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Article 18-3Approved Tax-Free Procedure Business Operator

第十八条の三(承認免税手続事業者)

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;

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について、まだ免税販売手続が行われていないことを確認できるようにするための措置

provision of other information necessary for the tax-free sale procedures carried out at the tax-free procedure counter.

その他当該免税手続カウンターにおいて行う免税販売手続に必要な情報の提供

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.

前項の承認を受けようとする事業者は、設置しようとする免税手続カウンターの所在地その他の財務省令で定める事項を記載した申請書に当該免税手続カウンターで行う免税販売手続に係る事務の概要を記載した書類その他の財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出しなければならない。

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;

当該免税手続カウンターにおいて免税販売手続を適正に実施するための必要な体制を整備していること。

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.

当該事業者が、法第八条第八項の規定により輸出物品販売場の許可を取り消され、又は次項若しくは次条第五項の規定により承認免税手続事業者若しくは同条第一項に規定する承認送受信事業者の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他免税手続カウンターを設置する承認免税手続事業者として特に不適当と認められる事情がないこと。

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.

税務署長は、承認免税手続事業者が消費税に関する法令の規定に違反した場合又は第二項の承認に係る免税手続カウンターにおける免税販売手続の状況が特に不適当と認められる場合には、当該承認免税手続事業者に係る同項の承認を取り消すことができる。

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.

承認免税手続事業者は、第二項の承認に係る免税手続カウンターを廃止しようとするときは、その廃止しようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。

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.

一の免税手続カウンターにおいて、複数の一般型輸出物品販売場において同一の日に同一の免税購入対象者に対して譲渡された免税対象物品につきその法第二十八条第一項に規定する対価の額(以下この項において「合算対象額」という。)を合計して免税販売手続を行う場合であつて、その合計した額が五千円以上であるときは、当該一般型輸出物品販売場のそれぞれにおける法第八条第一項に規定する政令で定める金額は、第十八条第四項の規定にかかわらず、当該一般型輸出物品販売場のそれぞれに係る合算対象額とする。

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.

承認免税手続事業者は、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つた場合には、当該免税販売手続に係る一般型輸出物品販売場を経営する事業者に対し、当該一般型輸出物品販売場を経営する事業者が法第八条第二項前段の規定による購入記録情報の提供を行うために必要な情報を提供しなければならない。

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。

Article 18-4Approved Transmission Business Operator

第十八条の四(承認送受信事業者)

A business operator that operates a tax-free shop may have the work pertaining to the provision, etc. of purchase record information of the 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 transmission business operator" in this Article). In this case, the business operator that operates the tax-free shop must provide the information necessary for carrying out the provision, etc. of purchase record information to the approved transmission business operator.

輸出物品販売場を経営する事業者は、当該輸出物品販売場の購入記録情報の提供等に係る事務を、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。以下この条において「承認送受信事業者」という。)に委託して行わせることができる。この場合において、当該輸出物品販売場を経営する事業者は、購入記録情報の提供等を行うために必要な情報を当該承認送受信事業者に提供しなければならない。

A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the provision, etc. of purchase record information of a tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment.

前項の規定により委託を受けて輸出物品販売場の購入記録情報の提供等に係る事務を行おうとする事業者は、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 an outline of the information system used for the provision, etc. of purchase record information and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the provision, etc. of purchase record information and other documents specified by Ministry of Finance Order.

前項の承認を受けようとする事業者は、購入記録情報の提供等に使用する情報システムの概要その他の財務省令で定める事項を記載した申請書に当該購入記録情報の提供等に係る事務の概要を記載した書類その他の財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出しなければならない。

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 provision, etc. of purchase record information;

購入記録情報の提供等を適正に実施するための必要な体制を整備していること。

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 an approved transmission business operator has been rescinded pursuant to paragraph (5) of the preceding Article or the following paragraph, 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 transmission business operator that carries out, upon entrustment under paragraph (1), the work pertaining to the provision, etc. of purchase record information.

当該事業者が、法第八条第八項の規定により輸出物品販売場の許可を取り消され、又は前条第五項若しくは次項の規定により承認免税手続事業者若しくは承認送受信事業者の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他第一項の規定により委託を受けて購入記録情報の提供等に係る事務を行う承認送受信事業者として特に不適当と認められる事情がないこと。

The district director may rescind the approval under paragraph (2) pertaining to an approved transmission business operator where the approved transmission business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the provision, etc. of purchase record information for which it carries out the work upon entrustment under paragraph (1) is found to be particularly inappropriate.

税務署長は、承認送受信事業者が消費税に関する法令の規定に違反した場合又は第一項の規定により委託を受けて事務を行う購入記録情報の提供等の状況が特に不適当と認められる場合には、当該承認送受信事業者に係る第二項の承認を取り消すことができる。

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 transmission business operator must, when it intends to discontinue the business 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 discontinue 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.

承認送受信事業者は、第二項の承認に係る事業を廃止しようとするときは、その廃止しようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。

The provisions of Article 18, paragraph (8) apply mutatis mutandis to the provision of purchase record information for which an approved transmission business operator carries out the work upon entrustment under paragraph (1).

