اليابان

• Japan Customs (MOF Customs and Tariff Bureau and regional customs)

  Import/export declarations and permits (Customs Act Art. 67), collection of import consumption tax, gold smuggling enforcement, receipt of FEFTA carrying declarations

  الموقع

  https://www.customs.go.jp

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• LBMA

  Good Delivery accreditation and Responsible Gold Guidance for Japanese refiners (private standard, not Japanese law)

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Minister of Economy, Trade and Industry (METI)

  Competent administrative authority under the APTCP for precious-metals dealers (APTCP Art. 22(1)(xiv))

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Minister of Finance (FEFTA)

  Receives reports of hand-carried precious metals over 1 kg (FEFTA Art. 19(3), filed with customs); grants permits for precious-metal exports/imports designated under FEFTA Art. 19(2) by MOF Notice No. 443 of 2006 (Russia, North Korea); applications go to the Director-General of Customs (Foreign Exchange Order Art. 8(2))

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• National Tax Agency (NTA)

  Domestic consumption tax, input tax credit rules for gold, payment records (shiharai chosho) for gold bullion purchases

  الموقع

  https://www.nta.go.jp

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Osaka Exchange (OSE, Japan Exchange Group)

  Gold futures market rules, deliverable grade, designated brands (Appendix 6), designated warehouses (Appendix 8) and designated assayer (Appendix 10); physical settlement through JSCC

  الموقع

  https://www.jpx.co.jp

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Prefectural Public Safety Commissions

  Competent authority for precious-metals dealers holding a second-hand dealer (kobutsu) permit when they deal in second-hand precious metals (APTCP Art. 22(4)); issue those permits under the Antique Dealings Act

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Antique Dealings Act (古物営業法), Act No. 108 of 1949

  Defines 古物 (used articles, or unused articles traded for use) and the second-hand trade that needs a Public Safety Commission permit; relevant to dealers buying used jewellery and gold products from the public.

  المرجع

  Art. 2

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• APTCP Enforcement Order, Cabinet Order No. 20 of 2008

  Precious metals = gold, platinum, silver and their alloys (Art. 4); specified transaction for dealers = a sale contract for precious metals etc. whose price exceeds 2 million yen (Art. 7(1)(vi)); sales of 2 million yen or less need no transaction record (Art. 15(1)(iii)(c)).

  المرجع

  Arts. 4, 7(1)(vi), 15(1)(iii)(c)

  النوع

  لائحة

  نص القانون

  لا مصدر مسجَّل

• Consumption Tax Act (消費税法), Act No. 108 of 1988

  Import consumption tax on goods taken out of a bonded area (Arts. 4(2), 5(2), 28(4), 29: 7.8%); domestic sales (Arts. 4(1), 5(1)); export exemption with proof (Art. 7); tax-free shops (Art. 8); gold purchases of 2 million yen+ remove the small-business exemption and simplified taxation (Arts. 12-4(3), 37(3)(v)); no input credit without the seller's ID for gold/platinum bullion (Art. 30(11)) or for goods known to be smuggled or bought tax-free (Art. 30(12)); penalties (Art. 64).

  المرجع

  Arts. 4, 5, 7, 8, 12-4(3), 28(4), 29, 30(11)-(12), 37(3)(v), 64

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• Consumption Tax Act amendments (FY2019 reform): smuggled goods and gold bullion input credit

  Input credit denied where buyer knew goods were smuggled (from 1 Apr 2019); seller ID documents must be kept for gold/platinum bullion purchases (from 1 Oct 2019).

  النوع

  قانون

  سارٍ من

  2019-04-01

  إرشاد رسمي

  ملاحظة الباحث: [inferred] The rules are read in CTA Art. 30(11)-(12) as now in force; the start dates (1 Apr 2019, 1 Oct 2019) are from the NTA leaflet and page, not from the amending act.

  لا مصدر مسجَّل

• Customs requirement: customs documents listing serial numbers for serial-numbered gold (輸入 from 1 Apr 2026; 輸出 from 1 Aug 2026)

  Serial-numbered gold (bars stamped with refiner mark, serial number, fineness and weight) is declared under its own statistical code (import 7108.12-010; export 7108.12-100), and the invoice or packing list listing the serial numbers is submitted; NACCS entries "GOLD" / "SHORUI"; under simplified examination (区分1) the documents follow within 3 business days of the permit. Exports: customs may check the documents against the bars.

