# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第九条 (Article 9)

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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: 第九条 (Article 9)（承認送受信事業者の承認申請書の記載事項等） — address `art-9`
- 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-9
- 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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### 第九条（承認送受信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 Transmission Business Operator, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9</sup>

**第一項**  令第十八条の四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-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-4, 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-9/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/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**  申請者の電子メールアドレス
  <sup>art-9/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-1/item-2</sup>
  the applicant's e-mail address;
  <sup>machine translation, not official</sup>

  **三**  購入記録情報の提供等に使用する情報システムの概要
  <sup>art-9/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-1/item-3</sup>
  an outline of the information system used for the provision, etc. of purchase record information;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-9/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  令第十八条の四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-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-2</sup>
The documents specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following documents:
<sup>machine translation, not official</sup>

  **一**  購入記録情報の提供等に係る事務の概要を記載した書類
  <sup>art-9/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-2/item-1</sup>
  a document stating an outline of the work relating to the provision, etc. of purchase record information;
  <sup>machine translation, not official</sup>

  **二**  購入記録情報の提供等に使用する情報システムに関する内容を記載した書類
  <sup>art-9/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-2/item-2</sup>
  a document stating the content of the information system used for the provision, etc. of purchase record information;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき書類
  <sup>art-9/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-2/item-3</sup>
  any other documents for reference.
  <sup>machine translation, not official</sup>

**第三項**  税務署長は、令第十八条の四第二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。
<sup>art-9/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-3</sup>
When the district director grants the approval under Article 18-4, paragraph (2) of the Order, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.
<sup>machine translation, not official</sup>

**第四項**  承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う輸出物品販売場に係る法第八条第二項前段の規定による購入記録情報の提供を行う場合には、前項の規定により通知を受けた識別符号を併せて提供しなければならない。
<sup>art-9/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-4</sup>
Where an approved transmission business operator makes the provision of purchase record information pursuant to the provisions of Article 8, paragraph (2), first sentence of the Act for a tax-free shop for which it performs work under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, it must also provide the identification code notified pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  承認送受信事業者は、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。
<sup>art-9/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-5</sup>
An approved transmission business operator 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:
<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-9/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-5/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-9/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-5/item-2</sup>
  the content of the change;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-9/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-5/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第六項**  令第十八条の四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-9/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-6</sup>
The matters specified by Ministry of Finance Order prescribed in Article 18-4, 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-9/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-6/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**  その他参考となるべき事項
  <sup>art-9/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-6/item-2</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第七項**  承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日（税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日）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、これを納税地又は購入記録情報の提供等に係る事務所、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-9/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-7</sup>
An approved transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, 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 the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article) (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 provision, etc. of purchase record information.
<sup>machine translation, not official</sup>

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## Cites
- art-9/par-1: 令第十八条の四第三項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-3 (e-Gov law ID 363CO0000000360)
- art-9/par-2: 令第十八条の四第三項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-3 (e-Gov law ID 363CO0000000360)
- art-9/par-3: 令第十八条の四第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2 (e-Gov law ID 363CO0000000360)
- art-9/par-4: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-9/par-4: 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-9/par-4: 前項 → 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-9/par-5: 第一項 → 消費税法施行規則 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-1
- art-9/par-6: 令第十八条の四第七項 → 消費税法施行令 第十八条の四第七項 (Article 18-4, paragraph (7)), art-18-4/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-7 (e-Gov law ID 363CO0000000360)
- art-9/par-7: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-9/par-7: 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-9/par-7: 同条第二項 → 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)

## 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 第九条第四項（承認送受信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-9/par-4
- 消費税法施行規則 第九条第五項（承認送受信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-9/par-5
- 消費税法施行規則 第十条第一項第四号（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-1/item-4
- 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 附則第二条第一項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/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-20261106T203801-005, translated 2026-11-07
- 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
- 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