# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条の三 (Article 88-3) - 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: 第八十八条の三 (Article 88-3)（外航船等に積み込む製造たばこの免税） — address `art-88-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-88-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-88-3 - 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. --- ### 第八十八条の三（外航船等に積み込む製造たばこの免税） — Exemption from Tax for Manufactured Tobacco Loaded onto an Ocean-Going Vessel or Aircraft, etc. caption: machine translation, not official art-88-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3 · https://japanlaw.org/l/332AC0000000026/art-88-3 **第一項** 製造たばこ製造者又は製造たばこを保税地域から引き取る者が、外航船等に船用品又は機用品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の所在地の所轄税関長の承認を受けた製造たばこを、製造たばこの製造場から移出し、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とみなして、たばこ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。 art-88-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-1 In the case where a manufacturer of manufactured tobacco or a person who takes manufactured tobacco out of a bonded area ships out from the manufacturing site of manufactured tobacco, or takes out of a bonded area, manufactured tobacco for which, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the person has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house with jurisdiction over the place of the port at which the person intends to load it, the Tobacco 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. machine translation, not official **第二項** 第八十五条第二項及び第三項の規定は、前項の規定の適用を受けて外航船等に積み込まれた製造たばこのうち製造たばこの製造場から移出されたものについて準用する。この場合において、同条第二項中「消費税法」とあるのは「たばこ税法」と、「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同条第一項に規定する対価の額」とあるのは「当該製造たばこ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、同条第三項中「消費税法第四十七条第二項」とあるのは「たばこ税法第十八条第二項」と読み替えるものとする。 art-88-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2 The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to manufactured tobacco that has been loaded onto an ocean-going vessel or aircraft, etc. through the application of the provisions of the preceding paragraph and that was shipped out from the manufacturing site of manufactured tobacco. In this case, the phrase "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Tobacco Tax Act"; the phrase "is the location of the place where the designated goods came to fall under the case listed in the relevant item, and the tax base of the designated goods is, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when the designated goods were transferred by an enterpriser through the application of the provisions of the preceding paragraph" in that paragraph is deemed to be replaced with "is the location of the place where the manufactured tobacco came to fall under the case listed in the relevant item"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 18, paragraph (2) of the Tobacco Tax Act". machine translation, not official --- ## Cites - art-88-3/par-2: 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-88-3/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-88-3/par-2: 第八十五条第二項 → 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 - art-88-3/par-2: 第三項 → 租税特別措置法 第八十五条第三項 (Article 85, paragraph (3)), 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 - art-88-3/par-2: 前項 → 租税特別措置法 第八十八条の三第一項 (Article 88-3, paragraph (1)), art-88-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261007T211206-237, 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