The persons specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act are the following persons:
法第八条第一項に規定する政令で定める者は、次に掲げる者とする。
a person who has Japanese nationality and whose domicile or residence outside Japan for a continuous period of two years or more has been confirmed by documents specified by Ministry of Finance Order (including electronic or magnetic records pertaining to such documents (meaning electronic or magnetic records provided for in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in paragraph (6)); the same applies in item (ii) of the following paragraph);
日本国籍を有する者であつて、国内以外の地域に引き続き二年以上住所又は居所を有することにつき財務省令で定める書類（当該書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。第六項において同じ。）を含む。次項第二号において同じ。）により確認がされた者
members of the United States armed forces and the civilian component provided for in Article 1 of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, and their families.
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定第一条に規定する合衆国軍隊の構成員及び軍属並びにこれらの家族
The method specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is a method by which a person eligible for tax-free purchase (meaning a person eligible for tax-free purchase provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) satisfies the requirements listed in item (i) (in the case of a person listed in item (i) of the preceding paragraph, the requirements listed in items (i) and (ii)) on the day on which the person takes delivery of tax-exempt goods (meaning tax-exempt goods provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) at a tax-free shop (meaning a tax-free shop provided for in Article 8, paragraph (7) of the Act (including one deemed to be a tax-free shop pursuant to paragraph (9) of that Article); the same applies through Article 18-4 and in Article 18-5, paragraph (2), item (i), (b)).
presenting the passport held by the person (in the case of a person who stays in Japan with permission for landing provided for in Article 14-2 or Articles 16 through 18 (Permission for Landing) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the passport and the ship tourist landing permit, crew landing permit, emergency landing permit or shipwreck landing permit provided for in Article 14-2, paragraph (4), Article 16, paragraph (4), Article 17, paragraph (3) or Article 18, paragraph (4) of that Act; referred to as "passport, etc." in this item), or the display screen of a communications terminal device (including input/output devices) used by the person eligible for tax-free purchase on which information pertaining to the passport, etc. is displayed through an information system established and managed by the Digital Agency, to the business operator who operates the tax-free shop, and providing information pertaining to the passport, etc. to the business operator;
その所持する旅券（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条の二又は第十六条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者にあつては、旅券及び同法第十四条の二第四項、第十六条第四項、第十七条第三項又は第十八条第四項に規定する船舶観光上陸許可書、乗員上陸許可書、緊急上陸許可書又は遭難による上陸許可書。以下この号において「旅券等」という。）又はデジタル庁が整備及び管理をする情報システムにより当該旅券等に係る情報が表示された当該免税購入対象者の使用する通信端末機器（入出力装置を含む。）の映像面を当該輸出物品販売場を経営する事業者に提示し、かつ、当該旅券等に係る情報を当該事業者に提供すること。
presenting the documents specified by Ministry of Finance Order provided for in item (i) of the preceding paragraph to the business operator who operates the tax-free shop, and providing the information stated in the documents to the business operator.
A business operator who operates a tax-free shop must explain to a person eligible for tax-free purchase who purchases tax-exempt goods at the tax-free shop by the method provided for in the preceding paragraph the matters specified by Ministry of Finance Order, such as that, in the case where the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act has been received, the tax-exempt goods must be exported without delay.
The amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is 5,000 yen.
法第八条第一項に規定する政令で定める金額は、五千円とする。
A person eligible for tax-free purchase (including a person who has ceased to fall under a person eligible for tax-free purchase after purchasing by the method provided for in paragraph (2) at a tax-free shop; the same applies in this paragraph) is, when departing from Japan, to present the passport held by the person eligible for tax-free purchase to the director-general of the customs house having jurisdiction over the port of departure, or to provide information pertaining to the passport, and receive the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act.
The electronic or magnetic records specified by Cabinet Order as provided for in Article 8, paragraph (2) of the Act are electronic or magnetic records in which are recorded the information provided for in the items of paragraph (2) that has been provided by a person eligible for tax-free purchase who purchases tax-exempt goods, and the matters specified by Ministry of Finance Order as information on the fact of purchase, such as the date of purchase, the name and the value of the tax-exempt goods.
The provision of purchase record information (meaning purchase record information provided for in Article 8, paragraph (2) of the Act; the same applies through Article 18-5) that a business operator who operates a tax-free shop makes pursuant to the first sentence of Article 8, paragraph (2) of the Act is to be made by a method specified by Ministry of Finance Order as a method using an electronic data processing system connecting, by telecommunications lines, the computers (including input/output devices; the same applies in this paragraph) used by the National Tax Agency and customs with the computers used by the business operator. In this case, the purchase record information is deemed to have reached the Commissioner of the National Tax Agency at the time when it is recorded in a file kept in the computers used by the National Tax Agency and customs.
A business operator who operates a tax-free shop must, when providing purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, take measures to make clear the name of the business operator by the method specified by the Commissioner of the National Tax Agency.
The provision of purchase record information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (2) of the Act, the provision of customs confirmation information (meaning customs confirmation information provided for in Article 8, paragraph (3) of the Act; the same applies through Article 18-4) that a director-general of a customs house makes pursuant to the first sentence of Article 8, paragraph (3) of the Act, and the provision of customs confirmation information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (3) of the Act, are to be made by a method using the electronic data processing system provided for in paragraph (7).
A business operator who operates a tax-free shop and intends to receive the application of Article 8, paragraph (1) of the Act must organize the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act and the customs confirmation information provided pursuant to the second sentence of Article 8, paragraph (3) of the Act, and retain them (limited to retention by a method specified by Ministry of Finance Order) at its place for tax payment or at the location of an office, place of business or similar place pertaining to the transactions, for seven years from the day on which two months (one month, in the case where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which the transfer under Article 8, paragraph (1) of the Act was made.
Matters concerning the information provided for in the items of paragraph (2) that is to be provided pursuant to the provisions of the items of paragraph (2), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Ministry of Finance Order.
Read this with the articles around it
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 18, paragraph (1), item (i)· applies only in this provision and in Article 18, paragraph (6)
tax-exempt goodsmachine translation
「免税対象物品」
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
Defined inArticle 18, paragraph (2)· applies only in this provision and in Articles 18 to 18-3
person eligible for tax-free purchasemachine translation
「免税購入対象者」
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 18, paragraph (2)· applies only in this provision and in Articles 18 to 18-3
tax-free shopmachine translation
「輸出物品販売場」
In Articles 18 to 18-4 and Article 18-5, paragraph (2), item (i), (b), a tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act — a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者) — including a temporary sales outlet (臨時販売場) that paragraph (9) of that Article treats as one.
Defined inArticle 18, paragraph (2)· applies only in this provision
passport, etc.machine translation
「旅券等」
In Article 18, paragraph (2), item (i), the passport of the person buying tax-free (免税購入対象者), together with, for a person staying in Japan on a landing permission under Article 14-2 or Articles 16 to 18 of the Immigration Control and Refugee Recognition Act, the cruise ship tourist landing permit, crew member landing permit, emergency landing permit or landing permit for persons in distress issued under those provisions.
Short name set inArticle 18, paragraph (2), item (i)· applies only in this item
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
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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.