# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の六 (Article 86-6)

- 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: 第八十六条の六 (Article 86-6)（カジノ業務に係る仕入れに係る消費税額の控除の特例） — address `art-86-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-86-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-6
- 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.

---

### 第八十六条の六（カジノ業務に係る仕入れに係る消費税額の控除の特例） — Special Provisions on the Deduction of Consumption Tax on Purchases Related to Casino Business
<sup>caption: machine translation, not official</sup>
<sup>art-86-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6</sup>

  **第一項**  消費税法第三十条第一項の規定は、認定設置運営事業者（特定複合観光施設区域整備法第二条第九項に規定する認定設置運営事業者をいい、消費税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事業者を除く。次項及び第四項において同じ。）が、国内（同法第二条第一項第一号に規定する国内をいう。次項及び第四項において同じ。）において行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいい、特定課税仕入れ（同法第五条第一項に規定する特定課税仕入れをいう。以下この項、次項及び第四項において同じ。）に該当するものを除く。次項及び第四項において同じ。）若しくは特定課税仕入れ又は保税地域から引き取る課税貨物（これらのうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務（同法第二条第八項に規定するカジノ業務をいう。以下この条において同じ。）に係るものとして経理されるべきものに限る。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。次項及び第四項において同じ。）については、適用しない。ただし、その課税期間における資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この項において同じ。）の対価以外の収入のうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務に係るものとして経理されるべきもの（以下この項において「カジノ業務収入」という。）の合計額が当該課税期間における資産の譲渡等の対価の額の合計額に当該カジノ業務収入の合計額を加算した金額に比し僅少である場合として政令で定める場合に該当するときは、この限りでない。
  <sup>art-86-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1</sup>
  The provisions of Article 30, paragraph (1) of the Consumption Tax Act do not apply to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)) pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of that Act, excluding those falling under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (4)); the same applies in the following paragraph and paragraph (4)) or specified taxable purchases made in Japan (meaning Japan as prescribed in Article 2, paragraph (1), item (i) of that Act; the same applies in the following paragraph and paragraph (4)) by a certified establishing and operating business operator (meaning a certified establishing and operating business operator prescribed in Article 2, paragraph (9) of the Act on Development of Specified Integrated Resort Districts, excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), or to taxable goods taken out of a bonded area by it (limited, out of these, to those that are to be accounted for as pertaining to casino business (meaning casino business prescribed in Article 2, paragraph (8) of the Act on Development of Specified Integrated Resort Districts; the same applies hereinafter in this Article) pursuant to the provisions of Article 28, paragraph (2) of that Act); provided, however, that this does not apply where the total amount of revenue in the taxable period other than consideration for transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that is to be accounted for as pertaining to casino business pursuant to the provisions of Article 28, paragraph (2) of the Act on Development of Specified Integrated Resort Districts (referred to as "casino business revenue" in this paragraph) falls under the case specified by Cabinet Order as a case where it is insignificant compared with the sum of the total amount of consideration for transfers, etc. of assets in that taxable period and the total amount of that casino business revenue.
  <sup>machine translation, not official</sup>

