposition, etc. 
B. Mementoes of an exposition, etc. an'd samples of exhibits showri therein which 
are distributed free of charge by participants in the said exposition, etc. to 
visitors on t~e site of the said international exposition, etc. 
C: Goods, as may b'e prescribed by a Cabinet Order, which are to be consumed on 
the site of an exposition, etc, (as may be prescribed by a Cabient Order only) for 
I . the construction, maintenance, removal or management of the facilities of the 
said exposition, etc. 
(6) Deleted. 
(7) Deleted. 
(8) Instruments, appliances and parts thereof as may be designated by a Cabinet Order, 
used for safe landing and take-off o~ safe naviga,tion of an aircraft. 
(9) Automobiles, vessels, aircrafts or any other articles, as designated by a Cabinet 
Order, which are brought by any person with him, or imported separately by him, as 
may be prescribed by a Cabinet Order; as unaccompanied goods, who enters into 
Japan for the purpOSe of removal of his residence to Japan 'and which are intended 
, . 
for the personal use of his own or members of his family. However, they shall be 
limited to those which have been used by them before the entry into Japan (In the 
case of vessel and aircraft, it is necessary that they have been used by them for more 
than one year before entry into Japan.). 
(10) Goods, as may be prescribed by a Cabinet Order, the customs duty on which is to be 
exempted on the condition that they should be offered for specific use, after their 
importation, under the provisions of any international treaty. 
2. In the cases where any goods y,'hich were exempted from customs duty in accordance with the 
provisions of any of the sub-paragraphs of the preceding paragraph aie, within two ye,ars from 
the date of their import permit, offered for use other than those specified in any of the said 
sub-paragraphs or transferred so that they may be offered for use other than those specified 
in any of the said sub-paragraphs, the customs duty so exempted under the said paragraph shall 
forthwith be collected from a~y person who offer~d such goods for use other than. those specified 
or who transferred such goods in the manner mentioned above. However. in cases where the 
said goods are offered for use other than those specified in any of the said sub-paragraphs 
'. 
owing to the deterioration., da_mage or any other unavoidable reason, the customs duty may 
be redu~ed mutatis mtitaryc;lis'e in accordance with the provisions of paragraph 1 of Article 10:. IP/N/lIJPN/E/l 
Page 40 
(Exemption from Customs, Duty on Goods for Diplomats, etc.) 
, , 
Article 16.' With regard to any imported goods as specified in any of the following sub­
paragraphs, the customs dutX cha~geable thereon shall b'e' exempted as may be prescribed by 
a Cabin~t Order. 
(1) Articles for official use of any foreign embassy, legation or other establishment of 
similar standirig in Japan, However, in cases where any foreign country maintains . " 
restrictions upon duty exemption against articles for official use of any su'ch Japanese , , 
establishment in that country, the duty exemption shall be made on a reciprocal basis. 
(2) :Imported articles for personal use of any foreign Ambassador, Minister or any other 
envoy o~ simil?r standing ac~redited to Japan and membe;rs of his family. However, 
in cases where any foreign 'c6untry maintains restricti9ns upon duty exemption again;~ 
, . ~ . 
articles for personal use of any Japanese Ambassador, Minister and any other envoy 
of similar standing accredited to that country and their family members, the duty 
'exemption s~all be ~ad~ on a r~ciprocal basis. 
(3) Articles which are to be offered only for official use of any foreign consulates or any 
, . 
other establishments of similar standing in Japan. However, in cases where any 
foreign . ~ountry maintains restri~tions upon duty exemption against articles for 
official use of any such Jap~nese establishment in that country, the duty' exemption 
shall be made on a reciprocal basis. 
(4} Articles f;r personal u~e o(any member, as designated by.a,Cabinet Order, of any 
foreign embassy, legation, consulate or any oth<;r establishment of,similar standing in 
Japan (excluding any honorary co~sul-general and honorary conSUl) and m.embers of 
his family (excluding any person haxing Japanese n~tionality), when imported by 
such members. However, in cases where any foreign country maintains restrictions 
upon duty exemption against articles for personal use of such'Japanese members and 
his family, the duty exemption shall be made on a reciprocal basis. 
2. When the 'goods, as d~signated by a Cabinet Order, have been exempted from customs 
duty under the preceding paragraph and were offered ~ithin two years from the date of their 
impon permit; for use other than those specified in the said paragraph (except when the 
articles were' offered for use other than those specified in the '~aid paragraph owing' to an 
unavoidable reason as may be prescrib~d l:iy a Cabinet Order), the customs duty exempted 
under the said paragraph shall forthwith be collected from any person who offered the said 
articles for such other purposes. However, in cases where the articles have depre~iated o\\'ing 
, to the abrasion resulted ·from their,use or to 'any other reason, the customs duty to be so 
collected may be reduced mlltatis mutandis in accordance with the provisions of par~graph 1 
of Ar.1ic1e 10'. (Exemption from Customs P~ty f~r Re-~xportation) IP/N/lIJPN/E/1 
Page 41 
Article 17. With'regard to any imported goods as specified in any of the following sub­
paragraphs, the customs duty ~hargeable thereon shall be exempted, as may be prescribed by 
a Cabinet Order,'if they are 'exported within one year (within a period which is prescribed by 
a Cabinet Order, in the case of goods as specified in sub-parag~aph (11); or, within a period 
as designated by the Director-General of Customs which is longer than the said period, in the 
case of goods to which an approval was given by the Director-General of Customs, as may be 
prescribed by a Cabinet Order, for the reason that there is an unavoidable cause to postpone 
the said period) from the date of lmport permit, thereof. 
