# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節の五 (Chapter 6, Section 3-5)
- 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: 第三節の五 (Chapter 6, Section 3-5) — address `ch-6/sec-3-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-5
- 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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## 第三節の五 国際観光旅客税法の特例 — Section 3-5 Special Provisions of the International Tourist Tax Act
heading: machine translation, not official
ch-6/sec-3-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-5
### 第九十条の十六
art-90-16 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16 · https://japanlaw.org/l/332AC0000000026/art-90-16
**第一項** 本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この項において「大使等」という。）の本邦からの出国のうち、政令で定めるところにより外交、領事その他の任務を遂行するために必要なものであることを明らかにして締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に派遣された本邦の大使等のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の大使等については、相互条件による。
art-90-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-1
International tourist tax is exempted for a departure from Japan by an ambassador, minister, consul or any other person equivalent to them of a foreign country dispatched to Japan (referred to as an "ambassador, etc." in this paragraph) that is made under a transportation contract concluded with it being made clear, pursuant to the provisions of Cabinet Order, that the departure is necessary for carrying out diplomatic, consular or other duties; provided, however, that for an ambassador, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by an ambassador, etc. of Japan dispatched to that foreign country, this is subject to reciprocity.
machine translation, not official
**第二項** 国賓その他これに準ずる賓客として政令で定めるもの（以下この項において「国賓等」という。）の本邦からの出国のうち、政令で定めるところにより締結された運送契約によるものについては、国際観光旅客税を免除する。ただし、外国に入国した本邦の国賓等に相当する者のその外国からの出国について国際観光旅客税に類似する租税の免除に制限を付する国の国賓等については、相互条件による。
art-90-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-2
International tourist tax is exempted for a departure from Japan by a state guest or any other guest equivalent to one that is specified by Cabinet Order (referred to as a "state guest, etc." in this paragraph) that is made under a transportation contract concluded pursuant to the provisions of Cabinet Order; provided, however, that for a state guest, etc. of a country that places restrictions on exemption from taxes similar to international tourist tax for a departure from that foreign country by a person equivalent to a state guest, etc. of Japan who has entered that foreign country, this is subject to reciprocity.
machine translation, not official
**第三項** 前二項の運送契約を締結した国際観光旅客税法第二条第一項第四号に規定する国際旅客運送事業を営む者は、政令で定めるところにより、当該運送契約が前二項に規定する政令で定めるところにより締結されたものであることを証する書類を保存しなければならない。
art-90-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-3
A person engaged in the international passenger transportation business prescribed in Article 2, paragraph (1), item (iv) of the International Tourist Tax Act who has concluded a transportation contract referred to in the preceding two paragraphs must, pursuant to the provisions of Cabinet Order, preserve documents certifying that the transportation contract was concluded pursuant to the provisions of Cabinet Order prescribed in the preceding two paragraphs.
machine translation, not official
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## Cites
- art-90-16/par-1: この項 → 租税特別措置法 第九十条の十六第一項 (Article 90-16, paragraph (1)), art-90-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-1
- art-90-16/par-2: この項 → 租税特別措置法 第九十条の十六第二項 (Article 90-16, paragraph (2)), art-90-16/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-2
- art-90-16/par-3: 国際観光旅客税法第二条第一項第四号 → e-Gov law 430AC0000000016, 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-90-16/par-3: 前二項 → 租税特別措置法 第九十条の十六第二項 (Article 90-16, paragraph (2)), art-90-16/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-2
- art-90-16/par-3: 前二項 → 租税特別措置法 第九十条の十六第一項 (Article 90-16, paragraph (1)), art-90-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-16/par-1
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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-20261007T211206-253, 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