# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の五 (Article 86-5)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十六条の五 (Article 86-5)（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） — address `art-86-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-86-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-5
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 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） — Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>art-86-5 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5</sup>

  **第一項**  特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（以下この条において「特定非常災害」という。）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。以下この条及び次条第一項において同じ。）（以下この条において「被災事業者」という。）で被災日（事業者が被災事業者となつた日をいう。以下この条において同じ。）の属する課税期間以後の課税期間につき消費税法第九条第四項の規定の適用を受けようとする者が、同項の規定による届出書を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（以下この条において「指定日」という。）までにその納税地を所轄する税務署長に提出したときは、当該届出書を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が同項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間であつて、かつ、当該届出書が当該課税期間の末日の翌日以後に提出された場合には、当該課税期間の末日）に当該税務署長に提出したものとみなして、同項の規定を適用する。
  <sup>art-86-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1</sup>
  Where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) that is a victim of an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (referred to as a "specified extraordinary Disaster" in this Article) (referred to as a "disaster-affected business operator" in this Article) and that seeks to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage (meaning the day on which the business operator became a disaster-affected business operator; the same applies hereinafter in this Article) files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by 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 (referred to as the "designated day" in this Article), the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which the business operator seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
  <sup>machine translation, not official</sup>

  **第二項**  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が被災事業者となつた場合又は被災事業者が指定日までに当該届出書を提出した場合におけるこれらの事業者の被災日の属する課税期間以後の課税期間（当該届出書の提出により消費税を納める義務が免除されないこととなる課税期間に限る。）に係る同条第五項の規定による届出書の提出については、同条第六項及び第七項の規定は、適用しない。
  <sup>art-86-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-2</sup>
  In the case where a business operator that has filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraphs (6) and (7) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted due to the filing of that written notification).
  <sup>machine translation, not official</sup>

  **第三項**  被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第九条第四項の規定の適用を受けることをやめようとする者が、同条第五項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同条第四項の規定の適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第八項の規定を適用する。
  <sup>art-86-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-3</sup>
  Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (8) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (4) of that Article.
  <sup>machine translation, not official</sup>

  **第四項**  消費税法第十二条の二第一項に規定する新設法人又は同法第十二条の三第一項に規定する特定新規設立法人が被災事業者となつた場合（当該新設法人又は当該特定新規設立法人が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者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を消費税法第十二条の二第二項又は第十二条の三第三項に規定する基準期間がない事業年度のうち最後の事業年度終了の日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者に係る被災日の属する課税期間以後の課税期間については、同法第十二条の二第二項（同法第十二条の三第三項において準用する場合を含む。）の規定は、適用しない。
  <sup>art-86-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4</sup>
  In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator (where that newly established corporation or specified newly established corporation is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the end of the business year that is the last of the business years with no base period prescribed in Article 12-2, paragraph (2) or Article 12-3, paragraph (3) of the Consumption Tax Act, or by the designated day, whichever is later), the provisions of Article 12-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of that Act) do not apply to the taxable periods on or after the taxable period that includes the date of damage pertaining to that disaster-affected business operator.
  <sup>machine translation, not official</sup>

  **第五項**  被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合（消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行つた場合をいう。以下この項及び第八項において同じ。）に該当していた場合（当該被災事業者が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者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当していた場合における高額特定資産の仕入れ等の日（消費税法第十二条の四第一項各号に掲げる区分に応じ当該各号に定める日をいう。以下この項において同じ。）の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合（当該被災事業者が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者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた場合における高額特定資産の仕入れ等の日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。）については、消費税法第十二条の四第一項の規定は、適用しない。
  <sup>art-86-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5</sup>
  In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. (meaning the case of acquiring a high-value specified asset, etc. prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (8)) before the date of damage (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. (meaning the day specified in each item of Article 12-4, paragraph (1) of the Consumption Tax Act in accordance with the category listed in that item; the same applies hereinafter in this paragraph) in the case it so fell under, or by the designated day, whichever is later), or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. in the case it has so come to fall under, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (1) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of acquiring that high-value specified asset, etc.).
  <sup>machine translation, not official</sup>