  النوع

  إرشاد

  سارٍ من

  2026-04-01

  إرشاد رسمي

  لا مصدر مسجَّل

• Customs Act Enforcement Order (関税法施行令), Cabinet Order No. 150 of 1954

  Export and import declarations are written declarations listing the declarant, marks, numbers, description, quantity and value, origin and place of shipment, consignor, vessel/aircraft and storage place (Art. 59(1)); travellers may declare their effects orally, except means of payment and precious metals within Foreign Exchange Order Art. 8-2(1) (Art. 58, applied to imports by Art. 59(1)).

  المرجع

  Arts. 58, 59

  النوع

  لائحة

  نص القانون

  لا مصدر مسجَّل

• Customs Tariff Act (関税定率法), Act No. 54 of 1910, and the applied tariff schedule (2026-04-01), heading 71.08

  Gold (7108.11/.12/.13/.20) duty-free: basic rate 無税, WTO rate (無税), every EPA column 無税; the temporary, GSP and LDC columns are blank. Serial-marked gold has its own statistical code 7108.12-010 from 1 Apr 2026. Art. 4-6(2) (personal-use valuation at wholesale level) is not applied to gold bullion (customs Q&A).

  المرجع

  Art. 4-6(2); schedule heading 71.08

  النوع

  قانون

  إرشاد رسمي

  ملاحظة الباحث: [inferred] The rates are read in the customs applied-rate schedule, not in the Act's own appended table (not read); Art. 4-6(2) itself is read in the Act.

  لا مصدر مسجَّل

• Foreign Exchange Order (外国為替令), Cabinet Order No. 260 of 1980

  Permit requirements are designated by MOF notice (Art. 8(1)) and granted on application (Art. 8(2)); the FEFTA report is required only for precious metals carried on the person over 1 kg in total (Art. 8-2(1)(ii)), by the day of export or import (Art. 8-2(2)).

  المرجع

  Arts. 8, 8-2

  النوع

  لائحة

  نص القانون

  لا مصدر مسجَّل

• Foreign Exchange and Foreign Trade Act (外為法), Act No. 228 of 1949

  Defines precious metals (gold bullion, gold alloy bullion, non-circulating gold coins and other articles mainly of gold) and excludes them from "goods" (so export/import trade-control licensing of goods does not apply to them); MOF may require permits for precious-metal exports/imports (Art. 19(2)); prior report of carried precious metals (Art. 19(3)); failure to report: up to 6 months or 500,000 yen (Art. 71(i)).

  المرجع

  Arts. 6(1)(x), 6(1)(xv), 19(2)-(3), 52, 71(i)

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• Ministerial Ordinance on Foreign Exchange (外国為替に関する省令), MOF Ordinance No. 44 of 1980

  Precious metals to report when carried = gold bullion whose gold content is 90% or more of its total weight (Art. 10(1)(iii)); written report (form 別紙様式第四, two copies) to the Director-General of Customs on the day of export/import or the day before (Art. 10(3)); a written customs declaration under Customs Act Art. 67 and its permit count as the report (Art. 10(6)).

  المرجع

  Art. 10

  النوع

  لائحة

  نص القانون

  لا مصدر مسجَّل

• FY2024 tax reform enacted by 所得税法等の一部を改正する法律 (Act No. 8 of 2024): consumption tax measures on gold

  Gold/platinum bullion, gold/platinum coins and gold/platinum products priced by weight (CTA Regulations Art. 11-3) bought or imported for 2 million yen or more (tax-exclusive) in a taxable period: no small-business exemption and no simplified taxation for about three years (CTA Arts. 12-4(3), 37(3)(v); CTA Order Art. 25-5(4)); no input credit for goods known to have been bought tax-free (Art. 30(12)).

  النوع

  قانون

  سارٍ من

  2024-04-01

  نص القانون

  ملاحظة الباحث: [unconfirmed] 1 Apr 2024 is the main commencement date in the supplementary provisions of Act No. 8 of 2024 (read in the CTA text); which provisions fall under that date rather than a later item was not traced beyond Art. 1 of those provisions.

  لا مصدر مسجَّل

• FY2025 tax reform enacted by 所得税法等の一部を改正する法律 (Act No. 13 of 2025): tax-free shop refund system

  From 1 Nov 2026 tax-free sales to visitors become a refund system: exemption only once customs has confirmed export and the shop holds the customs confirmation (CTA Art. 8 as amended); gold and platinum bullion and gold and platinum coins are excluded from tax-free goods by name (CTA Regulations Art. 6 as amended). Until then gold bullion is already excluded as "not for ordinary daily use" (CTA Order Art. 18(2)(i)).

