Regulation for Enforcement of the Consumption Tax Act

The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following matters:

the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;

any other matters for reference.

The documents specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following documents:

a document stating an outline of the work relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;

any other documents for reference.

An approved tax-free procedure business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating a tax-free procedure counter) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the content of the change;

the location of the tax-free procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (7) of the Order are the following matters:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the location of the tax-free procedure counter that the notifier intends to close down;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following matters:

the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the applicant's e-mail address;

an outline of the information system used for the provision, etc. of purchase record information;

any other matters for reference.

The documents specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following documents:

a document stating an outline of the work relating to the provision, etc. of purchase record information;

a document stating the content of the information system used for the provision, etc. of purchase record information;

any other documents for reference.

When the district director grants the approval under Article 18-4, paragraph (2) of the Order, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.

Where an approved transmission business operator makes the provision of purchase record information pursuant to the provisions of Article 8, paragraph (2), first sentence of the Act for a tax-free shop for which it performs work under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, it must also provide the identification code notified pursuant to the provisions of the preceding paragraph.

An approved transmission business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the content of the change;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (7) of the Order are the following matters:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (1) of the Order are the following matters:

the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the applicant's e-mail address;

an outline of the temporary sales outlet that is planned to be set up;

where the work relating to the provision, etc. of purchase record information for that temporary sales outlet is to be entrusted to an approved transmission business operator, the name of that approved transmission business operator and the identification code notified pursuant to the provisions of paragraph (3) of the preceding Article;

any other matters for reference.

When the district director grants the approval under Article 8, paragraph (10) of the Act, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.

The matters specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following matters:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the name of that temporary sales outlet (where that temporary sales outlet is a temporary sales outlet deemed to be a vending-machine-type tax-free shop, the information for identifying the vending machine; the same applies in paragraph (5), item (iii)) and its location;

where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, the name and place for tax payment of that approved tax-free procedure business operator;

any other matters for reference.

The documents specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following documents:

a document certifying that that temporary sales outlet will be set up at the location prescribed in item (ii) of the preceding paragraph;

where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;

any other documents for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (5) of the Order are the following matters:

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

the content of the change;

the name and location of that temporary sales outlet;

the period during which the notifier intends to set up that temporary sales outlet, as stated in the written notification under Article 8, paragraph (9) of the Act relating to that temporary sales outlet;

any other matters for reference.

A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:

the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

the details of the change;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (6) of the Order are the following:

the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

any other matters for reference.