  **第六項**  被災事業者が、被災日前に消費税法第十二条の四第一項に規定する高額特定資産である同法第二条第一項第十五号に規定する棚卸資産若しくは課税貨物（同項第十一号に規定する課税貨物をいう。次条において同じ。）又は同法第十二条の四第二項に規定する調整対象自己建設高額資産について同法第三十六条第一項又は第三項の規定の適用を受けることとなつた場合（以下この項及び第九項において「高額特定資産等に係る棚卸資産の調整を受けることとなつた場合」という。）（当該被災事業者が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者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合（当該被災事業者が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者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。）における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。）については、消費税法第十二条の四第二項の規定は、適用しない。
  <sup>art-86-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-6</sup>
  In the case where, before the date of damage, a disaster-affected business operator has become subject to the provisions of Article 36, paragraph (1) or paragraph (3) of the Consumption Tax Act with regard to inventory assets prescribed in Article 2, paragraph (1), item (xv) of that Act or taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in the following Article) that are high-value specified assets prescribed in Article 12-4, paragraph (1) of that Act, or an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of that Act (referred to as the "case of becoming subject to the inventory adjustment for high-value specified assets, etc." in this paragraph and paragraph (9)) (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it came to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc., or by the designated day, whichever is later), or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it has so come to fall under it, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (2) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
  <sup>machine translation, not official</sup>

  **第七項**  消費税法第十二条の二第一項に規定する新設法人又は同法第十二条の三第一項に規定する特定新規設立法人が被災事業者となつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間に係る同法第三十七条第一項の規定による届出書の提出については、同条第三項（第二号に係る部分に限る。）の規定は、適用しない。
  <sup>art-86-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7</sup>
  In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator, the provisions of Article 37, paragraph (3) of that Act (limited to the part pertaining to item (ii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage.
  <sup>machine translation, not official</sup>

  **第八項**  被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。）に係る同項の規定による届出書の提出については、同条第三項（第三号に係る部分に限る。）の規定は、適用しない。
  <sup>art-86-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8</sup>
  In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. before the date of damage, or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of acquiring that high-value specified asset, etc.).
  <sup>machine translation, not official</sup>

  **第九項**  被災事業者が、被災日前に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間（当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。）に係る同項の規定による届出書の提出については、同条第三項（第四号に係る部分に限る。）の規定は、適用しない。
  <sup>art-86-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-9</sup>
  In the case where a disaster-affected business operator fell under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. before the date of damage, or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iv)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
  <sup>machine translation, not official</sup>

  **第十項**  被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第三十七条第一項の規定の適用を受けようとする者が、同項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が同項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間であつて、かつ、当該届出書が当該課税期間の末日の翌日以後に提出された場合には、当該課税期間の末日）に当該税務署長に提出したものとみなして、同項の規定を適用する。
  <sup>art-86-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-10</sup>
  Where a disaster-affected business operator that seeks to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
  <sup>machine translation, not official</sup>

  **第十一項**  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が被災事業者となつた場合又は被災事業者が指定日までに当該届出書を提出した場合におけるこれらの事業者の被災日の属する課税期間以後の課税期間（当該届出書の提出により同項の規定の適用を受けることとなる課税期間に限る。）に係る同条第五項の規定による届出書の提出については、同条第六項の規定は、適用しない。
  <sup>art-86-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-11</sup>
  In the case where a business operator that has filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraph (6) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which they are to be subject to the provisions of paragraph (1) of that Article due to the filing of that written notification).
  <sup>machine translation, not official</sup>

  **第十二項**  被災事業者で被災日の属する課税期間以後の課税期間につき消費税法第三十七条第一項の規定の適用を受けることをやめようとする者が、同条第五項の規定による届出書を指定日までにその納税地を所轄する税務署長に提出したときは、当該届出書を同条第一項の規定の適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第七項の規定を適用する。
  <sup>art-86-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-12</sup>
  Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (7) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (1) of that Article.
  <sup>machine translation, not official</sup>

