# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条の三 (Article 87-3) - 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: 第八十七条の三 (Article 87-3)（入国者が輸入するウイスキー等に係る酒税の税率の特例） — address `art-87-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-87-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-87-3 - 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. --- ### 第八十七条の三（入国者が輸入するウイスキー等に係る酒税の税率の特例） — Special Provisions on Liquor Tax Rates for Whiskey, etc. Imported by Persons Entering Japan caption: machine translation, not official art-87-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3 · https://japanlaw.org/l/332AC0000000026/art-87-3 **第一項** 保税地域から引き取られる酒類のうち、本邦に入国する者がその入国の際に携帯して輸入し、又は政令で定めるところにより別送して輸入する次の各号に掲げる酒類（以下この条において「ウイスキー等」という。）に係る酒税の税率は、酒税法第二十三条及び前条の規定にかかわらず、当該各号に掲げる酒類の区分に応じ、一キロリットルにつき、当該各号に定める金額とする。ただし、その者が入国の際に携帯して輸入するウイスキー等又は別送して輸入するウイスキー等のそれぞれの全部について当該各号に定める税率によることを希望しない旨を当該者の入国地の所轄税関長に申し出たときは、この限りでない。 art-87-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 The liquor tax rate for the liquor listed in the following items (referred to as "whiskey, etc." in this Article) that, out of liquor taken out of a bonded area, a person entering Japan imports by carrying it at the time of entry, or imports by separate shipment pursuant to the provisions of Cabinet Order, is to be, notwithstanding the provisions of Article 23 of the Liquor Tax Act and the preceding Article, the amount per kiloliter specified in each of those items in accordance with the category of liquor listed in those items; provided, however, that this does not apply where that person has notified the director-general of the customs house having jurisdiction over the person's place of entry that the person does not wish the tax rates specified in those items to be applied to all of the whiskey, etc. that the person imports by carrying it at the time of entry or to all of the whiskey, etc. that the person imports by separate shipment, respectively. machine translation, not official **一** 関税定率法（明治四十三年法律第五十四号）別表第二二〇三・〇〇号に該当する酒類（関税についての条約に規定する税率が無税とされているものに限る。）又は同表第二二〇六・〇〇号の二の（二）のＢの（ａ）に該当する酒類　二十万円 art-87-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-1 liquor falling under No. 2203.00 of the Appended Table of the Customs Tariff Act (Act No. 54 of 1910) (limited to liquor for which the tax rate prescribed in a treaty concerning customs duties is free), or liquor falling under No. 2206.00 2(2)B(a) of that Table: 200,000 yen; machine translation, not official **二** 関税定率法別表第二二〇八・二〇号、第二二〇八・三〇号又は第二二〇八・九〇号の一の（一）に該当する酒類（同表第二二類の注２に規定するアルコール分が五十パーセント以上のもの（二リットル未満の容器入りにしたものを除く。）を除く。）　八十万円 art-87-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-2 liquor falling under No. 2208.20, No. 2208.30, or No. 2208.90 1(1) of the Appended Table of the Customs Tariff Act (excluding liquor with an alcohol content of 50 percent or more as prescribed in Note 2 to Chapter 22 of that Table (excluding liquor put in containers of less than 2 liters)): 800,000 yen; machine translation, not official **三** 関税定率法別表第二二〇八・四〇号、第二二〇八・五〇号又は第二二〇八・六〇号に該当する酒類　五十万円 art-87-3/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-3 liquor falling under No. 2208.40, No. 2208.50, or No. 2208.60 of the Appended Table of the Customs Tariff Act: 500,000 yen; machine translation, not official **四** 関税定率法別表第二二〇八・七〇号に該当する酒類　四十万円 art-87-3/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1/item-4 liquor falling under No. 2208.70 of the Appended Table of the Customs Tariff Act: 400,000 yen. machine translation, not official **第二項** 前項の規定は、商業量に達する数量のウイスキー等その他政令で定めるものには適用しない。 art-87-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-2 The provisions of the preceding paragraph do not apply to whiskey, etc. in a quantity reaching a commercial quantity or to anything else specified by Cabinet Order. machine translation, not official --- ## Cites - art-87-3/par-1: 酒税法第二十三条 → e-Gov law 328AC0000000006, 第二十三条 (Article 23), art-23 — not held in this collection - art-87-3/par-1: この条 → 租税特別措置法 第八十七条の三 (Article 87-3), art-87-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-3 · https://japanlaw.org/l/332AC0000000026/art-87-3 - art-87-3/par-1: 前条 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 - art-87-3/par-2: 前項 → 租税特別措置法 第八十七条の三第一項 (Article 87-3, paragraph (1)), art-87-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八十六条の三第一項（入国者が輸入するウイスキー等又は紙巻たばこの非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-3/par-1 - 租税特別措置法 第八十七条の三第一項（入国者が輸入するウイスキー等に係る酒税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1 - 租税特別措置法 第八十七条の三第二項（入国者が輸入するウイスキー等に係る酒税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-2 - 租税特別措置法 附則第九十一条第三項（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3 --- ## 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-20261007T211206-235, 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