(1) Goods to be processed or offered as materials for processing, as may be prescribed 
by a C~binet Order. 
(2) Containers for imported goods as may be prescribed by a Cabinet Order. 
(3) Goods to be used as containers for export goods as may be prescribed by a Cabinet 
Order. 
(4) Goods to be repaired. 
(5) Articles for scieritific research. 
(6) Articles for testing. 
(6-2) Articles to be used by any person exporting or importing goods, for testing the capacity 
or performance of, or for examining the quality of, the goods so exported or imported, 
(7) Samples for receiving order~ or for manufacturing, or photographs, films, models or , 
any other similar articles only used as s1,lbstitutes for those samples, 
(7-2) Articles to be used at international athletic meets, international conferences or the 
like, 
(8) Articles for the perforrna,nce.of travelling ~howmen entering Japan and instruments 
and implements 'to be used for taking film by motion picture producers entering 
Japan. 
(9) Articles for exhibiting at an exposition, exhibition competition, etc, 
(10) Automobiles, vessels, aircrafts or any other goods, as designated by a Cabinet Order, 
which are brought into Japan by any person with him, or imported separately by him, 
as may be prescribed by a Cabinet Order, as unaccompanied goods, which enter into 
Japan for the purpose other than removal of his residence to Japan and which 2re 
in.t~nded for his own personal use. 
(11) Goods, as may be prescribed by a Cabinet order. which are, under the provisions of 
any treaty co~cerned, exempted from customs duty on condition that they should be 
, exported within a'specified period of time after their importation, 
2. Tl:!e p.rovisions of paragr<!ph 3 of Article 13 shall apply mutatis rn~.t.andis to the case where 
customs duty is exempted'u~der the preceding paragraph, IP/N/1/JPN/E/l 
Page 42 
3. Any person who enjoyed:~he benefit of duty exemption under the provisions of paragraph 
1 ~hall, when he e:<ports the goods, the customs duty on which was so exempted, within the 
period r~ferr~d to in the sai.d paragraph, report to the customhouse to that effect, as may be 
prescribed by a Cabinet Order. 
4. In cases where the goods customs duty on which was exempted under p~ragraph 1 have 
not been exported within the period of time as specified in the said paragraph or were offered 
for use other than those specified in any of the sub-paragraphs of the said paragraph, the . . 
customs duty exempted under the said paragraph shall forthwith be collec~ed. 
5. The provisions of the proviso to paragraph 7 of Article 13 shall apply mutatis mutandis to 
the case where customs duty is collected under the provisions of the preceding paragraph. In 
this case, the terms "the raw materials for manufacture or the goods manufactured therefrorri;' 
and "the raw materials for manufacture, to which the ?pproval referred to in the proviso to 
the preceding paragraph was given" in the proviso to P?ragraph 7 of the said Article shall read 
"the said goods" 
(Reduction of Customs Duty for Re-exportation) 
'.Article 18. With regard to those goods, as may be prescribed by a Cabinet Order, which may 
be u~ed for a 'long period of time and which are iI?1ported to be used temporarily in Japan, 
, . . 
normally in accordance with a lease contract or in connection with an implementation of a 
contract, and are exported within two years (or, within such a p~riod ~s may be prescribed by 
a Cabinet Order, not exceeding fiv;::. years, for those g'oods, as may be prescribed by a Cabinet 
Order, which may be used for a particularly long period of time; hereinafter in paragraph 3 
referred to as the same) from the date 9f their import permit, the customs duty chargeable 
thereon may be reduced, as may be prescribed by a Cabinet Order. 
2. When cus"toms duty is to be reduced in accordance with the: provisions of the preceding 
paragraph, the Director-General of Customs may require a security to be deposited, which 
shaH be equival~nt to the amount of customs duty so redc:ced. 
3. In the case where the goods the customs duty on which was reduced under paragraph 1 
have not been exported within two years from' the date of their import permit, the customs 
duty so reduced under the said paragraph shall forthwith be collected. In this case, the 
provisions of paragraph 5 of the preceding Article shall apply mutatis mutandis. 
4. The provisions of paragraph 3 of the preceding Article shall apply mutatis mutandis to any 
pers,on for whom customs duty was reduced under the provisions ~f paragraph 1. 
