The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (6) of the Order are the following matters:
令第十八条第六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。
the matters listed in the items of Article 6-2, paragraph (2) and the matters prescribed in paragraph (3) of that Article that the business operator operating the tax-free shop that transfers those tax-exempt goods (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act (including a shop deemed to be a tax-free shop pursuant to the provisions of paragraph (9) of that Article); the same applies hereinafter in this Article and Article 9) has received pursuant to the provisions of the items of Article 18, paragraph (2) of the Order;
the name and place for tax payment of the business operator operating that tax-free shop, and the name of that tax-free shop (where that tax-free shop is a vending-machine-type tax-free shop (meaning the vending-machine-type tax-free shop prescribed in Article 18-2, paragraph (2), item (ii) of the Order; the same applies hereinafter through Article 10), the information for identifying the vending machine), its location, and the identification code notified pursuant to the provisions of paragraph (3) of the following Article (where that tax-free shop is a temporary sales outlet (meaning the temporary sales outlet prescribed in Article 18-5, paragraph (1) of the Order; the same applies in Article 10), the identification code notified pursuant to the provisions of Article 10, paragraph (2));
当該輸出物品販売場を経営する事業者の氏名又は名称及び納税地並びに当該輸出物品販売場の名称（当該輸出物品販売場が自動販売機型輸出物品販売場（令第十八条の二第二項第二号に規定する自動販売機型輸出物品販売場をいう。以下第十条までにおいて同じ。）である場合には、その自動販売機を識別するための情報）、所在地及び次条第三項の規定により通知を受けた識別符号（当該輸出物品販売場が臨時販売場（令第十八条の五第一項に規定する臨時販売場をいう。第十条において同じ。）である場合には、第十条第二項の規定により通知を受けた識別符号）
the date of the transfer of those tax-exempt goods;
当該免税対象物品の譲渡の年月日
the product name of those tax-exempt goods, the quantity for each product name, and the amount of consideration prescribed in Article 28, paragraph (1) of the Act (hereinafter in this item and the following item referred to as "price before tax"), and the total price before tax of those tax-exempt goods;
where the price before tax of those tax-exempt goods is 1,000,000 yen or more per unit of transaction (for goods ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set), the unique number, features, or other matters of those tax-exempt goods sufficient to identify them in the confirmation by the director-general of the customs house under Article 8, paragraph (1) of the Act;
where the transfer of those tax-exempt goods falls under a taxable transfer, etc. of assets subject to the reduced rate, that fact;
当該免税対象物品の譲渡が軽減対象課税資産の譲渡等に該当する場合には、その旨
where the provisions of Article 18-3, paragraph (8) of the Order apply, that fact.
令第十八条の三第八項の規定の適用がある場合には、その旨
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (7) of the Order is the method of transmitting purchase record information (meaning the purchase record information prescribed in Article 8, paragraph (2) of the Act; the same applies hereinafter in this Article and Article 9), making clear the name of the business operator operating the tax-free shop, by the method determined by the Commissioner of the National Tax Agency prescribed in Article 18, paragraph (8) of the Order, from a computer equipped with a function of communicating through a telecommunications line with the computers used by the National Tax Agency and customs (including input/output devices; the same applies hereinafter in this paragraph).
Where purchase record information is provided by the method prescribed in the preceding paragraph, the file format for the provision of purchase record information in that case is to be determined by the Commissioner of the National Tax Agency.
In addition to what is provided for in the preceding two paragraphs, necessary matters and details of procedures relating to the procedures for using the electronic data processing system prescribed in Article 18, paragraph (7) of the Order are as provided for separately.
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (10) of the Order is the method of retaining the purchase record information and the customs confirmation information (meaning the customs confirmation information prescribed in Article 8, paragraph (3) of the Act; the same applies in the following paragraph and Article 9, paragraph (7)) referred to in Article 18, paragraph (10) of the Order by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
Notwithstanding the provisions of Article 18, paragraph (10) of the Order and the preceding paragraph, a business operator operating a tax-free shop that retains purchase record information and customs confirmation information pursuant to those provisions may use the method of retaining a document prepared by outputting that purchase record information and that customs confirmation information (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (10) of that Article, for the period for which it is to be retained pursuant to the provisions of that paragraph.
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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 6-3, paragraph (1), item (i)· applies only in this provision and in Articles 6-3 to 10
tax-free shopmachine translation
「輸出物品販売場」
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 site that paragraph (9) of that Article treats as one.
Defined inArticle 6-4, paragraph (1), item (i)· applies only in this article and in Article 9
temporary sales outletmachine translation
「臨時販売場」
A temporary sales outlet as Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act uses the term: one that Article 8, paragraph (9) of the Consumption Tax Act treats as a tax-free shop (輸出物品販売場).
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Article 10
vending-machine-type tax-free shopmachine translation
「自動販売機型輸出物品販売場」
A tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) and the provision of purchase record information (購入記録情報) for goods sold tax-free are carried out only by a vending machine installed there, as Article 18-2, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Articles 6-4 to 10
price before taxmachine translation
「税抜価額」
The amount of consideration for tax-exempt goods (免税対象物品) as Article 28, paragraph (1) of the Consumption Tax Act defines it, that is, their price not counting consumption tax and local consumption tax.
Short name set inArticle 6-4, paragraph (1), item (iv)· applies only in this item and in Article 6-4, paragraph (1), item (v)
purchase record informationmachine translation
「購入記録情報」
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 6-4, paragraph (2)· applies only in this article and in Article 9
customs confirmation informationmachine translation
「税関確認情報」
The electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having confirmed from the purchase record information (購入記録情報) that goods bought tax-free are being exported, makes to state that the confirmation was given, and that reaches the business operator running the tax-free shop (輸出物品販売場) through the Commissioner of the National Tax Agency (国税庁長官), as Article 8, paragraph (3) of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (5)· applies only in this provision and in Article 6-4, paragraph (6); and Article 9, paragraph (7)
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.