# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の三 (Article 86-3) - 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: 第八十六条の三 (Article 86-3)（入国者が輸入するウイスキー等又は紙巻たばこの非課税） — address `art-86-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-86-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-3 - 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. --- ### 第八十六条の三（入国者が輸入するウイスキー等又は紙巻たばこの非課税） — Tax Exemption for Whiskey, etc. or Cigarettes Imported by Persons Entering Japan caption: machine translation, not official art-86-3 · https://japanlaw.org/en/special-taxation-measures-act/art-86-3 · https://japanlaw.org/l/332AC0000000026/art-86-3 **第一項** 保税地域から引き取られる酒類又は製造たばこのうち、第八十七条の三第一項又は第八十八条の二第一項の規定の適用を受けるものについては、当該引取りに係る消費税を課さない。 art-86-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-86-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-3/par-1 Consumption tax pertaining to the taking out is not imposed on liquor or manufactured tobacco taken out of a bonded area to which the provisions of Article 87-3, paragraph (1) or Article 88-2, paragraph (1) apply. machine translation, not official --- ## Cites - art-86-3/par-1: 第八十八条の二第一項 → 租税特別措置法 第八十八条の二第一項 (Article 88-2, paragraph (1)), art-88-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-1 - art-86-3/par-1: 第八十七条の三第一項 → 租税特別措置法 第八十七条の三第一項 (Article 87-3, paragraph (1)), art-87-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 ## Cited by 3 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 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-233, 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