# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十八条の二 (Supplementary Provisions, Article 128-2) - 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: 第百二十八条の二 (Supplementary Provisions, Article 128-2)（適格請求書発行事業者の登録の取消し等に関する特例に関する経過措置） — address `suppl-4281-15/art-128-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2 - 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. --- ### 第百二十八条の二（適格請求書発行事業者の登録の取消し等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Cancellation, etc. of the Registration of Qualified Invoice Issuers caption: machine translation, not official suppl-4281-15/art-128-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2 **第一項** 新租税特別措置法第八十六条の五第十三項の規定は、同項の適格請求書発行事業者が令和五年十月一日以後に五年改正規定による改正後の消費税法第五十七条の二第十項第一号の規定による届出書を提出する場合について適用し、新租税特別措置法第八十六条の五第十四項の規定は、同項の適格請求書発行事業者が同日以後に同条第三項の届出書を提出する場合について適用する。 suppl-4281-15/art-128-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2/par-1 The provisions of Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files, on or after October 1, 2023, a written notification under the provisions of Article 57-2, paragraph (10), item (i) of the Consumption Tax Act as amended by the 2023 Amendment Provisions, and the provisions of Article 86-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files the written notification referred to in paragraph (3) of that Article on or after that date. machine translation, not official --- ## Cites - suppl-4281-15/art-128-2/par-1: 消費税法第五十七条の二第十項第一号 → e-Gov law 363AC0000000108, 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第九号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9/sub-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-20261007T211206-579, 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