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Section 1 Special Provisions on the Consumption Tax Act (Articles 86-3 to 86-4)
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Consumption tax pertaining to the taking out is not imposed on liquor or manufactured tobacco taken out of a bonded area to which the provisions of Article 87-3, paragraph (1) or Article 88-2, paragraph (1) apply.
保税地域から引き取られる酒類又は製造たばこのうち、第八十七条の三第一項又は第八十八条の二第一項の規定の適用を受けるものについては、当該引取りに係る消費税を課さない。
For an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (excluding a person exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act), the due date for filing the return under the provisions of Article 45, paragraph (1) of that Act (excluding a return to be filed pursuant to the provisions of paragraph (2) of that Article) for the taxable period that includes December 31 of the year (meaning a taxable period prescribed in Article 19 of that Act; the same applies in the following Article and Article 86-6) is to be, notwithstanding the provisions of paragraph (1) of that Article, March 31 of the following year.
消費税法第二条第一項第三号に規定する個人事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）のその年の十二月三十一日の属する課税期間（同法第十九条に規定する課税期間をいう。次条及び第八十六条の六において同じ。）に係る同法第四十五条第一項の規定による申告書（同条第二項の規定により提出すべき申告書を除く。）の提出期限は、同条第一項の規定にかかわらず、その年の翌年三月三十一日とする。
The retention period of the books or invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act in the case where the provisions of the preceding paragraph apply, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
前項の規定の適用がある場合における消費税法第三十条第七項に規定する帳簿又は請求書等の保存期間その他前項の規定の適用に関し必要な事項は、政令で定める。