# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91) - 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: 第九十一条 (Supplementary Provisions, Article 91)（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — address `suppl-4291-4/art-91` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91 - 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. --- ### 第九十一条（低アルコール分の蒸留酒類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 Distilled Liquor, etc. with Low Alcohol Content caption: machine translation, not official suppl-4291-4/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91 **第一項** 別段の定めがあるものを除き、令和二年十月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る酒税については、なお従前の例による。 suppl-4291-4/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-1 Except as otherwise provided, the provisions then in force continue to govern liquor tax on distilled liquor and liqueurs prescribed in Article 87-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020. machine translation, not official **第二項** 令和二年十月一日から令和八年九月三十日までの間に酒類の製造場から移出され、又は保税地域から引き取られる新租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る同条の規定の適用については、同条第一号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、同条第二号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、「十度」とあるのは「八度」とする。 suppl-4291-4/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2 With regard to the application of the provisions of Article 87-2 of the New Act on Special Measures Concerning Taxation to distilled liquor and liqueurs prescribed in that Article that are shipped from a liquor manufacturing site or taken out of a bonded area during the period from October 1, 2020 to September 30, 2026, the phrase "11 degrees" in item (i) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; the phrase "11 degrees" in item (ii) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; and the phrase "10 degrees" is deemed to be replaced with "8 degrees". machine translation, not official **第三項** 前項の場合において、所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「所得税法等改正法」という。）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）、新租税特別措置法第八十七条の三第一項、所得税法等改正法第十八条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「新震災特例法」という。）第四十三条の二第一項及び所得税法等の一部を改正する法律（令和三年法律第十一号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「令和三年新震災特例法」という。）第四十三条第一項の規定の適用については、平成三十年新租税特別措置法第八十七条第一項中「次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」と、新租税特別措置法第八十七条の三第一項中「前条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される前条」と、新震災特例法第四十三条の二第一項及び令和三年新震災特例法第四十三条第一項中「第八十七条の二」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される租税特別措置法第八十七条の二」と、「同項」とあるのは「同法第八十七条第一項」とする。 suppl-4291-4/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 87, paragraph (1) (including as applied with the relevant terms and phrases replaced pursuant to the provisions of paragraph (2) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "Income Tax Act Amendment Act" in this paragraph) (referred to as "the 2018 New Act on Special Measures Concerning Taxation" in this paragraph), Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, Article 43-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Income Tax Act Amendment Act (referred to as the "New Special Provisions Law for Earthquake Victims" in this paragraph), and Article 43, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) (referred to as the "Earthquake Special Provisions Act as Amended in 2021" in this paragraph), the phrase "the following Article" in Article 87, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "the preceding Article" in Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the preceding Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "Article 87-2" in Article 43-2, paragraph (1) of the New Special Provisions Law for Earthquake Victims and Article 43, paragraph (1) of the Earthquake Special Provisions Act as Amended in 2021 is deemed to be replaced with "Article 87-2 of the Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and the phrase "that paragraph" is deemed to be replaced with "Article 87, paragraph (1) of that Act". machine translation, not official --- ## Cites - suppl-4291-4/art-91/par-2: 同条第一号 → 租税特別措置法 第八十七条の二第一項第一号 (Article 87-2, paragraph (1), item (i)), art-87-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-1 - suppl-4291-4/art-91/par-2: 同条第二号 → 租税特別措置法 第八十七条の二第一項第二号 (Article 87-2, paragraph (1), item (ii)), art-87-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-87-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-2 - suppl-4291-4/art-91/par-2: 新租税特別措置法第八十七条の二 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/en/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 - suppl-4291-4/art-91/par-3: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「所得税法等改正法」という。）第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4291-4/art-91/par-3: 所得税法等改正法第十八条 → e-Gov law 430AC0000000007, 第十八条 (Article 18), art-18 — not held in this collection - suppl-4291-4/art-91/par-3: 所得税法等の一部を改正する法律（令和三年法律第十一号）第十三条 → e-Gov law 503AC0000000011, 第十三条 (Article 13), art-13 — not held in this collection - suppl-4291-4/art-91/par-3: 第八十七条第一項 → 租税特別措置法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1 - suppl-4291-4/art-91/par-3: 同条第二項 → 租税特別措置法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-2 - suppl-4291-4/art-91/par-3: 次条 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/en/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 - suppl-4291-4/art-91/par-3: 新租税特別措置法第八十七条の三第一項 → 租税特別措置法 第八十七条の三第一項 (Article 87-3, paragraph (1)), art-87-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 - suppl-4291-4/art-91/par-3: この項 → 租税特別措置法 附則第九十一条第三項 (Supplementary Provisions, Article 91, paragraph (3)), suppl-4291-4/art-91/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3 - suppl-4291-4/art-91/par-3: 前項 → 租税特別措置法 附則第九十一条第二項 (Supplementary Provisions, Article 91, paragraph (2)), suppl-4291-4/art-91/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2 ## Cited by 4 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八号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-2 - 租税特別措置法 附則第九十一条第三項（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3 - 租税特別措置法 附則第五十四条第六項（清酒等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-54/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-6 - 租税特別措置法 附則第五十六条第四項（承認酒類製造者に対する酒税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-4 --- ## 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-20261007T211206-590, 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