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Article 10Matters to Be Stated in the Written Application for Approval by a Business Operator Intending to Set Up a Temporary Sales Outlet, etc.

第十条(臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等)

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (1) of the Order are the following matters:

令第十八条の五第一項に規定する財務省令で定める事項は、次に掲げる事項とする。

the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

申請者の氏名等、納税地及び法人番号(法人番号を有しない者にあつては、氏名等及び納税地)

the applicant's e-mail address;

申請者の電子メールアドレス

an outline of the temporary sales outlet that is planned to be set up;

設置を予定している臨時販売場の概要

where the work relating to the provision, etc. of purchase record information for that temporary sales outlet is to be entrusted to an approved transmission business operator, the name of that approved transmission business operator and the identification code notified pursuant to the provisions of paragraph (3) of the preceding Article;

当該臨時販売場に係る購入記録情報の提供等に係る事務を承認送受信事業者に委託して行わせる場合には、当該承認送受信事業者の氏名又は名称及び前条第三項の規定により通知を受けた識別符号

any other matters for reference.

その他参考となるべき事項

When the district director grants the approval under Article 8, paragraph (10) of the Act, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.

税務署長は、法第八条第十項の承認をするときは、その承認に係る事業者に対し、当該承認に係る識別符号を通知する。

The matters specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following matters:

法第八条第九項に規定する財務省令で定める事項は、次に掲げる事項とする。

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

届出者の氏名等、納税地及び法人番号(法人番号を有しない者にあつては、氏名等及び納税地)

the name of that temporary sales outlet (where that temporary sales outlet is a temporary sales outlet deemed to be a vending-machine-type tax-free shop, the information for identifying the vending machine; the same applies in paragraph (5), item (iii)) and its location;

当該臨時販売場の名称(当該臨時販売場が自動販売機型輸出物品販売場とみなされる臨時販売場である場合には、その自動販売機を識別するための情報。第五項第三号において同じ。)及び所在地

where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, the name and place for tax payment of that approved tax-free procedure business operator;

一般型輸出物品販売場とみなされる当該臨時販売場において譲渡する免税対象物品に係る免税販売手続に係る事務を承認免税手続事業者に委託して行わせる場合には、当該承認免税手続事業者の氏名又は名称及び納税地

any other matters for reference.

その他参考となるべき事項

The documents specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following documents:

法第八条第九項に規定する財務省令で定める書類は、次に掲げる書類とする。

a document certifying that that temporary sales outlet will be set up at the location prescribed in item (ii) of the preceding paragraph;

前項第二号に規定する所在地に当該臨時販売場を設置することを証する書類

where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;

一般型輸出物品販売場とみなされる当該臨時販売場において譲渡する免税対象物品に係る免税販売手続に係る事務を承認免税手続事業者に委託して行わせる場合には、その委託に関する契約書の写し

any other documents for reference.

その他参考となるべき書類

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (5) of the Order are the following matters:

令第十八条の五第五項に規定する財務省令で定める事項は、次に掲げる事項とする。

the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

届出者の氏名等、納税地及び法人番号(法人番号を有しない者にあつては、氏名等及び納税地)

the content of the change;

変更の内容

the name and location of that temporary sales outlet;

当該臨時販売場の名称及び所在地

the period during which the notifier intends to set up that temporary sales outlet, as stated in the written notification under Article 8, paragraph (9) of the Act relating to that temporary sales outlet;

当該臨時販売場に係る法第八条第九項の届出書に記載した当該臨時販売場を設置しようとする期間

any other matters for reference.

その他参考となるべき事項

A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:

法第八条第十項の承認を受けた事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく、その旨及び次に掲げ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。

the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

届出者の氏名等、納税地及び法人番号(法人番号を有しない者にあつては、氏名等及び納税地)

the details of the change;

変更の内容

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (6) of the Order are the following:

令第十八条の五第六項に規定する財務省令で定める事項は、次に掲げる事項とする。

the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

届出者の氏名等、納税地及び法人番号(法人番号を有しない者にあつては、氏名等及び納税地)

any other matters for reference.

その他参考となるべき事項

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