(Reduction of Exemption from or Refund of Customs Duty on Raw Materials for 
Man~fa~turing Export Goods) 
Article 19. \Vith regard to any imported raw materials which are to be used for manufact}Jring IP/N/1/JPN/E/l 
Page 43 
export .goods and are prescrjped by a Cabinet Order, the customs duty chargeable thereon 
shall be reduced, exempted or refunded wholly or partially, as may be prescribed by a Cabinet 
Order I if the said manufactur~n~ is carried out at the manufacturing factory approved by the 
Director-General of Customs and the goods manufactured from the said raw materi~ls are 
exported. In this case, reduction or exempti,?n from customs duty shall only be made when the 
said goods are exported within two years (or, with regard to products manufactured in 
accordance with paragraph 3, within such a period of time as designated by the Director-. . 
General of Customs within the limit of one year) from the date of import pennit of the said 
raw m.aterials. 
2. The provisions of paragraph 2 to 6 and 8 of Article 13 shall apply mutatis mutandis to the 
case where customs duty j~ reduced or exempted under th~ preceding paragraph. In this cas~, 
the first ~entence of paragraph 6 of Article 1~ shall read "The ~aw materials customs duty on 
which was reduced or exempted under paragraph 1 of .Article 19 or the goods manufactured 
from the said raw materials shall not, within two years (or, with regard to goods manufactured 
in accordance with the provisions of paragraph 3 of the said Article, within such a period of 
time as designated by the Director-General of Customs within the l~mit of one ~ear) from the 
-~ate of the import permit of the raw materials, be offered for use other than those as 'provided 
for in paragraph 1 of the said Article or transferred so that t~ey may be off~red for use ot~er 
than those as provided for in the said paragraph or offered for use other ~han exportation or 
transferred so that they may be offered for use other t.qan exportation." 
3.' When, in cases where any goods are manufactured, with an approval by the Direc~or­
General of Customs under paragraph 4 of Article 13, which is applied mutatis mutandis in the 
preceding paragraph, from the raw mate~als customs duty on which was reduced or eX,empted 
under paragraph 1 (hereinafter in this Article referred to as "raw materials for man'l.}facturing 
export goods"), in mixture with any other raw materials of a similar kind, and the goods so 
manufactured have the same quality as those ;.'thich ~'ould have been manufactured solely 
from the raw materials for manufacturing export goods, and the said goods are exporte.d within 
such a period o.f time as design~ted by the Director-General of Customs within the time of one 
year from the date of import permit of the said raw materials for manufacturing export goods, 
'a quantity of raw materials for manufacturing export goods which is necessary to manufacture 
the said export goods shall, within the limit of the quantity of the said raw materials ~.or 
manufacturing export goods, as may be prescribed by a Cabinet .Order, be regarded as used 
for manufacture of the said export goods. 
4. The customs duty reduced or exempted under paragr'aph 1 sh.all forthwith be collected, in 
any of the cases as enumerated in any of the following sub-paragrahs, from any person found 
!o corn: ul!der any of the saiq su.b-paragraphs. In this case, the provi.SJoris of the pro\'iso to 
paragraph'7 of Article 13 shall apply mutatis miJtandis. IP/NIl/JPN/EI 1 
Page 44 
(1) When an approval is provided for in the proviso to paragraph 6 of Article 13 which 
'is appli,ed mutatis mutandis in paragraph 2 is given with regard to raw materials for 
manufacturing exp,Qrt goods, or when the materials for manufacturing export go?ds 
are offered for use other tDan those as provided for i~ paragraph 1 without the said 
approval or are transferred so that they might be offered for 1;lse other t'han those as 
provided for in the said paragraph, or when an approval as provided for in the proviso 
to paragraph 6 of Article 13 which is applied mutatis mutandis in paragraph 2 is given 
with regard to the goods, or w~en the goods are offered for use other than exportation 
or are transferred so that they might be offered for use other than exportation, 
wit.hout t~e said approval. 