  النوع

  قانون

  سارٍ من

  2026-11-01

  نص القانونغير مسجَّل

  مصدر واحد

• Income Tax Act (所得税法), Act No. 33 of 1965, and its Enforcement Order

  A seller of gold/platinum bullion or coins paid more than 2 million yen notifies name, address and My Number/corporate number (Act Art. 224-6; Order Art. 350-7); the buyer files a payment record by the end of the month after the month the payment is fixed (Art. 225(1)).

  المرجع

  Act Arts. 224-6, 225(1)(xiv); Order Arts. 350-6 to 350-8

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• MOF Notice No. 443 of 2006 designating precious-metal exports and imports that need the Minister of Finance's permission (平成18年財務省告示第443号), as amended 25 Jul 2022

  Permission required for: (1) precious-metal exports to North Korea and imports of North-Korean-origin or -shipped precious metals; (2) precious-metal transactions contributing to North Korea's WMD programmes; (3) precious-metal exports to Russia; (4) imports of Russian-origin precious metals shipped from Russia on or after 1 Aug 2022. Travellers' personal effects are excepted, but not gold bullion, gold alloy bullion or non-circulating gold coins shipped from Russia after 1 Aug 2022.

  المرجع

  Items 1-4; Appended Tables 1-3

  النوع

  لائحة

  سارٍ من

  2022-08-01

  نص القانون

  لا مصدر مسجَّل

• OSE procedures for delivery settlement of commodity futures (商品先物取引に係る受渡決済関係事務処理要領), 2026.9 edition

  Deliverable gold (1,000 g bars, 99.99%+, designated trade name/trademark), warehouse receipt contents, designated warehouses (rule: Tokyo and Kanagawa; list: Tokyo), designated assayer, delivery timetable through JSCC, invoice-issuer checks, documents (customs import permit and customs invoice) for bars placed by certified suppliers.

  النوع

  دليل قواعد

  إرشاد رسميغير مسجَّل

  مصدر واحد

• Act on Prevention of Transfer of Criminal Proceeds (犯罪収益移転防止法), Act No. 22 of 2007

  Precious-metals dealers are specified business operators: verification, 7-year records, suspicious transaction reports.

  المرجع

  Arts. 2(2)(xliii), 4, 6, 7, 8, 22(1)(xiv), 22(4)

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• Customs Act (関税法), Act No. 61 of 1954

  Import/export declaration and permit after inspection (Art. 67); import declaration after the goods enter a bonded area (Art. 67-2(3)); proof of permits required by other laws (Art. 70); penalties: duty evasion (Art. 110), unpermitted import/export or false declaration: up to 5 years' imprisonment and/or a fine of up to 10 million yen, or up to five times the goods' value where that is higher (Art. 111(1)).

  المرجع

  Arts. 67, 67-2, 68, 70, 110, 111

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

• Local Tax Act (地方税法), Act No. 226 of 1950

  Local consumption tax at 22/78 of the national consumption tax (Art. 72-83), i.e. 2.2% of the base when the national rate is 7.8%; levied on imports as well as domestic sales.

  المرجع

  Arts. 72-78, 72-83

  النوع

  قانون

  نص القانون

  لا مصدر مسجَّل

مكتبة القوانين غير متاحة حاليًا. صفحات البحث متاحة؛ حاول مجددًا بعد قليل.

• LBMA Good Delivery accreditation (gold)

  Listing on the Good Delivery List

  يحمله

  Refinery (LBMA Good Delivery / OSE-designated brand)

  تصدره

  LBMA

  مدة الصلاحية

  Subject to proactive monitoring and annual RGG audit

  مصدر ثانويغير مسجَّل

  الأساس القانوني: LBMA Good Delivery Rules; LBMA Responsible Gold Guidance

  ملاحظة الباحث: The LBMA list itself would not render; the 11 Japanese names come from a 2024 secondary directory.

