Article 18-5Procedures for Applying for Approval by Business Operators Intending to Establish Temporary Sales Outlets, etc.
第十八条の五（臨時販売場を設置しようとする事業者に係る承認の申請手続等）
A business operator that intends to obtain the approval under Article 8, paragraph (10) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the temporary sales outlets it plans to establish (meaning the temporary sales outlets provided for in Article 8, paragraph (9) of the Act that are deemed to be tax-free shops provided for in paragraph (7) of that Article pursuant to paragraph (9) of that Article; the same applies in this Article) and other matters 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 and, according to the category of business operator listed in the following items, grant the approval under Article 8, paragraph (10) of the Act where the application falls under the case specified in the relevant item, and dismiss the application where it does not fall under such case:
a business operator that intends to establish a temporary sales outlet that is deemed to be a general-type tax-free shop: the case where all of the following requirements are satisfied:
一般型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 次に掲げる要件の全てを満たす場合
that the business operator has established the necessary system for accurately carrying out the work pertaining to the tax-free sale procedures and the provision, etc. of purchase record information at the temporary sales outlet;
that the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act (excluding the part pertaining to item (iii)), or whose approval under Article 8, paragraph (10) of the Act has been rescinded pursuant to the following paragraph (excluding the part pertaining to item (iii)), and for whom three years have not elapsed from the day of the rescission, and that there are no other circumstances found to make it particularly inappropriate as a business operator that establishes a temporary sales outlet;
that the business operator has obtained the permission under Article 8, paragraph (7) of the Act for a general-type tax-free shop.
一般型輸出物品販売場に係る法第八条第七項の許可を受けている事業者であること。
a business operator that intends to establish a temporary sales outlet that is deemed to be a vending-machine-type tax-free shop: the case where the requirements listed in (a) and (b) of the preceding item are satisfied.
自動販売機型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 前号イ及びロに掲げる要件を満たす場合
The district director may rescind the approval where a business operator that has obtained the approval under Article 8, paragraph (10) of the Act falls under any of the cases listed in the following items:
税務署長は、法第八条第十項の承認を受けた事業者が次の各号に掲げる場合のいずれかに該当するときは、当該承認を取り消すことができる。
where it has violated the provisions of laws and regulations concerning consumption tax;
消費税に関する法令の規定に違反した場合
where the status of the tax-free sale procedures at the temporary sales outlet is found to be particularly inappropriate;
where, owing to a deficiency in or false entry in the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act, or other circumstances, the confirmation of the director-general of the customs house under paragraph (1) of that Article is found to be hindered.
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。
A business operator that has submitted the written notification provided for in Article 8, paragraph (9) of the Act must, when there is a change in the matters stated in the written notification, submit without delay to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order. In this case, where there has been a change making the period provided for in that paragraph a period exceeding seven months, the provisions of that paragraph apply only to the period before the change.
A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when it intends to cease establishing the temporary sales outlet pertaining to the approval, submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to cease 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.
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
general-type tax-free shopmachine translation
「一般型輸出物品販売場」
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), the kind of shop item (ii) of Article 18-2, paragraph (2) deals with.
Defined inArticle 18-2, paragraph (2), item (i)· applies only in this provision and in Article 18-3; and Article 18-5, paragraph (2), item (i)
tax-free sale proceduresmachine translation
「免税販売手続」
Up to Article 18-5, the procedures a business operator running a tax-free shop (輸出物品販売場) follows to have Article 8, paragraph (1) of the Consumption Tax Act exempt a sale, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information under paragraph (4) 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
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
vending-machine-type tax-free shopmachine translation
「自動販売機型輸出物品販売場」
In Article 18-2, paragraph (2), item (ii) and Article 18-5, paragraph (2), item (ii), a tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) for goods sold to tax-free buyers (免税購入対象者), and the sending of purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act, are carried out only by a vending machine installed there.
Defined inArticle 18-2, paragraph (2), item (ii)· applies only in this provision and in Article 18-5, paragraph (2), item (ii)
temporary sales outletmachine translation
「臨時販売場」
In Article 18-5, a temporary sales outlet under Article 8, paragraph (9) of the Consumption Tax Act that is treated as a tax-free shop (輸出物品販売場) under paragraph (7) of that Article.
Defined inArticle 18-5, paragraph (1)· applies only in this article
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
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.