# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条の三 (Article 18-3)

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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: 第十八条の三 (Article 18-3)（承認免税手続事業者） — address `art-18-3`
- 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-18-3
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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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### 第十八条の三（承認免税手続事業者） — Approved Tax-Free Procedure Business Operator
<sup>caption: machine translation, not official</sup>
<sup>art-18-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3</sup>

**第一項**  一般型輸出物品販売場を経営する事業者は、当該一般型輸出物品販売場の免税販売手続に係る事務を、次項の規定による承認を受けた事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条第四項第三号において「承認免税手続事業者」という。）の当該承認に係る免税手続カウンター（承認免税手続事業者が他の事業者の免税販売手続を行うための施設設備をいう。以下この条において同じ。）において、当該承認免税手続事業者に委託して行わせることができる。この場合において、当該一般型輸出物品販売場を経営する事業者は、次に掲げる措置を講じなければならない。
<sup>art-18-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1</sup>
A business operator that operates a general-type tax-free shop may have the work pertaining to the tax-free sale procedures of the general-type tax-free shop carried out, by entrusting it to a business operator that has received the approval under the following paragraph (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Act; referred to as an "approved tax-free procedure business operator" in this Article and in paragraph (4), item (iii) of the following Article), at the tax-free procedure counter pertaining to the approval (meaning the facilities and equipment by which an approved tax-free procedure business operator carries out the tax-free sale procedures of other business operators; the same applies in this Article). In this case, the business operator that operates the general-type tax-free shop must take the following measures:
<sup>machine translation, not official</sup>

  **一**  当該免税手続カウンターにおいて免税販売手続を行う免税対象物品が当該一般型輸出物品販売場において譲渡した免税対象物品と同一であることを確認できるようにするための措置
  <sup>art-18-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1/item-1</sup>
  measures to enable confirmation that the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter are identical to the tax-exempt goods transferred at the general-type tax-free shop;
  <sup>machine translation, not official</sup>

  **二**  当該免税手続カウンターにおいて免税販売手続を行う免税対象物品について、まだ免税販売手続が行われていないことを確認できるようにするための措置
  <sup>art-18-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1/item-2</sup>
  measures to enable confirmation that tax-free sale procedures have not yet been carried out for the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter;
  <sup>machine translation, not official</sup>

  **三**  その他当該免税手続カウンターにおいて行う免税販売手続に必要な情報の提供
  <sup>art-18-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1/item-3</sup>
  provision of other information necessary for the tax-free sale procedures carried out at the tax-free procedure counter.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定により委託を受けて一般型輸出物品販売場の免税販売手続に係る事務を行おうとする事業者は、その設置する免税手続カウンターごとに、その納税地を所轄する税務署長の承認を受けなければならない。
<sup>art-18-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2</sup>
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the tax-free sale procedures of a general-type tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment for each tax-free procedure counter it establishes.
<sup>machine translation, not official</sup>

**第三項**  前項の承認を受けようとする事業者は、設置しようとする免税手続カウンター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免税手続カウンターで行う免税販売手続に係る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-18-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-3</sup>
A business operator that intends to obtain the approval under the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the tax-free procedure counter it intends to establish and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the tax-free sale procedures to be carried out at that tax-free procedure counter and other documents specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第四項**  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、次に掲げる要件の全てを満たすときはその申請を承認し、当該要件のいずれかを満たさないときはその申請を却下する。
<sup>art-18-3/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4</sup>
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay, approve the application where all of the following requirements are satisfied, and dismiss the application where any of those requirements is not satisfied:
<sup>machine translation, not official</sup>

  **一**  現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
  <sup>art-18-3/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4/item-1</sup>
  the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
  <sup>machine translation, not official</sup>

  **二**  当該免税手続カウンターにおいて免税販売手続を適正に実施するための必要な体制を整備していること。
  <sup>art-18-3/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4/item-2</sup>
  the business operator has established the necessary system for properly carrying out the tax-free sale procedures at the tax-free procedure counter;
  <sup>machine translation, not official</sup>

  **三**  当該事業者が、法第八条第八項の規定により輸出物品販売場の許可を取り消され、又は次項若しくは次条第五項の規定により承認免税手続事業者若しくは同条第一項に規定する承認送受信事業者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免税手続カウンターを設置する承認免税手続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-18-3/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4/item-3</sup>
  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, or whose approval as an approved tax-free procedure business operator or as an approved transmission business operator provided for in Article 18-4, paragraph (1) has been rescinded pursuant to the following paragraph or paragraph (5) of the following Article, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved tax-free procedure business operator that establishes a tax-free procedure counter.
  <sup>machine translation, not official</sup>

**第五項**  税務署長は、承認免税手続事業者が消費税に関する法令の規定に違反した場合又は第二項の承認に係る免税手続カウンター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には、当該承認免税手続事業者に係る同項の承認を取り消すことができる。
<sup>art-18-3/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-5</sup>
The district director may rescind the approval under paragraph (2) pertaining to an approved tax-free procedure business operator where the approved tax-free procedure business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the tax-free sale procedures at the tax-free procedure counter pertaining to the approval under paragraph (2) is found to be particularly inappropriate.
<sup>machine translation, not official</sup>

**第六項**  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-18-3/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-6</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>

**第七項**  承認免税手続事業者は、第二項の承認に係る免税手続カウンターを廃止しようとするときは、その廃止し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-18-3/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-7</sup>
An approved tax-free procedure business operator must, when it intends to abolish a tax-free procedure counter pertaining to the approval under paragraph (2), submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to abolish it 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>