  3 مصادر

• OSE-designated trade name or trademark (brand) for deliverable gold

  Name on OSE Appendix 6 list of trade names and trademarks

  يحمله

  Refinery (LBMA Good Delivery / OSE-designated brand)

  تصدره

  Osaka Exchange

  إرشاد رسميغير مسجَّل

  الأساس القانوني: OSE Gold Standard Futures specification; delivery procedures Appendix 6

  مصدر واحد

• Specified business operator status under APTCP (no licence; applies by operation of law)

  None issued; obligations attach to anyone dealing in precious metals as a business

  يحمله

  Precious-metals dealer (retail seller and buy-back)

  تصدره

  None (supervised by METI or Prefectural Public Safety Commission)

  نص القانون

  الأساس القانوني: APTCP, Art. 2(2)(xliii), Art. 22

  لا مصدر مسجَّل

• Qualified invoice issuer registration (適格請求書発行事業者)

  يحمله

  Bullion trading company (importer / exporter)

  تصدره

  National Tax Agency

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Consumption Tax Act (invoice system)

  ملاحظة الباحث: [not-read] The CTA registration articles (Art. 57-2 ff.) were not read; the requirement that the delivering client be a registered invoice issuer is read in the OSE procedures (Ⅲ 3(1)).

  مصدر واحد

• Second-hand dealer permit (古物商許可) under the Antique Dealings Act

  يحمله

  Precious-metals dealer (retail seller and buy-back)

  تصدره

  Prefectural Public Safety Commission

  نص القانون

  الأساس القانوني: Antique Dealings Act (古物営業法); APTCP Art. 22(4), Antique Dealings Act Art. 2

  ملاحظة الباحث: [unconfirmed] The Act (read) defines 古物 as used articles or unused articles traded for use; whether an investment bar bought back from the public counts as 古物 is not stated in the Act and no NPA guidance was read.

  لا مصدر مسجَّل

• OSE trading participant / clearing participant status

  يحمله

  Exchange trading participant / futures broker

  تصدره

  Osaka Exchange / clearing house

  غير مؤكَّد

  ملاحظة الباحث: Participation requirements not read; inferred from the exchange structure.

  لا مصدر مسجَّل

• Consumption tax on domestic sales of gold

  Sales of bars and scrap inside Japan, including dealer buy-back from the public

  المعدل

  10%

  يدفعه

  Buyer pays; seller that is a business remits

  تحصّله

  National Tax Agency

  نص القانون

  الأساس القانوني: Consumption Tax Act; Local Tax Act, CTA Arts. 4(1), 5(1), 29(i); Local Tax Act Art. 72-83

  لا مصدر مسجَّل

• Export exemption (zero rate)

  Gold exported from Japan with export permit as proof

  المعدل

  0%

  نص القانون

  الأساس القانوني: Consumption Tax Act, Art. 7(1)(i), 7(2)

  لا مصدر مسجَّل

• High-value asset rule for gold purchases

  A business buying or importing gold/platinum bullion, gold/platinum coins or gold/platinum products priced by weight for 2 million yen or more (tax-exclusive) in a taxable period: no small-business exemption and no simplified taxation from the next period for about three years

  المعدل

  n/a (restricts small-business exemption and simplified taxation)

  نص القانون

  الأساس القانوني: Consumption Tax Act; CTA Order; CTA Regulations, CTA Arts. 12-4(3), 37(3)(v); Order Art. 25-5(4); Regulations Art. 11-3

  لا مصدر مسجَّل

• Import consumption tax (national 7.8% + local 2.2%)

  All gold imports, cargo or carried, any state

  المعدل

  10%

  الوعاء

  Customs value (CTA Art. 28(4)); no personal-use reduction for gold bullion (customs Q&A on Customs Tariff Act Art. 4-6(2))

  يدفعه

  Importer or traveller

  تحصّله

  Japan Customs

  نص القانونغير مسجَّل

  الأساس القانوني: Consumption Tax Act; Local Tax Act, CTA Arts. 4(2), 5(2), 28(4), 29(i); Local Tax Act Art. 72-83

  ملاحظة الباحث: [unconfirmed] The 1 Oct 2019 start of the 10% rate is from the customs 150th-anniversary chart ("R1.10 消費税率8％から10％"), not from the amending act.

  مصدر واحد

• Customs duty on gold (HS 7108)

  Gold powder, unwrought, semi-manufactured and monetary gold

  المعدل

  Free: basic rate 無税 and WTO rate (無税); every EPA column 無税 (temporary, GSP and LDC columns blank)

  تحصّله

  Japan Customs

  إرشاد رسمي

  الأساس القانوني: Customs Tariff Act and applied tariff schedule (2026-04-01), heading 71.08

  لا مصدر مسجَّل

• Further measures announced at the special meeting of 27 Nov 2025: intelligence-led import inspection with high-performance equipment; physical checks of exports against fictitious exports and handling of gold of unknown provenance; confiscation by notice disposition for unpermitted imports (the first time outside drugs etc.) and fine-equivalents computed at market value; information gathering along domestic distribution and cooperation with the WCO.

