Supplementary Provisions, Article 3Transitional Measures Concerning the Effect of Permission for Tax-Free Shops
第三条（輸出物品販売場の許可の効力に関する経過措置）
A sales outlet that has received permission under Article 8, paragraph (6) of the Consumption Tax Act before the amendment by the provisions of Article 4 of the Amending Act is deemed, on the date on which this Cabinet Order comes into effect, to be a sales outlet that has received permission as a general-type tax-free shop (meaning a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1) under Article 8, paragraph (6) of the New Act.
改正法第四条の規定による改正前の消費税法第八条第六項の許可を受けた販売場は、この政令の施行の日において、新法第八条第六項の規定により一般型輸出物品販売場（第一条の規定による改正後の消費税法施行令第十八条の二第二項第一号に規定する一般型輸出物品販売場をいう。）の許可を受けた販売場とみなす。
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)