Supplementary Provisions, Article 5Transitional Measures Concerning Permission for Tax-Free Shops
第五条（輸出物品販売場の許可に関する経過措置）
The notification under Article 4 of the Supplementary Provisions of the Act is to be made in a document stating the following matters:
法附則第四条の規定による届出は、次に掲げる事項を記載した書面により行うものとする。
the name or title of the person making the notification and the place for tax payment (where the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as the "address, etc."), the place for tax payment and the address, etc.);
届出者の氏名又は名称及び納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等）
the location of the tax-free shop for which the permission prescribed in Article 4 of the Supplementary Provisions of the Act has been received and the date on which that permission was received;
法附則第四条に規定する許可を受けている輸出物品販売場の所在地及び当該許可を受けた年月日
the names of the goods that the person intends to transfer to non-residents at a tax-free shop on or after the application date;
any other matters for reference.
その他参考となるべき事項
non-residentmachine translation
「非居住者」
Throughout this Order, a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation that is not a resident (居住者).
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law
application datemachine translation
「適用日」
In the supplementary provisions (附則) of this Order as enacted in 1988, 1 April 1989, from which charges for a specified continuing supply, etc. (特定継続供給等) are divided by month between the periods before and after it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
address, etc.machine translation
「住所等」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 360 of 1988), the domicile or residence, or the location of the head office or principal office, of a person filing a notification, which the notification must give beside the place for tax payment (納税地) where the two differ.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)· applies only in this item