# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五十三条 (Supplementary Provisions, Article 153) - 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: 第百五十三条 (Supplementary Provisions, Article 153)（たばこ税の特例に関する一般的経過措置） — address `suppl-4181-10/art-153` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-153 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-153 - 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. --- ### 第百五十三条（たばこ税の特例に関する一般的経過措置） — General Transitional Measures Concerning Special Provisions on Tobacco Tax caption: machine translation, not official suppl-4181-10/art-153 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-153 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-153 **第一項** この附則に別段の定めがあるものを除き、第十三条の規定（租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。 suppl-4181-10/art-153/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-153/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-153/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 13 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part changing "March 31, 2006" to "March 31, 2007")) come into effect. machine translation, not official ## 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ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第百五十七条第一項（たばこ税の特例の改正に伴う罰則に係る経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-157/par-1 --- ## 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-20261007T211206-467, 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