Supplementary Provisions, Article 56Transitional Measures Concerning Tax Exemption for Transfers of Goods to Navy Exchanges, etc.
第五十六条（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置）
The provisions of Article 86-2, paragraphs (1) through (6) of the New Act on Special Measures Concerning Taxation apply to transfers of tax-exempt goods prescribed in Article 86-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a business operator (meaning a business operator prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) makes on or after November 1, 2026, and the provisions then in force continue to govern transfers of goods prescribed in Article 86-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a business operator made before that date.
新租税特別措置法第八十六条の二第一項から第六項までの規定は、令和八年十一月一日以後に事業者（同条第一項に規定する事業者をいう。以下この条において同じ。）が行う新租税特別措置法第八十六条の二第一項に規定する免税対象物品の譲渡について適用し、同日前に事業者が行った旧租税特別措置法第八十六条の二第一項に規定する物品の譲渡については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
第五十七条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置）
The provisions of Article 87-6 of the New Act on Special Measures Concerning Taxation apply to liquor (meaning liquor prescribed in Article 2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) operating a tax-free liquor shop prescribed in paragraph (8) of that Article ships from that tax-free liquor shop on or after November 1, 2026, being tax-exempt liquor prescribed in Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation that it ships in order to sell that tax-exempt liquor, which is purchased for export by the method specified by Cabinet Order prescribed in that paragraph, to a person eligible for tax-free purchase prescribed in that paragraph, and the provisions then in force continue to govern liquor that a liquor manufacturer operating a tax-free liquor shop prescribed in Article 87-6, paragraph (8) of the Former Act on Special Measures Concerning Taxation shipped from that tax-free liquor shop before that date in order to sell to a person eligible for tax-free purchase prescribed in paragraph (1) of that Article liquor specified by Cabinet Order prescribed in that paragraph that is purchased for export by the method specified by Cabinet Order prescribed in that paragraph.
新租税特別措置法第八十七条の六の規定は、同条第八項に規定する輸出酒類販売場を経営する酒類製造者（租税特別措置法第二条第四項第二号に規定する酒類製造者をいう。以下この項において同じ。）が、令和八年十一月一日以後に、新租税特別措置法第八十七条の六第一項に規定する免税購入対象者に対し、輸出するため同項に規定する政令で定める方法により購入される同項に規定する免税対象酒類を販売するため、当該免税対象酒類を当該輸出酒類販売場から移出する酒類（租税特別措置法第二条第四項第一号に規定する酒類をいう。以下この項において同じ。）について適用し、旧租税特別措置法第八十七条の六第八項に規定する輸出酒類販売場を経営する酒類製造者が、同日前に、同条第一項に規定する免税購入対象者に対し、同項に規定する政令で定める酒類で輸出するため同項に規定する政令で定める方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出した酒類については、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。
tax-exempt goodsmachine translation
「免税対象物品」
Goods, other than consumables and other goods a Ministry of Finance Order (財務省令) excludes, that members of the United States armed forces, etc. (合衆国軍隊の構成員等) buy from a navy exchange, etc. (海軍販売所等), by a method a Cabinet Order (政令) sets, in order to take them out of Japan; Article 86-2 exempts from consumption tax (消費税) a business operator's transfer of such goods to the navy exchange, etc.
Short name set inArticle 86-2, paragraph (1)· applies only in this article
tax-exempt liquormachine translation
「免税対象酒類」
Liquor of the kinds a Cabinet Order (政令) specifies that a person eligible for tax-free purchase (免税購入対象者) buys for export, by a method a Cabinet Order sets, from a tax-free liquor shop (輸出酒類販売場) run by a liquor manufacturer; Article 87-6 exempts the liquor tax (酒税) on shipping it out of the shop where the buyer obtains the confirmation of the director-general of the customs house (税関長) for its export within 90 days of buying it.
Short name set inArticle 87-6, paragraph (1)· applies only in this article
person eligible for tax-free purchasemachine translation
「免税購入対象者」
In Article 87-6, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 87-6, paragraph (1)· applies only in this article
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
This Act as it stood before Article 8 of Act No. 13 of 2025 amended it.
Short name set inSupplementary Provisions, Article 25, paragraph (1)
business operatormachine translation
「事業者」
In Article 56 of the supplementary provisions (附則) of Act No. 13 of 2025, a business operator as referred to in Article 86-2, paragraph 1 of this Act as that Act amended it: a business operator as defined in Article 2, paragraph 1, item 4 of the Consumption Tax Act — a sole proprietor or a corporation — other than one exempt from paying consumption tax (消費税) under Article 9, paragraph 1 of that Act.
Defined inSupplementary Provisions, Article 56, paragraph (1)· applies only in this article
liquormachine translation
「酒類」
In the supplementary provisions (附則) of Act No. 13 of 2025, liquor as defined in Article 2, paragraph (4), item (i) of this Act, which adopts Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including something that can be diluted into such a drink (other than certain alcohol of 90 degrees or more) or a powder that can be dissolved into one.
Defined inSupplementary Provisions, Article 57, paragraph (1)· applies only in this paragraph
liquor manufacturermachine translation
「酒類製造者」
In the supplementary provisions (附則) of Act No. 13 of 2025, a liquor manufacturer as defined in Article 2, paragraph (4), item (ii) of this Act, which adopts Article 7, paragraph (1) of the Liquor Tax Act: a person licensed by the district director of the tax office (税務署長) to make liquor.
Defined inSupplementary Provisions, Article 57, paragraph (1)· applies only in this paragraph
heated tobaccomachine translation
「加熱式たばこ」
In the supplementary provisions (附則) of Act No. 13 of 2025, heated tobacco as defined in Article 88, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by that Act: heated tobacco listed in Article 2, paragraph (2), item (i)(e) of the Tobacco Tax Act among the kinds of manufactured tobacco for smoking, including the filled heated-tobacco devices that Article 8, paragraph (2) of that Act treats as manufactured tobacco (製造たばこ).
Defined inSupplementary Provisions, Article 58, paragraph (1)
tobacco tax basemachine translation
「たばこ税の課税標準」
The number of manufactured tobacco products (製造たばこ) under Article 10, paragraph 1 of the Tobacco Tax Act on which tobacco tax is charged for heated tobacco shipped from a factory or taken out of a bonded area (保税地域) from 1 April to 30 September 2026, which the supplementary provisions (附則) of Act No. 13 of 2025 set as the total of the two counts listed in Article 58, paragraph 2 of those provisions.
Short name set inSupplementary Provisions, Article 58, paragraph (2)· applies only in this provision and in Supplementary Provisions, Articles 59 and 60
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
Defined inSupplementary Provisions, Article 58, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 60
manufactured tobaccomachine translation
「製造たばこ」
In the supplementary provisions (附則) of Act No. 13 of 2025, manufactured tobacco as Article 2, paragraph (4), item (iii) of this Act defines it: manufactured tobacco as defined in Article 3 of the Tobacco Tax Act.
Defined inSupplementary Provisions, Article 58, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 59
cigarettemachine translation
「紙巻たばこ」
Cigarettes as listed in Article 2, paragraph (2), item (i)(a) of the Tobacco Tax Act, the unit into which heated tobacco (加熱式たばこ) is converted, by weight or by piece, to count it for tobacco tax.
Defined inSupplementary Provisions, Article 58, paragraph (2), item (i)· applies only in this provision and in Supplementary Provisions, Article 58, paragraph (2), item (ii)