# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77)
- 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: 第七十七条 (Supplementary Provisions, Article 77)（物品税の特例に関する経過措置） — address `suppl-3631-109/art-77`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77
- 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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### 第七十七条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
caption: machine translation, not official
suppl-3631-109/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77
**第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第八十八条の三に規定する物品に係る物品税については、なお従前の例による。
suppl-3631-109/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-1
With regard to commodity tax on articles prescribed in Article 88-3 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧租税特別措置法第八十八条の四の規定に該当する自動車で、同条に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたものに係る物品税については、なお従前の例による。
suppl-3631-109/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-2
With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act on Special Measures Concerning Taxation that were removed from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.
machine translation, not official
**第三項** 第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる物品税に係る同条の規定の施行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-3631-109/art-77/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to commodity tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
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## Cites
- suppl-3631-109/art-77/par-3: 前二項 → 租税特別措置法 附則第七十七条第一項 (Supplementary Provisions, Article 77, paragraph (1)), suppl-3631-109/art-77/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-1
- suppl-3631-109/art-77/par-3: 前二項 → 租税特別措置法 附則第七十七条第二項 (Supplementary Provisions, Article 77, paragraph (2)), suppl-3631-109/art-77/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第三号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2
- 租税特別措置法 附則第七十七条第三項（物品税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-77/par-3
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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-20261007T211206-343, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-344, 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