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Article 6-3Matters to Be Explained to Purchasers at Tax-Free Shops

第六条の三(輸出物品販売場における購入者への説明事項)

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

令第十八条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

that the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act is received by presenting one's passport, or providing information relating to that passport, to the director-general of the customs house having jurisdiction over the port of departure when leaving Japan, within 90 days from the day on which one purchased the tax-exempt goods (meaning the tax-exempt goods prescribed in that paragraph; the same applies hereinafter through Article 10), and that a person eligible for tax-free purchase (meaning the person eligible for tax-free purchase prescribed in that paragraph; the same applies in Article 8, paragraph (5) and Article 9, paragraph (7)) must be prepared to present those tax-exempt goods at the request of that director-general of the customs house;

法第八条第一項の規定による税関長の確認は、免税対象物品(同項に規定する免税対象物品をいう。以下第十条までにおいて同じ。)を購入した日から九十日以内に本邦から出国する際の出港地を所轄する税関長に対してその所持する旅券を提示し、又は当該旅券に係る情報を提供して受けるものである旨及び免税購入対象者(同項に規定する免税購入対象者をいう。第八条第五項及び第九条第七項において同じ。)は、当該税関長の求めに応じて当該免税対象物品を提示できるようにしなければならない旨

that tax-exempt goods that have received the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act must be exported without delay, and that, if they are not exported, an amount equivalent to the amount of consumption tax exempted under the provisions of that paragraph for the transfer of those tax-exempt goods (including the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base) may be collected, and a penalty may be imposed pursuant to the provisions of Article 65 of the Act (limited to the part pertaining to item (i)).

法第八条第一項の規定による税関長の確認を受けた免税対象物品を遅滞なく輸出しなければならない旨及びそれを輸出しなかつた場合には当該免税対象物品の譲渡につき同項の規定により免除された消費税額(当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含む。)に相当する額を徴収され、かつ、法第六十五条(第一号に係る部分に限る。)の規定により刑罰が科されることがある旨

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