第十八条第八項の規定は、承認送受信事業者が第一項の規定により委託を受けて事務を行う購入記録情報の提供について準用する。

Where an approved transmission business operator has, in respect of a tax-free shop for which it carries out the work upon entrustment under paragraph (1), made the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act or received customs confirmation information pursuant to the second sentence of paragraph (3) of that Article, it must provide that purchase record information or customs confirmation information to the business operator that operates the tax-free shop.

承認送受信事業者は、第一項の規定により委託を受けて事務を行う輸出物品販売場に係る法第八条第二項前段の規定による購入記録情報の提供又は同条第三項後段の規定による税関確認情報の受領をした場合には、当該購入記録情報又は当該税関確認情報を当該輸出物品販売場を経営する事業者に提供しなければならない。

An approved transmission business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the provision, etc. of purchase record information that it carries out upon entrustment under paragraph (1), and retain the records it has created.

承認送受信事業者は、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行う購入記録情報の提供等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。

Article 18-5Procedures for Applying for Approval by Business Operators Intending to Establish Temporary Sales Outlets, etc.

第十八条の五(臨時販売場を設置しようとする事業者に係る承認の申請手続等)

A business operator that intends to obtain the approval under Article 8, paragraph (10) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the temporary sales outlets it plans to establish (meaning the temporary sales outlets provided for in Article 8, paragraph (9) of the Act that are deemed to be tax-free shops provided for in paragraph (7) of that Article pursuant to paragraph (9) of that Article; the same applies in this Article) and other matters specified by Ministry of Finance Order.

法第八条第十項の承認を受けようとする事業者は、設置を予定している臨時販売場(同条第九項の規定により同条第七項に規定する輸出物品販売場とみなされる同条第九項に規定する臨時販売場をいう。以下この条において同じ。)の概要その他の財務省令で定める事項を記載した申請書を、その納税地を所轄する税務署長に提出しなければならない。

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 business operator listed in the following items, grant the approval under Article 8, paragraph (10) 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:

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、次の各号に掲げる事業者の区分に応じ、当該各号に定める場合に該当するときは法第八条第十項の承認をし、当該場合に該当しないときはその申請を却下する。

a business operator that intends to establish a temporary sales outlet that is deemed to be a general-type tax-free shop: the case where all of the following requirements are satisfied:

一般型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 次に掲げる要件の全てを満たす場合

that the business operator has established the necessary system for accurately carrying out the work pertaining to the tax-free sale procedures and the provision, etc. of purchase record information at the temporary sales outlet;

臨時販売場における免税販売手続及び購入記録情報の提供等に係る事務を的確に遂行するための必要な体制が整備されている事業者であること。

that 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 (excluding the part pertaining to ), or whose approval under Article 8, paragraph (10) of the Act has been rescinded pursuant to the following paragraph (excluding the part pertaining to item (iii)), and for whom three years have not elapsed from the day of the rescission, and that there are no other circumstances found to make it particularly inappropriate as a business operator that establishes a temporary sales outlet;

法第八条第八項(に係る部分を除く。)の規定により輸出物品販売場の許可を取り消され、又は次項(第三号に係る部分を除く。)の規定により同条第十項の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他臨時販売場を設置する事業者として特に不適当と認められる事情がないこと。

that the business operator has obtained the permission under Article 8, paragraph (7) of the Act for a general-type tax-free shop.

一般型輸出物品販売場に係る法第八条第七項の許可を受けている事業者であること。

a business operator that intends to establish a temporary sales outlet that is deemed to be a vending-machine-type tax-free shop: the case where the requirements listed in (a) and (b) of the preceding item are satisfied.

自動販売機型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 前号イ及びロに掲げる要件を満たす場合

The district director may rescind the approval where a business operator that has obtained the approval under Article 8, paragraph (10) of the Act falls under any of the cases listed in the following items:

税務署長は、法第八条第十項の承認を受けた事業者が次の各号に掲げる場合のいずれかに該当するときは、当該承認を取り消すことができる。

where it has violated the provisions of laws and regulations concerning consumption tax;

消費税に関する法令の規定に違反した場合

where the status of the tax-free sale procedures at the temporary sales outlet is found to be particularly inappropriate;

臨時販売場における免税販売手続の状況が特に不適当と認められる場合

where, owing to a deficiency in or false entry in the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act, or other circumstances, the confirmation of the director-general of the customs house under paragraph (1) of that Article is found to be hindered.

法第八条第二項前段の規定により提供された購入記録情報に不備又は不実の記録があることその他の事情により同条第一項の税関長の確認に支障があると認められる場合

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。

A business operator that has submitted the written notification provided for in Article 8, paragraph (9) of the Act must, when there is a change in the matters stated in the written notification, submit without delay to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order. In this case, where there has been a change making the period provided for in that paragraph a period exceeding seven months, the provisions of that paragraph apply only to the period before the change.

法第八条第九項に規定する届出書を提出した事業者は、当該届出書に記載した事項に変更があつたときは、遅滞なく、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、同項に規定する期間を七月を超える期間とする変更があつたときは、変更前の期間に限り、同項の規定の適用があるものとする。

A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when it intends to cease establishing the temporary sales outlet pertaining to the approval, 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 approval under that paragraph ceases to be effective as of that day.

法第八条第十項の承認を受けた事業者は、当該承認に係る臨時販売場の設置をやめようとするときは、そのやめようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。

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