# 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)（ビールに係る酒税の税率の特例に関する経過措置） — address `suppl-5031-11/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-5031-11/art-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/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. --- ### 第七十七条（ビール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 the Liquor Tax Rate for Beer caption: machine translation, not official suppl-5031-11/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77 **第一項** 施行日から令和五年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（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。）及び第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「同法第二十三条第一項」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）附則第三十六条第一項」とする。 suppl-5031-11/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77/par-1 With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor production site during the period from the Effective Date to March 31, 2023, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)". machine translation, not official --- ## Cites - suppl-5031-11/art-77/par-1: 新租税特別措置法第八十七条の四第一項 → 租税特別措置法 第八十七条の四第一項 (Article 87-4, paragraph (1)), art-87-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-87-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-4/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-20261007T211206-633, 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