# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二節の二 (Chapter 6, Section 2-2)

- 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: 第二節の二 (Chapter 6, Section 2-2) — address `ch-6/sec-2-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-6/sec-2-2
- 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.

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## 第二節の二　たばこ税法の特例 — Section 2-2 Special Provisions on the Tobacco Tax Act
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-2-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-2-2 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-2-2</sup>

### 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>

### 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
<sup>caption: machine translation, not official</sup>
<sup>art-88-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-2 · https://japanlaw.org/l/332AC0000000026/art-88-2</sup>

  **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。
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>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</sup>
  The provisions of the preceding paragraph do not apply to cigarettes in a quantity that reaches a commercial quantity.
  <sup>machine translation, not official</sup>

### 第八十八条の三（外航船等に積み込む製造たばこの免税） — Exemption from Tax for Manufactured Tobacco Loaded onto an Ocean-Going Vessel or Aircraft, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-88-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-3 · https://japanlaw.org/l/332AC0000000026/art-88-3</sup>

  **第一項**  製造たばこ製造者又は製造たばこ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製造たばこを、製造たばこ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、たばこ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。
  <sup>art-88-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-1</sup>
  In the case where a manufacturer of manufactured tobacco or a person who takes manufactured tobacco out of a bonded area ships out from the manufacturing site of manufactured tobacco, or takes out of a bonded area, manufactured tobacco for which, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the person has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house with jurisdiction over the place of the port at which the person intends to load it, the Tobacco 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.
  <sup>machine translation, not official</sup>

  **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製造たばこのうち製造たばこ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「たばこ税法」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「当該製造たばこ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「たばこ税法第十八条第二項」と読み替えるものとする。
  <sup>art-88-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-2</sup>
  The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to manufactured tobacco that has been loaded onto an ocean-going vessel or aircraft, etc. through the application of the provisions of the preceding paragraph and that was shipped out from the manufacturing site of manufactured tobacco. In this case, the phrase "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Tobacco Tax Act"; the phrase "is the location of the place where the designated goods came to fall under the case listed in the relevant item, and the tax base of the designated goods is, 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 the designated goods were transferred by an enterpriser through the application of the provisions of the preceding paragraph" in that paragraph is deemed to be replaced with "is the location of the place where the manufactured tobacco came to fall under the case listed in the relevant item"; 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 18, paragraph (2) of the Tobacco Tax Act".
  <sup>machine translation, not official</sup>

### 第八十八条の四  〔削除 / repealed〕
<sup>art-88-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-4 · https://japanlaw.org/l/332AC0000000026/art-88-4</sup>

  **第一項**  削除
  <sup>art-88-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-4/par-1</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
- 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
- art-88-3/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-88-3/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-88-3/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-88-3/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
- art-88-3/par-2: 前項 → 租税特別措置法 第八十八条の三第一項 (Article 88-3, paragraph (1)), art-88-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-3/par-1

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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
- 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