Supplementary Provisions, Article 2Transitional Measures Concerning Permission, etc. for Tax-Free Shops
第二条（輸出物品販売場の許可等に関する経過措置）
A sales outlet that holds, as of October 31, 2026, the permission (referred to as the "former permission" in the following paragraph) under Article 8, paragraph (7) of the Consumption Tax Act prior to amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") pertaining to a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act prior to amendment (hereinafter referred to as the "Former Order") or a procedure-entrustment-type tax-free shop prescribed in item (ii) of that paragraph is deemed, on November 1, 2026, to be a sales outlet that has received the permission under Article 8, paragraph (7) of the Consumption Tax Act after amendment by the provisions of Article 5 of the Amending Act (referred to as the "New Act" in paragraph (5)) pertaining to a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after amendment (hereinafter in this Article and paragraph (4) of the following Article referred to as the "New Order").
令和八年十月三十一日において改正前の消費税法施行令（以下「旧令」という。）第十八条の二第二項第一号に規定する一般型輸出物品販売場又は同項第二号に規定する手続委託型輸出物品販売場に係る所得税法等の一部を改正する法律（令和七年法律第十三号。以下「改正法」という。）第五条の規定による改正前の消費税法（以下「旧法」という。）第八条第七項の許可（次項において「旧許可」という。）を受けている販売場は、同年十一月一日において改正後の消費税法施行令（以下この条及び次条第四項において「新令」という。）第十八条の二第二項第一号に規定する一般型輸出物品販売場に係る改正法第五条の規定による改正後の消費税法（第五項において「新法」という。）第八条第七項の許可を受けた販売場とみなす。
Notwithstanding the preceding paragraph, where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) that operates a tax-free shop that holds the former permission (meaning a tax-free shop prescribed in Article 8, paragraph (7) of the Former Act; the same applies hereinafter in this paragraph and paragraph (6)) has not, as of October 31, 2026, made the notification of the method of provision pertaining to that tax-free shop under Article 18, paragraph (7) of the Former Order, that former permission ceases to be effective on that day.
前項の規定にかかわらず、旧許可を受けている輸出物品販売場（旧法第八条第七項に規定する輸出物品販売場をいう。以下この項及び第六項において同じ。）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、令和八年十月三十一日において当該輸出物品販売場に係る旧令第十八条第七項の規定による提供の方法の届出をしていないときは、当該旧許可は、同日限りその効力を失う。
An approved tax-free procedure business operator prescribed in Article 18-2, paragraph (7) of the Former Order that holds, as of October 31, 2026, the approval under that paragraph is deemed, on November 1, 2026, to have received the approval under Article 18-3, paragraph (2) of the New Order for each tax-free procedure counter prescribed in Article 18-2, paragraph (2), item (ii) of the Former Order pertaining to that approval.
令和八年十月三十一日において旧令第十八条の二第七項の規定による承認を受けている同項に規定する承認免税手続事業者は、同年十一月一日において当該承認に係る同条第二項第二号に規定する免税手続カウンターごとに新令第十八条の三第二項の承認を受けたものとみなす。
An approved transmission business operator prescribed in Article 18-4, paragraph (4) of the Former Order that holds, as of October 31, 2026, the approval under that paragraph is deemed, on November 1, 2026, to have received the approval under Article 18-4, paragraph (2) of the New Order.
令和八年十月三十一日において旧令第十八条の四第四項の規定による承認を受けている同項に規定する承認送信事業者は、同年十一月一日において新令第十八条の四第二項の承認を受けたものとみなす。
A business operator that holds, as of October 31, 2026, the approval under Article 8, paragraph (10) of the Former Act (referred to as the "former approval" in the following paragraph) pertaining to a temporary sales outlet deemed to be a general-type tax-free shop or a procedure-entrustment-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the Former Order is deemed, on November 1, 2026, to have received the approval under Article 8, paragraph (10) of the New Act pertaining to a temporary sales outlet deemed to be a general-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the New Order.
令和八年十月三十一日において旧令第十八条の五第二項第一号に規定する一般型輸出物品販売場又は手続委託型輸出物品販売場とみなされる臨時販売場に係る旧法第八条第十項の承認（次項において「旧承認」という。）を受けている事業者は、同年十一月一日において新令第十八条の五第二項第一号に規定する一般型輸出物品販売場とみなされる臨時販売場に係る新法第八条第十項の承認を受けたものとみなす。
Notwithstanding the preceding paragraph, where a business operator that holds the former approval has not, as of October 31, 2026, made the notification of the method of provision under Article 18, paragraph (7) of the Former Order pertaining to a temporary sales outlet prescribed in Article 8, paragraph (9) of the Former Act that is deemed to be a tax-free shop pursuant to that paragraph, that former approval ceases to be effective on that day.
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, short name for Act No. 13 of 2025, which partially amended the Income Tax Act and other laws.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 125 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 3, paragraph (4)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 5 of Act No. 13 of 2025, which partially amended the Income Tax Act and other laws.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (5)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 125 of 2025 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 5 of Act No. 13 of 2025, which partially amended the Income Tax Act and other laws, amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
former permissionmachine translation
「旧許可」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, the permission of the district tax office (税務署長) under Article 8, paragraph (7) of the Consumption Tax Act as it stood before Article 5 of Act No. 13 of 2025 amended it, for a shop to sell tax-free as a general-type or procedure-entrustment-type tax-free shop (一般型輸出物品販売場, 手続委託型輸出物品販売場) under Article 18-2, paragraph (2), items (i) and (ii) of the Order for Enforcement of the Consumption Tax Act as it stood before that Cabinet Order; a shop holding it on 31 October 2026 is treated as holding permission as a general-type tax-free shop under the amended rules from 1 November 2026.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (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 2, paragraph (2)
tax-free shopmachine translation
「輸出物品販売場」
In Article 2, paragraphs (2) and (6) of the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, a tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act as it stood before Article 5 of Act No. 13 of 2025 amended it (旧法): a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods to persons eligible for tax-free purchase (免税購入対象者) by the method that Article sets.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 2, paragraph (6)
former approvalmachine translation
「旧承認」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 125 of 2025, the approval of the district tax office (税務署長) under Article 8, paragraph (10) of the Consumption Tax Act as it stood before Article 5 of Act No. 13 of 2025 amended it, held on 31 October 2026 by a business operator for a temporary sales outlet (臨時販売場) treated as a general-type or procedure-entrustment-type tax-free shop (一般型輸出物品販売場, 手続委託型輸出物品販売場) under Article 18-5, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act as it stood before that Cabinet Order; the operator is treated as holding the corresponding approval under the amended rules from 1 November 2026.
Short name set inSupplementary Provisions, Article 2, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (6)