# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90)

- 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: 第九十条 (Supplementary Provisions, Article 90)（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） — address `suppl-4291-4/art-90`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
- 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.

---

### 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） — Transitional Measures Concerning 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>suppl-4291-4/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90</sup>

**第一項**  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。
<sup>suppl-4291-4/art-90/par-1 · 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</sup>
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).
<sup>machine translation, not official</sup>

**第二項**  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。
<sup>suppl-4291-4/art-90/par-2 · 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</sup>
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".
<sup>machine translation, not official</sup>

**第三項**  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。
<sup>suppl-4291-4/art-90/par-3 · 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</sup>
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:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>suppl-4291-4/art-90/par-3/item-1 · 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</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>suppl-4291-4/art-90/par-3/item-2 · 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</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  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
  <sup>suppl-4291-4/art-90/par-3/item-3 · 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</sup>
  Article 86-5, paragraph (5) of the New Act on Special Measures Concerning Taxation: the following business operators:
  <sup>machine translation, not official</sup>

    **イ**  被災日前に高額特定資産の仕入れ等を行った場合（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った場合をいう。ロ及び第五号において同じ。）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
    <sup>suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  被災日から平成三十年十二月三十一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った場合に該当することとなった事業者であって、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
    <sup>suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

  **四**  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
  <sup>suppl-4291-4/art-90/par-3/item-4 · 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</sup>
  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;
  <sup>machine translation, not official</sup>

  **五**  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
  <sup>suppl-4291-4/art-90/par-3/item-5 · 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</sup>
  Article 86-5, paragraph (7) of the New Act on Special Measures Concerning Taxation: the following business operators:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  被災日から平成三十年十二月三十一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った場合に該当することとなった事業者であって、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
    <sup>suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

  **六**  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
  <sup>suppl-4291-4/art-90/par-3/item-6 · 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</sup>
  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.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4291-4/art-90/par-1: 消費税法第十九条第一項 → e-Gov law 363AC0000000108, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-4291-4/art-90/par-1: 同条第二項 → e-Gov law 363AC0000000108, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- suppl-4291-4/art-90/par-1: 第四項 → e-Gov law 363AC0000000108, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection
- suppl-4291-4/art-90/par-1: 新租税特別措置法第八十六条の五 → 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
- suppl-4291-4/art-90/par-1: この条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4291-4/art-90 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
- suppl-4291-4/art-90/par-1: 同条第一項 → 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
- suppl-4291-4/art-90/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
- suppl-4291-4/art-90/par-2: 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
- suppl-4291-4/art-90/par-2: 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 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4291-4/art-90/par-2 — 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
- suppl-4291-4/art-90/par-2: 新租税特別措置法第八十六条の五 → 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
- suppl-4291-4/art-90/par-2: この条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4291-4/art-90 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
- suppl-4291-4/art-90/par-2: 前項 → 租税特別措置法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-4291-4/art-90/par-1 — 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
- suppl-4291-4/art-90/par-2: 新租税特別措置法第八十六条の五第一項 → 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
- suppl-4291-4/art-90/par-3: 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
- suppl-4291-4/art-90/par-3: 前二項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4291-4/art-90/par-2 — 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
- suppl-4291-4/art-90/par-3: 新租税特別措置法第八十六条の五 → 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
- suppl-4291-4/art-90/par-3: 前二項 → 租税特別措置法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-4291-4/art-90/par-1 — 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
- suppl-4291-4/art-90/par-3: この項 → 租税特別措置法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-4291-4/art-90/par-3 — 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
- suppl-4291-4/art-90/par-3/item-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
- suppl-4291-4/art-90/par-3/item-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
- suppl-4291-4/art-90/par-3/item-1: 新租税特別措置法第八十六条の五第二項 → 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
- suppl-4291-4/art-90/par-3/item-2: 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
- suppl-4291-4/art-90/par-3/item-2: 新租税特別措置法第八十六条の五第四項 → 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
- suppl-4291-4/art-90/par-3/item-3: 新租税特別措置法第八十六条の五第五項 → 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
- suppl-4291-4/art-90/par-3/item-3/sub-1: 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
- suppl-4291-4/art-90/par-3/item-3/sub-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
- suppl-4291-4/art-90/par-3/item-3/sub-1: 第五号 → 租税特別措置法 附則第九十条第三項第五号 (Supplementary Provisions, Article 90, paragraph (3), item (v)), suppl-4291-4/art-90/par-3/item-5 — 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
- suppl-4291-4/art-90/par-3/item-3/sub-2: 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
- suppl-4291-4/art-90/par-3/item-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
- suppl-4291-4/art-90/par-3/item-4: 新租税特別措置法第八十六条の五第六項 → 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
- suppl-4291-4/art-90/par-3/item-5: 新租税特別措置法第八十六条の五第七項 → 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
- suppl-4291-4/art-90/par-3/item-5/sub-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
- suppl-4291-4/art-90/par-3/item-5/sub-2: 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
- suppl-4291-4/art-90/par-3/item-6: 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
- suppl-4291-4/art-90/par-3/item-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
- suppl-4291-4/art-90/par-3/item-6: 新租税特別措置法第八十六条の五第九項 → 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

## Cited by

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

- 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三号イ（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/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-1

---

## 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-20261007T211206-590, 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