Act on Special Measures Concerning Taxation

Where a business operator transfers, to a navy exchange or post exchange prescribed in Article XV, paragraph 1 (a) of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, goods specified by Cabinet Order (hereinafter referred to as a "navy exchange, etc." in this Article), goods that members of the United States armed forces, the civilian component, and their dependents prescribed in Article I of that Agreement (hereinafter referred to as "members of the United States armed forces, etc." in the following paragraphthis Article) purchase from those organizations a navy exchange, etc. by the method specified by Cabinet Order for the purpose of exporting them (excluding consumables and other goods specified by Order of the Ministry of Finance; hereinafter referred to as "tax-exempt goods" in this Article), consumption tax is exempted for the transfer of those tax-exempt goods.

The provisions of the preceding paragraph do not apply if the business operator that has made the transfer of thetax-exempt goods referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents certifying that those tax-exempt goods were purchased by members of the United States armed forces, etc. by the method specified by Cabinet Order prescribed in that paragraph; provided, however, that this does not apply if consumption tax has already been collected through the application of the provisions of the main clause of Article 8,the following paragraph (3) or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of that Article of the Consumption Tax Act as applied mutatis mutandis pursuant to the following paragraph), or if that business operator proves that it was unable to preserve those documents due to a disaster or other unavoidable circumstances.

The provisionsWhere any of Article 8, the members of the United States armed forces, etc. who has purchased tax-exempt goods at a navy exchange, etc. by the method specified by Cabinet Order prescribed in paragraph (3) of 1) does not export those tax-exempt goods by the Consumption Tax Act apply mutatis mutandis day on which the person departs from Japan (or, where the person ceases to a be one of the members of the United States armed forces, etc., by the day on which the person that has purchased goods falling under so ceases), the director-general of the customs house having jurisdiction over the provisions person's port of paragraph (1) from an organization prescribed in that paragraph bydeparture (or, where the person ceases to be one of the method prescribed in that paragraph, andmembers of the United States armed forces, etc., the provisions district director having jurisdiction over the location of paragraphs (4) through (6) the person's domicile or residence at the time of so ceasing; the same applies hereinafter in this paragraph) immediately collects from that Article and Article 27, person consumption tax equivalent to the amount of consumption tax exempted under the provisions of paragraph (2) 1) for the transfer of those tax-exempt goods, except where the person has obtained the approval of that Act apply mutatis mutandis director-general of the customs house for not exporting those tax-exempt goods because the person has lost them due to a transferdisaster or acquisition, other unavoidable circumstances; provided, however, that this does not apply where facts falling under the case prescribed in Article 8, the main clause of the preceding paragraph (4) have already arisen or where consumption tax has already been collected through the application of that Act,the provisions of goods pertaining the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to that purchaseparagraph (6)).

A Tax-exempt goods that members of the United States armed forces, etc. have purchased at a navy exchange, etc. by the method specified by Cabinet Order prescribed in paragraph (1) must not be transferred or acquired (including possessing those tax-exempt goods upon entrustment of a transfer or acquisition to which or for intermediation, or having a person entrusted with the provisions of transfer or a person acting as an intermediary possess them for the transfer; the same applies hereinafter in this Article 8) in Japan (meaning Japan as prescribed in Article 2, paragraph (4) 1), item (i) of the Consumption Tax Act are applied mutatis mutandis pursuant to the preceding; the same applies in the following paragraph and paragraph is deemed to be a (6)); provided, however, that this does not apply where there are unavoidable circumstances for the transfer or acquisition of the those tax-exempt goods referred to in that paragraph, and the provisions of Article 65, item (i) and Article 67 of that Act applyand the approval of the district director having jurisdiction over the place where those tax-exempt goods are located has been obtained.

When tax-exempt goods prescribed in the preceding paragraph have been transferred or acquired in Japan, the district director immediately collects consumption tax equivalent to the amount of consumption tax exempted under the provisions of paragraph (1) for the transfer of those tax-exempt goods, from the person that has obtained the approval referred to in the proviso to that paragraph, if there is such a person, or, if the transfer or acquisition has been made without that approval, from the person that transferred those tax-exempt goods (including a person that had them possessed as prescribed in the main clause of that paragraph; the same applies in the following paragraph); provided, however, that this does not apply where facts falling under the case prescribed in the main clause of paragraph (2) have already arisen or where consumption tax has already been collected through the application of the provisions of the main clause of paragraph (3).

