• 酒販許可後のルール

    Obligations as a Liquor Licensee

    酒販免許許可後に行うこと

    Things To Do After Liquor License is Granted

    1.記帳義務

      Books and Records

    ・帳簿は販売場に備え付け、5年間は保管すること

    ・仕入、販売に関する事項を記載する

    (数量、価格、年月日、取引先の氏名または名称及び住所)

     

    The books of account must be kept at the sales office, for at least 5 (five) years.
    Record in the books of account items regarding purchases and sales.

    (Quantity, price, date, name and address of the supplier/ buyer.)

    2. 申告義務

     Duty to Report

    ・住所、氏名または名称、販売場所の所在地もしくは名称に異動があった場合

     →「異動申告書」

    ・酒類販売業を休止または再開する場合

     →「酒類販売業休止・開始(異動)申告書」

    ・会計年度毎に酒類の品目別販売数量の合計数量及び3月末の在庫数量を記載

     →翌会計年度の4月末までに「酒類の販売数量等報告書」

     を管轄の税務署長宛に提出する

     

    When there is a change in address, name, or location or name of the place of sale:
    →File "Report of Change" to the head of the tax office with jurisdiction.
    When suspending or recommencing the sale of alcoholic beverages:

    →File "Declaration of Suspension or Commencement (Change) of Alcoholic Beverages Sale Business" to the head of the tax office with jurisdiction.
    When you sell alcoholic beverages, record the total quantity of alcoholic beverages sold by product category and the inventory volume at the end of March for each fiscal year.
    → File "Report on Sales of Alcoholic Beverages" by the end of April of the following fiscal year, to the head of the tax office with jurisdiction.

    3. 届出義務

     Duty to Notify

    小型の容器などにお酒の詰替えをする場合

    →「酒類の詰替え届出書」を2日前までに管轄税務署長に提出

    When you plan to refill alcoholic beverages in a small container, etc.
    →Submit "Notification of Refill of Alcoholic Beverages" to the head of the tax office at least two days in advance.

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