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on 1 April 2028, in 18 months

Act on Special Measures Concerning Taxation

租税特別措置法（そぜいとくべつそちほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

1 provision changed

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 86-5 · Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability第八十六条の五（納税義務の免除の規定の適用を受けない旨の届出等に関する特例）

Read it in the amended law
  • ChangedArticle 86-5, paragraph (13)

    Where a qualified invoice issuer that is a disaster-affected business operator (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act, limited to one whose taxable sales in the base period prescribed in Article 9, paragraph (1) of that Act for the taxable period are 10,000,000 yen or less; the same applies hereinafter in this paragraph and the following paragraph) has filed the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act with the district director having jurisdiction over its place for tax payment by the designated day, the registration referred to in paragraph (1) of that Article ceases to be effective on the day following the day of that filing. In this case, with regard to the application of the provisions of Article 9, paragraph (1) and Article 15, paragraph (6) of that Act for the taxable period of that qualified invoice issuer that includes the day of that filing, the phrase "10,000,000 yen or less (excluding a qualified invoice issuer) and" in Article 9, paragraph (1) of that Act is deemed to be replaced with "10,000,000 yen or less (excluding", and, in Article 15, paragraph (6) of that Act, the phrase "is a qualified invoice issuer on the first day of that taxable period or is a business operatora specified small-value asset seller" is deemed to be replaced with "is a business operator", and the phrase "若しくは" (or, joining a smaller group of alternatives) with "又は" (or)a specified small-value asset seller".

    被災事業者である適格請求書発行事業者（消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る。以下この項及び次項において同じ。）が、指定日までに同法第五十七条の二第十項第一号の規定による届出書をその納税地を所轄する税務署長に提出した場合には、その提出があつた日の翌日に、同条第一項の登録は、その効力を失う。この場合において、当該適格請求書発行事業者のその提出があつた日の属する課税期間に係る同法第九条第一項及び第十五条第六項の規定の適用については、同法第九条第一項中「である者（適格請求書発行事業者を除く。）及び」とあるのは「である者（」と、同法第十五条第六項中「の初日において適格請求書発行事業者である場合又は当該課税期間における」とあるのは「における」と、「若しくは」とあるのは「又はおいて」とする。