# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 86)（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — address `suppl-4191-6/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/suppl-4191-6/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/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（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — Special Provisions for Persons Who Filed a Final Return Using an Electronic Data Processing System and Departed from Japan before the Effective Date caption: machine translation, not official suppl-4191-6/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86 **第一項** 平成十九年分の所得税につき附則第一条第五号に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して所得税法第百二十七条第一項又は第二項（同法第百六十六条において準用する場合を含む。）の規定による確定申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を除く。）の提出を行った者（財務省令で定めるところにより新租税特別措置法第四十一条の十九の三第一項に規定する確定申告情報と同項に規定する電子証明書とを併せて送信したものに限る。次項において「電子申告を行った者」という。）の平成十九年分の所得税については、新租税特別措置法第四十一条の十九の三第二項の規定は、適用しない。この場合において、同条第一項の規定により控除される金額は、当該確定申告情報として送信された所得税の額に限るものとする。 suppl-4191-6/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1 With regard to income tax for 2007 of a person who, before the date specified in Article 1, item (v) of the Supplementary Provisions, filed a final return for income tax for 2007 under the provisions of Article 127, paragraph (1) or (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (excluding a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of that paragraph (limited to a person who transmitted the final return information prescribed in Article 41-19-3, paragraph (1) of the New Act on Special Measures Concerning Taxation together with the electronic certificate prescribed in that paragraph, as specified by Order of the Ministry of Finance; referred to as a "person who filed electronically" in the following paragraph), the provisions of Article 41-19-3, paragraph (2) of the New Act on Special Measures Concerning Taxation do not apply. In this case, the amount to be deducted pursuant to the provisions of paragraph (1) of that Article is to be limited to the amount of income tax transmitted as that final return information. machine translation, not official **第二項** 平成十九年分の所得税につき電子申告を行った者は、前項に規定する確定申告情報として送信された事項につき、新租税特別措置法第四十一条の十九の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、附則第一条第五号に定める日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-4191-6/art-86/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2 A person who filed electronically for income tax for 2007 may, where a change arises in matters transmitted as the final return information prescribed in the preceding paragraph as a result of the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within one year from the date specified in Article 1, item (v) of the Supplementary Provisions. machine translation, not official **第三項** 前項の規定の適用を受けようとする場合に提出すべき国税通則法第二十三条第三項に規定する更正請求書の記載事項の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。 suppl-4191-6/art-86/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-3 Special provisions on the matters to be stated in a written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes that is to be submitted when seeking the application of the provisions of the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4191-6/art-86/par-1: に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項 → e-Gov law 414AC0000000151, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-4191-6/art-86/par-1: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2 - suppl-4191-6/art-86/par-1: 所得税法第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000033/art-127/par-1 - suppl-4191-6/art-86/par-1: 第二項 → 所得税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/income-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000033/art-127/par-2 - suppl-4191-6/art-86/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - suppl-4191-6/art-86/par-1: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4191-6/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5 - suppl-4191-6/art-86/par-1: 次項 → 租税特別措置法 附則第八十六条第二項 (Supplementary Provisions, Article 86, paragraph (2)), suppl-4191-6/art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2 - suppl-4191-6/art-86/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-4191-6/art-86/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4191-6/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5 - suppl-4191-6/art-86/par-2: 前項 → 租税特別措置法 附則第八十六条第一項 (Supplementary Provisions, Article 86, paragraph (1)), suppl-4191-6/art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1 - suppl-4191-6/art-86/par-3: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - suppl-4191-6/art-86/par-3: 前二項 → 租税特別措置法 附則第八十六条第一項 (Supplementary Provisions, Article 86, paragraph (1)), suppl-4191-6/art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1 - suppl-4191-6/art-86/par-3: 前項 → 租税特別措置法 附則第八十六条第二項 (Supplementary Provisions, Article 86, paragraph (2)), suppl-4191-6/art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第八十六条第一項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1 - 租税特別措置法 附則第八十六条第二項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2 - 租税特別措置法 附則第八十六条第三項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-3 --- ## 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-20261007T211206-473, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-474, 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