A business operator that operates a general-type tax-free shop may have the work pertaining to the tax-free sale procedures of the general-type tax-free shop carried out, by entrusting it to a business operator that has received the approval under the following paragraph (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Act; referred to as an "approved tax-free procedure business operator" in this Article and in paragraph (4), item (iii) of the following Article), at the tax-free procedure counter pertaining to the approval (meaning the facilities and equipment by which an approved tax-free procedure business operator carries out the tax-free sale procedures of other business operators; the same applies in this Article). In this case, the business operator that operates the general-type tax-free shop must take the following measures:
一般型輸出物品販売場を経営する事業者は、当該一般型輸出物品販売場の免税販売手続に係る事務を、次項の規定による承認を受けた事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条第四項第三号において「承認免税手続事業者」という。）の当該承認に係る免税手続カウンター（承認免税手続事業者が他の事業者の免税販売手続を行うための施設設備をいう。以下この条において同じ。）において、当該承認免税手続事業者に委託して行わせることができる。この場合において、当該一般型輸出物品販売場を経営する事業者は、次に掲げる措置を講じなければならない。
measures to enable confirmation that the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter are identical to the tax-exempt goods transferred at the general-type tax-free shop;
当該免税手続カウンターにおいて免税販売手続を行う免税対象物品が当該一般型輸出物品販売場において譲渡した免税対象物品と同一であることを確認できるようにするための措置
measures to enable confirmation that tax-free sale procedures have not yet been carried out for the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter;
provision of other information necessary for the tax-free sale procedures carried out at the tax-free procedure counter.
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the tax-free sale procedures of a general-type tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment for each tax-free procedure counter it establishes.
前項の規定により委託を受けて一般型輸出物品販売場の免税販売手続に係る事務を行おうとする事業者は、その設置する免税手続カウンターごとに、その納税地を所轄する税務署長の承認を受けなければならない。
A business operator that intends to obtain the approval under the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the tax-free procedure counter it intends to establish and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the tax-free sale procedures to be carried out at that tax-free procedure counter 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, approve the application where all of the following requirements are satisfied, and dismiss the application where any of those requirements is not satisfied:
税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次に掲げる要件の全てを満たすときはその申請を承認し、当該要件のいずれかを満たさないときはその申請を却下する。
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 has established the necessary system for properly carrying out the tax-free sale procedures at the tax-free procedure counter;
the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or as an approved transmission business operator provided for in Article 18-4, paragraph (1) has been rescinded pursuant to the following paragraph or paragraph (5) of the following Article, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved tax-free procedure business operator that establishes a tax-free procedure counter.
The district director may rescind the approval under paragraph (2) pertaining to an approved tax-free procedure business operator where the approved tax-free procedure business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the tax-free sale procedures at the tax-free procedure counter pertaining to the approval under paragraph (2) is found to be particularly inappropriate.
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
An approved tax-free procedure business operator must, when it intends to abolish a tax-free procedure counter pertaining to the approval under paragraph (2), submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to abolish it and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
Where the amounts of consideration provided for in Article 28, paragraph (1) of the Act (referred to as the "amount to be combined" in this paragraph) for tax-exempt goods transferred on the same day to the same person eligible for tax-free purchase at multiple general-type tax-free shops are totaled and tax-free sale procedures are carried out for them at one tax-free procedure counter, and the total amount is 5,000 yen or more, the amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act at each of those general-type tax-free shops is, notwithstanding Article 18, paragraph (4), the amount to be combined pertaining to each of those general-type tax-free shops.
An approved tax-free procedure business operator that has carried out work pertaining to tax-free sale procedures upon entrustment under paragraph (1) must provide, to the business operator that operates the general-type tax-free shop pertaining to those tax-free sale procedures, the information necessary for that business operator to carry out the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act.
An approved tax-free procedure business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the tax-free sale procedures separately for each general-type tax-free shop for which it carries out such work upon entrustment under paragraph (1), and retain the records it has created.
承認免税手続事業者は、財務省令で定めるところにより、第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、当該免税販売手続に係る事務に関し記録を作成し、その作成した記録を保存しなければならない。
Read this with the articles around it
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
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
tax-free procedure countermachine translation
「免税手続カウンター」
In Article 18-3, the facilities that an approved tax-free procedure business operator (承認免税手続事業者) uses to carry out the tax-free sale procedures (免税販売手続) for other business operators' tax-free shops.
Defined inArticle 18-3, paragraph (1)· applies only in this article
approved tax-free procedure business operatormachine translation
「承認免税手続事業者」
In Articles 18-3 and 18-4, a business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
Short name set inArticle 18-3, paragraph (1)· applies only in this article and in Article 18-4, paragraph (4), item (iii)
amount to be combinedmachine translation
「合算対象額」
In Article 18-3, paragraph (8), the consideration under Article 28, paragraph (1) of the Consumption Tax Act for tax-exempt goods (免税対象物品) sold on the same day to the same person eligible for tax-free purchase (免税購入対象者) at each of several general-type tax-free shops (一般型輸出物品販売場), which may be added together when one tax-free procedure counter (免税手続カウンター) carries out their tax-free sale procedures.
Short name set inArticle 18-3, paragraph (8)· applies only in this paragraph
approved transmission business operatormachine translation
「承認送受信事業者」
In Article 18-4, a business operator, other than one exempt from consumption tax, approved under paragraph (2) of that Article, to whom a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Short name set inArticle 18-4, paragraph (1)· applies only in this article
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.