Where tax-exempt goods prescribed in paragraph (4) have been transferred or acquired in Japan without the approval referred to in the proviso to that paragraph, the person that acquired those tax-exempt goods (including a person that possessed them as prescribed in the main clause of that paragraph) is obligated to pay, jointly with the person that transferred those tax-exempt goods, consumption tax equivalent to the amount of consumption tax exempted under the provisions of paragraph (1) for the transfer of those tax-exempt goods. In this case, the provisions of the preceding paragraph apply mutatis mutandis to the collection of the consumption tax.

The place for tax payment of consumption tax on the transfer of tax-exempt goods falling under the provisions of the main clause of paragraph (3) is to be the port of departure, or the location of the domicile or residence, prescribed in that paragraph.

The place for tax payment of consumption tax on the transfer of tax-exempt goods falling under the provisions of the main clause of paragraph (5) or paragraph (6) is to be the place where the tax-exempt goods pertaining to that transfer or acquisition or that approval are located at the time when the transfer or acquisition prescribed in those provisions was made (or, where the approval referred to in the proviso to paragraph (4) was given, at the time of that approval).

Where a person has, in violation of the provisions of the main clause of paragraph (4), transferred or acquired tax-exempt goods prescribed in that paragraph without obtaining the approval referred to in the proviso to that paragraph, the person who committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.

When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, paragraph (1), item (vii) of the Consumption Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in the preceding paragraph with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.

Where the provisions of the preceding paragraph applies to an association or foundation without juridical personality, its representative or administrator represent the association or foundation without juridical personality with regard to its procedural acts, and the legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.

Where a liquor manufacturer that operates a tax-free liquor shop ships has shipped liquor that is purchased for export by the method specified by Cabinet Order from that tax-free liquor shop in order (meaning liquor specified by Cabinet Order; hereinafter referred to sell thatas "tax-exempt liquor, which is purchased for export by the method specified by Cabinet Order, " in this Article) from that tax-free liquor shop in order to sell that tax-exempt liquor to a person eligible for tax-free purchase (meaning a nonresident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with a landing permission prescribed in Articles 14 through 18 of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), a person staying with the status of residence of "Diplomat" or "Official" in Appended Table I (1) of that Act or the status of residence of "Temporary Visitor" in Appended Table I (3) of that Act, or any other person specified by Cabinet Order; the same applies hereinafter in this Article), and that person eligible for tax-free purchase has obtained, pursuant to the provisions of Cabinet Order, the confirmation of the director-general of the customs house with regard to exporting that tax-exempt liquor (limited to the case where that confirmation was obtained within 90 days from the day on which the person purchased it), the liquor tax pertaining to that shipment is exempted.

The provisions of the preceding paragraph do not apply where the liquor manufacturer that operates the tax-free liquor shop from which the shipment referred to in that the preceding paragraph was made does not preserve documents or must, pursuant to the provisions of Cabinet Order, provide to the Commissioner of the National Tax Agency without delay the electronic or magnetic recordsrecord (meaning records a record made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which areis used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the liquor was purchasedfollowing paragraph) specified by a person eligible for tax-free purchase by the method prescribed inCabinet Order as pertaining to that paragraph, or where the return under the provisions of Article 30-2, paragraph (1) or paragraph (2) of the Liquor Tax Act for the month that includesshipment (hereinafter referred to as "liquor purchase record information" in this Article), together with the dayprovision of that shipment of that liquor (limited to a return filed withinpurchase record information (meaning the time limit prescribed in those provisions) does not state the matterspurchase record information prescribed in paragraph (1), item (iiArticle 8, paragraph (2) of that Article; provided, however, that this does not apply where liquor tax has already been collected through the application ofthe Consumption Tax Act) under the provisions of that paragraph. In this case, the provisionsCommissioner of the main clause of the following paragraph orNational Tax Agency who has received the main clauseprovision of paragraph (5) (including as applied mutatis mutandis pursuantliquor purchase record information is to paragraph (6)), or where that liquor manufacturer proves that it was unable, pursuant to preserve the documents or electronic or magnetic records certifyingprovisions of Cabinet Order, provide that the liquor was purchased by a person eligible for tax-free purchase by the method prescribed inrecord information without delay to the preceding paragraph due todirector-general of a disaster or other unavoidable circumstancescustoms house.

