# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十八条 (Supplementary Provisions, Article 58) - 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: 第五十八条 (Supplementary Provisions, Article 58)（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置） — address `suppl-5071-13/art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58 - 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. --- ### 第五十八条（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco caption: machine translation, not official suppl-5071-13/art-58 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58 **第一項** 別段の定めがあるものを除き、令和八年四月一日前に課した、又は課すべきであった加熱式たばこ（新租税特別措置法第八十八条第一項に規定する加熱式たばこをいう。以下同じ。）に係るたばこ税については、なお従前の例による。 suppl-5071-13/art-58/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-1 Unless otherwise provided, the provisions then in force continue to govern tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter) that was imposed, or was to be imposed, before April 1, 2026. machine translation, not official **第二項** 令和八年四月一日から同年九月三十日までの間に、製造たばこ（租税特別措置法第二条第四項第三号に規定する製造たばこをいう。以下この項及び次条において同じ。）の製造場から移出され、又は保税地域（同法第二条第四項第七号に規定する保税地域をいう。附則第六十条において同じ。）から引き取られる加熱式たばこに係るたばこ税法（昭和五十九年法律第七十二号）第十条第一項の製造たばこの本数（次条及び附則第六十条において「たばこ税の課税標準」という。）は、同法第十条第三項及び新租税特別措置法第八十八条の規定にかかわらず、次に掲げる製造たばこの本数の合計本数によるものとする。 suppl-5071-13/art-58/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2 The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act (Act No. 72 of 1984) (referred to as the "tobacco tax base" in the following Article and Article 60 of the Supplementary Provisions) for heated tobacco shipped from a manufacturing site of manufactured tobacco (meaning manufactured tobacco prescribed in Article 2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following Article) or taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (4), item (vii) of that Act; the same applies in Article 60 of the Supplementary Provisions) during the period from April 1, 2026 to September 30, 2026 is to be, notwithstanding the provisions of Article 10, paragraph (3) of that Act and Article 88 of the New Act on Special Measures Concerning Taxation, the total number of the following units of manufactured tobacco: machine translation, not official **一** たばこ税法第十条第三項の規定により換算した紙巻たばこ（新租税特別措置法第八十八条第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数 suppl-5071-13/art-58/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-1 the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes (meaning cigarettes prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following item) converted pursuant to the provisions of Article 10, paragraph (3) of the Tobacco Tax Act; machine translation, not official **二** 新租税特別措置法第八十八条の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数 suppl-5071-13/art-58/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-2 the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes converted pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-5071-13/art-58/par-1: 新租税特別措置法第八十八条第一項 → 租税特別措置法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1 - suppl-5071-13/art-58/par-2: 租税特別措置法第二条第四項第三号 → 租税特別措置法 第二条第四項第三号 (Article 2, paragraph (4), item (iii)), art-2/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-3 - suppl-5071-13/art-58/par-2: この項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-5071-13/art-58/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2 - suppl-5071-13/art-58/par-2: 次条 → 租税特別措置法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-5071-13/art-59 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59 - suppl-5071-13/art-58/par-2: 同法第二条第四項第七号 → 租税特別措置法 第二条第四項第七号 (Article 2, paragraph (4), item (vii)), art-2/par-4/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-7 - suppl-5071-13/art-58/par-2: 附則第六十条 → 租税特別措置法 附則第六十条 (Supplementary Provisions, Article 60), suppl-5071-13/art-60 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60 - suppl-5071-13/art-58/par-2: たばこ税法（昭和五十九年法律第七十二号）第十条第一項 → e-Gov law 359AC0000000072, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-5071-13/art-58/par-2: 同法第十条第三項 → e-Gov law 359AC0000000072, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection - suppl-5071-13/art-58/par-2: 新租税特別措置法第八十八条 → 租税特別措置法 第八十八条 (Article 88), art-88 — https://japanlaw.org/en/special-taxation-measures-act/art-88 · https://japanlaw.org/l/332AC0000000026/art-88 - suppl-5071-13/art-58/par-2/item-1: 新租税特別措置法第八十八条第一項 → 租税特別措置法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1 - suppl-5071-13/art-58/par-2/item-1: 次号 → 租税特別措置法 附則第五十八条第二項第二号 (Supplementary Provisions, Article 58, paragraph (2), item (ii)), suppl-5071-13/art-58/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-2 - suppl-5071-13/art-58/par-2/item-2: 新租税特別措置法第八十八条 → 租税特別措置法 第八十八条 (Article 88), art-88 — https://japanlaw.org/en/special-taxation-measures-act/art-88 · https://japanlaw.org/l/332AC0000000026/art-88 ## Cited by 5 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ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第五十八条第二項（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2 - 租税特別措置法 附則第五十八条第二項第一号（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-2/item-1 - 租税特別措置法 附則第五十九条第一項（未納税移出に係る経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-1 - 租税特別措置法 附則第六十条第一項（未納税引取り等に係る経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60/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-20261007T211206-658, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07