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。