# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条の五 (Article 87-5) - 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: 第八十七条の五 (Article 87-5)（外航船等に積み込む酒類の免税） — address `art-87-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-87-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-87-5 - 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. --- ### 第八十七条の五（外航船等に積み込む酒類の免税） — Tax Exemption for Liquor to Be Loaded onto Ocean-Going Vessels or Aircraft, etc. caption: machine translation, not official art-87-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-5 · https://japanlaw.org/l/332AC0000000026/art-87-5 **第一項** 酒類製造者又は酒類を保税地域から引き取る者が、外航船等に船用品又は機用品として積み込むため、政令で定めるところによりその積み込もうとする港の所在地の所轄税関長の承認を受けた酒類を、酒類の製造場から移出し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込みとみなして、酒税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。 art-87-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-1 Where a liquor manufacturer or a person that takes liquor out of a bonded area ships from a liquor manufacturing site, or takes out of a bonded area, liquor for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which it is to be loaded, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the Liquor Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft. machine translation, not official **第二項** 第八十五条第二項及び第三項の規定は、前項の規定の適用を受けて外航船等に積み込まれた酒類のうち酒類の製造場から移出されたものについて準用する。この場合において、同条第二項中「消費税法」とあるのは「酒税法」と、「当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る同条第一項に規定する対価の額」とあるのは「当該酒類が当該各号に掲げる場合に該当することとなつた場所の所在地」と、同条第三項中「消費税法第四十七条第二項」とあるのは「酒税法第三十条の三第二項」と読み替えるものとする。 art-87-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2 The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to liquor that, out of liquor loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, has been shipped from a liquor manufacturing site. In this case, the term "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Liquor Tax Act"; the phrase "the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph" is deemed to be replaced with "the location of the place where that liquor came to fall under the case listed in each of those items"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 30-3, paragraph (2) of the Liquor Tax Act". machine translation, not official --- ## Cites - art-87-5/par-2: 消費税法第四十七条第二項 → e-Gov law 363AC0000000108, 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — not held in this collection - art-87-5/par-2: 酒税法第三十条の三第二項 → e-Gov law 328AC0000000006, 第三十条の三第二項 (Article 30-3, paragraph (2)), art-30-3/par-2 — not held in this collection - art-87-5/par-2: 前項 → 租税特別措置法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1 - art-87-5/par-2: 第八十五条第二項 → 租税特別措置法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/art-85/par-2 - art-87-5/par-2: 前項 → 租税特別措置法 第八十七条の五第一項 (Article 87-5, paragraph (1)), art-87-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-1 - art-87-5/par-2: 第三項 → 租税特別措置法 第八十五条第三項 (Article 85, paragraph (3)), art-85/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/art-85/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八十五条第一項（外航船等に積み込む物品の譲渡等に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/art-85/par-1 - 租税特別措置法 第八十七条の五第二項（外航船等に積み込む酒類の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-5/par-2 --- ## 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