Where a person eligible for tax-free purchase thatthe director-general of a customs house has purchasedmade the liquor prescribed confirmation referred to in paragraph (1) at a tax-freebased on liquor shop by the method prescribed in that paragraph does not export that liquor bypurchase record information provided under the day on whichprovisions of the person departs from Japan (or, where preceding paragraph, the person ceasesdirector-general is to be a person eligible for tax-free purchase, by the day on which the person so ceases),, pursuant to the director-generalprovisions of the customs house having jurisdiction overCabinet Order, provide to the person's portCommissioner of departure (or, where the person ceases to be a person eligibleNational Tax Agency, for tax-free purchase, the district director having jurisdiction over the location of the person's domicileeach piece of that liquor purchase record information and without delay, an electronic or residence at the time of so ceasing;magnetic record recording a statement to the same applies hereinafter in this paragraph) immediately collects fromeffect that the director-general has made that person liquor tax equivalentconfirmation (hereinafter referred to the amount of liquor tax exempted under the provisions of paragraph (1) for the shipment of that liquor, except where as "customs confirmation information" in this Article). In this case, the person has obtainedCommissioner of the approval of that director-general for not exportingNational Tax Agency who has received the liquor because the person has lost it dueprovision of customs confirmation information is to a disaster or other unavoidable circumstances; provided, however,, pursuant to the provisions of Cabinet Order, provide that this does not apply where facts falling under the case prescribed in the main clause ofcustoms confirmation information without delay to the preceding paragraph have already arisen or where liquor tax has already been collected throughmanufacturer operating the application of the provisions oftax-free liquor shop that provided the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6))liquor purchase record information to which that customs confirmation information pertains.

The liquor prescribed inprovisions of paragraph (1) that a person eligible for tax-free purchase has purchased at ado not apply where the liquor manufacturer operating the tax-free liquor shop by from which the method prescribed shipment referred to in that paragraph must was made does not be transferred or acquired (including possessing that preserve, pursuant to the provisions of Cabinet Order, the liquor upon entrustment of a transfer or acquisition or for intermediation, or having a person entrusted purchase record information that it provided under the provisions of the first sentence of paragraph (2) with the transfer or a person acting as an intermediary possess it for regard to that shipment and the customs confirmation information provided under the provisions of the transfer; referred to as "transfer, etc." in this second sentence of the preceding paragraph, or where the return under the provisions of Article) in Japan (meaning the area where this 30-2, paragraph (1) or paragraph (2) of the Liquor Tax Act is in force; for the month that includes the same applies day on which that shipment of that liquor was made (limited to a return filed within the time limit prescribed in those provisions) does not state the following paragraph throughmatters prescribed in paragraph (7))1), item (ii) of that Article; provided, however, that this does not apply where there are unavoidable circumstances for the transfer, etc. of that liquor manufacturer proves that it was unable to preserve that liquor and the approval of the district director having jurisdiction over the place where that liquor is located has been obtainedpurchase record information and that customs confirmation information due to a disaster or other unavoidable circumstances.

When a transfer, etc. of the liquor prescribed in the preceding paragraphA person eligible for tax-free purchase who has been made in Japan,obtained the district director immediately collects liquor tax equivalent toconfirmation of the amountdirector-general of liquor tax exempted under the provisions ofthe customs house referred to in paragraph (1) for the shipment of that liquor, from the(including a person thatwho has obtained the approval referred to in the provisoceased to that paragraph, if there is suchfall under the category of a person, or, if that transfer, etc. has been made without that approval, from the person that transferred that eligible for tax-free purchase after making a purchase at a tax-free liquor (including a person that had it possessed asshop by the method specified by Cabinet Order prescribed in the main clause of that paragraph; the same applies in the following paragraph); provided, however, that this does not apply where facts falling under the case prescribed in must export the main clause of paragraph (2) have already arisen or where liquor taxtax-exempt liquor for which that confirmation has already been collected through the application of the provisions of the main clause of paragraph (3)obtained without delay.