**第八項**  一の免税手続カウンターにおいて、複数の一般型輸出物品販売場において同一の日に同一の免税購入対象者に対して譲渡された免税対象物品につきその法第二十八条第一項に規定する対価の額（以下この項において「合算対象額」という。）を合計して免税販売手続を行う場合であつて、その合計した額が五千円以上であるときは、当該一般型輸出物品販売場のそれぞれにおける法第八条第一項に規定する政令で定める金額は、第十八条第四項の規定にかかわらず、当該一般型輸出物品販売場のそれぞれに係る合算対象額とする。
<sup>art-18-3/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-8</sup>
Where the amounts of consideration provided for in Article 28, paragraph (1) of the Act (referred to as the "amount to be combined" in this paragraph) for tax-exempt goods transferred on the same day to the same person eligible for tax-free purchase at multiple general-type tax-free shops are totaled and tax-free sale procedures are carried out for them at one tax-free procedure counter, and the total amount is 5,000 yen or more, the amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act at each of those general-type tax-free shops is, notwithstanding Article 18, paragraph (4), the amount to be combined pertaining to each of those general-type tax-free shops.
<sup>machine translation, not official</sup>

**第九項**  承認免税手続事業者は、第一項の規定により委託を受けて免税販売手続に係る事務を行つた場合には、当該免税販売手続に係る一般型輸出物品販売場を経営する事業者に対し、当該一般型輸出物品販売場を経営する事業者が法第八条第二項前段の規定による購入記録情報の提供を行うために必要な情報を提供しなければならない。
<sup>art-18-3/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-9</sup>
An approved tax-free procedure business operator that has carried out work pertaining to tax-free sale procedures upon entrustment under paragraph (1) must provide, to the business operator that operates the general-type tax-free shop pertaining to those tax-free sale procedures, the information necessary for that business operator to carry out the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act.
<sup>machine translation, not official</sup>

**第十項**  承認免税手続事業者は、財務省令で定めるところにより、第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、当該免税販売手続に係る事務に関し記録を作成し、その作成した記録を保存しなければならない。
<sup>art-18-3/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-10</sup>
An approved tax-free procedure business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the tax-free sale procedures separately for each general-type tax-free shop for which it carries out such work upon entrustment under paragraph (1), and retain the records it has created.
<sup>machine translation, not official</sup>

---

## Cites
- art-18-3/par-1: 次項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2
- art-18-3/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-1: この条 → 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-18-3/par-1: 次条第四項第三号 → 消費税法施行令 第十八条の四第四項第三号 (Article 18-4, paragraph (4), item (iii)), art-18-4/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-4/item-3
- art-18-3/par-2: 前項 → 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/ja/consumption-tax-act-enforcement-order/art-18-3/par-1
- art-18-3/par-3: 前項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2
- art-18-3/par-4: 前項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-3
- art-18-3/par-4/item-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-18-3/par-4/item-3: 次項 → 消費税法施行令 第十八条の三第五項 (Article 18-3, paragraph (5)), art-18-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-5
- art-18-3/par-4/item-3: 次条第五項 → 消費税法施行令 第十八条の四第五項 (Article 18-4, paragraph (5)), art-18-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-5
- art-18-3/par-4/item-3: 同条第一項 → 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/ja/consumption-tax-act-enforcement-order/art-18-4/par-1
- art-18-3/par-5: 第二項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2
- art-18-3/par-6: 前二項 → 消費税法施行令 第十八条の三第四項 (Article 18-3, paragraph (4)), art-18-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4
- art-18-3/par-6: 前二項 → 消費税法施行令 第十八条の三第五項 (Article 18-3, paragraph (5)), art-18-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-5
- art-18-3/par-7: 第二項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2
- art-18-3/par-8: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-8: この項 → 消費税法施行令 第十八条の三第八項 (Article 18-3, paragraph (8)), art-18-3/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-8
- art-18-3/par-8: 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-18-3/par-8: 第十八条第四項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-4
- art-18-3/par-9: 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/ja/consumption-tax-act-enforcement-order/art-18-3/par-1
- art-18-3/par-9: 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-18-3/par-10: 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/ja/consumption-tax-act-enforcement-order/art-18-3/par-1

## Cited by

24 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/ja/consumption-tax-act-enforcement-order/art-18/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 第十八条の三第一項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1
- 消費税法施行令 第十八条の三第二項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2
- 消費税法施行令 第十八条の三第三項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-3
- 消費税法施行令 第十八条の三第四項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4
- 消費税法施行令 第十八条の三第四項第三号（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-4/item-3
- 消費税法施行令 第十八条の三第五項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-5
- 消費税法施行令 第十八条の三第六項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-6
- 消費税法施行令 第十八条の三第七項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-7
- 消費税法施行令 第十八条の三第八項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-8
- 消費税法施行令 第十八条の三第九項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-9
- 消費税法施行令 第十八条の三第十項（承認免税手続事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-10
- 消費税法施行令 第十八条の四第四項第三号（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-4/item-3
- 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 附則第四条第三項（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-3
- 消費税法施行令 附則第二条第三項（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-3
- 消費税法施行規則 第六条の四第一項第七号（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-7 (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 第八条第一項（承認免税手続事業者の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第八条第一項第二号（承認免税手続事業者の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1/item-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第八条第二項（承認免税手続事業者の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第八条第四項（承認免税手続事業者の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-4 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第八条第五項（承認免税手続事業者の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-5 (e-Gov law ID 363M50000040053)

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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-20261106T203801-011, 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