Article 86Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc.
第八十六条（外国公館等に対する課税資産の譲渡等に係る免税）
Where a business operator has made a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding one that falls under a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter in this paragraph, the following paragraph, and Article 86-6, paragraph (3)) to a foreign embassy, legation, consulate, or any other equivalent institution located in Japan (referred to as an "embassy, etc." in this Article) or to a foreign ambassador, minister, consul, or any other equivalent person dispatched to Japan (referred to as an "ambassador, etc." in this Article), if that foreign embassy, etc. or ambassador, etc. acquires or borrows assets pertaining to that taxable transfer, etc. of assets, or receives the provision of services pertaining to that taxable transfer, etc. of assets, as necessary for performing diplomatic, consular, or other duties, by the method specified by Cabinet Order, consumption tax is exempted for that taxable transfer, etc. of assets; provided, however, that with regard to the embassy, etc. or ambassador, etc. of a country that places restrictions on the exemption from taxes similar to consumption tax for assets acquired or borrowed, or services received, by a Japanese embassy, etc. located in a foreign country or a Japanese ambassador, etc. dispatched to a foreign country, this is subject to reciprocity.
事業者が、本邦にある外国の大使館、公使館、領事館その他これらに準ずる機関（以下この条において「大使館等」という。）又は本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この条において「大使等」という。）に対し、課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下この項及び次項並びに第八十六条の六第三項において同じ。）を行つた場合において、当該外国の大使館等又は大使等が、外交、領事その他の任務を遂行するために必要なものとして、政令で定める方法により、当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けるときは、当該課税資産の譲渡等については、消費税を免除する。ただし、外国にある本邦の大使館等又は外国に派遣された本邦の大使等が譲り受け、若しくは借り受ける資産又は提供を受ける役務について消費税に類似する租税の免除に制限を付する国の大使館等又は大使等については、相互条件による。
The provisions of the preceding paragraph do not apply if the business operator that has made the taxable transfer, etc. of assets referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the foreign embassy, etc. or ambassador, etc. has, with an exemption from consumption tax by the method prescribed in that paragraph, acquired or borrowed assets pertaining to that taxable transfer, etc. of assets, or received the provision of services pertaining to that taxable transfer, etc. of assets; provided, however, that this does not apply if that business operator proves that it was unable to preserve those documents or electronic or magnetic records due to a disaster or other unavoidable circumstances.
前項の規定は、同項の課税資産の譲渡等を行つた事業者が、当該外国の大使館等又は大使等が同項に規定する方法により消費税の免除を受けて当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けたことを証する書類又は電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）を、政令で定めるところにより保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該書類又は電磁的記録を保存することができなかつたことを当該事業者において証明した場合は、この限りでない。
The foreign embassy, etc. or ambassador, etc. referred to in paragraph (1) must not, for two years from the day on which it acquired or borrowed assets to which the provisions of that paragraph have been applied, use those assets for any purpose other than the performance of the duties prescribed in that paragraph (referred to as "use for other purposes" in this paragraph); provided, however, that this does not apply if there are unavoidable circumstances for putting those assets to use for other purposes within that period.