  **第十三項**  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。）」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」とする。
  <sup>art-86-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13</sup>
  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)" in Article 9, paragraph (1) of that Act is deemed to be replaced with "10,000,000 yen or less", 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 operator" 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).
  <sup>machine translation, not official</sup>

  **第十四項**  前項の規定は、被災事業者である適格請求書発行事業者が、第三項の届出書を提出した場合について準用する。この場合において、前項中「同法第五十七条の二第十項第一号の規定による」とあるのは「第三項の」と、「の翌日」とあるのは「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がその納税地を所轄する税務署長に提出されたものとみなし、同日の翌日」と、「のその」とあるのは「の第三項の届出書の」と読み替えるものとする。
  <sup>art-86-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14</sup>
  The provisions of the preceding paragraph apply mutatis mutandis to the case where a qualified invoice issuer that is a disaster-affected business operator has filed the written notification referred to in paragraph (3). In this case, the phrase "under the provisions of Article 57-2, paragraph (10), item (i) of that Act" in the preceding paragraph is deemed to be replaced with "referred to in paragraph (3)"; the phrase "on the day following" with "on that day, the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act is deemed to have been filed with the district director having jurisdiction over its place for tax payment, and on the day following that day"; and the phrase "of that filing" with "of the filing of the written notification referred to in paragraph (3)".
  <sup>machine translation, not official</sup>

  **第十五項**  消費税法第五十七条の二第十一項の規定は、第十三項（前項において準用する場合を含む。）の規定により同条第一項の登録がその効力を失つたときについて準用する。この場合において、同条第十一項中「第六項の規定による登録の取消しを行つたとき、又は前項」とあるのは「租税特別措置法（昭和三十二年法律第二十六号）第八十六条の五第十三項（同条第十四項において準用する場合を含む。）（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）」と、「取り消された又はその」とあるのは「その」と読み替えるものとする。
  <sup>art-86-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-15</sup>
  The provisions of Article 57-2, paragraph (11) of the Consumption Tax Act apply mutatis mutandis when the registration referred to in paragraph (1) of that Article has ceased to be effective pursuant to the provisions of paragraph (13) (including as applied mutatis mutandis pursuant to the preceding paragraph). In this case, the phrase "has rescinded a registration pursuant to the provisions of paragraph (6), or ... pursuant to the provisions of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "... pursuant to the provisions of Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) (Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability)", and the phrase "has been rescinded or its" with "its".
  <sup>machine translation, not official</sup>

