# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第六条の四 (Article 6-4)
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- 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: 第六条の四 (Article 6-4)（購入記録情報の提供方法等） — address `art-6-4`
- 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-6-4
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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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### 第六条の四（購入記録情報の提供方法等） — Method of Providing Purchase Record Information, etc.
caption: machine translation, not official
art-6-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4
**第一項** 令第十八条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-6-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (6) of the Order are the following matters:
machine translation, not official
**一** 当該免税対象物品を譲渡する輸出物品販売場（法第八条第七項に規定する輸出物品販売場（同条第九項の規定により輸出物品販売場とみなされるものを含む。）をいう。以下この条及び第九条において同じ。）を経営する事業者が令第十八条第二項各号の規定により提供を受けた第六条の二第二項各号に掲げる事項及び同条第三項に規定する事項
art-6-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-1
the matters listed in the items of Article 6-2, paragraph (2) and the matters prescribed in paragraph (3) of that Article that the business operator operating the tax-free shop that transfers those tax-exempt goods (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act (including a shop deemed to be a tax-free shop pursuant to the provisions of paragraph (9) of that Article); the same applies hereinafter in this Article and Article 9) has received pursuant to the provisions of the items of Article 18, paragraph (2) of the Order;
machine translation, not official
**二** 当該輸出物品販売場を経営する事業者の氏名又は名称及び納税地並びに当該輸出物品販売場の名称（当該輸出物品販売場が自動販売機型輸出物品販売場（令第十八条の二第二項第二号に規定する自動販売機型輸出物品販売場をいう。以下第十条までにおいて同じ。）である場合には、その自動販売機を識別するための情報）、所在地及び次条第三項の規定により通知を受けた識別符号（当該輸出物品販売場が臨時販売場（令第十八条の五第一項に規定する臨時販売場をいう。第十条において同じ。）である場合には、第十条第二項の規定により通知を受けた識別符号）
art-6-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-2
the name and place for tax payment of the business operator operating that tax-free shop, and the name of that tax-free shop (where that tax-free shop is a vending-machine-type tax-free shop (meaning the vending-machine-type tax-free shop prescribed in Article 18-2, paragraph (2), item (ii) of the Order; the same applies hereinafter through Article 10), the information for identifying the vending machine), its location, and the identification code notified pursuant to the provisions of paragraph (3) of the following Article (where that tax-free shop is a temporary sales outlet (meaning the temporary sales outlet prescribed in Article 18-5, paragraph (1) of the Order; the same applies in Article 10), the identification code notified pursuant to the provisions of Article 10, paragraph (2));
machine translation, not official
**三** 当該免税対象物品の譲渡の年月日
art-6-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-3
the date of the transfer of those tax-exempt goods;
machine translation, not official
**四** 当該免税対象物品の品名、品名ごとの数量及び法第二十八条第一項に規定する対価の額（以下この号及び次号において「税抜価額」という。）並びに当該免税対象物品の税抜価額の合計額
art-6-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-4
the product name of those tax-exempt goods, the quantity for each product name, and the amount of consideration prescribed in Article 28, paragraph (1) of the Act (hereinafter in this item and the following item referred to as "price before tax"), and the total price before tax of those tax-exempt goods;
machine translation, not official
**五** 当該免税対象物品の税抜価額が一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）につき百万円以上である場合には、当該免税対象物品に係る固有の番号、特徴その他の法第八条第一項の税関長の確認において当該免税対象物品を特定するに足りる事項
art-6-4/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-5
where the price before tax of those tax-exempt goods is 1,000,000 yen or more per unit of transaction (for goods ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set), the unique number, features, or other matters of those tax-exempt goods sufficient to identify them in the confirmation by the director-general of the customs house under Article 8, paragraph (1) of the Act;
machine translation, not official
**六** 当該免税対象物品の譲渡が軽減対象課税資産の譲渡等に該当する場合には、その旨
art-6-4/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-6
where the transfer of those tax-exempt goods falls under a taxable transfer, etc. of assets subject to the reduced rate, that fact;
machine translation, not official
**七** 令第十八条の三第八項の規定の適用がある場合には、その旨
art-6-4/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-7
where the provisions of Article 18-3, paragraph (8) of the Order apply, that fact.
machine translation, not official
**第二項** 令第十八条第七項に規定する財務省令で定める方法は、国税庁及び税関の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と電気通信回線を通じて通信できる機能を備えた電子計算機から、同条第八項に規定する国税庁長官の定める方法により輸出物品販売場を経営する事業者の氏名又は名称を明らかにして購入記録情報（法第八条第二項に規定する購入記録情報をいう。以下この条及び第九条において同じ。）を送信する方法とする。
art-6-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-2
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (7) of the Order is the method of transmitting purchase record information (meaning the purchase record information prescribed in Article 8, paragraph (2) of the Act; the same applies hereinafter in this Article and Article 9), making clear the name of the business operator operating the tax-free shop, by the method determined by the Commissioner of the National Tax Agency prescribed in Article 18, paragraph (8) of the Order, from a computer equipped with a function of communicating through a telecommunications line with the computers used by the National Tax Agency and customs (including input/output devices; the same applies hereinafter in this paragraph).
