#freeze
*免税手続 [#c5f5e2fc]
**免税手続きのある国 [#hc0943d7]
フランス、イギリス、アイルランド、ベルギー、イタリア、オーストリア、オランダ、ギリシャ、スイス、スウェーデン、デンマーク、ノルウエイ、フィンランド、ドイツ、スペイン、カナダ、イスラエル、韓国、シンガポール、タイ~

**免税できる範囲 [#r42e1d26]
店頭でTAX　FREEと表示されている店で、規定額以上の買い物をする場合に付加価値税(VAT)、消費税などが免税になる。~
規定額は国によって異なるが、大体1万円以上が免税対象。~
免税率も国によって異なるが、10〜30％。但し、手続き手数料が差し引かれるので、小額の買い物では手続きするメリットがほとんどない。~


**免税するための手順 [#o7ed205f]
店での免税手続き申し出~
免税手続き書類を発行してもらう。その際本人のパスポートが必要。コピー不可。~
書類に帰国後の自宅の住所を記入するところがある。性格に記入しないと返金小切手が送付されて来ない。~

**出国時の免税手続き [#n0e190cc]
-空港または国境で対象物を照合する。~
免税にする現物をチェックインせずに免税カウンターで書類といっしょに見せなくてはならない。ヨーロッパEU域内では最終出発国の空港で行わなくてはならない。その際に手荷物で空港内に持参しなくてはならない。スーツケースに入れて預けてしまっていれば免税書類にスタンプがもらえず、免税払い戻しは受けられない。~
-書類にスタンプの押印を~
書類に記載されているものと現物が符合したら係官は書類にスタンプを押印して返してくれる。~
-ポストの投函~
免税書類は封筒に入っているので、スタンプをもらった書類は封書にして空港内のポストに投函する。~

**返金 [#z5edafe6]
２〜3ヵ月後に小切手が自宅に送られてくる。日本の銀行で現金化する場合に、銀行の手数料がかかる。~
クレジットカードで買物をした場合には、一旦免税分を含んだ金額が引き落とされる。然る後、正しく手続きが為された場合に、カード内に免税分が振込まれる。~
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