Rent-a-Box Shops to Sell Items

How do these rent a box shops work? Like the one in this picture.

If you rent a box inside the shop, then they sell an item, do they just give you the cash and do they deduct the taxes and then how does that all get mixed in with paying tax or being in a business?

I’m guessing you need to be a resident and have something like an ARC at least through use this service but I’m not sure.

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Anyone? Know anything?