Where a transfer, etc. of thetax-exempt liquor prescribed in paragraph (4) has been made in Japan withoutfor which the confirmation of the director-general of the approval customs house referred to in the proviso to that paragraph, the person that acquired that liquor (including a person that possessed it as prescribed in the main clause (1) has been obtained is no longer to be exported, the director-general of that paragraph) is obligated to pay, jointly withthe customs house immediately collects, from the person that transferred eligible for tax-free purchase who obtained that liquorconfirmation, liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1)that paragraph for the transfershipment of that liquor. In this case, the provisions of the preceding paragraph apply mutatis mutandis to the collection of thetax-exempt liquor tax.

The place for tax payment of liquor tax on tax-exempt liquor to which the provisions of the main clause ofpreceding paragraph (3) apply is to be the port of departure, orplace where the locationconfirmation of the domicile or residence, prescribed in that paragraph, anddirector-general of the place for tax payment of liquor tax on liquor to whichcustoms house referred to in paragraph (1) was obtained (or, where the provisions of the main clause of paragraph (5) orperson eligible for tax-free purchase prescribed in the preceding paragraph apply is to be thedeparts from Japan from a place where the liquor pertaining toother than the place where that transfer, etc. or approval is located at the time whenconfirmation of the transfer, etc.director-general of the liquor prescribed in paragraph (4)customs house was made in Japan (or, where obtained, the approval referred to in the proviso to that paragraph was given, at the timeperson's port of that approvaldeparture).

The term "tax-free liquor shop" as used in paragraphs (1) through (45) means a liquor manufacturing site listed in item (ii) that is operated by a liquor manufacturer listed in item (i), and that is a sales outlet for which permission has been obtained , pursuant to the provisions of Cabinet Order, from the district director having jurisdiction over the location of that liquor manufacturing site as a sales outlet at which thetax-exempt liquor prescribed in paragraph (1) that is purchased by the method specified by Cabinet Order prescribed in that paragraph (1) may be sold to persons eligible for tax-free purchase:

a liquor manufacturer (excluding a person deemed to be a liquor manufacturer pursuant to the provisions of Article 28, paragraph (6) and Article 28-3, paragraph (4) of the Liquor Tax Act, and a person whose permission for a tax-free liquor shop has been rescinded pursuant to the provisions of paragraph (10) or paragraph (11) (excluding the part pertaining to item (iii)) and for whom three years have not elapsed from the date of that rescission) for which there are no circumstances under which it is found to be particularly inappropriate for it to operate a tax-free liquor shop;

Where the permission for a tax-free shop has been rescinded pursuant to the provisions of Article 8, paragraph (8) of the Consumption Tax Act with regard to a tax-free liquor shop (meaning a tax-free liquor shop prescribed in paragraph (8); the same applies hereinafter in this paragraph, and the following paragraph, and paragraph (15)), the district director is to rescind the permission referred to in paragraph (8) pertaining to that tax-free liquor shop.

The district director may rescind the permission referred to in paragraph (8) pertaining to a tax-free liquor shop where the liquor manufacturer operating that tax-free liquor shop has violated the provisionsfalls under any of laws and regulations concerning liquor tax, or where its facilities or other conditions are found to be particularly inappropriate for a tax-free liquor shop.the following cases:

where the liquor manufacturer has violated the provisions of laws and regulations concerning liquor tax;

where the procedures for selling tax-exempt liquor at that tax-free liquor shop or other conditions are found to be particularly inappropriate;

where it is found that there is an impediment to the confirmation of the director-general of the customs house referred to in paragraph (1) due to deficiencies in or false records in the liquor purchase record information provided under the provisions of the first sentence of paragraph (2), or other circumstances.

