# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第八条 (Article 8)

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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: 第八条 (Article 8)（承認免税手続事業者の承認申請書の記載事項等） — address `art-8`
- 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-8
- 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.

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### 第八条（承認免税手続事業者の承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval as an Approved Tax-Free Procedure Business Operator, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8</sup>

**第一項**  令第十八条の三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。
<sup>art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-8/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  設置しようとする免税手続カウンター（令第十八条の三第一項に規定する免税手続カウンターをいう。以下この条において同じ。）の所在地
  <sup>art-8/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1/item-2</sup>
  the location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-8/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  令第十八条の三第三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。
<sup>art-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-2</sup>
The documents specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following documents:
<sup>machine translation, not official</sup>

  **一**  設置しようとする免税手続カウンターで行う免税販売手続に係る事務の概要を記載した書類
  <sup>art-8/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-2/item-1</sup>
  a document stating an outline of the work relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;
  <sup>machine translation, not official</sup>

  **二**  その他参考となるべき書類
  <sup>art-8/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-2/item-2</sup>
  any other documents for reference.
  <sup>machine translation, not official</sup>

**第三項**  承認免税手続事業者は、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（免税手続カウンターを移転する場合には、その移転する日の前日までに）、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。
<sup>art-8/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3</sup>
An approved tax-free procedure business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating a tax-free procedure counter) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-8/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  変更の内容
  <sup>art-8/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3/item-2</sup>
  the content of the change;
  <sup>machine translation, not official</sup>

  **三**  当該免税手続カウンターの所在地（当該免税手続カウンターを移転する場合には、移転前及び移転後の所在地）
  <sup>art-8/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3/item-3</sup>
  the location of the tax-free procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-8/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  令第十八条の三第七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。
<sup>art-8/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-4</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (7) of the Order are the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-8/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-4/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  廃止しようとする免税手続カウンターの所在地
  <sup>art-8/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-4/item-2</sup>
  the location of the tax-free procedure counter that the notifier intends to close down;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-8/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-4/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第五項**  承認免税手続事業者は、令第十八条の三第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、免税購入対象者ごとの法第八条第一項の規定の適用に関する免税販売手続の記録及び令第十八条の三第八項の規定の適用に関する記録を作成して整理し、当該免税販売手続を行つた日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又は免税販売手続に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
<sup>art-8/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-5</sup>
An approved tax-free procedure business operator must, for each general-type tax-free shop for which it performs the work relating to tax-free sale procedures under entrustment pursuant to the provisions of Article 18-3, paragraph (1) of the Order, prepare and organize records of the tax-free sale procedures concerning the application of the provisions of Article 8, paragraph (1) of the Act for each person eligible for tax-free purchase and records concerning the application of the provisions of Article 18-3, paragraph (8) of the Order, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which those tax-free sale procedures were carried out (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the tax-free sale procedures.
<sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 令第十八条の三第三項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-3 (e-Gov law ID 363CO0000000360)
- art-8/par-1/item-2: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-8/par-1/item-2: この条 → 消費税法施行規則 第八条 (Article 8), art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8
- art-8/par-2: 令第十八条の三第三項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-3 (e-Gov law ID 363CO0000000360)
- art-8/par-3: 第一項 → 消費税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-1
- art-8/par-4: 令第十八条の三第七項 → 消費税法施行令 第十八条の三第七項 (Article 18-3, paragraph (7)), art-18-3/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-7 (e-Gov law ID 363CO0000000360)
- art-8/par-5: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-8/par-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-8/par-5: 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)

## 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 第八条第一項第二号（承認免税手続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-8/par-1/item-2
- 消費税法施行規則 第八条第三項（承認免税手続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-8/par-3
- 消費税法施行規則 第二十三条の三第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3/par-1
- 消費税法施行規則 第二十九条第一項（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-29/par-1
- 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

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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-20261106T203801-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-005, 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-20261106T203801-005, 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