# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（たばこ消費税の特例に関する経過措置） — address `suppl-3611-13/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21 - 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. --- ### 第二十一条（たばこ消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Consumption Tax caption: machine translation, not official suppl-3611-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21 **第一項** 昭和六十一年五月一日（以下この条において「指定日」という。）前に課した、又は課すべきであつたたばこ消費税については、次項及び第三項に定めるものを除き、なお従前の例による。 suppl-3611-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-1 With regard to tobacco consumption tax that was imposed, or should have been imposed, before May 1, 1986 (referred to as the "designated day" in this Article), except for that provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern. machine translation, not official **第二項** 指定日前に製造たばこの製造場から移出された製造たばこ（たばこ消費税法（昭和五十九年法律第七十二号）第三条に規定する製造たばこをいう。以下この条において同じ。）で、同法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、当該各号に掲げる日までに同法第十二条第三項に規定する書類が提出されなかつた場合における当該製造たばこに係る従量割（同法第二条第一項第四号に規定する従量割をいう。以下この条において同じ。）の税率又は従価割（同法第二条第一項第三号に規定する従価割をいう。以下この条において同じ。）の課税標準は、次の各号に規定するところによる。 suppl-3611-13/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2 With regard to manufactured tobacco (meaning manufactured tobacco prescribed in Article 3 of the Tobacco Consumption Tax Act (Act No. 72 of 1984); the same applies hereinafter in this Article) shipped out of a manufacturing site of manufactured tobacco before the designated day that relates to a notification or approval under Article 12, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to that for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), if the documents prescribed in Article 12, paragraph (3) of that Act were not submitted by the day listed in that item, the tax rate of the quantity-based portion (meaning the quantity-based portion prescribed in Article 2, paragraph (1), item (iv) of that Act; the same applies hereinafter in this Article) or the tax base of the value-based portion (meaning the value-based portion prescribed in Article 2, paragraph (1), item (iii) of that Act; the same applies hereinafter in this Article) pertaining to that manufactured tobacco is as provided in the following items: machine translation, not official **一** 従量割の税率　新法第八十七条の三に規定する税率 suppl-3611-13/art-21/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2/item-1 tax rate of the quantity-based portion: the tax rate prescribed in Article 87-3 of the New Act; machine translation, not official **二** 従価割の課税標準　新法第八十七条の四に規定する課税標準たる金額 suppl-3611-13/art-21/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2/item-2 tax base of the value-based portion: the amount serving as the tax base prescribed in Article 87-4 of the New Act. machine translation, not official **第三項** 次の表の上欄に掲げる法律の規定によりたばこ消費税の免除を受けて指定日前に保税地域から引き取られた製造たばこについて、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該製造たばこに係る従量割の税率又は従価割の課税標準は、前項各号に規定するところによる。 免除の規定 追徴の規定 たばこ消費税法第十三条第一項 同法第十三条第七項 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）第十一条第一項 同法第十一条第三項 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） suppl-3611-13/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-3 With regard to manufactured tobacco that was exempted from tobacco consumption tax pursuant to the provisions of the Acts listed in the left-hand column of the following table and withdrawn from a bonded area before the designated day, if, on or after the designated day, it comes to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of the quantity-based portion or the tax base of the value-based portion pertaining to that manufactured tobacco is as provided in the items of the preceding paragraph. Provisions on exemption Provisions on additional collection Article 13, paragraph (1) of the Tobacco Consumption Tax Act Article 13, paragraph (7) of that Act Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") machine translation, not official **第四項** 指定日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その数量（たばこ消費税法第二条第二項に規定する製造たばこの区分により、第二種及び第三種の製造たばこについては一グラムを一本に、第四種の製造たばこ、かみ用の製造たばこ及びかぎ用の製造たばこについては二グラムを一本に換算した数量とし、二以上の場所で製造たばこを所持する場合には、その合計数量とする。）が二万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを指定日にその者の製造たばこの製造場から移出したものとみなして、次の表の上欄に掲げる製造たばこの区分（同項に規定する製造たばこの区分をいう。以下この条において同じ。）に応じ、千本又は一キログラムにつき、同表の下欄に掲げる従量割の税率によりたばこ消費税を課する。 製造たばこの区分 従量割の税率 一　喫煙用の製造たばこ （１）　第一種 千本につき四百五十円 （２）　第二種 一キログラムにつき四百五十円 （３）　第三種 一キログラムにつき四百五十円 （４）　第四種 一キログラムにつき二百二十五円 二　かみ用の製造たばこ 一キログラムにつき二百二十五円 三　かぎ用の製造たばこ 一キログラムにつき二百二十五円 suppl-3611-13/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 If, on the designated day, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the quantity of that manufactured tobacco (meaning the quantity calculated, according to the categories of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Consumption Tax Act, by converting one gram into one stick for Class 2 and Class 3 manufactured tobacco and two grams into one stick for Class 4 manufactured tobacco, manufactured tobacco for chewing and manufactured tobacco for snuffing, and, if the person possesses manufactured tobacco at two or more places, the total quantity) is 20,000 sticks or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on the designated day, and tobacco consumption tax is imposed on it per 1,000 sticks or per kilogram at the tax rate of the quantity-based portion set forth in the right-hand column of the following table, according to the category of manufactured tobacco set forth in the left-hand column of that table (meaning the category of manufactured tobacco prescribed in that paragraph; the same applies hereinafter in this Article). Category of manufactured tobacco Tax rate of the quantity-based portion i Manufactured tobacco for smoking (1) Class 1 450 yen per 1,000 sticks (2) Class 2 450 yen per kilogram (3) Class 3 450 yen per kilogram (4) Class 4 225 yen per kilogram ii Manufactured tobacco for chewing 225 yen per kilogram iii Manufactured tobacco for snuffing 225 yen per kilogram machine translation, not official **第五項** 前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこ事業法（昭和五十九年法律第六十八号）第九条第六項に規定する小売販売業者にあつては、同法第二十二条第一項に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。 