  النوع

  أخرى

  سارٍ من

  2025-11-27

  إرشاد رسمي

  لا مصدر مسجَّل

• No input tax credit for purchases the buyer knew were smuggled (1 Apr 2019) or bought tax-free by tourists (1 Apr 2024); gold/platinum bullion purchases need the seller's ID copy (1 Oct 2019). This removes the dealer's tax benefit from buying smuggled gold.

  النوع

  أخرى

  سارٍ من

  2019-04-01

  نص القانون

  الأساس القانوني: Consumption Tax Act Art. 30(11)-(12); CTA Order Art. 50(2); CTA Regulations Art. 15-7

  لا مصدر مسجَّل

• OSE deliverable gold: 1,000 g bars of 99.99% minimum, smooth surface, stamped with an exchange-designated trade name or trademark and the fineness, held in an OSE-designated warehouse (Tokyo). Brands are admitted only if LBMA-accredited, with 5 years of operation, average output of 5 t a year and 2 billion yen net assets; OSE may review a brand's supply-chain due diligence with the OECD Guidance in mind and suspend it (Russian KRASNOYARSK palladium suspended from 8 Apr 2022).

  النوع

  معيار السبائك

  إرشاد رسميغير مسجَّل

  الأساس القانوني: OSE Gold Standard Futures specification and delivery procedures

  مصدر واحد

• Any gold carried into Japan must be declared on the passenger declaration (question on gold bullion or products). Gold bullion of 90%+ gold content over 1 kg in total carried on the person, inbound or outbound, needs the written Declaration of Carrying of Means of Payment etc. (customs declaration and FEFTA report in one), filed on the day or the day before; it cannot be declared orally.

  النوع

  الإقرار عبر الحدود

  الحد

  Any quantity (passenger declaration); over 1 kg of gold bullion with 90%+ gold content, carried (written declaration)

  نص القانونغير مسجَّل

  الأساس القانوني: FEFTA Art. 19(3); FE Order Art. 8-2(1)(ii); FX Ordinance Art. 10; Customs Act Art. 67; Customs Act Order Arts. 58-59

  مصدر واحد

• Buyer of gold bullion files a payment record with the tax office naming the seller (with My Number), which makes buy-back sales traceable.

  النوع

  أخرى

  الحد

  Consideration over 2 million yen (ITA Order Art. 350-7)

  نص القانون

  الأساس القانوني: Income Tax Act Arts. 224-6, 225(1)(xiv); ITA Order Art. 350-7

  لا مصدر مسجَّل

• Import of precious metals of Russian origin (gold bullion, gold alloy bullion, non-circulating gold coins and other articles mainly of gold) shipped from Russia on or after 1 Aug 2022 needs the Minister of Finance's permission, applied for at customs; introduced and administered as an import ban. Travellers' personal effects are excepted, except gold bullion, alloy bullion and non-circulating coins shipped from Russia after 1 Aug 2022. Customs check the origin from clearance documents and package markings.

  النوع

  العقوبات

  سارٍ من

  2022-08-01

  نص القانون

  الأساس القانوني: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 item 4 (amended 25 Jul 2022), Notice item 4

  لا مصدر مسجَّل

• Export of precious metals to Russia needs the Minister of Finance's permission (from 5 Apr 2022), as does any precious-metal export to North Korea or import of North-Korean-origin or -shipped precious metals; travellers' personal effects excepted. MOF guidance defines gold bullion for this purpose as containing 2% gold or more, and articles mainly of gold as at least half gold by weight or FOB value.

  النوع

  العقوبات

  سارٍ من

  2022-04-05

  نص القانون

  الأساس القانوني: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 items 1 and 3, Notice items 1, 3

  ملاحظة الباحث: [unconfirmed] The 5 Apr 2022 start date is from the MOF leaflet; the notice as read is the text amended on 25 Jul 2022 and does not date item 3.

  لا مصدر مسجَّل

• Serial-numbered gold (bars stamped with refiner mark, serial number, fineness and weight) is declared under its own statistical code (import 7108.12-010 from 1 Apr 2026; export 7108.12-100 from 1 Aug 2026) and the invoice or packing list listing the serial numbers is submitted; customs may check the documents against the bars.

  النوع

  أخرى

  سارٍ من

  2026-04-01

  إرشاد رسمي

  الأساس القانوني: Customs notices of March and July 2026

  ملاحظة الباحث: [inferred] The customs notice cites no article; Customs Act Art. 68 (customs may require invoices and other documents) is the evident basis.

