# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十五条 (Article 85)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十五条 (Article 85)（外航船等に積み込む物品の譲渡等に係る免税） — address `art-85`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-85
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-85
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第八十五条（外航船等に積み込む物品の譲渡等に係る免税） — Tax Exemption for Transfers, etc. of Goods to Be Loaded onto Ocean-Going Vessels or Aircraft, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-85 · https://japanlaw.org/en/special-taxation-measures-act/art-85 · https://japanlaw.org/l/332AC0000000026/art-85</sup>

  **第一項**  酒類その他の政令で定める物品（以下この条において「指定物品」という。）の譲渡を行う事業者（消費税法第二条第一項第四号に規定する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）をいう。以下第八十六条の二までにおいて同じ。）又は指定物品を保税地域から引き取る者が、本邦と外国との間を往来する本邦の船舶（これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。）又は航空機（以下この条、第八十七条の五及び第八十八条の三において「外航船等」という。）に船用品又は機用品（関税法第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。第八十七条の五及び第八十八条の三において同じ。）として積み込むため、政令で定めるところによりその積み込もうとする港（同項第十一号から第十三号までに規定する開港、税関空港又は不開港をいう。以下この条、第八十七条の五及び第八十八条の三において同じ。）の所在地の所轄税関長の承認を受けた指定物品を譲渡し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込み（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）第十二条第一項の積込みをいう。第八十七条の五及び第八十八条の三において同じ。）とみなして、消費税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
  <sup>art-85/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1</sup>
  Where a business operator that transfers liquor or other goods specified by Cabinet Order (referred to as "designated goods" in this Article) (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act); the same applies hereinafter up to Article 86-2) or a person that takes designated goods out of a bonded area transfers, or takes out of a bonded area, designated goods for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which they are to be loaded (meaning an open port, customs airport, or closed port prescribed in items (xi) through (xiii) of Article 2, paragraph (1) of the Customs Act; the same applies hereinafter in this Article, Article 87-5, and Article 88-3), in order to load them, as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in item (ix) or item (x) of that paragraph; the same applies in Article 87-5 and Article 88-3), onto a Japanese vessel (including a pelagic fishing vessel or any other vessel equivalent thereto that is specified by Cabinet Order) or aircraft that travels between Japan and foreign countries (referred to as an "ocean-going vessel or aircraft, etc." in this Article, Article 87-5, and Article 88-3), the Consumption Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft (meaning the loading referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955); the same applies in Article 87-5 and Article 88-3).
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用を受けて外航船等に積み込まれた指定物品のうち事業者から譲渡されたものが、最初に次の各号に掲げる場合に該当することとなつた場合（政令で定めるところにより当該外航船等が入港している港の所在地の所轄税関長の承認を受けて、他の外航船等に積み換えられる場合その他政令で定める場合を除く。）には、当該指定物品の所持者が関税法第六条の二第一項第二号に規定する賦課課税方式が適用される当該各号に定める指定物品を保税地域から引き取るものとみなして、消費税法を適用する。この場合において、当該指定物品に係る消費税の納税地は、当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る対価の額（同条第一項に規定する対価の額をいう。第八十六条の六第一項において同じ。）とする。
  <sup>art-85/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2</sup>
  Where, out of designated goods loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, those transferred by a business operator first come to fall under any of the cases listed in the following items (excluding the case where they are transshipped onto another ocean-going vessel or aircraft, etc. with the approval of the director-general of the customs house having jurisdiction over the location of the port at which that ocean-going vessel or aircraft, etc. has called, pursuant to the provisions of Cabinet Order, and other cases specified by Cabinet Order), the Consumption Tax Act applies by deeming the holder of those designated goods to take out of a bonded area the designated goods specified in each of those items to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies. In this case, the place for tax payment of consumption tax on those designated goods is to be the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration for the transfer (meaning the amount of consideration prescribed in paragraph (1) of that Article; the same applies in Article 86-6, paragraph (1)) at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph:
  <sup>machine translation, not official</sup>

    **一**  本邦において陸揚げ又は取卸し（積換えを含む。以下この号において同じ。）がされる場合　その陸揚げ又は取卸しがされる指定物品
    <sup>art-85/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-1</sup>
    where they are landed or unloaded (including transshipment; the same applies hereinafter in this item) in Japan: the designated goods so landed or unloaded;
    <sup>machine translation, not official</sup>

