Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
第九十条（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に関する経過措置）
In the case where the designated day prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date, the provisions of that Article apply from the taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) that includes the date of damage (meaning the date of damage prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article).
新租税特別措置法第八十六条の五の規定は、同条第一項に規定する指定日が施行日以後に到来する場合における被災日（同項に規定する被災日をいう。以下この条において同じ。）の属する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下この条において同じ。）から適用する。
Notwithstanding the provisions of the preceding paragraph, with regard to a person specified by Cabinet Order among persons to whom the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to a specified extraordinary Disaster (meaning a specified extraordinary Disaster prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that occurred before the Effective Date, the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply from the taxable period that includes the date of damage in the case where the day specified by Cabinet Order as the time limit extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster arrives on or after the Effective Date. With regard to the application of the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation in this case, the phrase "the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster" in paragraph (1) of that Article is deemed to be replaced with "the day specified by Cabinet Order prescribed in Article 90, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "of that paragraph" is deemed to be replaced with "of Article 9, paragraph (4) of the Consumption Tax Act".
前項の規定にかかわらず、施行日前に発生した特定非常災害（新租税特別措置法第八十六条の五第一項に規定する特定非常災害をいう。以下この条において同じ。）に係る国税通則法第十一条の規定の適用を受けた者のうち政令で定める者については、新租税特別措置法第八十六条の五の規定は、当該特定非常災害に係る国税通則法第十一条の規定により延長された期限として政令で定める日が施行日以後に到来する場合における被災日の属する課税期間から適用する。この場合における新租税特別措置法第八十六条の五の規定の適用については、同条第一項中「国税庁長官が当該特定非常災害の状況及び当該特定非常災害に係る国税通則法第十一条の規定による申告に関する期限の延長の状況を勘案して別に定める日」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十条第二項に規定する政令で定める日」と、「を同項」とあるのは「を消費税法第九条第四項」とする。
Notwithstanding the provisions of the preceding two paragraphs, the provisions listed in the following items apply to the taxable periods ending on or after the Effective Date (excluding taxable periods for which the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding two paragraphs) of the business operators specified in the respective items, among business operators (meaning business operators prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that are victims of a specified extraordinary Disaster that occurred within one year before the Effective Date:
前二項の規定にかかわらず、次の各号に掲げる規定は、施行日前一年以内に発生した特定非常災害の被災者である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この項において同じ。）のうち当該各号に定める事業者の施行日以後に終了する課税期間（前二項の規定により新租税特別措置法第八十六条の五の規定の適用を受ける課税期間を除く。）について適用する。
Article 86-5, paragraph (2) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
新租税特別措置法第八十六条の五第二項 被災日前に消費税法第九条第四項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
Article 86-5, paragraph (4) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
新租税特別措置法第八十六条の五第四項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
Article 86-5, paragraph (5) of the New Act on Special Measures Concerning Taxation: the following business operators:
新租税特別措置法第八十六条の五第五項 次に掲げる事業者
a business operator that fell under the case where a high-value specified asset, etc. has been acquired (meaning the case where a high-value specified asset, etc. has been acquired prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies in (b) and item (v)) before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
Article 86-5, paragraph (6) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
新租税特別措置法第八十六条の五第六項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
Article 86-5, paragraph (7) of the New Act on Special Measures Concerning Taxation: the following business operators:
新租税特別措置法第八十六条の五第七項 次に掲げる事業者
a business operator that fell under the case where a high-value specified asset, etc. has been acquired before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
被災日前に高額特定資産の仕入れ等を行った場合に該当していた事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
Article 86-5, paragraph (9) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster.
新租税特別措置法第八十六条の五第九項 被災日前に消費税法第三十七条第一項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者