# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（未納税移出に係る経過措置） — address `suppl-5071-13/art-59` - 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-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59 - 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. --- ### 第五十九条（未納税移出に係る経過措置） — Transitional Measures Concerning Shipment Without Payment of Tax caption: machine translation, not official 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 **第一項** 令和八年四月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこ税法第十二条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に定める日が同月一日以後に到来するもの（次項の規定に該当するものを除く。）に限る。）について、同条第三項各号に定める日までに同項に規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、前条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。 suppl-5071-13/art-59/par-1 · 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 With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before April 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after April 1, 2026 (excluding heated tobacco that falls under the provisions of the following paragraph)), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of paragraph (3) of that Article is the tobacco tax base for heated tobacco calculated pursuant to the provisions of paragraph (2) of the preceding Article. machine translation, not official **第二項** 令和八年十月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこ税法第十二条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に定める日が同月一日以後に到来するものに限る。）について、同項各号に定める日までに同項に規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。 suppl-5071-13/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-2 With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before October 1, 2026 that pertains to the notification or approval under Article 12, paragraph (3) of the Tobacco Tax Act (limited to heated tobacco for which the date specified in the relevant item of that paragraph pertaining to that notification or approval falls on or after October 1, 2026), the tobacco tax base for that heated tobacco in the case where the documents prescribed in that paragraph were not submitted by the date specified in the relevant item of that paragraph is the tobacco tax base for heated tobacco computed 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-59/par-1: 次項 → 租税特別措置法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-5071-13/art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-2 - suppl-5071-13/art-59/par-1: 前条第二項 → 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-59/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 ## 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 --- ## 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