Article 7Matters to Be Stated in the Written Application for Permission for a Tax-Free Shop, etc.
第七条(輸出物品販売場の許可申請書の記載事項等)
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following matters:
令第十八条の二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 (including the name of the representative; hereinafter through Article 10 referred to as "name, etc."), place for tax payment, and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (for a person that has no corporate number, name, etc. and place for tax payment);
申請者の氏名又は名称(代表者の氏名を含む。以下第十条までにおいて「氏名等」という。)、納税地及び法人番号(行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項(定義)に規定する法人番号をいう。以下同じ。)(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
the location of the sales outlet for which the applicant seeks to obtain that permission;
当該許可を受けようとする販売場の所在地
the matters specified respectively below, according to the following categories of permission for a tax-free shop (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act; the same applies hereinafter in this Article):
次に掲げる輸出物品販売場(法第八条第七項に規定する輸出物品販売場をいう。以下この条において同じ。)の許可の区分に応じ、それぞれ次に定める事項
permission for a general-type tax-free shop (meaning the general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order; the same applies hereinafter through Article 10): where the work relating to the tax-free sale procedures (meaning the tax-free sale procedures prescribed in (b) of that item; the same applies hereinafter through that Article) for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator (meaning the approved tax-free procedure business operator prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and 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(令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をいう。以下第十条までにおいて同じ。)の許可 当該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(同号ロに規定する免税販売手続をいう。以下同条までにおいて同じ。)に係る事務を承認免税手続事業者(令第十八条の三第一項に規定する承認免税手続事業者をいう。以下第十条までにおいて同じ。)に委託して行わせる場合には、その旨並びに当該承認免税手続事業者の氏名又は名称及び納税地
permission for a vending-machine-type tax-free shop: information for identifying the vending machine installed at that sales outlet;
自動販売機型輸出物品販売場の許可 当該販売場に設置する自動販売機を識別するための情報
where the work relating to the provision, etc. of purchase record information (meaning the provision, etc. of purchase record information prescribed in Article 18-2, paragraph (2), item (i), (b) of the Order; the same applies hereinafter through Article 10) for that sales outlet is to be entrusted to an approved transmission business operator (meaning the approved transmission business operator prescribed in Article 18-4, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name of that approved transmission business operator and the identification code notified pursuant to the provisions of Article 9, paragraph (3);
当該販売場に係る購入記録情報の提供等(令第十八条の二第二項第一号ロに規定する購入記録情報の提供等をいう。以下第十条までにおいて同じ。)に係る事務を承認送受信事業者(令第十八条の四第一項に規定する承認送受信事業者をいう。以下第十条までにおいて同じ。)に委託して行わせる場合には、その旨並びに当該承認送受信事業者の氏名又は名称及び第九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
The documents specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following documents:
令第十八条の二第一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 stating an outline of the work to be performed at that sales outlet in order to obtain the application of the provisions of Article 8, paragraph (1) of the Act;
当該販売場で行う法第八条第一項の規定の適用を受けるための事務の概要を記載した書類
where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;
a document stating the content of the information system used for the provision, etc. of purchase record information (where the work relating to the provision, etc. of purchase record information is to be entrusted to an approved transmission business operator, a copy of the contract concerning the entrustment);
購入記録情報の提供等に使用する情報システムに関する内容を記載した書類(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、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
When the district director grants the permission under Article 8, paragraph (7) of the Act, the district director is to notify the business operator to which the permission relates of the identification code of the tax-free shop to which the permission relates.
A business operator operating a tax-free shop must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating the tax-free shop) 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 that has no corporate number, name, etc. and place for tax payment);
the content of the change;
変更の内容
the location of the tax-free shop (in the case of relocating the tax-free shop, the locations before and after the relocation);
当該輸出物品販売場の所在地(当該輸出物品販売場を移転する場合には、移転前及び移転後の所在地)
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 18-2, paragraph (4) of the Order are the following matters:
令第十八条の二第四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 location of the tax-free shop for which the notifier intends to cease to be subject to the application of the provisions of Article 8, paragraph (1) of the Act;
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
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)
tax-free shopmachine translation
「輸出物品販売場」
A tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act: a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者).
Defined inArticle 7, paragraph (1), item (iv)· applies only in this article
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.