# 消費税法 / Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第四条 (Supplementary Provisions, Article 4)（輸出物品販売場の許可に関する経過措置） — address `suppl-3631-108/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-4 - Every provision below carries its address and both URLs 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. --- ### 第四条（輸出物品販売場の許可に関する経過措置） — Transitional Measures Concerning Permission for Tax-Free Shops caption: machine translation, not official suppl-3631-108/art-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-4 **第一項** 適用日の前日において附則第二十条の規定による廃止前の物品税法（昭和三十七年法律第四十八号）第二十条第六項（輸出物品販売場における輸出免税の特例）の規定による許可を受けている輸出物品販売場を経営する事業者であるものが適用日以後引き続き第八条第一項に規定する輸出物品販売場を経営する事業者となろうとする場合には、その旨を政令で定めるところにより、適用日の前日までに、その納税地を所轄する税務署長に届け出たときは、当該輸出物品販売場については、適用日において、同条第六項の規定による許可を受けたものとみなす。 suppl-3631-108/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-4/par-1 In the case where a business operator that, on the day preceding the application date, operates a tax-free shop for which it has received permission under Article 20, paragraph (6) (Special Provisions on Export Tax Exemption at Tax-Free Shops) of the Commodity Tax Act (Act No. 48 of 1962) prior to its abolition under Article 20 of the Supplementary Provisions intends to continue, on or after the application date, to be a business operator that operates a tax-free shop prescribed in Article 8, paragraph (1), if the business operator gives notification to that effect, as provided by Cabinet Order, to the district director having jurisdiction over its place for tax payment by the day preceding the application date, the tax-free shop is deemed to have received, on the application date, permission under paragraph (6) of that Article. machine translation, not official --- ## Cites - suppl-3631-108/art-4/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-025, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13