  **第二項**  認定設置運営事業者が、国内において調整対象固定資産（消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項及び第四項において同じ。）の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務以外の業務の用に供するものとして同法第三十条第一項の規定の適用を受けた場合において、当該認定設置運営事業者（合併により当該事業を承継した合併法人（同法第二条第一項第五号に規定する合併法人をいう。第四項において同じ。）及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人（同法第二条第一項第六号の二に規定する分割承継法人をいう。第四項において同じ。）を含むものとし、これらの者のうち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。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日（当該調整対象固定資産に該当する課税貨物につき特例申告書（同法第二条第一項第十八号に規定する特例申告書をいう。以下この項において同じ。）を提出した場合には、当該特例申告書を提出した日又は同法第三十条第一項第四号に規定する特例申告に関する決定の通知を受けた日。第一号及び第四項において同じ。）から三年以内にカジノ業務の用にのみ供したときは、当該カジノ業務の用にのみ供した日の属する課税期間が前項ただし書の規定の適用を受ける課税期間である場合を除き、当該カジノ業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額（同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。以下第四項までにおいて同じ。）から控除する。この場合において、当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
  <sup>art-86-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2</sup>
  Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of Article 30, paragraph (1) of that Act with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for business other than casino business, if that certified establishing and operating business operator (including a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of that Act; the same applies in paragraph (4)) that has succeeded to that business through a merger and a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of that Act; the same applies in paragraph (4)) that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act) has come to use that adjustment-target fixed asset exclusively for casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area (where a special return (meaning a special return prescribed in Article 2, paragraph (1), item (xviii) of that Act; the same applies hereinafter in this paragraph) has been filed for taxable goods falling under that adjustment-target fixed asset, the day on which that special return was filed or the day on which notice of a determination concerning a special declaration prescribed in Article 30, paragraph (1), item (iv) of that Act was received; the same applies in item (i) and paragraph (4)), the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for casino business falls within is deducted from the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies hereinafter up to paragraph (4)) in the taxable period that includes that day, except where the taxable period that includes the day on which it came to use that asset exclusively for casino business is a taxable period to which the proviso to the preceding paragraph applies. In this case, the amount after that deduction is deemed to be the consumption tax on purchases in that taxable period.
  <sup>machine translation, not official</sup>

    **一**  当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間　消費税法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。第四項第一号において同じ。）の規定の適用を受けた当該調整対象固定資産に係る課税仕入れ等の税額（次号及び第三号において「調整対象税額」という。）に相当する消費税額
    <sup>art-86-6/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-1</sup>
    the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset to which the provisions of Article 30, paragraph (1) of the Consumption Tax Act (including the provisions of paragraph (2) of that Article, where those provisions apply; the same applies in paragraph (4), item (i)) have been applied (referred to as the "tax amount for adjustment" in the following item and item (iii));
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の二に相当する消費税額
    <sup>art-86-6/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-2</sup>
    the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
    <sup>machine translation, not official</sup>

    **三**  前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の一に相当する消費税額
    <sup>art-86-6/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-3</sup>
    the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
    <sup>machine translation, not official</sup>

  **第三項**  前項の規定により同項各号に定める消費税額をカジノ業務の用にのみ供した日の属する課税期間における仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該カジノ業務の用にのみ供した日の属する課税期間の消費税法第三十条第一項に規定する課税標準額に対する消費税額に加算する。
  <sup>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</sup>
  Where, in deducting the amount of consumption tax specified in each item of the preceding paragraph from the consumption tax on purchases in the taxable period that includes the day on which the asset came to be used exclusively for casino business pursuant to the provisions of that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be the amount of consumption tax on taxable transfers, etc. of assets and is added to the amount of consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which the asset came to be used exclusively for casino business.
  <sup>machine translation, not official</sup>

  **第四項**  認定設置運営事業者が、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務の用に供するものとして第一項本文の規定の適用を受けた場合において、当該認定設置運営事業者（合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち消費税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。）が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内にカジノ業務以外の業務の用にのみ供したときは、当該カジノ業務以外の業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
  <sup>art-86-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4</sup>
  Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of the main clause of paragraph (1) with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for casino business, if that certified establishing and operating business operator (including a merging corporation that has succeeded to that business through a merger and a successor corporation in a company split that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has come to use that adjustment-target fixed asset exclusively for business other than casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for business other than casino business falls within is added to the consumption tax on purchases in the taxable period that includes that day. In this case, the amount after that addition is deemed to be the consumption tax on purchases in that taxable period.
  <sup>machine translation, not official</sup>

