# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第六条の二 (Article 6-2)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2. 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: 第六条の二 (Article 6-2)（日本国籍を有する免税購入対象者の確認書類等） — address `art-6-2`
- 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-6-2
- 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.

---

### 第六条の二（日本国籍を有する免税購入対象者の確認書類等） — Documents for Confirming Persons Eligible for Tax-Free Purchase Who Hold Japanese Nationality, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-6-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2</sup>

**第一項**  令第十八条第一項第一号に規定する財務省令で定める書類は、その者が最後に入国した日までに国内以外の地域に引き続き二年以上住所又は居所を有することにつき確認ができる次に掲げる書類（第二号及び第三号に掲げる書類にあつては、同日から起算して六月前の日以後に作成されたものに限る。）のいずれかとする。
<sup>art-6-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1</sup>
The documents specified by Ministry of Finance Order prescribed in Article 18, paragraph (1), item (i) of the Order are any of the following documents by which it can be confirmed that the person has had an address or residence continuously for two years or more in a region outside Japan up to the day on which the person last entered Japan (limited, for the documents listed in item (ii) and item (iii), to those prepared on or after the day six months before that day, counting from that day):
<sup>machine translation, not official</sup>

  **一**  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（平成二十五年法律第二十七号）第二条第七項（定義）に規定する個人番号カード（同項第三号に規定する転出の予定年月日が記載されたものに限る。）
  <sup>art-6-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-1</sup>
  an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to one on which the scheduled date of moving out prescribed in item (iii) of that paragraph is stated);
  <sup>machine translation, not official</sup>

  **二**  領事官（領事官の職務を行う大使館若しくは公使館の長又はその事務を代理する者を含む。）の在留証明
  <sup>art-6-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-2</sup>
  a certificate of residence issued by a consular officer (including the head of an embassy or legation that performs the duties of a consular officer, or a person who acts on behalf of that head in those affairs);
  <sup>machine translation, not official</sup>

  **三**  戸籍の附票の写し
  <sup>art-6-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-3</sup>
  a copy of the annex to the family register.
  <sup>machine translation, not official</sup>

**第二項**  令第十八条第二項第一号に規定する旅券等に係る情報は、旅券等（同号に規定する旅券等をいう。第二号において同じ。）に記載された事項のうち、次に掲げる事項とする。
<sup>art-6-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2</sup>
The information relating to a passport, etc. prescribed in Article 18, paragraph (2), item (i) of the Order is, among the matters stated in the passport, etc. (meaning the passport, etc. prescribed in that item; the same applies in item (ii)), the following matters:
<sup>machine translation, not official</sup>

  **一**  氏名、国籍、生年月日、在留資格及び上陸年月日
  <sup>art-6-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-1</sup>
  name, nationality, date of birth, status of residence, and date of landing;
  <sup>machine translation, not official</sup>

  **二**  旅券等の種類及び旅券の番号
  <sup>art-6-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-2</sup>
  the type of the passport, etc. and the passport number.
  <sup>machine translation, not official</sup>

**第三項**  令第十八条第二項第二号に規定する書類に記載された情報は、当該書類に記載された事項のうち、当該書類の名称及び当該書類に記載された国内以外の地域に住所又は居所を有することとなつた年月日に関する事項とする。
<sup>art-6-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-3</sup>
The information stated in the document prescribed in Article 18, paragraph (2), item (ii) of the Order is, among the matters stated in that document, the matters relating to the name of the document and to the date, stated in the document, on which the person came to have an address or residence in a region outside Japan.
<sup>machine translation, not official</sup>

---

## Cites
- art-6-2/par-1: 令第十八条第一項第一号 → 消費税法施行令 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-6-2/par-1: 第二号 → 消費税法施行規則 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-2
- art-6-2/par-1: 第三号 → 消費税法施行規則 第六条の二第一項第三号 (Article 6-2, paragraph (1), item (iii)), art-6-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-3
- art-6-2/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（平成二十五年法律第二十七号）第二条第七項 → 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 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-6-2/par-1/item-1: 同項第三号 → 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 第二条第七項第三号 (Article 2, paragraph (7), item (iii)), art-2/par-7/item-3 — https://japanlaw.org/ja/my-number-act/art-2/par-7/item-3 (e-Gov law ID 425AC0000000027)
- art-6-2/par-2: 令第十八条第二項第一号 → 消費税法施行令 第十八条第二項第一号 (Article 18, paragraph (2), item (i)), art-18/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-6-2/par-2: 第二号 → 消費税法施行規則 第六条の二第二項第二号 (Article 6-2, paragraph (2), item (ii)), art-6-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-2
- art-6-2/par-3: 令第十八条第二項第二号 → 消費税法施行令 第十八条第二項第二号 (Article 18, paragraph (2), item (ii)), art-18/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-2/item-2 (e-Gov law ID 363CO0000000360)

## Cited by

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

- 消費税法施行規則 第六条の二第一項（日本国籍を有する免税購入対象者の確認書類等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-1
- 消費税法施行規則 第六条の二第二項（日本国籍を有する免税購入対象者の確認書類等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2
- 消費税法施行規則 第六条の四第一項第一号（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-1
- 消費税法施行規則 附則第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-22/par-2
- 消費税法施行規則 附則第三条第一項（輸出免税物品購入記録票等の様式に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4079-75/art-3/par-1
- 消費税法施行規則 附則第九条第一項（輸出免税物品購入記録票等の記載事項等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-1

---

## 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-20261106T203801-003, 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-20261106T203801-003, 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