# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第七条 (Article 7)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第七条 (Article 7)（輸出物品販売場の許可申請書の記載事項等） — address `art-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7
- e-Gov law ID: 363M50000040053 — 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.

---

### 第七条（輸出物品販売場の許可申請書の記載事項等） — Matters to Be Stated in the Written Application for Permission for a Tax-Free Shop, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7</sup>

**第一項**  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。
<sup>art-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  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）
  <sup>art-7/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  申請者の電子メールアドレス
  <sup>art-7/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-2</sup>
  the applicant's e-mail address;
  <sup>machine translation, not official</sup>

  **三**  当該許可を受けようとする販売場の所在地
  <sup>art-7/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-3</sup>
  the location of the sales outlet for which the applicant seeks to obtain that permission;
  <sup>machine translation, not official</sup>

  **四**  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
  <sup>art-7/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4</sup>
  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):
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-7/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-7/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4/sub-2</sup>
    permission for a vending-machine-type tax-free shop: information for identifying the vending machine installed at that sales outlet;
    <sup>machine translation, not official</sup>

  **五**  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
  <sup>art-7/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-5</sup>
  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);
  <sup>machine translation, not official</sup>

  **六**  その他参考となるべき事項
  <sup>art-7/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-6</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2</sup>
The documents specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following documents:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-7/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-7/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  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）
  <sup>art-7/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-3</sup>
  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);
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき書類
  <sup>art-7/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-4</sup>
  any other documents for reference.
  <sup>machine translation, not official</sup>

**第三項**  税務署長は、法第八条第七項の許可をするときは、その許可に係る事業者に対し、その許可に係る輸出物品販売場の識別符号を通知する。
<sup>art-7/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-3</sup>
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.
<sup>machine translation, not official</sup>

**第四項**  輸出物品販売場を経営する事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく（輸出物品販売場を移転する場合には、その移転する日の前日までに）、その旨及び次に掲げ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。
<sup>art-7/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4</sup>
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:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
  <sup>art-7/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  変更の内容
  <sup>art-7/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-2</sup>
  the content of the change;
  <sup>machine translation, not official</sup>

  **三**  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）
  <sup>art-7/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-3</sup>
  the location of the tax-free shop (in the case of relocating the tax-free shop, the locations before and after the relocation);
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-7/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第五項**  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。
<sup>art-7/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (4) of the Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
  <sup>art-7/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  法第八条第一項の規定の適用を受けることをやめようとする輸出物品販売場の所在地
  <sup>art-7/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-7/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-7/par-1: 令第十八条の二第一項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-1: 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 → 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 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 (e-Gov law ID 425AC0000000027)
- art-7/par-1/item-4: 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-7/par-1/item-4: この条 → 消費税法施行規則 第七条 (Article 7), art-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7
- art-7/par-1/item-4/sub-1: 令第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-4/sub-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-4/sub-1: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 令第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-5: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 第九条第三項 → 消費税法施行規則 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-3
- art-7/par-2: 令第十八条の二第一項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-2/item-1: 法第八条第一項 → 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-7/par-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-7/par-4: 第一項 → 消費税法施行規則 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1
- art-7/par-5: 令第十八条の二第四項 → 消費税法施行令 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-4 (e-Gov law ID 363CO0000000360)
- art-7/par-5/item-2: 法第八条第一項 → 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)

## Cited by

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

- 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
- 消費税法施行規則 第七条第一項第四号（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4
- 消費税法施行規則 第七条第四項（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4

---

## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-004, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06