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。