  **第十六項**  第十項又は第十二項の届出書を提出した被災事業者がその提出前に消費税法第四十三条第一項各号に掲げる事項を記載した申告書を提出している場合におけるこれらの規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-86-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-16</sup>
  Where a disaster-affected business operator that has filed the written notification referred to in paragraph (10) or paragraph (12) has, before that filing, filed a return stating the matters listed in the items of Article 43, paragraph (1) of the Consumption Tax Act, the application of those provisions in that case and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-86-5/par-1: 消費税法第二条第一項第四号 → e-Gov law 363AC0000000108, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-86-5/par-1: 消費税法第九条第四項 → e-Gov law 363AC0000000108, 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — not held in this collection
- art-86-5/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-86-5/par-1: 次条第一項 → 租税特別措置法 第八十六条の六第一項 (Article 86-6, paragraph (1)), art-86-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-86-5/par-1: この条 → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5
- art-86-5/par-2: 消費税法第九条第四項 → e-Gov law 363AC0000000108, 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — not held in this collection
- art-86-5/par-2: 同条第五項 → e-Gov law 363AC0000000108, 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — not held in this collection
- art-86-5/par-2: 同条第六項 → e-Gov law 363AC0000000108, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-86-5/par-2: 第七項 → e-Gov law 363AC0000000108, 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — not held in this collection
- art-86-5/par-3: 消費税法第九条第四項 → e-Gov law 363AC0000000108, 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — not held in this collection
- art-86-5/par-3: 同条第五項 → e-Gov law 363AC0000000108, 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — not held in this collection
- art-86-5/par-3: 同条第八項 → e-Gov law 363AC0000000108, 第九条第八項 (Article 9, paragraph (8)), art-9/par-8 — not held in this collection
- art-86-5/par-4: 消費税法第十二条の二第一項 → e-Gov law 363AC0000000108, 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — not held in this collection
- art-86-5/par-4: 同法第十二条の三第一項 → e-Gov law 363AC0000000108, 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — not held in this collection
- art-86-5/par-4: 消費税法第十二条の二第二項 → e-Gov law 363AC0000000108, 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — not held in this collection
- art-86-5/par-4: 第十二条の三第三項 → e-Gov law 363AC0000000108, 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — not held in this collection
- art-86-5/par-4: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-86-5/par-4: この項 → 租税特別措置法 第八十六条の五第四項 (Article 86-5, paragraph (4)), art-86-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
- art-86-5/par-5: 消費税法第十二条の四第一項 → e-Gov law 363AC0000000108, 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — not held in this collection
- art-86-5/par-5: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-86-5/par-5: この項 → 租税特別措置法 第八十六条の五第五項 (Article 86-5, paragraph (5)), art-86-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5
- art-86-5/par-5: 第八項 → 租税特別措置法 第八十六条の五第八項 (Article 86-5, paragraph (8)), art-86-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8
- art-86-5/par-6: 消費税法第十二条の四第一項 → e-Gov law 363AC0000000108, 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — not held in this collection
- art-86-5/par-6: 同法第二条第一項第十五号 → e-Gov law 363AC0000000108, 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — not held in this collection
- art-86-5/par-6: 同項第十一号 → e-Gov law 363AC0000000108, 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — not held in this collection
- art-86-5/par-6: 同法第十二条の四第二項 → e-Gov law 363AC0000000108, 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — not held in this collection
- art-86-5/par-6: 同法第三十六条第一項 → e-Gov law 363AC0000000108, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection
- art-86-5/par-6: 第三項 → e-Gov law 363AC0000000108, 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — not held in this collection
- art-86-5/par-6: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-86-5/par-6: 次条 → 租税特別措置法 第八十六条の六 (Article 86-6), art-86-6 — https://japanlaw.org/en/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6
- art-86-5/par-6: この項 → 租税特別措置法 第八十六条の五第六項 (Article 86-5, paragraph (6)), art-86-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-6
- art-86-5/par-6: 第九項 → 租税特別措置法 第八十六条の五第九項 (Article 86-5, paragraph (9)), art-86-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-9
- art-86-5/par-7: 消費税法第十二条の二第一項 → e-Gov law 363AC0000000108, 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — not held in this collection
- art-86-5/par-7: 同法第十二条の三第一項 → e-Gov law 363AC0000000108, 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — not held in this collection
- art-86-5/par-7: 同法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-7: 同条第三項 → e-Gov law 363AC0000000108, 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — not held in this collection
- art-86-5/par-7: 第二号 → e-Gov law 363AC0000000108, 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — not held in this collection
- art-86-5/par-8: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-8: 同条第三項 → e-Gov law 363AC0000000108, 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — not held in this collection
- art-86-5/par-8: 第三号 → e-Gov law 363AC0000000108, 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — not held in this collection
- art-86-5/par-9: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-9: 同条第三項 → e-Gov law 363AC0000000108, 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — not held in this collection
- art-86-5/par-9: 第四号 → e-Gov law 363AC0000000108, 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — not held in this collection
- art-86-5/par-10: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-11: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-11: 同条第五項 → e-Gov law 363AC0000000108, 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — not held in this collection