The provisions of Article 74-4, paragraph (1) (limited to the part pertaining to items (iv) through (vi)) and paragraph (2), Articles 74-8 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person found to have purchased the liquor prescribed in paragraph (1) by the method prescribed in that paragraph (referred to as a "tax-free liquor purchaser" in this paragraph and the following paragraph); the provisions of Article 74-4, paragraph (3), Article 74-8, and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a tax-free liquor purchaser; and the provisions of Article 59-2 of the Consumption Tax Act apply mutatis mutandis to the case where the provisions of Article 68, paragraphs (1) and (2) of the Act on General Rules for National Taxes are applied on account of matters recorded in the electronic or magnetic records prescribed in paragraph (2). In this case, the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of that Act is deemed to be replaced with "a person found to have purchased the liquor prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation by the method prescribed in that paragraph (referred to as a "tax-free liquor purchaser" in this paragraph and paragraph (3))"; the phrase "these persons" with "tax-free liquor purchasers"; the phrase "liquor possessed by a seller of liquor or a special filer" in item (iv) of that paragraph with "liquor to which the provisions of Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied and which is possessed by a tax-free liquor purchaser"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "the liquor listed in the preceding item"; the phrase "buildings, machinery, apparatus, containers or raw materials necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "containers for the liquor listed in item (iv)"; the phrase "the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials" in paragraph (2) of that Article with "the liquor listed in item (iv) of the preceding paragraph"; the phrase "those articles or raw materials" with "that liquor"; the phrase "a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business" in paragraph (3) of that Article with "a person found to have transactions with a tax-free liquor purchaser"; the phrase "these persons" with "that person"; the phrase "business operator" in Article 59-2, paragraph (1) of the Consumption Tax Act with "liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation that has received an exemption from liquor tax pursuant to the provisions of Article 87-6, paragraph (1) of that Act"; the phrase "electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order; the same applies hereinafter in this paragraph)" with "the electronic or magnetic records prescribed in Article 87-6, paragraph (2) of that Acttax-exempt liquor by the method specified by Cabinet Order prescribed in paragraph (1) (referred to as a "tax-free liquor purchaser" in this paragraph and the following paragraph); the provisions of Article 74-4, paragraph (3), Article 74-8, and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a tax-free liquor purchaser; and the provisions of Article 59-2 of the Consumption Tax Act apply mutatis mutandis to the case where the provisions of Article 68, paragraphs (1) and (2) of the Act on General Rules for National Taxes are applied on account of matters recorded in liquor purchase record information and customs confirmation information. In this case, the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of that Act is deemed to be replaced with "a person found to have purchased tax-exempt liquor prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'tax-exempt liquor' in this paragraph and the following paragraph) by the method specified by Cabinet Order prescribed in paragraph (1) of that Article (referred to as a 'tax-free liquor purchaser' in this paragraph and paragraph (3))"; the phrase "these persons" with "tax-free liquor purchasers"; the phrase "liquor possessed by a seller of liquor or a special filer" in item (iv) of that paragraph with "tax-exempt liquor purchased by the method specified by Cabinet Order prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation which is possessed by a tax-free liquor purchaser"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "the tax-exempt liquor listed in the preceding item"; the phrase "buildings, machinery, apparatus, containers or raw materials necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "containers for the tax-exempt liquor listed in item (iv)"; the phrase "the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials" in paragraph (2) of that Article with "the tax-exempt liquor listed in item (iv) of the preceding paragraph"; the phrase "those articles or raw materials" with "that tax-exempt liquor"; the phrase "a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business" in paragraph (3) of that Article with "a person found to have transactions with a tax-free liquor purchaser"; the phrase "these persons" with "that person"; the phrase "business operator" in Article 59-2, paragraph (1) of the Consumption Tax Act with "liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation that has received an exemption from liquor tax pursuant to the provisions of Article 87-6, paragraph (1) of that Act"; the phrase "the purchase record information prescribed in Article 8, paragraph (2) and other information specified by Cabinet Order" with "the liquor purchase record information prescribed in Article 87-6, paragraph (2) of that Act and the customs confirmation information prescribed in paragraph (3) of that Article"; and the phrase "consumption tax" with "liquor tax".

The director-general of a customs house may, pursuant to the provisions of Cabinet Order, delegate part of the authority concerning the approval and collection under the main clauseprovisions of paragraph (36), and of the authority based on the provisions of laws and regulations concerning the liquor tax to be immediatelyso collected pursuant to the provisions of the main clause of that paragraph, to the head of a branch customs or any other customs office.

Matters concerning the permission for tax-free liquor shops and otherIn addition to what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of the preceding paragraphsthis Article are specified by Cabinet Order.

Where a person has, in violation of the provisions of the main clause of paragraph (4), made a transfer, etc. ofwithout justifiable grounds, failed to export the tax-exempt liquor prescribed in thatreferred to in paragraph without obtaining the approval referred to in(5) in violation of the proviso toprovisions of that paragraph, the person who committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.