Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco
第五十八条（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置）
Unless otherwise provided, the provisions then in force continue to govern tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter) that was imposed, or was to be imposed, before April 1, 2026.
別段の定めがあるものを除き、令和八年四月一日前に課した、又は課すべきであった加熱式たばこ（新租税特別措置法第八十八条第一項に規定する加熱式たばこをいう。以下同じ。）に係るたばこ税については、なお従前の例による。
The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act (Act No. 72 of 1984) (referred to as the "tobacco tax base" in the following Article and Article 60 of the Supplementary Provisions) for heated tobacco shipped from a manufacturing site of manufactured tobacco (meaning manufactured tobacco prescribed in Article 2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following Article) or taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (4), item (vii) of that Act; the same applies in Article 60 of the Supplementary Provisions) during the period from April 1, 2026 to September 30, 2026 is to be, notwithstanding the provisions of Article 10, paragraph (3) of that Act and Article 88 of the New Act on Special Measures Concerning Taxation, the total number of the following units of manufactured tobacco:
令和八年四月一日から同年九月三十日までの間に、製造たばこ（租税特別措置法第二条第四項第三号に規定する製造たばこをいう。以下この項及び次条において同じ。）の製造場から移出され、又は保税地域（同法第二条第四項第七号に規定する保税地域をいう。附則第六十条において同じ。）から引き取られる加熱式たばこに係るたばこ税法（昭和五十九年法律第七十二号）第十条第一項の製造たばこの本数（次条及び附則第六十条において「たばこ税の課税標準」という。）は、同法第十条第三項及び新租税特別措置法第八十八条の規定にかかわらず、次に掲げる製造たばこの本数の合計本数によるものとする。
the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes (meaning cigarettes prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following item) converted pursuant to the provisions of Article 10, paragraph (3) of the Tobacco Tax Act;
たばこ税法第十条第三項の規定により換算した紙巻たばこ（新租税特別措置法第八十八条第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数
the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes converted pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第八十八条の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数