# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条の五 (Article 18-5)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十八条の五 (Article 18-5)（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — address `art-18-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十八条の五（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — Procedures for Applying for Approval by Business Operators Intending to Establish Temporary Sales Outlets, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-18-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5</sup>

**第一項**  法第八条第十項の承認を受けようとする事業者は、設置を予定している臨時販売場（同条第九項の規定により同条第七項に規定する輸出物品販売場とみなされる同条第九項に規定する臨時販売場をいう。以下この条において同じ。）の概要その他の財務省令で定める事項を記載した申請書を、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。
<sup>art-18-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-1</sup>
A business operator that intends to obtain the approval under Article 8, paragraph (10) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the temporary sales outlets it plans to establish (meaning the temporary sales outlets provided for in Article 8, paragraph (9) of the Act that are deemed to be tax-free shops provided for in paragraph (7) of that Article pursuant to paragraph (9) of that Article; the same applies in this Article) and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第二項**  税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次の各号に掲げる事業者の区分に応じ、当該各号に定める場合に該当するときは法第八条第十項の承認をし、当該場合に該当しないときはその申請を却下する。
<sup>art-18-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2</sup>
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay and, according to the category of business operator listed in the following items, grant the approval under Article 8, paragraph (10) of the Act where the application falls under the case specified in the relevant item, and dismiss the application where it does not fall under such case:
<sup>machine translation, not official</sup>

  **一**  一般型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者　次に掲げる要件の全てを満たす場合
  <sup>art-18-5/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1</sup>
  a business operator that intends to establish a temporary sales outlet that is deemed to be a general-type tax-free shop: the case where all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  臨時販売場における免税販売手続及び購入記録情報の提供等に係る事務を的確に遂行するための必要な体制が整備されている事業者であること。
    <sup>art-18-5/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1/sub-1</sup>
    that the business operator has established the necessary system for accurately carrying out the work pertaining to the tax-free sale procedures and the provision, etc. of purchase record information at the temporary sales outlet;
    <sup>machine translation, not official</sup>

    **ロ**  法第八条第八項（第三号に係る部分を除く。）の規定により輸出物品販売場の許可を取り消され、又は次項（第三号に係る部分を除く。）の規定により同条第十項の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他臨時販売場を設置する事業者として特に不適当と認められる事情がないこと。
    <sup>art-18-5/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1/sub-2</sup>
    that the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act (excluding the part pertaining to item (iii)), or whose approval under Article 8, paragraph (10) of the Act has been rescinded pursuant to the following paragraph (excluding the part pertaining to item (iii)), and for whom three years have not elapsed from the day of the rescission, and that there are no other circumstances found to make it particularly inappropriate as a business operator that establishes a temporary sales outlet;
    <sup>machine translation, not official</sup>

    **ハ**  一般型輸出物品販売場に係る法第八条第七項の許可を受けている事業者であること。
    <sup>art-18-5/par-2/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1/sub-3</sup>
    that the business operator has obtained the permission under Article 8, paragraph (7) of the Act for a general-type tax-free shop.
    <sup>machine translation, not official</sup>

  **二**  自動販売機型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者　前号イ及びロに掲げる要件を満たす場合
  <sup>art-18-5/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-2</sup>
  a business operator that intends to establish a temporary sales outlet that is deemed to be a vending-machine-type tax-free shop: the case where the requirements listed in (a) and (b) of the preceding item are satisfied.
  <sup>machine translation, not official</sup>

**第三項**  税務署長は、法第八条第十項の承認を受けた事業者が次の各号に掲げる場合のいずれかに該当するときは、当該承認を取り消すことができる。
<sup>art-18-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3</sup>
The district director may rescind the approval where a business operator that has obtained the approval under Article 8, paragraph (10) of the Act falls under any of the cases listed in the following items:
<sup>machine translation, not official</sup>

  **一**  消費税に関する法令の規定に違反した場合
  <sup>art-18-5/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3/item-1</sup>
  where it has violated the provisions of laws and regulations concerning consumption tax;
  <sup>machine translation, not official</sup>

  **二**  臨時販売場における免税販売手続の状況が特に不適当と認められる場合
  <sup>art-18-5/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3/item-2</sup>
  where the status of the tax-free sale procedures at the temporary sales outlet is found to be particularly inappropriate;
  <sup>machine translation, not official</sup>

