A business operator who operates a sales outlet for which it intends to obtain the permission under Article 8, paragraph (7) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the sales outlet and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the procedures for receiving the application of Article 8, paragraph (1) of the Act that are carried out at the sales outlet and other documents specified by Ministry of Finance Order.
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay and, according to the category of permission for a tax-free shop listed in the following items, grant the permission under Article 8, paragraph (7) of the Act where the application falls under the case specified in the relevant item, and dismiss the application where it does not fall under such case:
permission for a general-type tax-free shop (meaning a tax-free shop other than a vending-machine-type tax-free shop provided for in the following item; the same applies in the following Article and Article 18-5, paragraph (2), item (i)): the case where all of the following requirements are satisfied:
一般型輸出物品販売場（次号に規定する自動販売機型輸出物品販売場以外の輸出物品販売場をいう。次条及び第十八条の五第二項第一号において同じ。）の許可 次に掲げる要件の全てを満たす場合
that it is a sales outlet operated by a business operator that satisfies all of the requirements listed in the items of Article 8, paragraph (7) of the Act;
法第八条第七項各号に掲げる要件の全てを満たす事業者が経営する販売場であること。
that the necessary system for properly carrying out the tax-free sale procedures (meaning, among the procedures carried out by a business operator that operates a tax-free shop for receiving the application of Article 8, paragraph (1) of the Act, those excluding the provision, etc. of purchase record information (meaning the provision of purchase record information pursuant to the first sentence of paragraph (2) of that Article and the receipt of customs confirmation information pursuant to the second sentence of paragraph (3) of that Article; the same applies through Article 18-5) and the retention of purchase record information and customs confirmation information pursuant to Article 8, paragraph (4) of the Act; the same applies through Article 18-5) has been established;
that the necessary system for properly carrying out the provision, etc. of purchase record information has been established.
permission for a vending-machine-type tax-free shop (meaning a tax-free shop at which the tax-free sale procedures pertaining to tax-exempt goods transferred at that sales outlet to persons eligible for tax-free purchase, and the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, are carried out only by vending machines installed at that sales outlet; the same applies in Article 18-5, paragraph (2), item (ii)): the case where all of the following requirements are satisfied:
that the requirement listed in (a) of the preceding item is satisfied;
前号イに掲げる要件を満たすこと。
that the sales outlet has installed only a single vending machine (limited to one designated by the Commissioner of the National Tax Agency in consultation with the Commissioner of the Japan Tourism Agency) that satisfies the standards established by the Minister of Finance as the standards for vending machines having the function of carrying out the tax-free sale procedures and the provision of purchase record information.
When the district director makes a disposition under Article 8, paragraph (8) of the Act or a disposition under the preceding paragraph, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
A business operator that has obtained the permission under Article 8, paragraph (7) of the Act must, when it intends to cease receiving the application of paragraph (1) of that Article at the tax-free shop pertaining to the permission, submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to cease and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the permission under paragraph (7) of that Article ceases to be effective as of that day.
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tax-exempt goodsmachine translation
「免税対象物品」
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
Defined inArticle 18, paragraph (2)· applies only in this provision and in Articles 18 to 18-3
person eligible for tax-free purchasemachine translation
「免税購入対象者」
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 18, paragraph (2)· applies only in this provision and in Articles 18 to 18-3
purchase record informationmachine translation
「購入記録情報」
In Articles 18 to 18-5, purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
Defined inArticle 18, paragraph (7)· applies only in this provision and in Articles 18 to 18-5
customs confirmation informationmachine translation
「税関確認情報」
In Articles 18 to 18-4, customs confirmation information as Article 8, paragraph (3) of the Consumption Tax Act defines it: the electromagnetic record (電磁的記録) in which a Director-General of Customs (税関長) records having checked a tax-free purchase against the purchase record information (購入記録情報) sent to customs, provided to the Commissioner of the National Tax Agency (国税庁長官) and passed on by the Commissioner to the operator of the tax-free shop (輸出物品販売場).
Defined inArticle 18, paragraph (9)· applies only in this provision and in Articles 18 to 18-4
general-type tax-free shopmachine translation
「一般型輸出物品販売場」
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), the kind of shop item (ii) of Article 18-2, paragraph (2) deals with.
Defined inArticle 18-2, paragraph (2), item (i)· applies only in this provision and in Article 18-3; and Article 18-5, paragraph (2), item (i)
tax-free sale proceduresmachine translation
「免税販売手続」
Up to Article 18-5, the procedures a business operator running a tax-free shop (輸出物品販売場) follows to have Article 8, paragraph (1) of the Consumption Tax Act exempt a sale, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information under paragraph (4) of that Article.
Defined inArticle 18-2, paragraph (2), item (i), (b)· applies only in this provision and in Articles 18-2 to 18-5
provision, etc.machine translation
「提供等」
Up to Article 18-5, the provision of purchase record information (購入記録情報) under the first sentence of Article 8, paragraph (2) of the Consumption Tax Act together with the receipt of customs confirmation information (税関確認情報) under the second sentence of paragraph (3) of that Article.
Defined inArticle 18-2, paragraph (2), item (i), (b)· applies only in this provision and in Articles 18-2 to 18-5
vending-machine-type tax-free shopmachine translation
「自動販売機型輸出物品販売場」
In Article 18-2, paragraph (2), item (ii) and Article 18-5, paragraph (2), item (ii), a tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) for goods sold to tax-free buyers (免税購入対象者), and the sending of purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act, are carried out only by a vending machine installed there.
Defined inArticle 18-2, paragraph (2), item (ii)· applies only in this provision and in Article 18-5, paragraph (2), item (ii)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.