渡航者に課税漏れ３億円超　免税品不所持の消費税―検査院

　海外からの渡航者が購入した免税品を出国時に所持していない場合に、消費税が適切に課税されているかを会計検査院が調べたところ、成田、羽田両空港の税関で２０２２年度、計約３億３９００万円が課税漏れとなっていたことが２４日、分かった。
　税関は、渡航者が日本国内で購入した免税品を出国時に所持せず、輸出も確認されない場合、国内で消費したと見なして消費税を課税する。購入総額が１億円を超えるケースでは、渡航者の搭乗時に書面か口頭で課税を通知する。
　検査院は２２～２３年度、税関が渡航者の購入額計約６４７億６００万円について適切に課税されたかを調査。両空港の税関で２２年度、９人が購入した高級腕時計など計約３３億９８００万円分の消費税約３億３９００万円が課税漏れだった。書面作成の時間が足りなかったことなどにより、渡航者の搭乗時刻までに通知が間に合わなかったという。
　税関を所管する財務省は、検査院の指摘を受けて課税通知に関する実施要領を改正するなどした。（2024/10/24-17:14）

Customs at two major international airports in Japan failed to collect more than 300 million yen in consumption taxes from foreign visitors who bought duty-free items in the country in fiscal 2022, it was learned Thursday.
   The Board of Audit of Japan checked 64,706 million yen of duty-free purchases by foreign visitors in fiscal 2022 and 2023 and found that consumption taxes should have been collected on about 3,398 million yen of the purchases.
   However, customs authorities at Tokyo's Haneda Airport and Narita International Airport in Chiba Prefecture failed to collect a total of 339 million yen in taxes from nine foreigners in fiscal 2022 because the authorities were unable to notify the nine of the taxes by their boarding times due to insufficient time to prepare documents and other reasons.
   Customs authorities collect consumption taxes on duty-free items if their buyers do not have them at the time of departure or if the buyers have not taken export procedures. In cases where the amount of duty-free purchases exceeds 100 million yen, the authorities notify travelers of such taxation orally or in a document.
   In response to the survey results, the Ministry of Finance, which oversees customs, has revised the implementation guidelines for tax notification.