  لا مصدر مسجَّل

• Unpermitted import or export, or a false declaration: up to 5 years' imprisonment (拘禁刑) and/or a fine of up to 10 million yen, or up to five times the goods' value where that exceeds 10 million yen (Customs Act Art. 111(1)); before April 2018 the Customs Act fine cap was 5 million yen (MOF, Nov 2017). Evading import consumption tax: up to 10 years and/or 10 million yen, the fine rising to ten times the evaded tax (CTA Art. 64(1), (4)); local consumption tax is evaded as well. Carrying over 1 kg without the written declaration is an offence under Customs Act Art. 111 (customs FAQ); failing to file the FEFTA report: up to 6 months or 500,000 yen (FEFTA Art. 71(i)). Since the measures of 27 Nov 2025 customs confiscate the gold through the Director-General's notice disposition and compute the fine-equivalent at market value.

  النوع

  أخرى

  سارٍ من

  2018-04-01

  نص القانونغير مسجَّل

  الأساس القانوني: Customs Act Arts. 110, 111; Consumption Tax Act Art. 64; FEFTA Art. 71

  ملاحظة الباحث: [unconfirmed] April 2018: the Customs Act's supplementary provisions of Act No. 8 of 2018 give 1 Apr 2018 as the main commencement date (one article from ten days after promulgation); the amending act itself was not obtained (e-Gov API returned 404), so which article carried the penalty change is not confirmed. [inferred] The confiscation and market-value fine basis are customs policy (official guidance), not a statutory change read here.

  مصدر واحد

• Until 31 Oct 2026: gold and platinum bullion cannot be sold tax-free to visitors, being excluded from tax-free goods as "not for ordinary daily use" (CTA Order Art. 18(2)(i)). Replaced from 1 Nov 2026 by jp.ctl-tax-free-shop-2026.

  النوع

  أخرى

  نص القانون

  الأساس القانوني: CTA Art. 8; CTA Order Art. 18(2)(i)

  لا مصدر مسجَّل

• From 1 Nov 2026 tax-free sales to visitors become a refund system (the shop is exempt only once customs confirms export within 90 days and it holds the customs confirmation), and gold and platinum bullion and gold and platinum coins are named as goods excluded from tax-free sale. Supersedes jp.ctl-tax-free-shop.

  النوع

  أخرى

  سارٍ من

  2026-11-01

  نص القانونغير مسجَّل

  الأساس القانوني: CTA Art. 8(1)-(5) as amended by Act No. 13 of 2025; CTA Regulations Art. 6 (from 1 Nov 2026), CTA Art. 8; Regulations Art. 6

  ملاحظة الباحث: [time-limited] Not in force until 1 Nov 2026; read in the future consolidated version published by e-Gov.

  مصدر واحد

• Precious-metals dealers are specified business operators: verification at the time of transaction for sale contracts over 2 million yen, whatever the means of payment; verification records kept 7 years; transaction records (7 years) for sales over 2 million yen paid in cash; suspicious transaction reports.

  النوع

  مكافحة غسل الأموال

  الحد

  Sale contract price over 2 million yen (verification); over 2 million yen and paid in cash (transaction record)

  نص القانون

  الأساس القانوني: APTCP Arts. 2(2)(xliii), 4, 6, 7, 8; Enforcement Order Arts. 7(1)(vi), 15(1)(iii)(c); Regulations Art. 22(iv)

  لا مصدر مسجَّل

• Customs emergency reinforcement from 28 Nov 2024 after a 2024 resurgence: detection equipment, more thorough passenger and cargo inspection, stricter penalty handling.

  النوع

  أخرى

  سارٍ من

  2024-11-28

  إرشاد رسمي

  لا مصدر مسجَّل

• Japan's gold exports tripled in value in three years while imports stayed small; customs read the gap (exports far above imports plus domestic production) as a sign of continuing smuggling.

  الأرقام: Exports (100 million yen): 2015 5,939; 2016 7,976; 2017 9,460; 2018 6,931; 2019 6,987; 2020 8,879; 2021 8,377; 2022 14,202; 2023 17,511; 2024 27,000. Volumes (t) exports/imports: 2015 137/9; 2016 197/5; 2017 215/5; 2018 156/7; 2019 146/3; 2020 148/5; 2021 138/5; 2022 190/5; 2023 199/14; 2024 229/9.

  إرشاد رسمي

  ملاحظة الباحث: [transcription] Figures read from the chart image on the customs page (20251127_2.png), checked against it; the underlying trade statistics by partner were not queried.

