Article 86-3Tax Exemption for Whiskey, etc. or Cigarettes Imported by Persons Entering Japan
第八十六条の三（入国者が輸入するウイスキー等又は紙巻たばこの非課税）
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。
第八十六条の四（個人事業者に係る消費税の課税資産の譲渡等及び特定課税仕入れについての確定申告期限の特例）
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。
liquormachine translation
「酒類」
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including what can be diluted into such a drink (alcohol of 90 degrees or more aside, unless a licensed liquor manufacturer makes it at its licensed plant as an ingredient of liquor) and a powder that can be dissolved into one.
Defined inArticle 2, paragraph (4), item (i)· applies only in this provision and in Chapter 6
manufactured tobaccomachine translation
「製造たばこ」
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), manufactured tobacco as referred to in Article 3 of the Tobacco Tax Act, the provision that imposes tobacco tax on it: products made wholly or partly from leaf tobacco into a state fit for smoking, chewing or sniffing.
Defined inArticle 2, paragraph (4), item (iii)· applies only in this provision and in Chapter 6
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
Defined inArticle 2, paragraph (4), item (vii)· applies only in this provision and in Chapter 6
taxable periodmachine translation
「課税期間」
A taxable period as defined in Article 19 of the Consumption Tax Act; here, that of an individual business operator that includes 31 December of the year, whose consumption tax return is then due by 31 March of the next year.
Defined inArticle 86-4, paragraph (1)· applies only in this provision and in Articles 86-5 and 86-6