①Where a liquor manufacturer that operates a tax-free liquor shop ships liquor specified by Cabinet Order from that tax-free liquor shop in order to sell that liquor, which is purchased for export by the method specified by Cabinet Order, 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), the liquor tax pertaining to that shipment is exempted.

②The 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 paragraph was made does not preserve documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the liquor was purchased by a person eligible for tax-free purchase by the method prescribed in 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 includes the day of that shipment of that liquor (limited to a return filed within the time limit prescribed in those provisions) does not state the matters prescribed in paragraph (1), item (ii) of that Article; provided, however, that this does not apply where liquor tax has already been collected through the application of the provisions of the main clause of the following paragraph or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6)), or where that liquor manufacturer proves that it was unable to preserve the documents or electronic or magnetic records certifying that the liquor was purchased by a person eligible for tax-free purchase by the method prescribed in the preceding paragraph due to a disaster or other unavoidable circumstances.

③Where a person eligible for tax-free purchase that has purchased the liquor prescribed in paragraph (1) at a tax-free liquor shop by the method prescribed in that paragraph does not export that liquor by the day on which the person departs from Japan (or, where the person ceases to be a person eligible for tax-free purchase, by the day on which the person so ceases), the director-general of the customs house having jurisdiction over the person's port of departure (or, where the person ceases to be a person eligible for tax-free purchase, the district director having jurisdiction over the location of the person's domicile or residence at the time of so ceasing; the same applies hereinafter in this paragraph) immediately collects from that person liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the shipment of that liquor, except where the person has obtained the approval of that director-general for not exporting the liquor because the person has lost it due to a disaster or other unavoidable circumstances; provided, however, that this does not apply where facts falling under the case prescribed in the main clause of the preceding paragraph have already arisen or where liquor tax has already been collected through the application of the provisions of the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6)).

④The liquor prescribed in paragraph (1) that a person eligible for tax-free purchase has purchased at a tax-free liquor shop by the method prescribed in that paragraph must not be transferred or acquired (including possessing that liquor upon entrustment of a transfer or acquisition or for intermediation, or having a person entrusted with the transfer or a person acting as an intermediary possess it for the transfer; referred to as "transfer, etc." in this Article) in Japan (meaning the area where this Act is in force; the same applies in the following paragraph through paragraph (7)); provided, however, that this does not apply where there are unavoidable circumstances for the transfer, etc. of that liquor and the approval of the district director having jurisdiction over the place where that liquor is located has been obtained.

⑤When a transfer, etc. of the liquor prescribed in the preceding paragraph has been made in Japan, the district director immediately collects liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the shipment of that liquor, from the person that has obtained the approval referred to in the proviso to that paragraph, if there is such a person, or, if that transfer, etc. has been made without that approval, from the person that transferred that liquor (including a person that had it 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 liquor tax has already been collected through the application of the provisions of the main clause of paragraph (3).

⑥Where a transfer, etc. of the liquor prescribed in paragraph (4) has been made in Japan without the approval 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 of that paragraph) is obligated to pay, jointly with the person that transferred that liquor, liquor tax equivalent to the amount of liquor tax exempted under the provisions of paragraph (1) for the transfer of that liquor. In this case, the provisions of the preceding paragraph apply mutatis mutandis to the collection of the liquor tax.

⑦The place for tax payment of liquor tax on liquor to which the provisions of the main clause of paragraph (3) apply is to be the port of departure, or the location of the domicile or residence, prescribed in that paragraph, and the place for tax payment of liquor tax on liquor to which the provisions of the main clause of paragraph (5) or the preceding paragraph apply is to be the place where the liquor pertaining to that transfer, etc. or approval is located at the time when the transfer, etc. of the liquor prescribed in paragraph (4) was made in Japan (or, where the approval referred to in the proviso to that paragraph was given, at the time of that approval).

⑧The term "tax-free liquor shop" as used in paragraphs (1) through (4) 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 from the district director having jurisdiction over the location of that liquor manufacturing site as a sales outlet at which the liquor prescribed in paragraph (1) that is purchased by the method prescribed in that paragraph may be sold to persons eligible for tax-free purchase:

⑨Where a liquor sales outlet operated by a liquor manufacturer (meaning a sales outlet for which a sales license prescribed in Article 9, paragraph (1) of the Liquor Tax Act has been obtained; the same applies hereinafter in this paragraph) satisfies the requirements specified by Cabinet Order, such as being adjacent to a liquor manufacturing site of that liquor manufacturer, the provisions of this Article apply by deeming that liquor sales outlet to be a liquor manufacturing site. In this case, with regard to the application of the provisions of that Act (excluding Chapter II) and other laws and regulations concerning liquor tax when a liquor sales outlet deemed to be a liquor manufacturing site has obtained the permission referred to in the preceding paragraph, the liquor sales outlet that has obtained that permission and that liquor manufacturing site are deemed to be one liquor manufacturing site.

⑩Where 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, 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.

⑪The 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 provisions 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.

⑫The 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 Act"; and the phrase "consumption tax" with "liquor tax".

⑬A tax-free liquor purchaser to whom the provisions of Article 74-4, paragraph (1) (limited to the part pertaining to items (iv) through (vi); the same applies hereinafter in this paragraph) and paragraph (2) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be a liquor manufacturer, etc. prescribed in paragraph (1) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraphs (1) and (2) of that Act) and Article 130 of that Act apply to that purchaser; and a person found to have transactions with a tax-free liquor purchaser, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in that paragraph, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply to that person.

⑭The 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 clause of paragraph (3), and of the authority based on the provisions of laws and regulations concerning the liquor tax to be immediately collected pursuant to the provisions of the main clause of that paragraph, to the head of a branch customs or any other customs office.

⑮Matters concerning the permission for tax-free liquor shops and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

⑯Where a person has, in violation of the provisions of the main clause of paragraph (4), made a transfer, etc. of the liquor 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.

⑰If the representative of a corporation, or an agent, employee, or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in that paragraph.