# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の四 (Article 86-4) - 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: 第八十六条の四 (Article 86-4)（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） — address `art-86-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-86-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-4 - 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） — Special 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 caption: machine translation, not official art-86-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-4 · https://japanlaw.org/l/332AC0000000026/art-86-4 **第一項** 消費税法第二条第一項第三号に規定する個人事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）のその年の十二月三十一日の属する課税期間（同法第十九条に規定する課税期間をいう。次条及び第八十六条の六において同じ。）に係る同法第四十五条第一項の規定による申告書（同条第二項の規定により提出すべき申告書を除く。）の提出期限は、同条第一項の規定にかかわらず、その年の翌年三月三十一日とする。 art-86-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-1 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. machine translation, not official **第二項** 前項の規定の適用がある場合における消費税法第三十条第七項に規定する帳簿又は請求書等の保存期間その他前項の規定の適用に関し必要な事項は、政令で定める。 art-86-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-2 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. machine translation, not official --- ## Cites - art-86-4/par-1: 消費税法第二条第一項第三号 → e-Gov law 363AC0000000108, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - art-86-4/par-1: 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-86-4/par-1: 同法第十九条 → e-Gov law 363AC0000000108, 第十九条 (Article 19), art-19 — not held in this collection - art-86-4/par-1: 同法第四十五条第一項 → e-Gov law 363AC0000000108, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection - art-86-4/par-1: 同条第二項 → e-Gov law 363AC0000000108, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection - art-86-4/par-1: 第八十六条の六 → 租税特別措置法 第八十六条の六 (Article 86-6), art-86-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6 - art-86-4/par-1: 次条 → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5 - art-86-4/par-2: 消費税法第三十条第七項 → e-Gov law 363AC0000000108, 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — not held in this collection - art-86-4/par-2: 前項 → 租税特別措置法 第八十六条の四第一項 (Article 86-4, paragraph (1)), art-86-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-1 ## Cited by 4 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 第八十六条の四第二項（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/ja/special-taxation-measures-act/art-86-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-2 - 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-20261007T211206-233, 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