(2) When the report as provided for in paragraph 5 of Article 13, which is applied mutatis 
mutandis in paragraph 2, is not made or the goods are not exported, within two years 
(with regard to the goods manufactured under paragraph 3, within the period of time 
as designated by the Director-General of Customs under paragraph 1) from the date 
of import permit of the materials for manufacturing export goods, 
(3) When the raw materials for mariufac:turing export goods are offered for m~nufacture 
at a place other than the manufacturing factory approved by the Director-General of 
Customs under paragraph 1 or when they are used in contraventipn of paragraph 4 
of Article 13 which is applied mutatis mutandis in paragraph 2, 
S, For the purpose of application of the provisions concernirig the refund of customs duty 
under paragraph 1, the exportation referred to in the said paragraph shall mean to include the 
reshipment to any foreign country of any foreign goods which are manufactured from the raw - , 
materials referred to in the said paragraph in mixture with foreign goods w~ich are the raw 
materials for Hozei-work, 
(Exemption from or Refund of Customs Duty in the case of Expo~t of Pr'oducts Manufactured 
from Duty-Paid Raw Materials, etc,) 
Article 19-2, When, in cases where an order is received from a foreign country to purchase 
any products being manufactured at a hozei manufacturing warehous~, it is confirmed, as may 
be prescribed by a Cabinet Order, by the Director-General of Customs that it is difficult to 
manufacture the products from raw materials, which are foreign goods being used at the hozei 
manufacturing warehouse, and to ship them to a foreign country within the period of delivery 
referred to in the purchase order, whereas the products manuf?ctured at the hozei manufac­
tUring' w?rehouse from raw materials 'which are. not foreign goods but similar to the above­
mentioned raw materials (in case of any of the products as may be prescribed by a Cabinet 
Order. the products man~factured fro~ raw materials which are,:hot foreign goods) are: 
s~ipped to a foreign coun-try, there shall be exempted from customs duty, as may be prescribed IP/N/lIJPN/E/l 
Page 45 
by a Cabinet Order, on fqr-eign goo'ds similar to the said raw materials which are to be 
imported by the person who manufactured the said products w~thin si~ months from the date 
of export permit (including p'ermit of reshipment; HerCinaft~r in the next paragraph referred . . 
to 3? the same) of the said products, within the limit of a q~antlty, to be confirn1ed by th~ 
J?ire~tor':General,of Customs, of raw mat~rials, other than foreign' goods, which have been 
used for manufacturing the said products (iri case where any other goods.a.re ma~ufactured 
simultaneously in the process of manufacturing the sai.d products, a quantity a~ may be 
prescribed by a Cabinet. Order as ~qrresponding to the said products out of the quantity of the 
said raw materials.) 
2. When, in cases where it is deemed neces;;ary to use duty-paid imported goods as·ra.w 
materials for manufacturing export goods in the course of hozei-work a\ a hozei manufacturino 
• • 0 
warehouse for the reason that stocks of foreign goods which are intended to be used as raw . -. 
materials had been used up or for any other reason, and it is deemed difficult to have the 
provisions of the preceding paragraph applied to th~ sltuation, the .said imported goods a're 
entered, with a prior approval of the Director-General of Customs, into the hozei manufacturing 
warehous~ without any change in nature and form at the time of their importation within three 
.. months after their import permit and goods manufactured from the said imported goods are 
exported, the customs duty paid for the import~d goods may, as may ~e prescribed by a . . 
Cabinet Order, be wholly or partially refunded. 
3." The p~ovisions 'of Article 54 (Obligation of Record-keeping) and Article 58 (Report on 
hozei-work) of the Customs Law shall apply mutatis mutandis to the goods entered into a 
hozei manufacturng warehouse, to which the provisions of the preceding paragraph is applied .. 
trhis Article has been amended and the translat'jon ofthe amended Article is yet to be' done.} 
(Refund of Customs Duty when Imported G6~ds are Re-expor~ed in the same condition '2.5 
Imported) , 
Article 19-3. When the goods the customs duiy. on whic~ has been paid in accordance with 2 
Cabinet Order are re-exported from Japan withopt any change in nature an~ form. at the t~e 
of tr:eir importation, the custof!ls duty may be refunded: as may be prescribed by'a <=:abinet 
Orqer, if the said goods.are to be exported from Japan within one ye2T (within such longer 
period exceeding one year, as designated by the Director-General of Customs, when there is 
a reaSOn to believe that such a longer period exceeding one year is inevitably necessary and jf 
an approval is given by the Director-General of Customs under the provision of the Cabinet 
Order) from the date of their import permit. 
(Refund of Customs Duty When Ciaimed Merchandise. etc. are Re-e:(porled or Destroyed) - . 
Article 20.. When any duty-:p.aid imported goods, which come under ar;y of the following sub-
paragraphs, are exported (or, exp.orted for return, in the case of the goods ~s enumerated in IP/NIlIJPN/EI 1 
Page 46 
sub-paragraph (1) below) from Japan without change in othe nature and fonn at the time' of 0 
their i~portation, there may be refunded customs duty, a~ may b~ prescribed by a Cabinet 
Order. if the °said goods have been entered into the hozei area (including such place as 0 
designated by the Direc.to;-General of Customs under sub-p~ragraph (2) of Article 30 (Re­
striction on place~ where foreign gpods may be stored) of the Cu~toms Law; Hereinafter in the 
next paragraph referred t~ as the same) within six months (in case where it ~s approved by the 
Director-General of Customs, as may be °prescribed by a Cabinet Order, that th.~re is an 
unavoidable reason to have a longer period than six months, within such a longer peri.od, as 
may be ~esignated by the Director-General of Customs, exceeding six months but not exceeding 
one )'ear; Hereinafter in the next paragraph referred to as the same) from the date of their 
impon permit. 
