# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条の四 (Article 18-4)

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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: 第十八条の四 (Article 18-4)（承認送受信事業者） — address `art-18-4`
- 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-18-4
- 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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### 第十八条の四（承認送受信事業者） — Approved Transmission Business Operator
<sup>caption: machine translation, not official</sup>
<sup>art-18-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4</sup>

**第一項**  輸出物品販売場を経営する事業者は、当該輸出物品販売場の購入記録情報の提供等に係る事務を、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。以下この条において「承認送受信事業者」という。）に委託して行わせることができる。この場合において、当該輸出物品販売場を経営する事業者は、購入記録情報の提供等を行うために必要な情報を当該承認送受信事業者に提供しなければならない。
<sup>art-18-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-1</sup>
A business operator that operates a tax-free shop may have the work pertaining to the provision, etc. of purchase record information of the 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 transmission business operator" in this Article). In this case, the business operator that operates the tax-free shop must provide the information necessary for carrying out the provision, etc. of purchase record information to the approved transmission business operator.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により委託を受けて輸出物品販売場の購入記録情報の提供等に係る事務を行おうとする事業者は、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-18-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2</sup>
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the provision, etc. of purchase record information of a tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment.
<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、購入記録情報の提供等に使用する情報システム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に当該購入記録情報の提供等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-18-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/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 an outline of the information system used for the provision, etc. of purchase record information and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the provision, etc. of purchase record information 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-18-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/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-18-4/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/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**  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を整備していること。
  <sup>art-18-4/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-4/item-2</sup>
  the business operator has established the necessary system for properly carrying out the provision, etc. of purchase record information;
  <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、又は前条第五項若しくは次項の規定により承認免税手続事業者若しくは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第一項の規定により委託を受けて購入記録情報の提供等に係る事務を行う承認送受信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-18-4/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/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 an approved transmission business operator has been rescinded pursuant to paragraph (5) of the preceding Article or the following paragraph, 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 transmission business operator that carries out, upon entrustment under paragraph (1), the work pertaining to the provision, etc. of purchase record information.
  <sup>machine translation, not official</sup>

**第五項**  税務署長は、承認送受信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一項の規定により委託を受けて事務を行う購入記録情報の提供等の状況が特に不適当と認められる場合には、当該承認送受信事業者に係る第二項の承認を取り消すことができる。
<sup>art-18-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-5</sup>
The district director may rescind the approval under paragraph (2) pertaining to an approved transmission business operator where the approved transmission business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the provision, etc. of purchase record information for which it carries out the work upon entrustment under paragraph (1) 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-18-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/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**  承認送受信事業者は、第二項の承認に係る事業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-18-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-7</sup>
An approved transmission business operator must, when it intends to discontinue the business 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 discontinue 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**  第十八条第八項の規定は、承認送受信事業者が第一項の規定により委託を受けて事務を行う購入記録情報の提供について準用する。
<sup>art-18-4/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-8</sup>
The provisions of Article 18, paragraph (8) apply mutatis mutandis to the provision of purchase record information for which an approved transmission business operator carries out the work upon entrustment under paragraph (1).
<sup>machine translation, not official</sup>

**第九項**  承認送受信事業者は、第一項の規定により委託を受けて事務を行う輸出物品販売場に係る法第八条第二項前段の規定による購入記録情報の提供又は同条第三項後段の規定による税関確認情報の受領をした場合には、当該購入記録情報又は当該税関確認情報を当該輸出物品販売場を経営する事業者に提供しなければならない。
<sup>art-18-4/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-9</sup>
Where an approved transmission business operator has, in respect of a tax-free shop for which it carries out the work upon entrustment under paragraph (1), made the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act or received customs confirmation information pursuant to the second sentence of paragraph (3) of that Article, it must provide that purchase record information or customs confirmation information to the business operator that operates the tax-free shop.
<sup>machine translation, not official</sup>

**第十項**  承認送受信事業者は、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行う購入記録情報の提供等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-18-4/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-10</sup>
An approved transmission business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the provision, etc. of purchase record information that it carries out upon entrustment under paragraph (1), and retain the records it has created.
<sup>machine translation, not official</sup>

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## Cites
- art-18-4/par-1: 次項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2
- art-18-4/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-18-4/par-1: この条 → 消費税法施行令 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4
- art-18-4/par-2: 前項 → 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-18-4/par-3: 前項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2
- art-18-4/par-4: 前項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-3
- art-18-4/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-18-4/par-4/item-3: 前条第五項 → 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-18-4/par-4/item-3: 次項 → 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-18-4/par-4/item-3: 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-18-4/par-5: 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-18-4/par-5: 第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2
- art-18-4/par-6: 前二項 → 消費税法施行令 第十八条の四第四項 (Article 18-4, paragraph (4)), art-18-4/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-4
- art-18-4/par-6: 前二項 → 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-18-4/par-7: 第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2
- art-18-4/par-8: 第十八条第八項 → 消費税法施行令 第十八条第八項 (Article 18, paragraph (8)), art-18/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-8
- art-18-4/par-8: 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-18-4/par-9: 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-18-4/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-18-4/par-9: 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-18-4/par-10: 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

## Cited by

23 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 第十八条第九項（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-9
- 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 第十八条の四第一項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-1
- 消費税法施行令 第十八条の四第二項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2
- 消費税法施行令 第十八条の四第三項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-3
- 消費税法施行令 第十八条の四第四項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-4
- 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 第十八条の四第五項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-5
- 消費税法施行令 第十八条の四第六項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-6
- 消費税法施行令 第十八条の四第七項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-7
- 消費税法施行令 第十八条の四第八項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-8
- 消費税法施行令 第十八条の四第九項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-9
- 消費税法施行令 第十八条の四第十項（承認送受信事業者） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-10
- 消費税法施行令 附則第二条第四項（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-4
- 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 第九条第一項（承認送受信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-9/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第九条第二項（承認送受信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-9/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第九条第三項（承認送受信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-9/par-3 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第九条第四項（承認送受信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-9/par-4 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第九条第六項（承認送受信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-9/par-6 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第九条第七項（承認送受信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-9/par-7 (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 — 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