# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条の二 (Article 88-2) - 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: 第八十八条の二 (Article 88-2)（入国者が輸入する紙巻たばこのたばこ税の税率の特例） — address `art-88-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-88-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-88-2 - 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. --- ### 第八十八条の二（入国者が輸入する紙巻たばこのたばこ税の税率の特例） — Special Provisions on the Tobacco Tax Rate for Cigarettes Imported by Persons Entering Japan caption: machine translation, not official art-88-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-2 · https://japanlaw.org/l/332AC0000000026/art-88-2 **第一項** たばこ税法第十一条第二項に規定する特定販売業者以外の者により保税地域から引き取られる製造たばこのうち、令和九年三月三十一日までに、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紙巻たばこに係るたばこ税の税率は、同項の規定にかかわらず、千本につき一万四千五百円とする。 art-88-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-1 The rate of tobacco tax on cigarettes that, out of manufactured tobacco taken out of a bonded area by a person other than a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act, a person entering Japan imports by March 31, 2027 by carrying them at the time of entry or by sending them separately pursuant to the provisions of Cabinet Order, is 14,500 yen per 1,000 cigarettes, notwithstanding the provisions of that paragraph. machine translation, not official **第二項** 前項の規定は、商業量に達する数量の紙巻たばこには適用しない。 art-88-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-2 The provisions of the preceding paragraph do not apply to cigarettes in a quantity that reaches a commercial quantity. machine translation, not official --- ## Cites - art-88-2/par-2: 前項 → 租税特別措置法 第八十八条の二第一項 (Article 88-2, paragraph (1)), art-88-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-1 ## Cited by 5 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 第八十八条の二第二項（入国者が輸入する紙巻たばこのたばこ税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-2 - 租税特別措置法 附則第百十条第一項（たばこ税の税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-110/par-1 - 租税特別措置法 附則第七十九条第一項（たばこ税の税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79/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-20261007T211206-237, 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