(1) Goods with respect to where it is found to be unavoidable to return them due to the 
difference in quality or quantity, etc. between such goods and the content of the 
contract. 
(2) Good~ with respect to where it is found to obe unavoidable to exp?rt them for the 
reason that, after the time of their importation, their sal.e or use. or sale .~r use of any 
goods manufactured from them is 0 prohibited under legislation (includingo any 
disposition made thereunder) .. 
2. "\Vhen, i~ cases where it is deemed unavoidable to destroy the importe"d goods, as provided 
for in the preceding paraOgraph, rather than to reship them, they are ~ntered into a hozei area 
within six months from the date of their import permit and destroyed with a prior approval of . ." . . 
the Director-Ge~eraloof Cu~toins, the customs duty paid for the goods, as may be prescribed 
by a Cabinet Order, may be wholly or parti~lIy refunded. 
(Restriction, etco on Use Other Than Those Specified Goods to which Reduced Rates Were 
Applied) 
Article 20-2 .. With regard to goods, as may be prescribed by a Cabinet Order, for which the 
rates of customs duty are fixed on condition that the goods should be-offered for particular 
o 0 
uses as specified in the Annexed Tariff, any person who wishes to obtain the benefit of 
application of the r~tes of customs duty chargeable on such condition that goods should be 
offered for specified uses (as long as theO said rates of .custo~s duty are lower than the rates of· 
customs duty whic~ do not make it conditional that the goods should be offe.red for specified 
uses; Hereinafter referred to as "reduced rates") shall go through formalities as may be 
prescribed by a Cabinet Order. 
2. The goods to which the reduced rates referred to in the preceding paragraph were applied 
shat1 nQl, within two ye~r~ fr~m the date of their import peormit, obe offered for use other than' 
o the use for which the reduced rateOs were applied or be transferred so that they may be offered IP/NIl/JPN/EI 1 
Page 47 
for use other than the said use. However, the foregoing provisions shall not apply to the case '. . 
where an approval of the Director-General of Customs is given for unavoidable reasons as may 
be prescribed by a Cabinet qrder. 
3. In the case where an approval as provided for in the pro~~so to the preceding paragraph 
was givc::n to the goods to which the reduced rates as provided for in paragraph 1 were applied 
or in the case where the said goods were offered for use other than the use for which the 
reduced rates were applied or were transferred so that they might have been offered for use . .' 
other than the said use, without the said approval, a customs duty equivalent to the difference 
between the amount of customs duty calculated on the basis of the rate of customs duty 
ch~rgeable if it is not condition?1 that the :aid goods should be offered for specified use, on t~,e 
one hand, and the amount of customs duty.calculated on the basis of the said reduced rates, 
on the other, shall forthwith be collected from the person found to come under any of the 
aforementioned circumstances. The provisions of the proviso to paragraph 7 of Article 13 shall 
apply mutatis mutandis to this case. 
(Offer for Use Other Than Those Specified of Goods to which Reduction of or Exemption 
. fr!Jm Customs Duty, etc. was Applied) 
Article 20-3. In the cases where any goods, to which duty-exemption, 9uty-reduction or 
r7duced rates of duty were applied under the provisions of paragraph 1 o~ Article 13, paragraph 
1 of Article 15, paragraph 1. of Article 16, paragraph 1 of Article 17, p~ragraph 1 of Article 19 
or paragraph 1 of the preceding Article, are offered for use other than the use for which such . . 
reduction or exemption or reduced rates of duty were applied or are transferred so that they 
may be offered for use othe~ than the said use, :vhen any person, wh'o is to offer them for use 
other than the said use or is tp transfer them so that they may be offered for use other than 
the said use, is required to obtain an approval, from the Director-General of Customs for such 
an offer or transfer and when he (or, in case whf<re the goods are transferred so that they may 
be offered for use other than the said use, the person to whom the goods are transferred) 
receives a verification, as may Qe prescribed bY,a Cabinet Order, from the Director-General 
of Customs that the offer of the said goods for use other than the said use meets the conditions 
for duty reduction or exemption as provided for in tne provisions of the law concerning 
reduction or exemption from customs duty (hereinafter in the next paragraph referred to as 
"reduction or exemption clause".) and thus comes under any of the cases as may be prescribed 
by a Cabinet Order, the customs duty to be collected under the provisions of paragraph "-] of 
Article 13, paragraph 2 of Article 15, paragraph 2 of Article 16, paragraph 4 of Article 17. 
paragraph .4 of Article 19 or para15raph 3 of the preceding 0rticle shall not be collected. 
notwitpstanding the provisions of these Articles. 
2. W'he~ the verification; a-s provided for in the preceding paragraph, is received from the IP/NIlIJPN/E/l 
Page 48 
Director-General of CustomS, the provisions of this Law and the Customs Law as well as any 
," . . 
