Article 86-4Special Provisions on the Due Date for Filing a Tax Return for Consumption Tax on Taxable Transfers, etc. of Assets and Specified Taxable Purchases of Individual Business Operators
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.
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.