Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
第五十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc.
新租税特別措置法第六十六条の六第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の六の規定を適用することができる。
The provisions of Article 66-9-2, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a financial affiliated corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a financial affiliated corporation.
新租税特別措置法第六十六条の九の二第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
旧租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の九の二の規定を適用することができる。
Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
第五十一条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to the Creation of a Specified Right to Operate Public Facilities, etc. Belong
第五十二条（特定の公共施設等運営権の設定に係る収益及び費用の帰属事業年度の特例に関する経過措置）
The provisions then in force continue to govern the creation of a right to operate public facilities, etc. prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前にした旧租税特別措置法第六十七条の五の二第一項に規定する公共施設等運営権の設定については、なお従前の例による。
Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
第五十三条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例に関する経過措置）
The provisions of Article 67-16-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of the foreign corporations listed in the items of paragraph (1) of that Article.
新租税特別措置法第六十七条の十六の二の規定は、同条第一項各号に掲げる外国法人の施行日以後に終了する事業年度分の法人税について適用する。
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Taxation of Mergers of Agricultural Cooperatives, etc.
第五十四条（農業協同組合等の合併に係る課税の特例に関する経過措置）
The provisions then in force continue to govern the mergers listed in the items of Article 68-2 of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
施行日前に行われた旧租税特別措置法第六十八条の二各号に掲げる合併については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Gift Tax
第五十五条（贈与税の特例に関する経過措置）
The provisions of Article 70-6-8, paragraph (2), item (ii), (c) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) on or after January 1, 2025, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.
新租税特別措置法第七十条の六の八第二項第二号ハの規定は、令和七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした特定事業用資産に係る贈与税については、なお従前の例による。
The provisions of Article 70-7-5, paragraph (2), item (vi), (f) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift on or after January 1, 2025, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.
新租税特別措置法第七十条の七の五第二項第六号ヘの規定は、令和七年一月一日以後に贈与により取得をする非上場株式等（租税特別措置法第七十条の七の五第二項第五号に規定する非上場株式等をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした非上場株式等に係る贈与税については、なお従前の例による。
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
Supplementary Provisions, Article 59Transitional Measures Concerning Shipment Without Payment of Tax
第五十九条（未納税移出に係る経過措置）
With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before April 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after April 1, 2026 (excluding heated tobacco that falls under the provisions of the following paragraph)), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of paragraph (3) of that Article is the tobacco tax base for heated tobacco calculated pursuant to the provisions of paragraph (2) of the preceding Article.
With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before October 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after October 1, 2026), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of that paragraph is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
令和八年十月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこ税法第十二条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に定める日が同月一日以後に到来するものに限る。）について、同項各号に定める日までに同項に規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。
Supplementary Provisions, Article 60Transitional Measures Concerning Withdrawal Without Payment of Tax, etc.
第六十条（未納税引取り等に係る経過措置）
In the case where heated tobacco that was taken out of a bonded area before April 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the following table comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco (excluding heated tobacco that falls under the provisions of the following paragraph) is the tobacco tax base for heated tobacco calculated pursuant to the provisions of Article 58, paragraph (2) of the Supplementary Provisions.
| Provisions on exemption | Provisions on additional collection |
| Article 13, paragraph (1) of the Tobacco Tax Act | paragraph (7) of that Article |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | paragraph (5) of that Article |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | paragraph (4) of that Article |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to paragraph (5) of that Article |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年四月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこ（次項の規定に該当するものを除く。）に係るたばこ税の課税標準は、附則第五十八条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。
| 免除の規定 | 追徴の規定 |
| たばこ税法第十三条第一項 | 同条第七項 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同条第五項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
In the case where heated tobacco that was taken out of a bonded area before October 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.
前項の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年十月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。
Supplementary Provisions, Article 79Transitional Measures Concerning Penal Provisions
第七十九条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 80Delegation to Cabinet Order
第八十条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。