,other l~ws n;lating to customs duty shall apply on the assumption that the goods so verified 
sh211 be reg~rded as the goops to which, at'a lime of sucD Yerification,'a reduction or exemption 
cI.ausc was' applied for the use so verified and an import l?ermit was given, and that the person 
so verified shall be regarded as an impo~!er of the goods ~ho enjoyed' the be~efit of the 
reduction or exemption clause, Customs Tariff law 
Article 21 (Goods Prohibited for Import) IP/N/1/JPN/E/l 
Page 49 
1. Any goods specified in any of the following subparagraphs shall not be imported: 
(1) Narcotic drugs, psychotropic substances, marijuana. opium, poppy straw. 
stimulants (including their raw materials stipulated in the Stimulants Control 
Law (Law No. 252 of 1951) and utensils for opium smoking, provided that the articles 
imported by the government and those imoorted in accordance with the provisions 
of other laws and regulations by a person who is permitted to import the said 
articles under such other laws and regulations will be excluded; 
(2) Pistols, rifles, machine guns, cannons, and ammunition for these guns, 
and parts of pistols, provided that the articles imported in accordance with the 
provisions of other laws and regulations by a person who is permitted to import 
the said articles under such other laws and regulations will be excluded; 
(3) Counterfeit, altered or imitated coins, paper money, banknotes, and 
valuable securities; 
(4) Books, drawings, carvings and any other articles which injure public 
security or morals: 
(5) Articles which infringe rights in patent~, utility-models, desi~ns 
or trademarks, copyright, neighboring rights. or circuit layout rights. 
2. The Director-General of Customs may confiscate and destroy the goods 
speci tied in subparagraphs (1), (2), (3) or (5) of the preceding paragraph that 
are to be imported. or to order an importer of such goods to reship them. 
3. In cases where there are any goods, with respect to which there is sufficient 
reason to believe that they correspond to any of the goods specified in 
subparagraph (4) of paragraph 1 among goods which are to be imported ~n accordance 
with the provisions of Chapter VI of the Customs Law, the Director-General of 
Customs shall make a notification to that effect to the person who is to import 
the said goods. 
4. In cases wheu the Di~ector-General of Customs believes that there are any goods 
that correspond to any of the goods specified in subparagraph (5) of paragraph 1 
among goods which are to be imported in accordance wit.h the provisions of Chapter 
VI of the Customs Law, the Direc.tor-General of Customs shall take the procedure 
to identify whether they correspond to any of the goods specified in the said 
5ubparagraph (hereinafter to Article 21-3 referred to as identification 
procedure.') as stipulated in a Cabinet Order. In this situation, the 
Director-General of Customs shall. as stipulatgd in a Cabinet Order. make a 
notification to the effect that the i~entification procedure will be taken on the 
goods to the person who is to import the goods as well as the person who has. wi th 
respect to the goods, the rights in patent, utility-models. designs or trademarks, IP/NI1/JPN/EI 1 
Page 50 
copyright, neighboring rights, or circuit layout rights. 
5. Before the completion of the identificatio~ procedure, the Director-General 
of Customs shall not take measures provided for in paragraph 2 on goods that are 
to be imported in accordance with the provisions of Chapter VI of the Customs Law. 
6. Where the Director-General of Customs determines that the goods upon which the 
identification procedure provided for in paragraph 4 was taken (in the following 
paragraph referred to as 'suspicious goods') correspond to any of the goods 
specified in subparagraph (5) of paragraph 1, or that the suspicious goods do not 
correspond to any of the goods specified in the said subparagraph, the 
Director-General of Customs shall notify the person who is to import the goods 
as well as the person who has. with respect to the goods, the rights in patent, 
utility-models, designs or trademarks, copyright, neighboring rights-or circuit 
layout rights of the determination and the reasons for the identification. except 
where he makes a notification provided for in paragraph 7. 
7. If, b~fore the notification of ~dentification for the suspicious goods as 
provided for in preceding paragraph, there exists any of the circumstances 
described in the following subparagraphs, the Director-General of Customs shall 
terminate the identification procedure provided for in the paragraph 4, and make 
a notification to that effect to the person who has, with respect to the goods, 
the rights in patents, utility-models. designs or trademarks, copyright, 
neighboring rights. or circuit larout rights: 
(1) II'hel"e. 8S provided for in Article 34 of the Customs Le\\' (Destruction of 
Foreign Goods). the suspicious goods have been destroyed; 
(2) Where suspicious goods have been obliterated. as provided for in the 
proviso to paragraph 1 of Article 45 in the Customs Lay,' (Exemption from Obligation 
of Payment of Customs Duty for a Person That has Received Permission of a Hozei 
Warehouse (a Bonded Warehouse» (includin£ the cases where the proviso shall 
apply mutatis mutandis in Articles 36 (Foreign Goods Placed Outside Hozei Areas 
(Bonded Areas) with Permission], 41-2 [Designated Hozei Areas (Designated Bonded 
Areas) for Owners Stipulated in a CabinQt Order], 62 (Hozei Manufacturing 
Warehouse (Bonded Factory)], 62-7 [Hozei Display Areas (Bonded Exhibition Hall)] 
and 62-15 [Integrated Hozei Areas (General Bonded Areas) J of the Customs Lew); 
(3) Where, as provided for in Ar~icle 75 of ~he Customs Law (Reshipment of 
Foreign Goods), the suspicious goods have been reshipped: 
(4) Where, in addition to the circumstances as provided for in the preceding 
eubparegrephs, the suspicious goods have been proved not to be imported. 
