A business operator that operates a tax-free shop may have the work pertaining to the provision, etc. of purchase record information of the tax-free shop carried out by entrusting it to a business operator that has received the approval under the following paragraph (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Act; referred to as an "approved transmission business operator" in this Article). In this case, the business operator that operates the tax-free shop must provide the information necessary for carrying out the provision, etc. of purchase record information to the approved transmission business operator.
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the provision, etc. of purchase record information of a tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment.
A business operator that intends to obtain the approval under the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the information system used for the provision, etc. of purchase record information and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the provision, etc. of purchase record information and other documents specified by Ministry of Finance Order.
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay, approve the application where all of the following requirements are satisfied, and dismiss the application where any of those requirements is not satisfied:
税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次に掲げる要件の全てを満たすときはその申請を承認し、当該要件のいずれかを満たさないときはその申請を却下する。
the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
the business operator has established the necessary system for properly carrying out the provision, etc. of purchase record information;
the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or an approved transmission business operator has been rescinded pursuant to paragraph (5) of the preceding Article or the following paragraph, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved transmission business operator that carries out, upon entrustment under paragraph (1), the work pertaining to the provision, etc. of purchase record information.
The district director may rescind the approval under paragraph (2) pertaining to an approved transmission business operator where the approved transmission business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the provision, etc. of purchase record information for which it carries out the work upon entrustment under paragraph (1) is found to be particularly inappropriate.
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
An approved transmission business operator must, when it intends to discontinue the business pertaining to the approval under paragraph (2), submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to discontinue it and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
The provisions of Article 18, paragraph (8) apply mutatis mutandis to the provision of purchase record information for which an approved transmission business operator carries out the work upon entrustment under paragraph (1).
Where an approved transmission business operator has, in respect of a tax-free shop for which it carries out the work upon entrustment under paragraph (1), made the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act or received customs confirmation information pursuant to the second sentence of paragraph (3) of that Article, it must provide that purchase record information or customs confirmation information to the business operator that operates the tax-free shop.
An approved transmission business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the provision, etc. of purchase record information that it carries out upon entrustment under paragraph (1), and retain the records it has created.
Read this with the articles around it
purchase record informationmachine translation
「購入記録情報」
In Articles 18 to 18-5, purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
Defined inArticle 18, paragraph (7)· applies only in this provision and in Articles 18 to 18-5
customs confirmation informationmachine translation
「税関確認情報」
In Articles 18 to 18-4, customs confirmation information as Article 8, paragraph (3) of the Consumption Tax Act defines it: the electromagnetic record (電磁的記録) in which a Director-General of Customs (税関長) records having checked a tax-free purchase against the purchase record information (購入記録情報) sent to customs, provided to the Commissioner of the National Tax Agency (国税庁長官) and passed on by the Commissioner to the operator of the tax-free shop (輸出物品販売場).
Defined inArticle 18, paragraph (9)· applies only in this provision and in Articles 18 to 18-4
provision, etc.machine translation
「提供等」
Up to Article 18-5, the provision of purchase record information (購入記録情報) under the first sentence of Article 8, paragraph (2) of the Consumption Tax Act together with the receipt of customs confirmation information (税関確認情報) under the second sentence of paragraph (3) of that Article.
Defined inArticle 18-2, paragraph (2), item (i), (b)· applies only in this provision and in Articles 18-2 to 18-5
approved tax-free procedure business operatormachine translation
「承認免税手続事業者」
In Articles 18-3 and 18-4, a business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
Short name set inArticle 18-3, paragraph (1)· applies only in this article and in Article 18-4, paragraph (4), item (iii)
approved transmission business operatormachine translation
「承認送受信事業者」
In Article 18-4, a business operator, other than one exempt from consumption tax, approved under paragraph (2) of that Article, to whom a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Short name set inArticle 18-4, paragraph (1)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.