  **三**  法第八条第二項前段の規定により提供された購入記録情報に不備又は不実の記録があることその他の事情により同条第一項の税関長の確認に支障があると認められる場合
  <sup>art-18-5/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3/item-3</sup>
  where, owing to a deficiency in or false entry in the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act, or other circumstances, the confirmation of the director-general of the customs house under paragraph (1) of that Article is found to be hindered.
  <sup>machine translation, not official</sup>

**第四項**  税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
<sup>art-18-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-4</sup>
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
<sup>machine translation, not official</sup>

**第五項**  法第八条第九項に規定する届出書を提出した事業者は、当該届出書に記載した事項に変更があつたときは、遅滞なく、その旨その他財務省令で定め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。この場合において、同項に規定する期間を七月を超える期間とする変更があつたときは、変更前の期間に限り、同項の規定の適用があるものとする。
<sup>art-18-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-5</sup>
A business operator that has submitted the written notification provided for in Article 8, paragraph (9) of the Act must, when there is a change in the matters stated in the written notification, submit without delay to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order. In this case, where there has been a change making the period provided for in that paragraph a period exceeding seven months, the provisions of that paragraph apply only to the period before the change.
<sup>machine translation, not official</sup>

**第六項**  法第八条第十項の承認を受けた事業者は、当該承認に係る臨時販売場の設置をやめようとするときは、そのやめようとする日その他財務省令で定め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。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。
<sup>art-18-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-6</sup>
A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when it intends to cease establishing the temporary sales outlet pertaining to the approval, submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to cease and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
<sup>machine translation, not official</sup>

---

## Cites
- art-18-5/par-1: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: 同条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: 同条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: この条 → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5
- art-18-5/par-2: 前項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-1
- art-18-5/par-2: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-2: 法第八条第八項 → 消費税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/en/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-2: 次項 → 消費税法施行令 第十八条の五第三項 (Article 18-5, paragraph (3)), art-18-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3
- art-18-5/par-2/item-1/sub-2: 第三号 → 消費税法施行令 第十八条の五第三項第三号 (Article 18-5, paragraph (3), item (iii)), art-18-5/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3/item-3
- art-18-5/par-2/item-1/sub-2: 同条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-3: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-2: 前号 → 消費税法施行令 第十八条の五第二項第一号 (Article 18-5, paragraph (2), item (i)), art-18-5/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1
- art-18-5/par-3: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-3/item-3: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-5/par-3/item-3: 同条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-5/par-4: 前二項 → 消費税法施行令 第十八条の五第二項 (Article 18-5, paragraph (2)), art-18-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2
- art-18-5/par-4: 前二項 → 消費税法施行令 第十八条の五第三項 (Article 18-5, paragraph (3)), art-18-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-3
- art-18-5/par-5: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-18-5/par-6: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第十八条第二項（輸出物品販売場における免税販売手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-2
- 消費税法施行令 第十八条第七項（輸出物品販売場における免税販売手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-7
- 消費税法施行令 第十八条の二第二項第一号（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1
- 消費税法施行令 第十八条の二第二項第一号ロ（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1/sub-2
- 消費税法施行令 第十八条の二第二項第二号（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2
- 消費税法施行令 第十八条の五第一項（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-1
- 消費税法施行令 第十八条の五第二項（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2
- 消費税法施行令 第十八条の五第二項第一号ロ（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1/sub-2
- 消費税法施行令 第十八条の五第二項第二号（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-2/item-2
- 消費税法施行令 第十八条の五第四項（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-4
- 消費税法施行令 附則第四条第一項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1
- 消費税法施行令 附則第四条第六項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6
- 消費税法施行令 附則第四条第七項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
- 消費税法施行令 附則第二条第一項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-1
- 消費税法施行令 附則第二条第二項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2
- 消費税法施行令 附則第二条第三項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-3
- 消費税法施行令 附則第二条第五項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-5
- 消費税法施行規則 第六条の四第一項第二号（購入記録情報の提供方法等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第十条第一項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第十条第五項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第十条第七項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-7 (e-Gov law ID 363M50000040053)

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06