# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の二 (Article 86-2) - 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: 第八十六条の二 (Article 86-2)（海軍販売所等に対する物品の譲渡に係る免税） — address `art-86-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-86-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-2 - 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. --- ### 第八十六条の二（海軍販売所等に対する物品の譲渡に係る免税） — Tax Exemption for Transfers of Goods to Navy Exchanges, etc. caption: machine translation, not official art-86-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-2 · https://japanlaw.org/l/332AC0000000026/art-86-2 **第一項** 事業者が、日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定第十五条第一項（ａ）に規定する海軍販売所又はピー・エックスに対し、同協定第一条に規定する合衆国軍隊の構成員及び軍属並びにこれらの家族（次項において「合衆国軍隊の構成員等」という。）が輸出する目的でこれらの機関から政令で定める方法により購入する物品で政令で定めるものを譲渡する場合には、当該物品の譲渡については、消費税を免除する。 art-86-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 Where a business operator transfers, to a navy exchange or post exchange prescribed in Article XV, paragraph 1 (a) of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, goods specified by Cabinet Order that members of the United States armed forces, the civilian component, and their dependents prescribed in Article I of that Agreement (referred to as "members of the United States armed forces, etc." in the following paragraph) purchase from those organizations by the method specified by Cabinet Order for the purpose of exporting them, consumption tax is exempted for the transfer of those goods. machine translation, not official **第二項** 前項の規定は、同項の物品の譲渡をした事業者が、当該物品が合衆国軍隊の構成員等によつて同項に規定する方法により購入されたことを証する書類を、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、既に次項において準用する消費税法第八条第三項本文若しくは第五項本文（同条第六項において準用する場合を含む。）の規定の適用により消費税が徴収された場合又は災害その他やむを得ない事情により当該書類を保存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-86-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-2 The provisions of the preceding paragraph do not apply if the business operator that has made the transfer of the goods referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents certifying that those goods were purchased by members of the United States armed forces, etc. by the method prescribed in that paragraph; provided, however, that this does not apply if consumption tax has already been collected through the application of the provisions of the main clause of Article 8, paragraph (3) or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of that Article of the Consumption Tax Act as applied mutatis mutandis pursuant to the following paragraph, or if that business operator proves that it was unable to preserve those documents due to a disaster or other unavoidable circumstances. machine translation, not official **第三項** 消費税法第八条第三項の規定は第一項に規定する機関から同項の規定に該当する物品を同項に規定する方法により購入した者について、同条第四項から第六項まで及び同法第二十七条第二項の規定は当該購入に係る物品の同法第八条第四項に規定する譲渡又は譲受けについて、それぞれ準用する。 art-86-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 The provisions of Article 8, paragraph (3) of the Consumption Tax Act apply mutatis mutandis to a person that has purchased goods falling under the provisions of paragraph (1) from an organization prescribed in that paragraph by the method prescribed in that paragraph, and the provisions of paragraphs (4) through (6) of that Article and Article 27, paragraph (2) of that Act apply mutatis mutandis to a transfer or acquisition, prescribed in Article 8, paragraph (4) of that Act, of goods pertaining to that purchase. machine translation, not official **第四項** 前項の規定により消費税法第八条第四項の規定が準用される譲渡又は譲受けは、同項の物品の譲渡又は譲受けとみなして、同法第六十五条第一号及び第六十七条の規定を適用する。 art-86-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-4 A transfer or acquisition to which the provisions of Article 8, paragraph (4) of the Consumption Tax Act are applied mutatis mutandis pursuant to the preceding paragraph is deemed to be a transfer or acquisition of the goods referred to in that paragraph, and the provisions of Article 65, item (i) and Article 67 of that Act apply. machine translation, not official --- ## Cites - art-86-2/par-1: 次項 → 租税特別措置法 第八十六条の二第二項 (Article 86-2, paragraph (2)), art-86-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-2 - art-86-2/par-1: 第一条 → 租税特別措置法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-1 · https://japanlaw.org/l/332AC0000000026/art-1 - art-86-2/par-1: 第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - art-86-2/par-2: 消費税法第八条第三項 → e-Gov law 363AC0000000108, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection - art-86-2/par-2: 第五項 → e-Gov law 363AC0000000108, 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — not held in this collection - art-86-2/par-2: 同条第六項 → e-Gov law 363AC0000000108, 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — not held in this collection - art-86-2/par-2: 次項 → 租税特別措置法 第八十六条の二第三項 (Article 86-2, paragraph (3)), art-86-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 - art-86-2/par-2: 前項 → 租税特別措置法 第八十六条の二第一項 (Article 86-2, paragraph (1)), art-86-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 - art-86-2/par-3: 消費税法第八条第三項 → e-Gov law 363AC0000000108, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection - art-86-2/par-3: 同条第四項から第六項まで → e-Gov law 363AC0000000108, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection - art-86-2/par-3: 同法第二十七条第二項 → e-Gov law 363AC0000000108, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection - art-86-2/par-3: 第一項 → 租税特別措置法 第八十六条の二第一項 (Article 86-2, paragraph (1)), art-86-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 - art-86-2/par-4: 消費税法第八条第四項 → e-Gov law 363AC0000000108, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection - art-86-2/par-4: 同法第六十五条第一号 → e-Gov law 363AC0000000108, 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — not held in this collection - art-86-2/par-4: 第六十七条 → e-Gov law 363AC0000000108, 第六十七条 (Article 67), art-67 — not held in this collection - art-86-2/par-4: 前項 → 租税特別措置法 第八十六条の二第三項 (Article 86-2, paragraph (3)), art-86-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 ## Cited by 9 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 第八十五条第一項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1 - 租税特別措置法 第八十六条の二第一項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 - 租税特別措置法 第八十六条の二第二項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-2 - 租税特別措置法 第八十六条の二第三項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-3 - 租税特別措置法 第八十六条の二第四項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-4 - 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 - 租税特別措置法 附則第五十二条第一項（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-52/par-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-20261007T211206-232, 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