# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条の二 (Article 18-2)

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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: 第十八条の二 (Article 18-2)（輸出物品販売場の許可に関する手続等） — address `art-18-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2
- 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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### 第十八条の二（輸出物品販売場の許可に関する手続等） — Procedures, etc. Concerning Permission for Tax-Free Shops
<sup>caption: machine translation, not official</sup>
<sup>art-18-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2</sup>

**第一項**  法第八条第七項の許可を受けようとする販売場を経営する事業者は、その販売場の所在地その他の財務省令で定める事項を記載した申請書に当該販売場で行う同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その他の財務省令で定める書類を添付して、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-18-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-1</sup>
A business operator who operates a sales outlet for which it intends to obtain the permission under Article 8, paragraph (7) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the sales outlet and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the procedures for receiving the application of Article 8, paragraph (1) of the Act that are carried out at the sales outlet and other documents 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、次の各号に掲げる輸出物品販売場の許可の区分に応じ、当該各号に定める場合に該当するときは法第八条第七項の許可をし、当該場合に該当しないときはその申請を却下する。
<sup>art-18-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/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 permission for a tax-free shop listed in the following items, grant the permission under Article 8, paragraph (7) 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（次号に規定する自動販売機型輸出物品販売場以外の輸出物品販売場をいう。次条及び第十八条の五第二項第一号において同じ。）の許可　次に掲げる要件の全てを満たす場合
  <sup>art-18-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1</sup>
  permission for a general-type tax-free shop (meaning a tax-free shop other than a vending-machine-type tax-free shop provided for in the following item; the same applies in the following Article and Article 18-5, paragraph (2), item (i)): the case where all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  法第八条第七項各号に掲げる要件の全てを満たす事業者が経営する販売場であること。
    <sup>art-18-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1/sub-1</sup>
    that it is a sales outlet operated by a business operator that satisfies all of the requirements listed in the items of Article 8, paragraph (7) of the Act;
    <sup>machine translation, not official</sup>

    **ロ**  免税販売手続（輸出物品販売場を経営する事業者が行う法第八条第一項の規定の適用を受けるための手続のうち、購入記録情報の提供等（同条第二項前段の規定による購入記録情報の提供及び同条第三項後段の規定による税関確認情報の受領をいう。以下第十八条の五までにおいて同じ。）並びに法第八条第四項の規定による購入記録情報及び税関確認情報の保存を除いたものをいう。以下第十八条の五までにおいて同じ。）を適正に実施するための必要な体制が整備されていること。
    <sup>art-18-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1/sub-2</sup>
    that the necessary system for properly carrying out the tax-free sale procedures (meaning, among the procedures carried out by a business operator that operates a tax-free shop for receiving the application of Article 8, paragraph (1) of the Act, those excluding the provision, etc. of purchase record information (meaning the provision of purchase record information pursuant to the first sentence of paragraph (2) of that Article and the receipt of customs confirmation information pursuant to the second sentence of paragraph (3) of that Article; the same applies through Article 18-5) and the retention of purchase record information and customs confirmation information pursuant to Article 8, paragraph (4) of the Act; the same applies through Article 18-5) has been established;
    <sup>machine translation, not official</sup>

    **ハ**  購入記録情報の提供等を適正に実施するための必要な体制が整備されていること。
    <sup>art-18-2/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1/sub-3</sup>
    that the necessary system for properly carrying out the provision, etc. of purchase record information has been established.
    <sup>machine translation, not official</sup>

  **二**  自動販売機型輸出物品販売場（当該販売場において免税購入対象者に対して譲渡する免税対象物品に係る免税販売手続及び法第八条第二項前段の規定による購入記録情報の提供が、当該販売場に設置する自動販売機によつてのみ行われる輸出物品販売場をいう。第十八条の五第二項第二号において同じ。）の許可　次に掲げる要件の全てを満たす場合
  <sup>art-18-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2</sup>
  permission for a vending-machine-type tax-free shop (meaning a tax-free shop at which the tax-free sale procedures pertaining to tax-exempt goods transferred at that sales outlet to persons eligible for tax-free purchase, and the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, are carried out only by vending machines installed at that sales outlet; the same applies in Article 18-5, paragraph (2), item (ii)): the case where all of the following requirements are satisfied:
  <sup>machine translation, not official</sup>