  لا مصدر مسجَّل

• Japan was a large importer in the 1980s and a net exporter of recycled gold from the mid-2000s.

  الأرقام: 1980-1991: over 2,700 t imported; 2006-2012: over 260 t flowed out; 2015 consumption 32.8 t.

  مصدر ثانويغير مسجَّل

  مصدر واحد

• Seized smuggled gold in 2024 came mostly from Hong Kong, then mainland China, Korea and Taiwan; air passengers were most cases but air cargo was most weight. [conflict] jp.div-conflict-2024-seizures: the 2025 report's preliminary totals were revised in the 2026 report; the model follows the 2026 (final) totals.

  الأرقام: 2024 (final, 2026 report): 494 cases, 1,334 kg. Breakdown (preliminary, 2025 report: 493 cases, ~1,218 kg): origin Hong Kong 281, China 105, Korea 34, Taiwan 23; passengers 429 cases/480 kg, air cargo 28/656 kg, crew etc. 21/73 kg, mail 15/9 kg.

  إرشاد رسمي

  ملاحظة الباحث: [conflict] See jp.div-conflict-2024-seizures.

  لا مصدر مسجَّل

• Gold seizures fell in 2025 after the late-2024 crackdown; air passengers were 82% of cases and air cargo 66% of the weight; Hong Kong remained the main place of shipment.

  الأرقام: 2025 (preliminary): 192 cases (-61%), ~425 kg (-68%). Passengers 158/136 kg; air cargo 21/283 kg; mail 9/3 kg; crew etc. 4/4 kg. Hong Kong 75, China 62, Taiwan 21, Korea 15; Asia 188.

  إرشاد رسمي

  لا مصدر مسجَّل

• [conflict] 2024 gold seizures: the 2025 customs report gives 493 cases and ~1,218 kg (marked preliminary); the 2026 report gives 494 cases and 1,334 kg. The model follows the 2026 report (later, final figures) and keeps the 2025 breakdown by origin and mode, which the 2026 report does not repeat. Affects jp.tf-smuggling-2024.

  إرشاد رسمي

  لا مصدر مسجَّل

• [conflict] OSE delivery location: the contract specifications (English and Japanese) say designated warehouses in Tokyo; the delivery procedures allow OSE-designated commercial warehouses in Tokyo and Kanagawa, while their Appendix 8 (as at 27 Jul 2020) lists only Tokyo warehouses. The model states the rule (Tokyo or Kanagawa) and the current list (Tokyo). Affects jp.st-40, jp.ctl-ose-bar-standard.

  إرشاد رسميغير مسجَّل

  مصدر واحد

• [conflict] Date of the "Stop Gold Smuggling" emergency measures: the document itself is dated 7 Nov 2017 (cover and foreword); the customs gold index lists it as 27 Nov 2017. The model follows the document (November 2017, 7 Nov). Affects jp.st-03 (month only, unaffected).

  إرشاد رسمي

  لا مصدر مسجَّل

• The law taxes every import at 10%, but smugglers skip the import tax and sell to dealers at tax-inclusive prices, keeping the tax as profit; when the gold is then exported, the exporter recovers the tax paid on purchase, so the loss to the Treasury repeats. Seizures rose from 12 cases (2013) to 1,347 cases / 6,277 kg (2017), fell to 5 cases / 27 kg in 2021 after the April 2018 penalty increase, rose to 494 cases / 1,334 kg in 2024 and fell to 192 / 425 kg in 2025.

  الأرقام: 2016 business year: 467 gold cases, evaded tax ~870 million yen; example 2026: 5 kg at 20 million yen/kg gives 10 million yen tax evaded and 10 million yen refunded on export.

  إرشاد رسميغير مسجَّل

  مصدر واحد

• Customs describe gold smuggling as organised: gold re-refined and re-worked to hide its trail before export, profits taken abroad to buy more gold (a circular scheme), concealment moving from body-carry to disguised items (fake IC chips, compressors, powdered gold) and offshore transfers at sea.

  إرشاد رسميغير مسجَّل

  مصدر واحد

• Text of the 2018 amending act (関税定率法等の一部を改正する法律, Act No. 8 of 2018) that raised the Customs Act fine to five times the value.