    **一**  当該調整対象固定資産の課税仕入れの日若しくは特定課税仕入れの日又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りの日からこれらの日以後一年を経過する日までの期間　当該カジノ業務以外の業務の用にのみ供した日において当該調整対象固定資産の課税仕入れ若しくは特定課税仕入れ又は当該調整対象固定資産に該当する課税貨物の保税地域からの引取りを行つたとした場合に消費税法第三十条第一項の規定により控除することとなる当該調整対象固定資産に係る課税仕入れ等の税額（次号及び第三号において「調整対象税額」という。）に相当する消費税額
    <sup>art-86-6/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-1</sup>
    the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset that would be deducted pursuant to the provisions of Article 30, paragraph (1) of the Consumption Tax Act if the taxable purchases or specified taxable purchases of that adjustment-target fixed asset, or the taking out of a bonded area of taxable goods falling under that adjustment-target fixed asset, had been made on the day on which it came to use that asset exclusively for business other than casino business (referred to as the "tax amount for adjustment" in the following item and item (iii));
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の二に相当する消費税額
    <sup>art-86-6/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-2</sup>
    the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
    <sup>machine translation, not official</sup>

    **三**  前号に掲げる期間の末日の翌日から同日以後一年を経過する日までの期間　調整対象税額の三分の一に相当する消費税額
    <sup>art-86-6/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-3</sup>
    the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
    <sup>machine translation, not official</sup>

