I am no expert in tax, but for not to pay consumption tax up front at the time of purchase for items exported out of Japan, aren’t there have to be paperwork done prior to purchase? Also merchandise have to be arranged and handled in certain way from the time of purchase to the time merchandise physically leave Japan, which those will require prior arrangements before the purchase?

If not then purchaser have to pay consumption tax at the time of purchase then later file paperwork for refund of consumption tax? Even under that situation, merchandise had to be handled in a specific way from the time of purchase to the time the merchandise left Japan? If purchaser cannot show that a merchandise was handled in approved way between the purchase and time left Japan to ensure that merchandise was not used in Japan (no matter how short that period was) then consumption tax has to be paid?

Again, I am no tax expert but I heard something like this before. What I heard was that export/import agents do this every day. However, for an individual to buy a car in Japan, ship it out of Japan, and avoid paying consumption tax without help of export/import agents can be very difficult task in practice.