suppl-3611-13/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, for each storage place (for a retail seller prescribed in Article 9, paragraph (6) of the Tobacco Business Act (Act No. 68 of 1984), the business office prescribed in Article 22, paragraph (1) of that Act; the same applies hereinafter in this paragraph) of the manufactured tobacco in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, within one month counting from the designated day: machine translation, not official **一** 所持する製造たばこの区分及び区分ごとの数量 suppl-3611-13/art-21/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-1 the category of manufactured tobacco in the person's possession and the quantity for each category; machine translation, not official **二** 前号の数量により算定した前項の規定によるたばこ消費税額及び当該たばこ消費税額の合計額 suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-2 the amount of tobacco consumption tax under the provisions of the preceding paragraph calculated on the basis of the quantity referred to in the preceding item, and the total of those amounts of tobacco consumption tax; machine translation, not official **三** その他参考となるべき事項 suppl-3611-13/art-21/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-3 other particulars for reference. machine translation, not official **第六項** 第四項に規定する者が、前項の規定による申告書を、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第十四号）附則第五条第三項に規定する道府県たばこ消費税に係る申告書又は同法附則第九条第三項に規定する市町村たばこ消費税に係る申告書に併せて、これらの規定に規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。 suppl-3611-13/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-6 If a person prescribed in paragraph (4) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco consumption tax prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants and Payments to Municipalities Where State-Owned Assets, etc. Are Located (Act No. 14 of 1986) or a return pertaining to municipal tobacco consumption tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions of that Act, the prefectural governor or mayor of the municipality that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph. machine translation, not official **第七項** 第五項の規定による申告書を提出した者は、昭和六十一年十月三十一日までに、当該申告書に記載した同項第二号に掲げるたばこ消費税額の合計額に相当するたばこ消費税を、国に納付しなければならない。 suppl-3611-13/art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-7 A person who has submitted a return under the provisions of paragraph (5) must pay to the State, by October 31, 1986, the tobacco consumption tax equivalent to the total amount of tobacco consumption tax set forth in item (ii) of that paragraph that is stated in that return. machine translation, not official **第八項** 前項の規定は、同項に規定する第五項の規定による申告書を提出すべき者で、当該申告に係るたばこ消費税につき国税通則法（昭和三十七年法律第六十六号）に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち、同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。 suppl-3611-13/art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-8 The provisions of the preceding paragraph apply mutatis mutandis to a person who is to submit a return under the provisions of paragraph (5) as prescribed in that paragraph and who, with regard to the tobacco consumption tax pertaining to that return, has filed a return filed after the due date or an amended return prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment referred to in the preceding paragraph for the return under the provisions of that paragraph, or has received a reassessment or determination prescribed in that Act, and for whom the time limit for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment referred to in the preceding paragraph. machine translation, not official **第九項** 第四項の規定によりたばこ消費税を課された、又は課されるべき製造たばこのうち、たばこ消費税法第十一条第二項に規定する特定販売業者が自ら保税地域から引き取つた製造たばこで販売のため所持するものを輸出した場合において、当該特定販売業者が政令で定めるところにより、当該製造たばこが第四項の規定によりたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした税関の税関長の確認を受けたときは、当該たばこ消費税額に相当する金額は、同法第十五条の規定に準じて、当該製造たばこにつき納付された、若しくは納付されるべき又は徴収された、若しくは徴収されるべきたばこ消費税額に相当する金額に係る還付に併せて、当該特定販売業者に還付する。 suppl-3611-13/art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-9 If, of manufactured tobacco on which tobacco consumption tax has been or is to be imposed pursuant to the provisions of paragraph (4), manufactured tobacco that a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Consumption Tax Act has itself withdrawn from a bonded area and possesses for sale is exported, and that specified seller has, pursuant to the provisions of Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made that tobacco consumption tax has been or is to be imposed on that manufactured tobacco pursuant to the provisions of paragraph (4), an amount equivalent to that amount of tobacco consumption tax is refunded to that specified seller, in accordance with the provisions of Article 15 of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco consumption tax that has been or is to be paid, or has been or is to be collected, on that manufactured tobacco. machine translation, not official **第十項** 次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ消費税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第四項の規定によるたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ消費税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ消費税額（第二号に該当する場合にあつては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ消費税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ消費税額から控除し、又はその者に還付する。 