- art-86-5/par-11: 同条第六項 → e-Gov law 363AC0000000108, 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — not held in this collection
- art-86-5/par-12: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-86-5/par-12: 同条第五項 → e-Gov law 363AC0000000108, 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — not held in this collection
- art-86-5/par-12: 同条第七項 → e-Gov law 363AC0000000108, 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — not held in this collection
- art-86-5/par-13: 消費税法第二条第一項第七号の二 → e-Gov law 363AC0000000108, 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — not held in this collection
- art-86-5/par-13: 同法第九条第一項 → e-Gov law 363AC0000000108, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-86-5/par-13: 同法第五十七条の二第十項第一号 → e-Gov law 363AC0000000108, 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — not held in this collection
- art-86-5/par-13: 同条第一項 → e-Gov law 363AC0000000108, 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — not held in this collection
- art-86-5/par-13: 第十五条第六項 → e-Gov law 363AC0000000108, 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — not held in this collection
- art-86-5/par-13: 次項 → 租税特別措置法 第八十六条の五第十四項 (Article 86-5, paragraph (14)), art-86-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14
- art-86-5/par-13: この項 → 租税特別措置法 第八十六条の五第十三項 (Article 86-5, paragraph (13)), art-86-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- art-86-5/par-14: 第三項 → 租税特別措置法 第八十六条の五第三項 (Article 86-5, paragraph (3)), art-86-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-3
- art-86-5/par-14: 前項 → 租税特別措置法 第八十六条の五第十三項 (Article 86-5, paragraph (13)), art-86-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- art-86-5/par-15: 消費税法第五十七条の二第十一項 → e-Gov law 363AC0000000108, 第五十七条の二第十一項 (Article 57-2, paragraph (11)), art-57-2/par-11 — not held in this collection
- art-86-5/par-15: 同条第一項 → e-Gov law 363AC0000000108, 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — not held in this collection
- art-86-5/par-15: 前項 → 租税特別措置法 第八十六条の五第十四項 (Article 86-5, paragraph (14)), art-86-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14
- art-86-5/par-15: 第十三項 → 租税特別措置法 第八十六条の五第十三項 (Article 86-5, paragraph (13)), art-86-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- art-86-5/par-16: 消費税法第四十三条第一項 → e-Gov law 363AC0000000108, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第十一項 (Article 86-5, paragraph (11)), art-86-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-11
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第七項 (Article 86-5, paragraph (7)), art-86-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第二項 (Article 86-5, paragraph (2)), art-86-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-2
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第三項 (Article 86-5, paragraph (3)), art-86-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-3
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第五項 (Article 86-5, paragraph (5)), art-86-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第十四項 (Article 86-5, paragraph (14)), art-86-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第六項 (Article 86-5, paragraph (6)), art-86-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-6
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第十五項 (Article 86-5, paragraph (15)), art-86-5/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-15
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第四項 (Article 86-5, paragraph (4)), art-86-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第八項 (Article 86-5, paragraph (8)), art-86-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第九項 (Article 86-5, paragraph (9)), art-86-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-9
- art-86-5/par-16: 第十二項 → 租税特別措置法 第八十六条の五第十二項 (Article 86-5, paragraph (12)), art-86-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-12
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第十三項 (Article 86-5, paragraph (13)), art-86-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- art-86-5/par-16: 前各項 → 租税特別措置法 第八十六条の五第一項 (Article 86-5, paragraph (1)), art-86-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1
- art-86-5/par-16: 第十項 → 租税特別措置法 第八十六条の五第十項 (Article 86-5, paragraph (10)), art-86-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-10

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7
- 租税特別措置法 第八十六条の四第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-1
- 租税特別措置法 第八十六条の五第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1
- 租税特別措置法 第八十六条の五第四項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
- 租税特別措置法 第八十六条の五第五項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5
- 租税特別措置法 第八十六条の五第六項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-6
- 租税特別措置法 第八十六条の五第十三項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- 租税特別措置法 第八十六条の五第十四項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-14
- 租税特別措置法 第八十六条の五第十五項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-15
- 租税特別措置法 第八十六条の五第十六項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-16
- 租税特別措置法 第八十六条の七第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1
- 租税特別措置法 第八十六条の七第二項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2
- 租税特別措置法 附則第九十条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
- 租税特別措置法 附則第九十条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-2
- 租税特別措置法 附則第九十条第三項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3
- 租税特別措置法 附則第九十条第三項第一号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-1
- 租税特別措置法 附則第九十条第三項第二号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-2
- 租税特別措置法 附則第九十条第三項第三号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3
- 租税特別措置法 附則第九十条第三項第四号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-4
- 租税特別措置法 附則第九十条第三項第五号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5
- 租税特別措置法 附則第九十条第三項第六号（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-6

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-233, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07