Article 8Tax Exemption for the Transfer of Export Goods at Tax-Free Shops
第八条（輸出物品販売場における輸出物品の譲渡に係る免税）
In the case where a business operator that operates a tax-free shop has made, to a person eligible for tax-free purchase (meaning a non-resident prescribed in Article 6, paragraph (1), item (vi) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) who stays in Japan with the landing permission prescribed in Articles 14 through 18 (Permission for Landing) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), who stays in Japan 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 hereafter in this Article), a transfer (excluding a transfer on which consumption tax is not to be imposed under Article 6, paragraph (1)) of goods specified by Cabinet Order that are purchased by the method specified by Cabinet Order for the purpose of export (in a case specified by Cabinet Order, limited to where the total amount of consideration prescribed in Article 28, paragraph (1) pertaining to the transfer of those goods is equal to or more than the amount specified by Cabinet Order), consumption tax is exempted for the transfer of those goods.
輸出物品販売場を経営する事業者が、免税購入対象者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外交若しくは公用の在留資格又は同法別表第一の三の表の短期滞在の在留資格をもつて在留する者その他政令で定める者をいう。以下この条において同じ。）に対し、政令で定める物品で輸出するため政令で定める方法により購入されるものの譲渡（第六条第一項の規定により消費税を課さないこととされるものを除く。）を行つた場合（政令で定める場合にあつては、当該物品の譲渡に係る第二十八条第一項に規定する対価の額の合計額が政令で定める金額以上となるときに限る。）には、当該物品の譲渡については、消費税を免除する。
The provisions of the preceding paragraph do not apply where the business operator that operates the tax-free shop that made the transfer referred to in that paragraph does not retain documents or electronic or magnetic records (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)) proving that the goods were purchased by a person eligible for tax-free purchase by the method prescribed in that paragraph; provided, however, that this does not apply where consumption tax has already been collected through the application 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 business operator has proved that it was unable to retain those documents or electronic or magnetic records due to a disaster or other unavoidable circumstances.
前項の規定は、同項の譲渡をした輸出物品販売場を経営する事業者が、当該物品が免税購入対象者によつて同項に規定する方法により購入されたことを証する書類又は電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。）を保存しない場合には、適用しない。ただし、既に次項本文若しくは第五項本文（第六項において準用する場合を含む。）の規定の適用により消費税が徴収された場合又は災害その他やむを得ない事情により当該書類若しくは電磁的記録を保存することができなかつたことを当該事業者において証明した場合は、この限りでない。
Where a person eligible for tax-free purchase who purchased the goods prescribed in paragraph (1) at a tax-free shop by the method prescribed in that paragraph does not export those goods by the day of departure from Japan (or, where that person ceases to be a person eligible for tax-free purchase, by the day on which that person ceases to be so), the director-general of the customs house having jurisdiction over the port of departure (or, where that person ceases to be a person eligible for tax-free purchase, the district director having jurisdiction over the place of that person's address or residence at the time of ceasing to be so; the same applies hereafter in this paragraph) is to immediately collect from that person consumption tax equivalent to the amount of consumption tax exempted under paragraph (1) for the transfer of those goods, except where that person has obtained the approval of that director-general of the customs house for not exporting the goods because they were lost due to a disaster or other unavoidable circumstances; provided, however, that this does not apply where a fact falling under the case prescribed in the main clause of the preceding paragraph has already arisen, or where consumption tax has been collected through the application of the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6)).
