# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条 (Article 88)

- 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: 第八十八条 (Article 88)（加熱式たばこに係るたばこ税の課税標準の特例） — address `art-88`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-88
- 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.

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### 第八十八条（加熱式たばこに係るたばこ税の課税標準の特例） — Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco
<sup>caption: machine translation, not official</sup>
<sup>art-88 · https://japanlaw.org/ja/special-taxation-measures-act/art-88 · https://japanlaw.org/l/332AC0000000026/art-88</sup>

  **第一項**  令和八年四月一日以後に製造たばこの製造場から移出され、又は保税地域から引き取られる加熱式たばこ（たばこ税法第二条第二項第一号ホに掲げる加熱式たばこをいい、同法第八条第二項の規定により製造たばことみなされるものを含む。以下この項及び次項において同じ。）に係る同法第十条第一項の製造たばこの本数は、同条第三項の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める方法により換算した紙巻たばこ（同法第二条第二項第一号イに掲げる紙巻たばこをいう。以下この項及び次条において同じ。）の本数によるものとする。
  <sup>art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1</sup>
  The number of units of manufactured tobacco referred to in Article 10, paragraph (1) of the Tobacco Tax Act for heated tobacco (meaning heated tobacco listed in Article 2, paragraph (2), item (i), (e) of that Act, including that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of that Act; the same applies hereinafter in this paragraph and the following paragraph) shipped from a manufacturing site of manufactured tobacco or taken out of a bonded area on or after April 1, 2026 is to be, notwithstanding the provisions of paragraph (3) of that Article, the number of cigarettes (meaning cigarettes listed in Article 2, paragraph (2), item (i), (a) of that Act; the same applies hereinafter in this paragraph and the following Article) converted by the method specified in each of the following items in accordance with the categories listed in those items:
  <sup>machine translation, not official</sup>

    **一**  葉たばこ（たばこ事業法（昭和五十九年法律第六十八号）第二条第二号に規定する葉たばこをいう。）を原料の全部又は一部としたものを紙その他これに類する材料のもので巻いた加熱式たばこ（当該葉たばこを原料の全部又は一部としたものを財務省令で定めるところにより直接加熱することによつて喫煙の用に供されるものに限る。）　当該加熱式たばこの重量（フィルターその他の財務省令で定めるものに係る部分の重量を除く。以下この項及び第三項において同じ。）の〇・三五グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの一本当たりの重量が〇・三五グラム未満である場合にあつては、当該加熱式たばこの一本をもつて紙巻たばこの一本に換算する方法
    <sup>art-88/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-1</sup>
    heated tobacco made by wrapping, in paper or other similar material, a product using leaf tobacco (meaning leaf tobacco prescribed in Article 2, item (ii) of the Tobacco Business Act (Act No. 68 of 1984)) as all or part of its raw materials (limited to heated tobacco used for smoking by directly heating the product using that leaf tobacco as all or part of its raw materials, in the manner specified by Order of the Ministry of Finance): the method of converting every 0.35 grams of the weight of that heated tobacco (excluding the weight of the part pertaining to the filter and other parts specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph and paragraph (3)) into one cigarette; provided, however, that where the weight per stick of that heated tobacco is less than 0.35 grams, the method of converting one stick of that heated tobacco into one cigarette;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げるもの以外の加熱式たばこ　当該加熱式たばこの重量の〇・二グラムをもつて紙巻たばこの一本に換算する方法。ただし、当該加熱式たばこの品目ごとの一個当たりの重量が四グラム未満である場合にあつては、当該加熱式たばこの品目ごとの一個をもつて紙巻たばこの二十本に換算する方法
    <sup>art-88/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-2</sup>
    heated tobacco other than that listed in the preceding item: the method of converting every 0.2 grams of the weight of that heated tobacco into one cigarette; provided, however, that where the weight per unit of each product item of that heated tobacco is less than 4 grams, the method of converting one unit of each product item of that heated tobacco into 20 cigarettes.
    <sup>machine translation, not official</sup>

  **第二項**  前項第二号に掲げる加熱式たばこ（たばこ税法第八条第二項の規定により製造たばことみなされるものに限る。）のうち、前項第一号に掲げる加熱式たばこと併せて喫煙の用に供されるものその他の政令で定めるものについては、同項第二号ただし書の規定は、適用しない。
  <sup>art-88/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-2</sup>
  With regard to heated tobacco listed in item (ii) of the preceding paragraph (limited to that deemed to be manufactured tobacco pursuant to the provisions of Article 8, paragraph (2) of the Tobacco Tax Act) that is used for smoking together with heated tobacco listed in item (i) of that paragraph, and other heated tobacco specified by Cabinet Order, the provisions of the proviso to item (ii) of that paragraph do not apply.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に定めるもののほか、第一項の規定により重量を本数に換算する場合の計算その他前二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-88/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/art-88/par-3</sup>
  Beyond what is prescribed in the preceding two paragraphs, the calculation in the case of converting weight into a number of units pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-88/par-1: 次条 → 租税特別措置法 第八十八条の二 (Article 88-2), art-88-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-2 · https://japanlaw.org/l/332AC0000000026/art-88-2
- art-88/par-1: この項 → 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/ja/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1
- art-88/par-1: 次項 → 租税特別措置法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-2
- art-88/par-1/item-1: たばこ事業法（昭和五十九年法律第六十八号）第二条第二号 → e-Gov law 359AC0000000068, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-88/par-1/item-1: この項 → 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/ja/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1
- art-88/par-1/item-1: 第三項 → 租税特別措置法 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/art-88/par-3
- art-88/par-1/item-2: 前号 → 租税特別措置法 第八十八条第一項第一号 (Article 88, paragraph (1), item (i)), art-88/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-1
- art-88/par-2: 前項第二号 → 租税特別措置法 第八十八条第一項第二号 (Article 88, paragraph (1), item (ii)), art-88/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-2
- art-88/par-2: 前項第一号 → 租税特別措置法 第八十八条第一項第一号 (Article 88, paragraph (1), item (i)), art-88/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-1
- art-88/par-3: 前二項 → 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/ja/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1
- art-88/par-3: 前二項 → 租税特別措置法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第八十八条第一項（加熱式たばこに係るたばこ税の課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1
- 租税特別措置法 第八十八条第一項第一号（加熱式たばこに係るたばこ税の課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-1
- 租税特別措置法 第八十八条第一項第二号（加熱式たばこに係るたばこ税の課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-1/item-2
- 租税特別措置法 第八十八条第二項（加熱式たばこに係るたばこ税の課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/art-88/par-2
- 租税特別措置法 第八十八条第三項（加熱式たばこに係るたばこ税の課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/art-88/par-3
- 租税特別措置法 附則第五十八条第一項（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/ja/special-taxation-measures-act/suppl-5071-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58/par-1
- 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/ja/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/ja/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 附則第五十八条第二項第二号（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/ja/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
- 租税特別措置法 附則第五十九条第二項（未納税移出に係る経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59/par-2
- 租税特別措置法 附則第六十条第二項（未納税引取り等に係る経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60/par-2

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## 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-20261007T211206-236, 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