# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十六条 (Supplementary Provisions, Article 126) - 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: 第百二十六条 (Supplementary Provisions, Article 126)（清酒等に係る酒税の税率の特例に関する経過措置） — address `suppl-4151-8/art-126` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-126 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-126 - 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. --- ### 第百二十六条（清酒等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc. caption: machine translation, not official suppl-4151-8/art-126 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-126 **第一項** 平成十五年四月一日から同月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定する発泡酒に係る同条の規定の適用については、同条中「同法第二十二条第一項第十号イ（１）」とあるのは「第八十七条の四第一項第一号」と、「及び次条」とあるのは「並びに次条及び第八十七条の四」とする。 suppl-4151-8/art-126/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-126/par-1 With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to happoshu prescribed in that Article that is shipped from a liquor manufacturing site during the period from April 1, 2003 to April 30, 2003, the phrase "Article 22, paragraph (1), item (x), (a), 1. of that Act" in that Article is deemed to be replaced with "Article 87-4, paragraph (1), item (i)", and the phrase "and the following Article" is deemed to be replaced with "and the following Article and Article 87-4". machine translation, not official --- ## 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-20261007T211206-435, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-436, 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