輸出物品販売場において第一項に規定する物品を同項に規定する方法により購入した免税購入対象者が、本邦から出国する日（その者が免税購入対象者でなくなる場合には、当該免税購入対象者でなくなる日）までに当該物品を輸出しないときは、その出港地を所轄する税関長（その者が免税購入対象者でなくなる場合には、そのなくなる時におけるその者の住所又は居所の所在地を所轄する税務署長。以下この項において同じ。）は、その者が当該物品を災害その他やむを得ない事情により亡失したため輸出しないことにつき当該税関長の承認を受けた場合を除き、その者から当該物品の譲渡についての第一項の規定による免除に係る消費税額に相当する消費税を直ちに徴収する。ただし、既に前項本文に規定する場合に該当する事実が生じている場合又は第五項本文（第六項において準用する場合を含む。）の規定の適用により消費税が徴収された場合は、この限りでない。
Goods prescribed in paragraph (1) that a person eligible for tax-free purchase has purchased at a tax-free shop by the method prescribed in that paragraph must not be transferred or acquired in Japan (including, upon being commissioned to carry out such transfer or acquisition or for the purpose of mediating it, possessing those goods, or causing a person commissioned to carry out the transfer or a person who mediates it to possess them for the purpose of transfer; the same applies hereafter through paragraph (6)); provided, however, that this does not apply where, in a case in which there are unavoidable circumstances for the transfer or acquisition of those goods, the approval of the district director having jurisdiction over the place where those goods are located has been obtained.
When goods prescribed in the preceding paragraph have been transferred or acquired in Japan, the district director is to immediately collect consumption tax equivalent to the amount of consumption tax exempted under paragraph (1) for the transfer of those goods, from the person who obtained the approval under the proviso to the preceding paragraph if there is such a person, or, where the transfer or acquisition was made without obtaining that approval, from the person who transferred those goods (including a person who caused them to be possessed as prescribed in the main clause of the preceding paragraph; the same applies in the following paragraph); provided, however, that this does not apply where a fact falling under the case prescribed in the main clause of paragraph (2) has already arisen, or where consumption tax has been collected through the application of the main clause of paragraph (3).
Where goods prescribed in paragraph (4) have been transferred or acquired in Japan without the approval under the proviso to paragraph (4), the person who acquired those goods (including a person who possessed them as prescribed in the main clause of that paragraph) is jointly and severally liable with the person who transferred those goods to pay consumption tax equivalent to the amount of consumption tax exempted under paragraph (1) for the transfer of those goods. In this case, the provisions of the preceding paragraph apply mutatis mutandis to the collection of the consumption tax.
A tax-free shop prescribed in paragraphs (1) through (4) is a sales outlet operated by a business operator that satisfies all of the following requirements (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of paragraph (1) of the following Article) (excluding a temporary sales outlet prescribed in paragraph (9)), for which permission has been obtained from the district director having jurisdiction over the business operator's place for tax payment as a sales outlet capable of transferring to persons eligible for tax-free purchase goods prescribed in paragraph (1) that are purchased by the method prescribed in that paragraph:
the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
the business operator is not a person whose permission for a tax-free shop has been revoked pursuant to the following paragraph and for whom three years have not elapsed from the day of the revocation, and there are no other circumstances by which the business operator is found to be particularly unsuitable as a business operator that operates a tax-free shop.
The district director may revoke the permission under the preceding paragraph for a tax-free shop if the business operator that operates the tax-free shop prescribed in that paragraph has violated the provisions of laws and regulations concerning consumption tax, or if its facilities and other conditions are found to be particularly unsuitable for a tax-free shop prescribed in that paragraph.
Where a business operator that intends to establish a temporary sales outlet (meaning a sales outlet established for a period fixed at seven months or less for the purpose of transferring goods prescribed in paragraph (1) to persons eligible for tax-free purchase) (limited to a business operator that operates a tax-free shop prescribed in paragraph (7)) and that has obtained the approval under the following paragraph submits, by the day before the day of establishing that temporary sales outlet, to the district director having jurisdiction over its place for tax payment a written notification stating the period during which it intends to establish that temporary sales outlet and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, the provisions of paragraphs (1) through (4) apply, only for that period, deeming that temporary sales outlet to be a tax-free shop prescribed in paragraph (7).
A business operator that seeks to be subject to the application of the preceding paragraph must obtain, in advance, the approval of the district director having jurisdiction over its place for tax payment, as provided by Cabinet Order.
The director-general of a customs house may, as provided by Cabinet Order, delegate part of the authority pertaining to 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 consumption tax to be immediately collected pursuant to the main clause of that paragraph, to the head of a branch office of the customs house or other customs house office.
Matters concerning permission for tax-free shops prescribed in paragraph (7), and other matters necessary for the application of the preceding paragraphs, are specified by Cabinet Order.