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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 prior to its abolition under 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 .

適用日の前日においての規定による廃止前の(輸出物品販売場における輸出免税の特例)の規定による許可を受けている輸出物品販売場を経営する事業者であるものが適用日以後引き続き第八条第一項に規定する輸出物品販売場を経営する事業者となろうとする場合には、その旨を政令で定めるところにより、適用日の前日までに、その納税地を所轄する税務署長に届け出たときは、当該輸出物品販売場については、適用日において、の規定による許可を受けたものとみなす。

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