Article 21-2 (Procedure for Application Concerning Goods Prohibited for Import) 
1. As stipulated in a Coblnet Ord~r. holders of trademarks. copyright or 
neighboring rights ma}', with respect to goods that infringe their rights. submit IP/N/lIJPN/E/1 
Page 51 
to the Director-General of Customs evidence necessary to make the allegation of 
infringement credible, and where the goods is to be imported in accordance with 
Chapter VI of the Customs Law, the holders may, with respect to such goods, submit 
an application requesting that the identification procedure be taken on the goods 
as provided for in paragraph 4 of the preceding Article. 
2. Where an application under the preceding paragraph is made and where the 
Director-General of Customs recognizes that there is not sufficient evidence to 
make the infringement alleged in the application credible. the Director-General 
of Customs may reject the application. 
3. Where an application under paragraph 1 is made and where the application is 
accepted. the Director-General of Customs shall make a notification to that effect 
as well as of the period of validity of the application. (This perioc means the 
period in which, whenever the Director-General of Customs identifies that there 
are goods contained in the said applicat~on among the goods to be imported in 
accordance with the provisions of Chapter VI of the Customs Law, the 
Director-General of Customs shall take the identification procedure provided for 
in paragraph 4 of the preceding Article based on the said application.) If the 
application is not accepted in accordance with the preceding paragraph, the 
Director-General of Customs shall make a notification to that effect as well as 
of the reason for the rejection to the applicant. 
4. Where the Director-General of Customs accepts an application under paragraph 
1. and wh~re the identification procedure provided for in paragraph 4 of the 
preceding Article is taken with t!SPEct to the goods contained in the application. 
the fHrecLor-Generel of Customs shall. as stipulated in a Cabinet Order, give the 
applicant or the person who is to import the Eoeds tha opportunity to inspect the 
goods upon their respective request. unless the identification procedure is 
terminated as stipulated in paragraph 7 of the said Article. 
Article 21-3 (Depqsits Related to Application&) 
1. Where an application is accepted under paragraph 1 of the preceding Article, 
and where the Director-General of Customs identifies that there is a need for 
security ngainst damages that the inability to import th(;! lioods contained in the 
application until the conclusion of the identification procedure provided for in 
paragraph 4 of Article 21 threatens to cause to the persen who intends to import 
such goods. the Director-General of Customs may order the applicant to deposit 
the amount of money deemed proper to the designated depository by a fixed date. 
2. Where. the Director-General of Customs identifies that the amount of money 
deposited in accordance with the preceding paragraph is insufficient for security 
against damages provided for in the said paragraph, th~ Director-General of 
CUstomR may order the applicant to deposit the amount of money that is identified IP/NIlIJPN/EI 1 
Page 52 
as insufficient by a fixed date. 
3. The money deposited in accordance with the preceding paragraphs may be replaced . 
by national bonds, municipal bonds or other valuable securities that the 
Director-General of Customs identifies as a sure asset. 
4. The necessary procedure to be taken against the Director-General of Customs 
concerning the deposit that has been ordered based on paragraph 1 or 2, is 
stipulated in a Cabinet Order. 
5. "~ere the applicant, as stipulated in a Cabinet Order. concludes a contract 
to the effect that sufficient money to cover damages provided for in paragraph 1 
is to be paid on behalf of the applicant and notice to that effect is made to the 
Director-General of Customs by the fixed date stipulated in paragraph 1 or 2, the 
applicant shall be eXempted from depositing the money stipulated in ~aragraph 1 
or 2, either in whole or in part, for the duration of the contract. 
6. With regard to the claim against the applicant for damages as stipulated in 
paragraph 1, the importer of the goods provided for in the said paragraph shall 
be granted the right to priority over other creditors to be repaid from the money 
deposited in accordance with paragraph 1 or 2. (including valuable securities 
provided for in paragraph 3. This shall be applied in paragraphs 8 to 10). 
7. The necessary matters concerning the ~xecution of the right provided for in 
the preceding paragraph are stipulated in a Cabinet Order. 
