# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条の二 (Article 87-2) - 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: 第八十七条の二 (Article 87-2)（低アルコール分の蒸留酒類等に係る酒税の税率の特例） — address `art-87-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-87-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-87-2 - 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. --- ### 第八十七条の二（低アルコール分の蒸留酒類等に係る酒税の税率の特例） — Special Provisions on Liquor Tax Rates for Distilled Liquor, etc. with Low Alcohol Content caption: machine translation, not official art-87-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 **第一項** 酒類の製造場から移出され、又は保税地域から引き取られる酒税法第三条第五号に規定する蒸留酒類（同号ホに掲げる酒類及び発泡性を有するものを除く。）及び同条第二十一号に規定するリキュール（発泡性を有するものを除く。）でアルコール分（同条第一号に規定するアルコール分をいう。以下この条において同じ。）が十三度未満のもの（リキュールについては、アルコール分が十二度未満のものに限る。）に係る酒税の税率は、同法第二十三条の規定にかかわらず、次の各号に掲げる区分に応じ、一キロリットルにつき、当該各号に定める金額とする。 art-87-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1 The liquor tax rate for distilled liquor prescribed in Article 3, item (v) of the Liquor Tax Act (excluding the liquor listed in (e) of that item and liquor that is effervescent) and liqueurs prescribed in item (xxi) of that Article (excluding those that are effervescent) that are shipped from a liquor manufacturing site or taken out of a bonded area and whose alcohol content (meaning the alcohol content prescribed in item (i) of that Article; the same applies hereinafter in this Article) is less than 13 degrees (for liqueurs, limited to those whose alcohol content is less than 12 degrees) is to be, notwithstanding the provisions of Article 23 of that Act, the amount per kiloliter specified in each of the following items in accordance with the categories listed in those items: machine translation, not official **一** アルコール分が十一度未満のもの　十万円 art-87-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-1 liquor whose alcohol content is less than 11 degrees: 100,000 yen; machine translation, not official **二** アルコール分が十一度以上十三度未満のもの　十万円にアルコール分が十度を超える一度ごとに一万円を加えた金額 art-87-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-2 liquor whose alcohol content is 11 degrees or more and less than 13 degrees: the amount obtained by adding to 100,000 yen 10,000 yen for each degree by which the alcohol content exceeds 10 degrees. machine translation, not official --- ## Cites - art-87-2/par-1: 酒税法第三条第五号 → e-Gov law 328AC0000000006, 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — not held in this collection - art-87-2/par-1: 同条第二十一号 → e-Gov law 328AC0000000006, 第三条第一項第二十一号 (Article 3, paragraph (1), item (xxi)), art-3/par-1/item-21 — not held in this collection - art-87-2/par-1: 同条第一号 → e-Gov law 328AC0000000006, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-87-2/par-1: 同法第二十三条 → e-Gov law 328AC0000000006, 第二十三条 (Article 23), art-23 — not held in this collection - art-87-2/par-1: この条 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/en/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八十七条第一項（承認酒類製造者に対する酒税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1 - 租税特別措置法 第八十七条の二第一項（低アルコール分の蒸留酒類等に係る酒税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1 - 租税特別措置法 第八十七条の三第一項（入国者が輸入するウイスキー等に係る酒税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 - 租税特別措置法 附則第九十一条第二項（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2 - 租税特別措置法 附則第九十一条第三項（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3 - 租税特別措置法 附則第百二十条第二項（清酒等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2 - 租税特別措置法 附則第五十四条第六項（清酒等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-6 - 租税特別措置法 附則第五十六条第二項（承認酒類製造者に対する酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-2 - 租税特別措置法 附則第五十六条第三項（承認酒類製造者に対する酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-3 - 租税特別措置法 附則第五十六条第四項（承認酒類製造者に対する酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-4 --- ## 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-20261007T211206-235, 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