Article 9Matters to Be Stated in the Written Application for Approval as an Approved Transmission Business Operator, etc.
第九条（承認送受信事業者の承認申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following matters:
令第十八条の四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。
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;
申請者の電子メールアドレス
an outline of the information system used for the provision, etc. of purchase record information;
購入記録情報の提供等に使用する情報システムの概要
any other matters for reference.
その他参考となるべき事項
The documents specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following documents:
令第十八条の四第三項に規定する財務省令で定める書類は、次に掲げる書類とする。
a document stating an outline of the work relating to the provision, etc. of purchase record information;
購入記録情報の提供等に係る事務の概要を記載した書類
a document stating the content of the information system used for the provision, etc. of purchase record information;
購入記録情報の提供等に使用する情報システムに関する内容を記載した書類
any other documents for reference.
その他参考となるべき書類
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.
税務署長は、令第十八条の四第二項の承認をするときは、その承認に係る事業者に対し、当該承認に係る識別符号を通知する。
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;
変更の内容
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (7) of the Order are the following matters:
令第十八条の四第七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 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.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 19 of 2026)
An approved transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article) (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the provision, etc. of purchase record information.
承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日（税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日）の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又は購入記録情報の提供等に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
Read this with the articles around it
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
person eligible for tax-free purchasemachine translation
「免税購入対象者」
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 6-3, paragraph (1), item (i)· applies only in this provision and in Article 8, paragraph (5); and Article 9, paragraph (7)
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
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)
name, etc.machine translation
「氏名等」
The name of an applicant, or, for a body, its name together with the name of its representative.
Short name set inArticle 7, paragraph (1), item (i)· applies only in this provision and in Articles 7 to 10
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
approved transmission business operatormachine translation
「承認送受信事業者」
A business operator, other than one exempt from consumption tax, approved under Article 18-4, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, to which a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
provision, etc. of purchase record informationmachine translation
「購入記録情報の提供等」
Sending purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act and receiving customs confirmation information (税関確認情報) under paragraph (3) of that Article, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.