8. The applicant who has deposited the money in accordance with paragraph 1 or 2 
may reclaim the money d~posited, if there exists any of circumstances described 
in the following subparagraphs: 
(1) ahere the applicant receives the notification made in accordance with 
paragraph 6 of Article 21 to the effect that the goods which are the cause for 
the deposit correspond to those specified in subparagraph 5 of paragraph 1 of the 
said Article; 
(2) Where the applicant receives the notification made in accordance with 
paragraph 7 of Article 21 with respect to the goods which are the cause for the 
deposit; 
(3) ~'here the applicant proves before the Director-General of Customs that 
the importer of the goods prodded f01" in paragraph 1 consented that the moner 
deposited be reclaimed. that the right to claim for damageB as stipulated in ~he 
said paragraph has extingUished due to extinctive prescription. or that there is 
no need for security against damages as stipulated in the said paragraph, and 
Director-General of Customs confirms the proof; 
(4) Where the applicant concludes the contract provided for in paragraph 5, 
and the Director-General of Customs approves the contract as stipulated in a 
Ct'lbinet Order; 
(5) Where the Director-General of Customs approves, as stipulated in a IP/N/lIJPN/E/l 
Page 53 
Cabinet Order. the replacement of an asset actually deposited because the valuable 
securities deposited come to be redeemable, or for other reasons . . 
9. Matters necessary to reclaim the money deposited under the preceding paragraph 
shall be stipulated in Ordinances of the Ministry of Justice and the Ministry of 
Finance. 
10. Where the person ordered to make the deposit under paragraph 1 or 2 does not 
make the deposit of all the money ordered t~ be deposited by the fixed date. and 
no notice of the conclusion of the contract under paragraph 5 is made, the 
Director-General of Customs may terminate the identification procedure under 
paragraph 4 of Article 21 concerning the goods that are the cause for the order 
of the depos i t. 
11. Where the Director-General of Customs, in accordance with the-preceding 
paragraph, terminates the identification procedure under paragraph 4 of Article 
21, the Director-General of Customs shall make a notifi~ation to that effect to 
the person that applied for the identification procedure and the person who is 
to import the goods which are subject to the identification procedure. IP/NIlIJPN/EI 1 
Page 54 
Notification No. 4 of tho N~tional Tax Administration 
Considering that the standard for indications in relation to geographical 
indications has been determined as follows in accordance with paragraph 1 of 
Article 86-6 of the Law concerning Liquor Business Associations and Measures for 
Securing Revenue from Liquor Tax (Law No. 7 of 1953, hereafter referred to as • the 
Law') and that the standard will entry into force on July 1, 1995, notification 
is hereby issued in accordance with paragraph 2 of Article 86-6 of the Law. 
December 28, 1994 
Nobuyuki Teramura 
Commissioner of the National Tax Administration 
Standard for Indications in Relation to Geographical Indications 
(Definition) 
1. The terms 8S listed in the following subparagraphs shall have the meanings as 
defined in each subparagraph: 
(1) 'Geographical indications' mean indications which identify a liquor listed 
in the following subparagraph (2) or subparagraph (3) as originating in the 
territory of a Uember of the I\'orld Trade Organization. or a region or locality 
in that territory. where a gi"Qn quali ty, reputation or other characteristic of 
the liquor is essentially attributable to ies geographical origin; 
(2) 'Wines' mean liquors which fall under fruit wines as stipulated in 
subparagraph (8) of Article 3 of the Liquor Tax Act (Law No.6 of 1953) and use 
grapes as raw material; 
(3) 'Spirits' mean shochu. whiskey, brandy, and spirits among spirituous 
liquors as stipulated in subparagraphs (5). (9), and (10) of Article 3 of the 
Liquor Tax Act; 
(4) 'Use" means the following acts by liquor manufacturers or liquor sellers: 
(i) Acts of attaching geographical indications on [he containers or packages 
of liquors; 
(ii) Acts of assi~nment, delivery. exhibition for assignment or delivery or 
importing of containers or packages of liquors on which geographical indications 
are attached; 
(iii) Acts of exhibition or distribution of advertisements, quotation lists 
or trading documents for 1 iquors on which geographical indications are attached. 
(Protection ef Geographical Indications) IP/N/lIJPN/E/l 
Page 55 
2. A geographical indication that indicates the ~lace ef origin deQisnated by 
the commissioner of the National Tax Administration among places of origin of . 
wines or spirits made in Japan, or a geographical indication that indicates the 
place of origin of wines or spirits made in a Member of the World Trade 
Organization and use of which, with respect to wines or spiri ts originating in a 
region other than the place of origin. is prohibited in that Member, shall not 
be used with respect to wines and spirits originating in a region other than the 
place of origin. 
The above stipulations shall be applied even where the true origin of the 
wines or spirits is indicated or the geographical indication is used in 
translation or accompanied by expressions such as 'kind' •• type". 'style', 
• imi tation' or the like. 
(Exceptions) 
3. The preceding paragraph does not apply to the following cases: 
(1) In cases where a particular geographical indication of a Member of the 
World Trade Organization identifying wines or spirits have been used in the 
territory of that Member either for at least ten years preceding Apr1l 15, 1994 
or in good faith preceding that date; 
(2) In cases where a geographical indication is not or cease to be protected 
in its country of origin. or has fallen into disuse in that country.