# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十条 (Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十条 (Article 10)（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — address `art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10 - 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. --- ### 第十条（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval by a Business Operator Intending to Set Up a Temporary Sales Outlet, etc. caption: machine translation, not official art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10 **第一項** 令第十八条の五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。 art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1 The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (1) of the Order are the following matters: machine translation, not official **一** 申請者の氏名等、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） art-10/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-1 the applicant'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); machine translation, not official **二** 申請者の電子メールアドレス art-10/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-2 the applicant's e-mail address; machine translation, not official **三** 設置を予定している臨時販売場の概要 art-10/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-3 an outline of the temporary sales outlet that is planned to be set up; machine translation, not official **四** 当該臨時販売場に係る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、当該承認送受信事業者の氏名又は名称及び前条第三項の規定により通知を受けた識別符号 art-10/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-4 where the work relating to the provision, etc. of purchase record information for that temporary sales outlet is to be entrusted to an approved transmission business operator, the name of that approved transmission business operator and the identification code notified pursuant to the provisions of paragraph (3) of the preceding Article; machine translation, not official **五** その他参考となるべき事項 art-10/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-5 any other matters for reference. machine translation, not official **第二項** 税務署長は、法第八条第十項の承認をするときは、その承認に係る事業者に対し、当該承認に係る識別符号を通知する。 art-10/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-2 When the district director grants the approval under Article 8, paragraph (10) of the Act, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval. machine translation, not official **第三項** 法第八条第九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。 art-10/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3 The matters specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following matters: machine translation, not official **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） art-10/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-1 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); machine translation, not official **二** 当該臨時販売場の名称（当該臨時販売場が自動販売機型輸出物品販売場とみなされる臨時販売場である場合には、その自動販売機を識別するための情報。第五項第三号において同じ。）及び所在地 art-10/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-2 the name of that temporary sales outlet (where that temporary sales outlet is a temporary sales outlet deemed to be a vending-machine-type tax-free shop, the information for identifying the vending machine; the same applies in paragraph (5), item (iii)) and its location; machine translation, not official **三** 一般型輸出物品販売場とみなされる当該臨時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、当該承認免税手続事業者の氏名又は名称及び納税地 art-10/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-3 where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, the name and place for tax payment of that approved tax-free procedure business operator; machine translation, not official **四** その他参考となるべき事項 art-10/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-4 any other matters for reference. machine translation, not official **第四項** 法第八条第九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。 art-10/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-4 The documents specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following documents: machine translation, not official **一** 前項第二号に規定する所在地に当該臨時販売場を設置することを証する書類 art-10/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-4/item-1 a document certifying that that temporary sales outlet will be set up at the location prescribed in item (ii) of the preceding paragraph; machine translation, not official **二** 一般型輸出物品販売場とみなされる当該臨時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 art-10/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-4/item-2 where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment; machine translation, not official **三** その他参考となるべき書類 art-10/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-4/item-3 any other documents for reference. machine translation, not official **第五項** 令第十八条の五第五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。 art-10/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5 The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (5) of the Order are the following matters: machine translation, not official **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） art-10/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-1 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); machine translation, not official **二** 変更の内容 art-10/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-2 the content of the change; machine translation, not official **三** 当該臨時販売場の名称及び所在地 art-10/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-3 the name and location of that temporary sales outlet; machine translation, not official **四** 当該臨時販売場に係る法第八条第九項の届出書に記載した当該臨時販売場を設置しようとする期間 art-10/par-5/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-4 the period during which the notifier intends to set up that temporary sales outlet, as stated in the written notification under Article 8, paragraph (9) of the Act relating to that temporary sales outlet; machine translation, not official **五** その他参考となるべき事項 art-10/par-5/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-5 any other matters for reference. machine translation, not official **第六項** 法第八条第十項の承認を受けた事業者は、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、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。 art-10/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-6 A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment: machine translation, not official **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） art-10/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-6/item-1 the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment); machine translation, not official **二** 変更の内容 art-10/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-6/item-2 the details of the change; machine translation, not official **三** その他参考となるべき事項 art-10/par-6/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-6/item-3 any other matters for reference. machine translation, not official **第七項** 令第十八条の五第六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。 art-10/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-7 The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (6) of the Order are the following: machine translation, not official **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） art-10/par-7/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-7/item-1 the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment); machine translation, not official **二** その他参考となるべき事項 art-10/par-7/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-7/item-2 any other matters for reference. machine translation, not official --- ## Cites - art-10/par-1: 令第十八条の五第一項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-1 (e-Gov law ID 363CO0000000360) - art-10/par-1/item-4: 前条第三項 → 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/ja/consumption-tax-act-enforcement-regulation/art-9/par-3 - art-10/par-2: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108) - art-10/par-3: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108) - art-10/par-3/item-2: 第五項第三号 → 消費税法施行規則 第十条第五項第三号 (Article 10, paragraph (5), item (iii)), art-10/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-5/item-3 - art-10/par-4: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108) - art-10/par-4/item-1: 前項第二号 → 消費税法施行規則 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-2 - art-10/par-5: 令第十八条の五第五項 → 消費税法施行令 第十八条の五第五項 (Article 18-5, paragraph (5)), art-18-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-5 (e-Gov law ID 363CO0000000360) - art-10/par-5/item-4: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108) - art-10/par-6: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108) - art-10/par-6: 第一項 → 消費税法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1 - art-10/par-7: 令第十八条の五第六項 → 消費税法施行令 第十八条の五第六項 (Article 18-5, paragraph (6)), art-18-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-6 (e-Gov law ID 363CO0000000360) ## Cited by 11 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第六条の三第一項第一号（輸出物品販売場における購入者への説明事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-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 - 消費税法施行規則 第七条第一項第一号（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-1 - 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 - 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 - 消費税法施行規則 第十条第三項第二号（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3/item-2 - 消費税法施行規則 第十条第四項第一号（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-4/item-1 - 消費税法施行規則 第十条第六項（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-6 - 消費税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2 - 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 - 消費税法施行規則 附則第四条第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2 --- ## 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-20261106T203801-006, 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-regulation-20261106T203801-006, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-007, 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