Supplementary Provisions, Article 4Transitional Measures Concerning Tax-Free Sale Procedures, etc. Conducted at Tax-Free Shops
第四条（輸出物品販売場で行う免税販売手続等に関する経過措置）
The provisions of Articles 18 through 18-4 of the New Order apply to taxable transfers, etc. of assets made on or after April 1, 2020, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
新令第十八条から第十八条の四までの規定は、令和二年四月一日以後に行われる課税資産の譲渡等について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
With regard to the retention, pursuant to Article 18, paragraph (9) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Order" in paragraph (4), the following Article, and Article 20-2 of the Supplementary Provisions), of a copy of a passport, etc. (meaning the copy of a passport, etc. prescribed in Article 18, paragraph (2), item (i), (c) of the Former Order, and including the electronic or magnetic record prescribed in paragraph (4) of that Article that has been provided pursuant to the provisions of that paragraph; the same applies in paragraph (4)) submitted by March 31, 2020 pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order, the provisions then in force continue to govern.
With regard to the tax-free sale procedures prescribed in Article 18, paragraph (6) of the New Order that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order is to carry out pursuant to the provisions of Article 18 and Article 18-3 of the New Order, the provisions then in force may continue to govern during the period from April 1, 2020 to September 30, 2021.
新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が新令第十八条及び第十八条の三の規定により行うこととされる新令第十八条第六項に規定する免税販売手続は、令和二年四月一日から令和三年九月三十日までの間は、なお従前の例によることができる。
With regard to the retention, pursuant to Article 18, paragraph (9) of the Former Order, of a copy of a passport, etc. submitted pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order in the case where the provisions then in force may continue to govern pursuant to the provisions of the preceding paragraph during the period from April 1, 2020 to September 30, 2021, the provisions then in force continue to govern.
A business operator who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order may, even before April 1, 2020, make the notification under the provisions of paragraph (6) of that Article in accordance with the provisions of that paragraph.
新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者は、令和二年四月一日前においても、同条第六項の規定の例により、同項の規定による届出を行うことができる。
A business operator who intends to obtain the approval under Article 18-4, paragraph (4) of the New Order may, even before April 1, 2020, submit the written application under paragraph (5) of that Article in accordance with the provisions of that paragraph.
新令第十八条の四第四項の承認を受けようとする事業者は、令和二年四月一日前においても、同条第五項の規定の例により、同項の申請書を提出することができる。
When the written application under the preceding paragraph has been submitted, the district director may, even before April 1, 2020, in accordance with the provisions of Article 18-4, paragraphs (6) through (8) of the New Order, grant the approval under the provisions of paragraph (6) of that Article, rescind the approval under the provisions of paragraph (7) of that Article, and give the notice under the provisions of paragraph (8) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, an approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on that day.
税務署長は、前項の規定による申請書の提出があった場合には、令和二年四月一日前においても、新令第十八条の四第六項から第八項までの規定の例により、同条第六項の規定による承認、同条第七項の規定による承認の取消し及び同条第八項の規定による通知（以下この項において「承認等」という。）をすることができる。この場合において、これらの規定の例によりされた承認等は、同日においてこれらの規定により行われたものとみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 3, paragraph (1)
copy of a passport, etc.machine translation
「旅券等の写し」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a copy of a passport, etc. (旅券等) that the operator of a tax-free shop received from a non-resident buyer under Article 18, paragraph (2), item (i), (c) of the Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of that Cabinet Order amended it, including an electromagnetic record (電磁的記録) of the information identifying the non-resident that paragraph (4) of that Article let the buyer provide in place of the copy.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (4)
Former Ordermachine translation
「旧令」
The Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of Cabinet Order No. 135 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (4); and Supplementary Provisions, Articles 5 and 20-2
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 4, paragraph (3)
approval, etc.machine translation
「承認等」
In Article 4, paragraph (7) of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, an approval under Article 18-4, paragraph (6), its revocation under paragraph (7) and a notice under paragraph (8) of the Order for Enforcement of the Consumption Tax Act as that Cabinet Order amended it, which the district director of the tax office (税務署長) may give before 1 April 2020.
Short name set inSupplementary Provisions, Article 4, paragraph (7)· applies only in this paragraph
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.