# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第六条の三 (Article 6-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3. 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: 第六条の三 (Article 6-3)（輸出物品販売場における購入者への説明事項） — address `art-6-3` - 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-6-3 - 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. --- ### 第六条の三（輸出物品販売場における購入者への説明事項） — Matters to Be Explained to Purchasers at Tax-Free Shops caption: machine translation, not official art-6-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3 **第一項** 令第十八条第三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-6-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/par-1 The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (3) of the Order are the following matters: machine translation, not official **一** 法第八条第一項の規定による税関長の確認は、免税対象物品（同項に規定する免税対象物品をいう。以下第十条までにおいて同じ。）を購入した日から九十日以内に本邦から出国する際の出港地を所轄する税関長に対してその所持する旅券を提示し、又は当該旅券に係る情報を提供して受けるものである旨及び免税購入対象者（同項に規定する免税購入対象者をいう。第八条第五項及び第九条第七項において同じ。）は、当該税関長の求めに応じて当該免税対象物品を提示できるようにしなければならない旨 art-6-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-1 that the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act is received by presenting one's passport, or providing information relating to that passport, to the director-general of the customs house having jurisdiction over the port of departure when leaving Japan, within 90 days from the day on which one purchased the tax-exempt goods (meaning the tax-exempt goods prescribed in that paragraph; the same applies hereinafter through Article 10), and that a person eligible for tax-free purchase (meaning the person eligible for tax-free purchase prescribed in that paragraph; the same applies in Article 8, paragraph (5) and Article 9, paragraph (7)) must be prepared to present those tax-exempt goods at the request of that director-general of the customs house; machine translation, not official **二** 法第八条第一項の規定による税関長の確認を受けた免税対象物品を遅滞なく輸出しなければならない旨及びそれを輸出しなかつた場合には当該免税対象物品の譲渡につき同項の規定により免除された消費税額（当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含む。）に相当する額を徴収され、かつ、法第六十五条（第一号に係る部分に限る。）の規定により刑罰が科されることがある旨 art-6-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-2 that tax-exempt goods that have received the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act must be exported without delay, and that, if they are not exported, an amount equivalent to the amount of consumption tax exempted under the provisions of that paragraph for the transfer of those tax-exempt goods (including the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base) may be collected, and a penalty may be imposed pursuant to the provisions of Article 65 of the Act (limited to the part pertaining to item (i)). machine translation, not official --- ## Cites - art-6-3/par-1: 令第十八条第三項 → 消費税法施行令 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-3 (e-Gov law ID 363CO0000000360) - art-6-3/par-1/item-1: 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-6-3/par-1/item-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10 - art-6-3/par-1/item-1: 第八条第五項 → 消費税法施行規則 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-5 - art-6-3/par-1/item-1: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-7 - art-6-3/par-1/item-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-6-3/par-1/item-2: 法第六十五条 → 消費税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/consumption-tax-act/art-65 (e-Gov law ID 363AC0000000108) - art-6-3/par-1/item-2: 第一号 → 消費税法 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-1 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第二条第一項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-2/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