  المستند الناقص

  Act amending the Customs Tariff Act etc. (2018)

  أين قد يكون

  Official Gazette of 31 Mar 2018; MOF (https://www.mof.go.jp/about_mof/bills/196diet/); e-Gov does not serve it (law_data 430AC0000000008 returned 404 on 2026-09-28)

  سبب عدم الحصول عليه

  e-Gov API 404; the MOF bill page was not located in this pass. The in-force penalty is read in the current Customs Act, so only the change date/article is open.

  يؤثر في

  jp.ctl-smuggling-penalties

• Official English translations (Japanese Law Translation) of the Customs Act, CTA, FEFTA and APTCP for quotation on the English site.

  المستند الناقص

  japaneselawtranslation.go.jp texts (e.g. Customs Act id 3703, FEFTA id 4412)

  أين قد يكون

  https://www.japaneselawtranslation.go.jp/en/laws/view/3703/en

  سبب عدم الحصول عليه

  HTTP 403 to both the fetch tool and the Mac-host download (bot protection). The Japanese official texts are held; translations are not legally binding.

  يؤثر في

  jp.law-customs-actjp.law-ctajp.law-feftajp.law-aptcp

• Whether investment bars bought back from the public are 古物 requiring a second-hand dealer permit.

  المستند الناقص

  National Police Agency interpretation or guidance under the Antique Dealings Act

  أين قد يكون

  https://www.npa.go.jp/policies/application/license_kobutsu/

  سبب عدم الحصول عليه

  The Act (held) does not say; no NPA guidance page was located in this pass.

  يؤثر في

  jp.cr-kobutsu

• Primary list of Japanese LBMA Good Delivery gold refiners as at 2026.

  المستند الناقص

  LBMA Good Delivery current list

  أين قد يكون

  https://www.lbma.org.uk/good-delivery/gold-current-list

  سبب عدم الحصول عليه

  The list loads dynamically (script-rendered) and returns only a count to a plain download; LBMA material belongs to laws/_international. The OSE brand list (held) gives the Japanese refiners officially for exchange delivery.

  يؤثر في

  jp.cr-lbma-gd

• Japan's gold (HS 7108) imports and exports by partner country, 2024-2026 (annual totals are now held from a customs chart: jp.tf-exports).

  المستند الناقص

  Japan Customs trade statistics (普通貿易統計) for HS 7108

  أين قد يكون

  https://www.customs.go.jp/toukei/info/index.htm

  سبب عدم الحصول عليه

  The customs trade statistics database (普通貿易統計) is a form-driven query with no fixed document URL; the download worker fetches URLs only. Needs a person to run the query (or an e-Stat API key).

  يؤثر في

  jp.tf-historicjp.tf-exports

• 商品先物取引に係る受渡決済関係事務処理要領（2026.9版）فتح المصدر
  غير مسجَّلنص株式会社大阪取引所 (OSE) / 日本取引所グループ; settlement through 株式会社日本証券クリアリング機構 (JSCC) · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing (138 pages).

• 支払手段等の携帯輸出入の手続فتح المصدر
  غير مسجَّلنص税関 (Japan Customs) · قُرئ في 2026-09-28

  Missing from this copy: The filled-in examples (PDF) are not held; the forms are (customs-form-carrying-means-of-payment-declaration-ja / -en).

• 金地金の取締り（税関発足150周年記念誌「時代とともに進化する税関」pp. 46–47）فتح المصدر
  غير مسجَّلنص財務省関税局・税関 (Japan Customs) · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing from pp. 46–47 (only these two pages of the book are held).

• 消費税法 — English: Consumption Tax Act — version in force from 1 Nov 2026 (not yet in force on 28 Sep 2026) (unofficial English name)فتح المصدر
  غير مسجَّلغير مذكورthe Diet (Act) · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing from the text: all 4758 text fragments of the official XML are present in this Markdown (checked by script, 0 missing). The XML has no attached image/PDF files.

• LBMA Good Delivery List - gold (current list) web pageفتح المصدر
  غير مسجَّلنصLondon Bullion Market Association · قُرئ في 2026-09-28

  Missing from this copy: The list itself is loaded by script and is not in the retrieved HTML; only navigation text came through. The refiner entries are missing (see laws/_work/za-requests.md)

• World directory of LBMA-accredited refineries (dated 22 Jul 2024)فتح المصدر
  غير مسجَّلغير مذكورFirstGold
• Learn about Japan's gold marketفتح المصدر
  غير مسجَّلغير مذكورBullionStar
• Gold Rolling-Spot Futures — Contract Specifications (Osaka Exchange)فتح المصدر
  غير مسجَّلنصJapan Exchange Group · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing.