①The persons specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act are the following persons:

②The method specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is a method by which a person eligible for tax-free purchase (meaning a person eligible for tax-free purchase provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) satisfies the requirements listed in item (i) (in the case of a person listed in item (i) of the preceding paragraph, the requirements listed in items (i) and (ii)) on the day on which the person takes delivery of tax-exempt goods (meaning tax-exempt goods provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) at a tax-free shop (meaning a tax-free shop provided for in Article 8, paragraph (7) of the Act (including one deemed to be a tax-free shop pursuant to paragraph (9) of that Article); the same applies through Article 18-4 and in Article 18-5, paragraph (2), item (i), (b)).

③A business operator who operates a tax-free shop must explain to a person eligible for tax-free purchase who purchases tax-exempt goods at the tax-free shop by the method provided for in the preceding paragraph the matters specified by Ministry of Finance Order, such as that, in the case where the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act has been received, the tax-exempt goods must be exported without delay.

④The amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is 5,000 yen.

⑤A person eligible for tax-free purchase (including a person who has ceased to fall under a person eligible for tax-free purchase after purchasing by the method provided for in paragraph (2) at a tax-free shop; the same applies in this paragraph) is, when departing from Japan, to present the passport held by the person eligible for tax-free purchase to the director-general of the customs house having jurisdiction over the port of departure, or to provide information pertaining to the passport, and receive the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act.

⑥The electronic or magnetic records specified by Cabinet Order as provided for in Article 8, paragraph (2) of the Act are electronic or magnetic records in which are recorded the information provided for in the items of paragraph (2) that has been provided by a person eligible for tax-free purchase who purchases tax-exempt goods, and the matters specified by Ministry of Finance Order as information on the fact of purchase, such as the date of purchase, the name and the value of the tax-exempt goods.

⑦The provision of purchase record information (meaning purchase record information provided for in Article 8, paragraph (2) of the Act; the same applies through Article 18-5) that a business operator who operates a tax-free shop makes pursuant to the first sentence of Article 8, paragraph (2) of the Act is to be made by a method specified by Ministry of Finance Order as a method using an electronic data processing system connecting, by telecommunications lines, the computers (including input/output devices; the same applies in this paragraph) used by the National Tax Agency and customs with the computers used by the business operator. In this case, the purchase record information is deemed to have reached the Commissioner of the National Tax Agency at the time when it is recorded in a file kept in the computers used by the National Tax Agency and customs.

⑧A business operator who operates a tax-free shop must, when providing purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, take measures to make clear the name of the business operator by the method specified by the Commissioner of the National Tax Agency.

⑨The provision of purchase record information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (2) of the Act, the provision of customs confirmation information (meaning customs confirmation information provided for in Article 8, paragraph (3) of the Act; the same applies through Article 18-4) that a director-general of a customs house makes pursuant to the first sentence of Article 8, paragraph (3) of the Act, and the provision of customs confirmation information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (3) of the Act, are to be made by a method using the electronic data processing system provided for in paragraph (7).

⑩A business operator who operates a tax-free shop and intends to receive the application of Article 8, paragraph (1) of the Act must organize the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act and the customs confirmation information provided pursuant to the second sentence of Article 8, paragraph (3) of the Act, and retain them (limited to retention by a method specified by Ministry of Finance Order) at its place for tax payment or at the location of an office, place of business or similar place pertaining to the transactions, for seven years from the day on which two months (one month, in the case where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which the transfer under Article 8, paragraph (1) of the Act was made.

⑪Matters concerning the information provided for in the items of paragraph (2) that is to be provided pursuant to the provisions of the items of paragraph (2), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Ministry of Finance Order.

①A 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.

②Where 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:

③When 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.

④A 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.