第九条(承認送受信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 18-4, paragraph (3) of the Order are the following matters:
令第十八条の四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 applicant's e-mail address;
申請者の電子メールアドレス
an outline of the information system used for the provision, etc. of purchase record information;
購入記録情報の提供等に使用する情報システムの概要
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 18-4, paragraph (3) of the Order are the following documents:
令第十八条の四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 provision, etc. of purchase record information;
購入記録情報の提供等に係る事務の概要を記載した書類
a document stating the content of the information system used for the provision, etc. of purchase record information;
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
any other documents for reference.
その他参考となるべき書類
When the district director grants the approval under Article 18-4, paragraph (2) of the Order, 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、令第十八条の四第二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。
Where an approved transmission business operator makes the provision of purchase record information pursuant to the provisions of Article 8, paragraph (2), first sentence of the Act for a tax-free shop for which it performs work under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, it must also provide the identification code notified pursuant to the provisions of the preceding paragraph.
An approved transmission business operator 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 that has no corporate number, name, etc. and place for tax payment);
the content 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 18-4, paragraph (7) of the Order are the following matters:
令第十八条の四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);
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 transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, 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 the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article) (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 provision, etc. of purchase record information.
承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日(税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日)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、これを納税地又は購入記録情報の提供等に係る事務所、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。
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
第十一条(小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等)
The written notification prescribed in Article 9, paragraph (4) of the Act must state the following matters:
法第九条第四項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title (including the name of the representative; the same applies hereinafter in this Chapter), place for tax payment (if the place for tax payment differs from the address, etc. (meaning the address or residence, or the location of the head office or principal office; the same applies hereinafter in this Chapter), the place for tax payment and the address, etc.; the same applies hereinafter in this item), and individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
届出者の氏名又は名称(代表者の氏名を含む。以下この章において同じ。)、納税地(納税地と住所等(住所若しくは居所又は本店若しくは主たる事務所の所在地をいう。以下この章において同じ。)とが異なる場合には、納税地及び住所等。以下この号において同じ。)及び個人番号(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五項(定義)に規定する個人番号をいう。以下同じ。)又は法人番号(個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地)
the content of the business carried on by the notifier;
届出者の行う事業の内容
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
法第九条第四項に規定する翌課税期間の初日の年月日
taxable sales in the base period for the following taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article);
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business operator intends to cease to be subject to the application of paragraph (4) of that Article must state the following matters:
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
法第九条第四項に規定する翌課税期間の初日の年月日
the date following the last day of the taxable period prescribed in Article 9, paragraph (8) of the Act;
法第九条第八項に規定する課税期間の末日の翌日の年月日
taxable sales in the base period for the taxable period to which the day prescribed in the preceding item belongs;
前号に規定する翌日の属する課税期間の基準期間における課税売上高
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:
法第九条第五項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the date on which the business was discontinued;
事業を廃止した年月日
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 20-2, paragraph (3) of the Order are the matters specified in each of the following items in accordance with the categories set out in those items:
令第二十条の二第三項に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
a business operator seeking approval under Article 20-2, paragraph (1) of the Order: the following matters:
令第二十条の二第一項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the content of the business carried on by the applicant;
申請者の行う事業の内容
taxable sales in the base period for the taxable period to which the applicant seeks to have the provisions of Article 9, paragraph (4) of the Act apply;
法第九条第四項の規定の適用を受けようとする課税期間の基準期間における課税売上高
any other matters for reference;
その他参考となるべき事項
a business operator seeking approval under Article 20-2, paragraph (2) of the Order: the following matters:
令第二十条の二第二項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
法第九条第四項に規定する翌課税期間の初日の年月日
taxable sales in the base period for the taxable period to which the applicant seeks to cease to have the provisions of Article 9, paragraph (4) of the Act apply;
法第九条第四項の規定の適用を受けることをやめようとする課税期間の基準期間における課税売上高
any other matters for reference.
その他参考となるべき事項
Article 11-2Amount of Salary or Other Wage in the Specified Period
第十一条の二(特定期間における給与等の金額)
The amount specified by Ministry of Finance Order as corresponding to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act is the amount of the salary or other wage prescribed in Article 100, paragraph (1), item (i) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965).
法第九条の二第三項に規定する給与等の金額に相当するものとして財務省令で定めるものは、所得税法施行規則(昭和四十年大蔵省令第十一号)第百条第一項第一号(給与等、退職手当等又は公的年金等の支払明細書)に規定する給与等の金額とする。
Article 11-3Scope of Items Similar to Gold or Platinum Bullion
第十一条の三(金又は白金の地金に類するものの範囲)
The assets specified by Ministry of Finance Order prescribed in Article 12-4, paragraph (3) of the Act are the following assets:
法第十二条の四第三項に規定する財務省令で定める資産は、次に掲げる資産とする。
gold coins or platinum coins;
金貨又は白金貨
gold products or platinum products (limited to those traded at a value obtained by multiplying the unit price per weight of gold or platinum by the weight, and excluding those clearly to be used as raw materials for products manufactured by the business operator concerned).
金製品又は白金製品(金又は白金の重量当たりの単価に重量を乗じて得た価額により取引されるものに限るものとし、当該事業者が製造する製品の原材料として使用されることが明らかなものを除く。)
Article 11-4Special Provisions for Trustees of Trusts Subject to Corporate Taxation, etc.
第十一条の四(法人課税信託等の受託者に関する特例)
A trustee business operator prescribed in Article 15, paragraph (3) of the Act is not to fall under a specified corporation prescribed in Article 46-2, paragraph (2) of the Act.
法第十五条第三項に規定する受託事業者は、法第四十六条の二第二項に規定する特定法人に該当しないものとする。
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
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)
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) — including a site that paragraph (9) of that Article treats as one.
Defined inArticle 6-4, paragraph (1), item (i)· applies only in this article and in Article 9
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
purchase record informationmachine translation
「購入記録情報」
Purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
Defined inArticle 6-4, paragraph (2)· applies only in this article and in Article 9
customs confirmation informationmachine translation
「税関確認情報」
The electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having confirmed from the purchase record information (購入記録情報) that goods bought tax-free are being exported, makes to state that the confirmation was given, and that reaches the business operator running the tax-free shop (輸出物品販売場) through the Commissioner of the National Tax Agency (国税庁長官), as Article 8, paragraph (3) of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (5)· applies only in this provision and in Article 6-4, paragraph (6); 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
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
address, etc.machine translation
「住所等」
A person's domicile or residence (居所), or, for a corporation, the location of its head office or principal office, which a notification gives beside the place for paying tax (納税地) where the two differ.
Defined inArticle 11, paragraph (1), item (i)· applies only in this chapter
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 11, paragraph (1), item (i)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
Defined inArticle 11, paragraph (1), item (iv)· 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.