# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Article 86) - 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 (Article 86)（外国公館等に対する課税資産の譲渡等に係る免税） — address `art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86 - 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） — Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc. caption: machine translation, not official art-86 · https://japanlaw.org/ja/special-taxation-measures-act/art-86 · https://japanlaw.org/l/332AC0000000026/art-86 **第一項** 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。 art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1 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. machine translation, not official **第二項** 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。 art-86/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/art-86/par-2 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. machine translation, not official **第三項** 第一項の外国の大使館等又は大使等は、同項の規定の適用を受けた資産を譲り受け、又は借り受けた日から二年間は、当該資産を同項に規定する任務の遂行のための用途以外の用途（以下この項において「目的外の用途」という。）に供してはならない。ただし、当該資産を当該期間内に目的外の用途に供することにつきやむを得ない事情がある場合は、この限りでない。 art-86/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/art-86/par-3 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. machine translation, not official --- ## Cites - art-86/par-1: 消費税法第二条第一項第九号 → e-Gov law 363AC0000000108, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection - art-86/par-1: 同項第八号の二 → e-Gov law 363AC0000000108, 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — not held in this collection - art-86/par-1: この条 → 租税特別措置法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/special-taxation-measures-act/art-86 · https://japanlaw.org/l/332AC0000000026/art-86 - art-86/par-1: 第八十六条の六第三項 → 租税特別措置法 第八十六条の六第三項 (Article 86-6, paragraph (3)), art-86-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-3 - art-86/par-1: 次項 → 租税特別措置法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/art-86/par-2 - art-86/par-1: この項 → 租税特別措置法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1 - art-86/par-2: この項 → 租税特別措置法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/art-86/par-2 - art-86/par-2: 前項 → 租税特別措置法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1 - art-86/par-3: この項 → 租税特別措置法 第八十六条第三項 (Article 86, paragraph (3)), art-86/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/art-86/par-3 - art-86/par-3: 第一項 → 租税特別措置法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1 ## Cited by 6 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/ja/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 第八十六条第一項（外国公館等に対する課税資産の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/art-86/par-1 - 租税特別措置法 第八十六条第二項（外国公館等に対する課税資産の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/art-86/par-2 - 租税特別措置法 第八十六条第三項（外国公館等に対する課税資産の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/art-86/par-3 - 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/ja/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/ja/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2 --- ## 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-20261007T211206-232, 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