machine translation, not official
**第三項** 前項に規定する方法により購入記録情報を提供する場合における当該購入記録情報の提供に関するファイル形式については、国税庁長官が定める。
art-6-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-3
Where purchase record information is provided by the method prescribed in the preceding paragraph, the file format for the provision of purchase record information in that case is to be determined by the Commissioner of the National Tax Agency.
machine translation, not official
**第四項** 前二項に定めるもののほか、令第十八条第七項に規定する電子情報処理組織の使用に係る手続に関し必要な事項及び手続の細目については、別に定めるところによる。
art-6-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-4
In addition to what is provided for in the preceding two paragraphs, necessary matters and details of procedures relating to the procedures for using the electronic data processing system prescribed in Article 18, paragraph (7) of the Order are as provided for separately.
machine translation, not official
**第五項** 令第十八条第十項に規定する財務省令で定める方法は、同項の購入記録情報及び税関確認情報（法第八条第三項に規定する税関確認情報をいう。次項及び第九条第七項において同じ。）を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。
art-6-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-5
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (10) of the Order is the method of retaining the purchase record information and the customs confirmation information (meaning the customs confirmation information prescribed in Article 8, paragraph (3) of the Act; the same applies in the following paragraph and Article 9, paragraph (7)) referred to in Article 18, paragraph (10) of the Order by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第六項** 令第十八条第十項及び前項の規定にかかわらず、これらの規定により購入記録情報及び税関確認情報を保存する輸出物品販売場を経営する事業者は、当該購入記録情報及び当該税関確認情報を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、同条第十項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-6-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-6
Notwithstanding the provisions of Article 18, paragraph (10) of the Order and the preceding paragraph, a business operator operating a tax-free shop that retains purchase record information and customs confirmation information pursuant to those provisions may use the method of retaining a document prepared by outputting that purchase record information and that customs confirmation information (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (10) of that Article, for the period for which it is to be retained pursuant to the provisions of that paragraph.
machine translation, not official
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## Cites
- art-6-4/par-1: 令第十八条第六項 → 消費税法施行令 第十八条第六項 (Article 18, paragraph (6)), art-18/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-6 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-1: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1/item-1: 同条第九項 → 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-6-4/par-1/item-1: この条 → 消費税法施行規則 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4
- art-6-4/par-1/item-1: 第九条 → 消費税法施行規則 第九条 (Article 9), art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9
- art-6-4/par-1/item-1: 令第十八条第二項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-2 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-1: 第六条の二第二項 → 消費税法施行規則 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2
- art-6-4/par-1/item-1: 同条第三項 → 消費税法施行規則 第六条の二第三項 (Article 6-2, paragraph (3)), art-6-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-3
- art-6-4/par-1/item-2: 令第十八条の二第二項第二号 → 消費税法施行令 第十八条の二第二項第二号 (Article 18-2, paragraph (2), item (ii)), art-18-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-2: 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-6-4/par-1/item-2: 次条第三項 → 消費税法施行規則 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-7/par-3
- art-6-4/par-1/item-2: 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-6-4/par-1/item-2: 第十条第二項 → 消費税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-2
- art-6-4/par-1/item-4: 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-6-4/par-1/item-4: この号 → 消費税法施行規則 第六条の四第一項第四号 (Article 6-4, paragraph (1), item (iv)), art-6-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-4
- art-6-4/par-1/item-4: 次号 → 消費税法施行規則 第六条の四第一項第五号 (Article 6-4, paragraph (1), item (v)), art-6-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-5
- art-6-4/par-1/item-5: 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-6-4/par-1/item-7: 令第十八条の三第八項 → 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 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: 令第十八条第七項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-7 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: この項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-2: 同条第八項 → 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 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: 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-6-4/par-2: この条 → 消費税法施行規則 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4
- art-6-4/par-2: 第九条 → 消費税法施行規則 第九条 (Article 9), art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9
- art-6-4/par-3: 前項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-4: 前二項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-4: 前二項 → 消費税法施行規則 第六条の四第三項 (Article 6-4, paragraph (3)), art-6-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-3
- art-6-4/par-4: 令第十八条第七項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-7 (e-Gov law ID 363CO0000000360)
- art-6-4/par-5: 令第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-10 (e-Gov law ID 363CO0000000360)
- art-6-4/par-5: 法第八条第三項 → 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-6-4/par-5: 次項 → 消費税法施行規則 第六条の四第六項 (Article 6-4, paragraph (6)), art-6-4/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-6
- art-6-4/par-5: 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-6-4/par-5: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-6-4/par-6: 令第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-10 (e-Gov law ID 363CO0000000360)
- art-6-4/par-6: 前項 → 消費税法施行規則 第六条の四第五項 (Article 6-4, paragraph (5)), art-6-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-4/par-5
## Cited by
8 provisions cite this one. No official source publishes this direction.
- 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 第六条の四第一項第四号（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-4
- 消費税法施行規則 第六条の四第二項（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-2
- 消費税法施行規則 第六条の四第三項（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-3
- 消費税法施行規則 第六条の四第四項（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-4
- 消費税法施行規則 第六条の四第五項（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-5
- 消費税法施行規則 第六条の四第六項（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-6
- 消費税法施行規則 第二十七条の二第二項（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27-2/par-2
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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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-004, 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-20261106T203801-004, 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