suppl-3611-13/art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10 In the cases set forth in the following items, if the manufacturer of manufactured tobacco prescribed in each of those items (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Consumption Tax Act; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed on that manufactured tobacco, an amount equivalent to that amount of tobacco consumption tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco consumption tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco consumption tax that the manufacturer of manufactured tobacco has paid or is to pay on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco consumption tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area): machine translation, not official **一** 製造たばこ製造者がその製造場から移出した製造たばこで、第四項の規定によるたばこ消費税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。） suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-1 if manufactured tobacco that a manufacturer of manufactured tobacco has shipped out from its manufacturing site and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed is returned to that manufacturing site (including if such manufactured tobacco that has been returned by a seller of manufactured tobacco, or other such manufactured tobacco specified by Cabinet Order, is brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco); machine translation, not official **二** 前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第四項の規定によるたばこ消費税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合 suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-2 beyond the case falling under the preceding item, if a manufacturer of manufactured tobacco brings into a manufacturing site of manufactured tobacco manufactured tobacco that has been shipped out from another manufacturing site of manufactured tobacco or withdrawn from a bonded area and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed, and further ships that manufactured tobacco out from the manufacturing site into which it was brought. machine translation, not official **第十一項** たばこ消費税法第二十六条（第二号を除く。）の規定は、第五項の規定による申告書を提出しなければならない者について準用する。 suppl-3611-13/art-21/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-11 The provisions of Article 26 of the Tobacco Consumption Tax Act (excluding item (ii)) apply mutatis mutandis to a person who must submit a return under the provisions of paragraph (5). machine translation, not official **第十二項** 第五項の規定による申告書の提出を怠つた者は、二十万円以下の罰金に処する。 suppl-3611-13/art-21/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-12 A person who has failed to submit a return under the provisions of paragraph (5) is punished by a fine of 200,000 yen or less. machine translation, not official **第十三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。 suppl-3611-13/art-21/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-13 If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph. machine translation, not official **第十四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ消費税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3611-13/art-21/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-14 With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to tobacco consumption tax that remains governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3611-13/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3611-13/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21 - suppl-3611-13/art-21/par-1: 次項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3611-13/art-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2 - suppl-3611-13/art-21/par-1: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3611-13/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-3 - suppl-3611-13/art-21/par-2: たばこ消費税法（昭和五十九年法律第七十二号）第三条 → e-Gov law 359AC0000000072, 第三条 (Article 3), art-3 — not held in this collection - suppl-3611-13/art-21/par-2: 同法第十二条第三項 → e-Gov law 359AC0000000072, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection - suppl-3611-13/art-21/par-2: 同法第十四条第三項 → e-Gov law 359AC0000000072, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection - suppl-3611-13/art-21/par-2: 同法第二条第一項第四号 → e-Gov law 359AC0000000072, 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 - suppl-3611-13/art-21/par-2: 同法第二条第一項第三号 → e-Gov law 359AC0000000072, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - suppl-3611-13/art-21/par-2: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3611-13/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21 - suppl-3611-13/art-21/par-2: この項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3611-13/art-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2 - suppl-3611-13/art-21/par-3: 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）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection - suppl-3611-13/art-21/par-3: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection - suppl-3611-13/art-21/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection - suppl-3611-13/art-21/par-3: 同法第十二条第四項 → e-Gov law 330AC0000000037, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection - suppl-3611-13/art-21/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-3611-13/art-21/par-3: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection - suppl-3611-13/art-21/par-3: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection - suppl-3611-13/art-21/par-3: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection - suppl-3611-13/art-21/par-3: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection - suppl-3611-13/art-21/par-3: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection - suppl-3611-13/art-21/par-3: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条 → e-Gov law 329AC0000000149, 第四条 (Article 4), art-4 — not held in this collection - suppl-3611-13/art-21/par-3: 前項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3611-13/art-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2 - suppl-3611-13/art-21/par-4: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3611-13/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21 - suppl-3611-13/art-21/par-5: たばこ事業法（昭和五十九年法律第六十八号）第九条第六項 → e-Gov law 359AC0000000068, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection - suppl-3611-13/art-21/par-5: 同法第二十二条第一項 → e-Gov law 359AC0000000068, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection - suppl-3611-13/art-21/par-5: 前項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-5: この項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-5/item-2: 前項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-5/item-2: 前号 → 租税特別措置法 附則第二十一条第五項第一号 (Supplementary Provisions, Article 21, paragraph (5), item (i)), suppl-3611-13/art-21/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-1 - suppl-3611-13/art-21/par-6: 第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-6: 前項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-7: 第五項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-7: 同項第二号 → 租税特別措置法 附則第二十一条第五項第二号 (Supplementary Provisions, Article 21, paragraph (5), item (ii)), suppl-3611-13/art-21/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-2 - suppl-3611-13/art-21/par-8: 同法第三十五条第二項第二号 → 国税通則法 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2 - suppl-3611-13/art-21/par-8: 第五項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-8: 前項 → 租税特別措置法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-3611-13/art-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-7 - suppl-3611-13/art-21/par-9: 第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-10: 第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-10: 第二号 → 租税特別措置法 附則第二十一条第十項第二号 (Supplementary Provisions, Article 21, paragraph (10), item (ii)), suppl-3611-13/art-21/par-10/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-2 - suppl-3611-13/art-21/par-10: この項 → 租税特別措置法 附則第二十一条第十項 (Supplementary Provisions, Article 21, paragraph (10)), suppl-3611-13/art-21/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10 - suppl-3611-13/art-21/par-10/item-1: 第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-10/item-2: 第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-3611-13/art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - suppl-3611-13/art-21/par-10/item-2: 前号 → 租税特別措置法 附則第二十一条第十項第一号 (Supplementary Provisions, Article 21, paragraph (10), item (i)), suppl-3611-13/art-21/par-10/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-1 - suppl-3611-13/art-21/par-11: 第五項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-12: 第五項 → 租税特別措置法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-3611-13/art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - suppl-3611-13/art-21/par-13: 前項 → 租税特別措置法 附則第二十一条第十二項 (Supplementary Provisions, Article 21, paragraph (12)), suppl-3611-13/art-21/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-12 - suppl-3611-13/art-21/par-14: 第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3611-13/art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十一条第一項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-1 - 租税特別措置法 附則第二十一条第二項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-2 - 租税特別措置法 附則第二十一条第三項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-3 - 租税特別措置法 附則第二十一条第四項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-4 - 租税特別措置法 附則第二十一条第五項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5 - 租税特別措置法 附則第二十一条第五項第二号（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-5/item-2 - 租税特別措置法 附則第二十一条第六項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-6 - 租税特別措置法 附則第二十一条第七項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-7 - 租税特別措置法 附則第二十一条第八項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-8 - 租税特別措置法 附則第二十一条第九項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-9 - 租税特別措置法 附則第二十一条第十項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10 - 租税特別措置法 附則第二十一条第十項第一号（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-1 - 租税特別措置法 附則第二十一条第十項第二号（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-10/item-2 - 租税特別措置法 附則第二十一条第十一項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-11 - 租税特別措置法 附則第二十一条第十二項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-12 - 租税特別措置法 附則第二十一条第十三項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-13 - 租税特別措置法 附則第二十一条第十四項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-21/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-21/par-14 --- ## 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-20261007T211206-332, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-333, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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