# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 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: 第五条 (Supplementary Provisions, Article 5)（輸出物品販売場の許可に関する経過措置） — address `suppl-3632-360/art-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/suppl-3632-360/art-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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### 第五条（輸出物品販売場の許可に関する経過措置） — Transitional Measures Concerning Permission for Tax-Free Shops
<sup>caption: machine translation, not official</sup>
<sup>suppl-3632-360/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5</sup>

**第一項**  法附則第四条の規定による届出は、次に掲げる事項を記載した書面により行うものとする。
<sup>suppl-3632-360/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1</sup>
The notification under Article 4 of the Supplementary Provisions of the Act is to be made in a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名又は名称及び納税地（納税地と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（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等）
  <sup>suppl-3632-360/art-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1</sup>
  the name or title of the person making the notification and the place for tax payment (where the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as the "address, etc."), the place for tax payment and the address, etc.);
  <sup>machine translation, not official</sup>

  **二**  法附則第四条に規定する許可を受けている輸出物品販売場の所在地及び当該許可を受けた年月日
  <sup>suppl-3632-360/art-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-2</sup>
  the location of the tax-free shop for which the permission prescribed in Article 4 of the Supplementary Provisions of the Act has been received and the date on which that permission was received;
  <sup>machine translation, not official</sup>

  **三**  適用日以後に輸出物品販売場において非居住者に対し譲渡を行おうとする物品の品名
  <sup>suppl-3632-360/art-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-3</sup>
  the names of the goods that the person intends to transfer to non-residents at a tax-free shop on or after the application date;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>suppl-3632-360/art-5/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3632-360/art-5/par-1: 法附則第四条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-108/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-4 (e-Gov law ID 363AC0000000108)
- suppl-3632-360/art-5/par-1/item-1: この号 → 消費税法施行令 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3632-360/art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1
- suppl-3632-360/art-5/par-1/item-2: 法附則第四条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-108/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-4 (e-Gov law ID 363AC0000000108)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 附則第五条第一項第一号（輸出物品販売場の許可に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1

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## 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-20261106T203801-044, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-045, 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