  **第五項**  前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-86-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-5</sup>
  Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-86-6/par-1: 消費税法第三十条第一項 → e-Gov law 363AC0000000108, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-86-6/par-1: 特定複合観光施設区域整備法第二条第九項 → e-Gov law 430AC0000000080, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-86-6/par-1: 消費税法第九条第一項 → e-Gov law 363AC0000000108, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-86-6/par-1: 同法第二条第一項第一号 → e-Gov law 363AC0000000108, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-86-6/par-1: 同法第二条第一項第十二号 → e-Gov law 363AC0000000108, 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — not held in this collection
- art-86-6/par-1: 同法第五条第一項 → e-Gov law 363AC0000000108, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-86-6/par-1: 特定複合観光施設区域整備法第二十八条第二項 → e-Gov law 430AC0000000080, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection
- art-86-6/par-1: 同法第二条第八項 → e-Gov law 430AC0000000080, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-86-6/par-1: 消費税法第三十条第二項 → e-Gov law 363AC0000000108, 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — not held in this collection
- art-86-6/par-1: 同法第二条第一項第八号 → e-Gov law 363AC0000000108, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-86-6/par-1: この項 → 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/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-86-6/par-1: この条 → 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-86-6/par-1: 次項 → 租税特別措置法 第八十六条の六第二項 (Article 86-6, paragraph (2)), art-86-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
- art-86-6/par-1: 第四項 → 租税特別措置法 第八十六条の六第四項 (Article 86-6, paragraph (4)), art-86-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4
- art-86-6/par-2: 消費税法第二条第一項第十六号 → e-Gov law 363AC0000000108, 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — not held in this collection
- art-86-6/par-2: 同法第三十条第一項 → e-Gov law 363AC0000000108, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-86-6/par-2: 同法第二条第一項第五号 → e-Gov law 363AC0000000108, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-86-6/par-2: 同法第二条第一項第六号の二 → e-Gov law 363AC0000000108, 第二条第一項第六号の二 (Article 2, paragraph (1), item (vi-2)), art-2/par-1/item-6-2 — not held in this collection
- art-86-6/par-2: 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-86-6/par-2: 同法第二条第一項第十八号 → e-Gov law 363AC0000000108, 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — not held in this collection
- art-86-6/par-2: 同法第三十条第一項第四号 → e-Gov law 363AC0000000108, 第三十条第一項第四号 (Article 30, paragraph (1), item (iv)), art-30/par-1/item-4 — not held in this collection
- art-86-6/par-2: 同法第三十二条第一項第一号 → e-Gov law 363AC0000000108, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-86-6/par-2: 前項 → 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/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-86-6/par-2: この項 → 租税特別措置法 第八十六条の六第二項 (Article 86-6, paragraph (2)), art-86-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
- art-86-6/par-2: 第四項 → 租税特別措置法 第八十六条の六第四項 (Article 86-6, paragraph (4)), art-86-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4
- art-86-6/par-2: 第一号 → 租税特別措置法 第八十六条の六第二項第一号 (Article 86-6, paragraph (2), item (i)), art-86-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-1
- art-86-6/par-2/item-1: 消費税法第三十条第一項 → e-Gov law 363AC0000000108, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-86-6/par-2/item-1: 同条第二項 → e-Gov law 363AC0000000108, 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — not held in this collection
- art-86-6/par-2/item-1: 第四項第一号 → 租税特別措置法 第八十六条の六第四項第一号 (Article 86-6, paragraph (4), item (i)), art-86-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-1
- art-86-6/par-2/item-1: 次号 → 租税特別措置法 第八十六条の六第二項第二号 (Article 86-6, paragraph (2), item (ii)), art-86-6/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-2
- art-86-6/par-2/item-1: 第三号 → 租税特別措置法 第八十六条の六第二項第三号 (Article 86-6, paragraph (2), item (iii)), art-86-6/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-3
- art-86-6/par-2/item-2: 前号 → 租税特別措置法 第八十六条の六第二項第一号 (Article 86-6, paragraph (2), item (i)), art-86-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-1
- art-86-6/par-2/item-3: 前号 → 租税特別措置法 第八十六条の六第二項第二号 (Article 86-6, paragraph (2), item (ii)), art-86-6/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-2
- art-86-6/par-3: 消費税法第三十条第一項 → e-Gov law 363AC0000000108, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-86-6/par-3: 前項 → 租税特別措置法 第八十六条の六第二項 (Article 86-6, paragraph (2)), art-86-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
- art-86-6/par-4: 消費税法第九条第一項 → e-Gov law 363AC0000000108, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-86-6/par-4: 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/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-86-6/par-4/item-1: 消費税法第三十条第一項 → e-Gov law 363AC0000000108, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-86-6/par-4/item-1: 第三号 → 租税特別措置法 第八十六条の六第四項第三号 (Article 86-6, paragraph (4), item (iii)), art-86-6/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-3
- art-86-6/par-4/item-1: 次号 → 租税特別措置法 第八十六条の六第四項第二号 (Article 86-6, paragraph (4), item (ii)), art-86-6/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-2
- art-86-6/par-4/item-2: 前号 → 租税特別措置法 第八十六条の六第四項第一号 (Article 86-6, paragraph (4), item (i)), art-86-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-1
- art-86-6/par-4/item-3: 前号 → 租税特別措置法 第八十六条の六第四項第二号 (Article 86-6, paragraph (4), item (ii)), art-86-6/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-2
- art-86-6/par-5: 前各項 → 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/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-86-6/par-5: この条 → 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-86-6/par-5: 前各項 → 租税特別措置法 第八十六条の六第二項 (Article 86-6, paragraph (2)), art-86-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
- art-86-6/par-5: 前各項 → 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-86-6/par-5: 前各項 → 租税特別措置法 第八十六条の六第四項 (Article 86-6, paragraph (4)), art-86-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4

## Cited by

20 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 第八十五条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2
- 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/ja/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/ja/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/ja/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 第八十六条の六第一項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- 租税特別措置法 第八十六条の六第二項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2
- 租税特別措置法 第八十六条の六第二項第一号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-1
- 租税特別措置法 第八十六条の六第二項第二号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-2
- 租税特別措置法 第八十六条の六第二項第三号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-2/item-3
- 租税特別措置法 第八十六条の六第三項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-3
- 租税特別措置法 第八十六条の六第四項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4
- 租税特別措置法 第八十六条の六第四項第一号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-1
- 租税特別措置法 第八十六条の六第四項第二号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-2
- 租税特別措置法 第八十六条の六第四項第三号（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-4/item-3
- 租税特別措置法 第八十六条の六第五項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-5
- 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 附則第五十三条第一項（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53/par-1

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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-20261007T211206-234, 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