# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十二条 (Supplementary Provisions, Article 92) - 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: 第九十二条 (Supplementary Provisions, Article 92)（輸出酒類販売場から移出する酒類に係る酒税の免税等に関する経過措置） — address `suppl-4291-4/art-92` - 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-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92 - 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. --- ### 第九十二条（輸出酒類販売場から移出する酒類に係る酒税の免税等に関する経過措置） — Transitional Measures Concerning Exemption, etc. from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops caption: machine translation, not official suppl-4291-4/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92 **第一項** 新租税特別措置法第八十七条の六第一項の規定は、平成二十九年十月一日以後に、同条第七項に規定する輸出酒類販売場を経営する酒類製造者が、同条第一項に規定する非居住者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する酒類について適用する。 suppl-4291-4/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-1 The provisions of Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor that, on or after October 1, 2017, a liquor manufacturer operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop in order to sell, to a nonresident prescribed in paragraph (1) of that Article, liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph. machine translation, not official **第二項** 平成二十九年十月一日から平成三十年三月三十一日までの間における新租税特別措置法第八十七条の六第十一項及び第十二項の規定の適用については、同条第十一項中「規定は第三項」とあるのは「規定は、第三項」と、「、同法第七十四条の四第三項、第七十四条の七、第七十四条の八及び第七十四条の十三の規定は第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者について、それぞれ準用する」とあるのは「準用する」と、「酒類製造者等（酒類製造者」とあるのは「酒類製造者」と、「同じ。）をいう。第三項において同じ」とあるのは「同じ」と、「、同条第三項中「酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等」とあるのは「免税酒類に係る納税義務者等」と、「これらの者」とあるのは「その者」と読み替える」とあるのは「読み替える」と、同条第十二項中「同条第一項」とあるのは「、同条第一項」と、「酒類製造者等とみなして同法第百二十八条」とあるのは「酒類製造者等とみなして、同法第百二十七条」と、「第百三十条の規定を、前項の規定により同法第七十四条の四第三項の規定が準用される第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者は同条第三項に規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の四第三項に係る部分に限る。）及び第百三十条の規定を、それぞれ適用する」とあるのは「第百二十九条の規定を適用する」とする。 suppl-4291-4/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-2 With regard to the application of the provisions of Article 87-6, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2017 to March 31, 2018, the phrase "規定は第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with no reading comma) in paragraph (11) of that Article is deemed to be replaced with "規定は、第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with a reading comma); the phrase "or a person found to have that tax liability, and the provisions of Article 74-4, paragraph (3), Article 74-7, Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, respectively" is deemed to be replaced with "or a person found to have that tax liability"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer" is deemed to be replaced with "a liquor manufacturer"; the phrase "the same applies in item (iv)); the same applies in paragraph (3)" is deemed to be replaced with "the same applies in item (iv)"; the phrase "the phrase 'those articles or raw materials' with 'that liquor'; the phrase 'a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business' in paragraph (3) of that Article with 'a person found to have transactions with a person liable for tax, etc. pertaining to tax-exempt liquor'; and the phrase 'these persons' with 'that person'" is deemed to be replaced with "and the phrase 'those articles or raw materials' with 'that liquor'"; the phrase "同条第一項" (the first paragraph of that Article, with no reading comma before it) in paragraph (12) of that Article is deemed to be replaced with "、同条第一項" (the first paragraph of that Article, with a reading comma before it); the phrase "is deemed to be a liquor manufacturer, etc., and the provisions of Article 128" is deemed to be replaced with "is deemed to be a liquor manufacturer, etc., and the provisions of Article 127"; and the phrase "Article 130 of that Act apply; and a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in paragraph (3) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply, respectively" is deemed to be replaced with "Article 129 of that Act apply". machine translation, not official **第三項** 新租税特別措置法第八十七条の六第七項の許可を受けようとする酒類製造者は、平成二十九年十月一日前においても、同項の規定の例により、輸出酒類販売場の許可を受けようとする酒類の製造場の所在地の所轄税務署長に対し、許可を受けるための申請をすることができる。ただし、同日までに当該許可を受けようとする酒類製造者は、同年六月三十日までに、その申請をしなければならない。 suppl-4291-4/art-92/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-3 A liquor manufacturer that seeks to obtain the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation may, even before October 1, 2017, file an application for that permission, in the manner provided for in that paragraph, with the district director having jurisdiction over the location of the liquor manufacturing site for which it seeks permission as a tax-free liquor shop; provided, however, that a liquor manufacturer that seeks to obtain that permission by that date must file the application by June 30 of that year. machine translation, not official **第四項** 税務署長は、前項の規定により新租税特別措置法第八十七条の六第七項の許可の申請を受けた場合には、平成二十九年十月一日前においても、同項の規定の例により、その許可をすることができる。この場合において、同項の規定の例により許可を受けたときは、同日において同項の規定により許可を受けたものとみなす。 suppl-4291-4/art-92/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-4 Where the district director has received an application for the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph, the district director may, even before October 1, 2017, grant that permission in the manner provided for in that paragraph. In this case, where permission has been obtained in the manner provided for in that paragraph, it is deemed to have been obtained pursuant to the provisions of that paragraph on that date. machine translation, not official --- ## Cites - suppl-4291-4/art-92/par-1: 同条第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8 - suppl-4291-4/art-92/par-1: 新租税特別措置法第八十七条の六第一項 → 租税特別措置法 第八十七条の六第一項 (Article 87-6, paragraph (1)), art-87-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1 - suppl-4291-4/art-92/par-2: 第三項 → 租税特別措置法 第八十七条の六第三項 (Article 87-6, paragraph (3)), art-87-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-3 - suppl-4291-4/art-92/par-2: 第十二項 → 租税特別措置法 第八十七条の六第十三項 (Article 87-6, paragraph (13)), art-87-6/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-13 - suppl-4291-4/art-92/par-2: 新租税特別措置法第八十七条の六第十一項 → 租税特別措置法 第八十七条の六第十二項 (Article 87-6, paragraph (12)), art-87-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12 - suppl-4291-4/art-92/par-2: 第一項 → 租税特別措置法 第八十七条の六第一項 (Article 87-6, paragraph (1)), art-87-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1 - suppl-4291-4/art-92/par-2: 第五項 → 租税特別措置法 第八十七条の六第五項 (Article 87-6, paragraph (5)), art-87-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-5 - suppl-4291-4/art-92/par-3: 新租税特別措置法第八十七条の六第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8 - suppl-4291-4/art-92/par-4: 前項 → 租税特別措置法 附則第九十二条第三項 (Supplementary Provisions, Article 92, paragraph (3)), suppl-4291-4/art-92/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-3 - suppl-4291-4/art-92/par-4: 新租税特別措置法第八十七条の六第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8 ## 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チ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第九十二条第四項（輸出酒類販売場から移出する酒類に係る酒税の免税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, 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