    **二**  当該外航船等が外航船等でなくなる時に当該外航船等に現存する場合　その現存する指定物品
    <sup>art-85/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-2</sup>
    where they remain on board that ocean-going vessel or aircraft, etc. when it ceases to be an ocean-going vessel or aircraft, etc.: the designated goods so remaining.
    <sup>machine translation, not official</sup>

  **第三項**  前項の場合において、関税法第七条の二第一項に規定する特例輸入者又は特例委託輸入者が前項の指定物品に係る消費税法第四十七条第二項の申告書（政令で定める物品に係るものを除く。）を税関長に提出するときは、いずれかの税関長に対して当該申告書を提出することができる。この場合における消費税の納税地は、前項の規定にかかわらず、当該申告書の提出をした税関長の所属する税関の所在地とする。
  <sup>art-85/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/art-85/par-3</sup>
  In the case referred to in the preceding paragraph, where an authorized importer or authorized consigning importer prescribed in Article 7-2, paragraph (1) of the Customs Act files with a director-general of a customs house the return referred to in Article 47, paragraph (2) of the Consumption Tax Act pertaining to the designated goods referred to in the preceding paragraph (excluding a return pertaining to goods specified by Cabinet Order), it may file that return with the director-general of any customs house. In this case, the place for tax payment of consumption tax is to be, notwithstanding the provisions of the preceding paragraph, the location of the customs house to which the director-general of the customs house with whom that return was filed belongs.
  <sup>machine translation, not official</sup>

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## Cites
- art-85/par-1: 消費税法第二条第一項第四号 → e-Gov law 363AC0000000108, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-85/par-1: 同法第九条第一項 → e-Gov law 363AC0000000108, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-85/par-1: 関税法第二条第一項第九号 → e-Gov law 329AC0000000061, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-85/par-1: 第十号 → e-Gov law 329AC0000000061, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-85/par-1: 同項第十一号から第十三号まで → e-Gov law 329AC0000000061, 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — not held in this collection
- art-85/par-1: 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）第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-85/par-1: 第八十六条の二 → 租税特別措置法 第八十六条の二 (Article 86-2), art-86-2 — https://japanlaw.org/en/special-taxation-measures-act/art-86-2 · https://japanlaw.org/l/332AC0000000026/art-86-2
- art-85/par-1: 第八十八条の三 → 租税特別措置法 第八十八条の三 (Article 88-3), art-88-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-3 · https://japanlaw.org/l/332AC0000000026/art-88-3
- art-85/par-1: この条 → 租税特別措置法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/special-taxation-measures-act/art-85 · https://japanlaw.org/l/332AC0000000026/art-85
- art-85/par-1: 第八十七条の五 → 租税特別措置法 第八十七条の五 (Article 87-5), art-87-5 — https://japanlaw.org/en/special-taxation-measures-act/art-87-5 · https://japanlaw.org/l/332AC0000000026/art-87-5
- art-85/par-2: 関税法第六条の二第一項第二号 → e-Gov law 329AC0000000061, 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — not held in this collection
- art-85/par-2: 同法第二十八条第四項 → e-Gov law 329AC0000000061, 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — not held in this collection
- art-85/par-2: 同条第一項 → e-Gov law 329AC0000000061, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-85/par-2: 第八十六条の六第一項 → 租税特別措置法 第八十六条の六第一項 (Article 86-6, paragraph (1)), art-86-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1
- art-85/par-2: 前項 → 租税特別措置法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1
- art-85/par-2/item-1: この号 → 租税特別措置法 第八十五条第二項第一号 (Article 85, paragraph (2), item (i)), art-85/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-1
- art-85/par-3: 関税法第七条の二第一項 → e-Gov law 329AC0000000061, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-85/par-3: 消費税法第四十七条第二項 → e-Gov law 363AC0000000108, 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — not held in this collection
- art-85/par-3: 前項 → 租税特別措置法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7
- 租税特別措置法 第八十五条第一項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1
- 租税特別措置法 第八十五条第二項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2
- 租税特別措置法 第八十五条第二項第一号（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-2/item-1
- 租税特別措置法 第八十五条第三項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/art-85/par-3
- 租税特別措置法 第八十六条の七第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1
- 租税特別措置法 第八十六条の七第二項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2
- 租税特別措置法 第八十七条の五第二項（外航船等に積み込む酒類の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2
- 租税特別措置法 第八十八条の三第二項（外航船等に積み込む製造たばこの免税） — https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-232, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07