Tax refund system - Modoshizeiseido (English spelling)

Japanese: 戻し税制度 - もどしぜいせいど（英語表記）drawback

This is a system to refund all or part of customs duties or domestic consumption tax once collected, and is implemented for the purpose of promoting exports and encouraging domestic processing industries. (1) Raw material import tax refund, which refunds the customs duties imposed on imported raw materials when they are processed and exported; (2) Domestic consumption tax refund, which refunds the domestic consumption tax when goods on which domestic consumption tax is imposed are exported; and (3) Manufacturing tax refund, which refunds the customs duties imposed on imported raw materials when industrial products made from imported raw materials are sold in the domestic market. (→ Bonded system)

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

いったん徴収した関税もしくは内国消費税の一部または全部を払戻す制度で，輸出振興，国内加工業の奨励などのために行われる。 (1) 輸入原料を加工して輸出する場合，当該輸入原料に課せられた関税を払戻す原料輸入税戻し税，(2) 内国消費税の課せられた商品を輸出する場合，その内国消費税を払戻す内国消費税戻し税，(3) 輸入原料による工業品を国内市場に販売する場合，当該輸入原料に課せられた関税を払戻す製造戻し税がある。 (→保税制度 )

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