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);
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);
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;
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);
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;
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:
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);
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);
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
tax-exempt goodsmachine translation
「免税対象物品」
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
Defined inArticle 6-3, paragraph (1), item (i)· applies only in this provision and in Articles 6-3 to 10
temporary sales outletmachine translation
「臨時販売場」
A temporary sales outlet as Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act uses the term: one that Article 8, paragraph (9) of the Consumption Tax Act treats as a tax-free shop (輸出物品販売場).
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Article 10
vending-machine-type tax-free shopmachine translation
「自動販売機型輸出物品販売場」
A tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) and the provision of purchase record information (購入記録情報) for goods sold tax-free are carried out only by a vending machine installed there, as Article 18-2, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Articles 6-4 to 10
name, etc.machine translation
「氏名等」
The name of an applicant, or, for a body, its name together with the name of its representative.
Short name set inArticle 7, paragraph (1), item (i)· applies only in this provision and in Articles 7 to 10
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
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), as Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
tax-free sale proceduresmachine translation
「免税販売手続」
The procedures a business operator running a tax-free shop (輸出物品販売場) follows to have a sale exempted under Article 8, paragraph (1) of the Consumption Tax Act, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines them.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
approved tax-free procedure business operatormachine translation
「承認免税手続事業者」
A business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) of the Order for Enforcement of the Consumption Tax Act to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
approved transmission business operatormachine translation
「承認送受信事業者」
A business operator, other than one exempt from consumption tax, approved under Article 18-4, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, to which a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
provision, etc. of purchase record informationmachine translation
「購入記録情報の提供等」
Sending purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act and receiving customs confirmation information (税関確認情報) under paragraph (3) of that Article, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
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.