    **イ**  前号イに掲げる要件を満たすこと。
    <sup>art-18-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2/sub-1</sup>
    that the requirement listed in (a) of the preceding item is satisfied;
    <sup>machine translation, not official</sup>

    **ロ**  免税販売手続及び購入記録情報の提供を行うことができる機能を有する自動販売機の基準として財務大臣が定める基準を満たす一の自動販売機（国税庁長官が観光庁長官と協議して指定するものに限る。）のみを設置する販売場であること。
    <sup>art-18-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2/sub-2</sup>
    that the sales outlet has installed only a single vending machine (limited to one designated by the Commissioner of the National Tax Agency in consultation with the Commissioner of the Japan Tourism Agency) that satisfies the standards established by the Minister of Finance as the standards for vending machines having the function of carrying out the tax-free sale procedures and the provision of purchase record information.
    <sup>machine translation, not official</sup>

**第三項**  税務署長は、法第八条第八項の処分又は前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-18-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-3</sup>
When the district director makes a disposition under Article 8, paragraph (8) of the Act or a disposition under the preceding paragraph, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
<sup>machine translation, not official</sup>

**第四項**  法第八条第七項の許可を受けた事業者は、当該許可に係る輸出物品販売場において同条第一項の規定の適用を受けること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、同条第七項の許可は、同日限りその効力を失う。
<sup>art-18-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-4</sup>
A business operator that has obtained the permission under Article 8, paragraph (7) of the Act must, when it intends to cease receiving the application of paragraph (1) of that Article at the tax-free shop pertaining to the permission, 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 permission under paragraph (7) of that Article ceases to be effective as of that day.
<sup>machine translation, not official</sup>

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## Cites
- art-18-2/par-1: 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/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-1: 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/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2: 前項 → 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/ja/consumption-tax-act-enforcement-order/art-18-2/par-1
- art-18-2/par-2: 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/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1: 次号 → 消費税法施行令 第十八条の二第二項第二号 (Article 18-2, paragraph (2), item (ii)), art-18-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2
- art-18-2/par-2/item-1: 次条 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3
- art-18-2/par-2/item-1: 第十八条の五第二項第一号 → 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/ja/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1
- art-18-2/par-2/item-1/sub-1: 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/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-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/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 同条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 第十八条の五 → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5
- art-18-2/par-2/item-1/sub-2: 法第八条第四項 → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-4 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-2: 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/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-2: 第十八条の五第二項第二号 → 消費税法施行令 第十八条の五第二項第二号 (Article 18-5, paragraph (2), item (ii)), art-18-5/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-2/item-2
- art-18-2/par-2/item-2/sub-1: 前号 → 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/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1
- art-18-2/par-3: 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/ja/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-2/par-3: 前項 → 消費税法施行令 第十八条の二第二項 (Article 18-2, paragraph (2)), art-18-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2
- art-18-2/par-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/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-4: 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/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 第十八条の二第二項（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2
- 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/ja/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二号イ（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2/sub-1
- 消費税法施行令 第十八条の二第三項（輸出物品販売場の許可に関する手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-3
- 消費税法施行令 附則第三条第一項（輸出物品販売場の許可の効力に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-3/par-1
- 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/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1
- 消費税法施行令 附則第二条第一項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-1
- 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/ja/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 第七条第一項（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第七条第一項第四号イ（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4/sub-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第七条第一項第五号（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-1/item-5 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第七条第二項（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第七条第五項（輸出物品販売場の許可申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-5 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 附則第三条第一項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3/par-1 (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-20261106T203801-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-011, 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-20261106T203801-011, 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