Article 8Matters to Be Stated in the Written Application for Approval as an Approved Tax-Free Procedure Business Operator, etc.
第八条（承認免税手続事業者の承認申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following matters:
令第十八条の三第三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 location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;
設置しようとする免税手続カウンター（令第十八条の三第一項に規定する免税手続カウンターをいう。以下この条において同じ。）の所在地
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 18-3, paragraph (3) of the Order are the following documents:
令第十八条の三第三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 relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;
any other documents for reference.
その他参考となるべき書類
An approved tax-free procedure business operator 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 a tax-free procedure counter) 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 procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);
当該免税手続カウンターの所在地（当該免税手続カウンター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 18-3, paragraph (7) of the Order are the following matters:
令第十八条の三第七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 procedure counter that the notifier intends to close down;
廃止しようとする免税手続カウンターの所在地
any other matters for reference.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 19 of 2026)
An approved tax-free procedure business operator must, for each general-type tax-free shop for which it performs the work relating to tax-free sale procedures under entrustment pursuant to the provisions of Article 18-3, paragraph (1) of the Order, prepare and organize records of the tax-free sale procedures concerning the application of the provisions of Article 8, paragraph (1) of the Act for each person eligible for tax-free purchase and records concerning the application of the provisions of Article 18-3, paragraph (8) of the Order, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which those tax-free sale procedures were carried out (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the tax-free sale procedures.
承認免税手続事業者は、令第十八条の三第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、免税購入対象者ごとの法第八条第一項の規定の適用に関する免税販売手続の記録及び令第十八条の三第八項の規定の適用に関する記録を作成して整理し、当該免税販売手続を行つた日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又は免税販売手続に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
Read this with the articles around it
person eligible for tax-free purchasemachine translation
「免税購入対象者」
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 6-3, paragraph (1), item (i)· applies only in this provision and in Article 8, paragraph (5); and Article 9, paragraph (7)
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
tax-free procedure countermachine translation
「免税手続カウンター」
The facilities that an approved tax-free procedure business operator (承認免税手続事業者) uses to carry out the tax-free sale procedures (免税販売手続) for other business operators, as Article 18-3, paragraph (1) of the Order for Enforcement of the Consumption Tax Act defines them.
Defined inArticle 8, paragraph (1), item (ii)· applies only in this article
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.