Supplementary Provisions, Article 4Transitional Measures Concerning Permission for Tax-Free Shops
第四条(輸出物品販売場の許可に関する経過措置)
In the case where a business operator that, on the day preceding the application date, operates a tax-free shop for which it has received permission under Article 20, paragraph (6) (Special Provisions on Export Tax Exemption at Tax-Free Shops) of the Commodity Tax Act (Act No. 48 of 1962) prior to its abolition under Article 20 of the Supplementary Provisions intends to continue, on or after the application date, to be a business operator that operates a tax-free shop prescribed in Article 8, paragraph (1), if the business operator gives notification to that effect, as provided by Cabinet Order, to the district director having jurisdiction over its place for tax payment by the day preceding the application date, the tax-free shop is deemed to have received, on the application date, permission under paragraph (6) of that Article.