# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条 (Supplementary Provisions, Article 57) - 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: 第五十七条 (Supplementary Provisions, Article 57)（輸出酒類販売場から移出する酒類に係る酒税の免除に関する経過措置） — address `suppl-5051-3/art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57 - 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. --- ### 第五十七条（輸出酒類販売場から移出する酒類に係る酒税の免除に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops caption: machine translation, not official suppl-5051-3/art-57 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57 **第一項** 新租税特別措置法第八十七条の六第五項及び第六項の規定は、令和五年五月一日以後に行われる酒類の移出（租税特別措置法第八十七条の六第一項に規定する移出をいう。以下この条において同じ。）に係る譲渡等（新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等をいう。以下この条において同じ。）について適用し、同日前に行われた酒類の移出に係る譲渡等については、なお従前の例による。 suppl-5051-3/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57/par-1 The provisions of Article 87-6, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to a transfer, etc. (meaning a transfer, etc. prescribed in Article 87-6, paragraph (4) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to that paragraph; the same applies hereinafter in this Article) pertaining to a removal of liquor (meaning a removal prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer, etc. pertaining to a removal of liquor made before that date. machine translation, not official --- ## Cites - suppl-5051-3/art-57/par-1: 第六項 → 租税特別措置法 第八十七条の六第六項 (Article 87-6, paragraph (6)), art-87-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-6 - suppl-5051-3/art-57/par-1: この条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-5051-3/art-57 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57 - suppl-5051-3/art-57/par-1: 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-5051-3/art-57/par-1: 新租税特別措置法第八十七条の六第四項 → 租税特別措置法 第八十七条の六第四項 (Article 87-6, paragraph (4)), art-87-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-4 - suppl-5051-3/art-57/par-1: 新租税特別措置法第八十七条の六第五項 → 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 ## Cited by 3 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一号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-1/sub-2 - 租税特別措置法 附則第五十四条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-2 - 租税特別措置法 附則第五十七条第一項（輸出酒類販売場から移出する酒類に係る酒税の免除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-57/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-20261007T211206-646, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-647, 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