# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（間接税の特例に関する経過措置） — address `suppl-3441-15/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17 - 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. --- ### 第十七条（間接税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Indirect Taxes caption: machine translation, not official suppl-3441-15/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17 **第一項** 施行日前に旧法第八十七条又は第八十八条の規定により課した、又は課すべきであつた酒税又は物品税については、なお従前の例による。 suppl-3441-15/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-1 The provisions then in force continue to govern liquor tax or commodity tax that was imposed, or should have been imposed, before the Effective Date pursuant to the provisions of Article 87 or Article 88 of the Former Act. machine translation, not official **第二項** この法律の施行の際、旧法第八十七条第一項に規定する外航船等に現存する酒類又は旧法第八十八条第一項の指定飲料若しくは第二種の指定物品で、旧法第八十七条第一項又は第八十八条第一項の規定の適用を受けて当該外航船等に積み込まれたもの（前項の規定の適用を受けるものを除く。）は、それぞれ新法第八十七条第一項又は第八十八条第一項の規定の適用を受けて新法第八十七条第一項に規定する外航船等に積み込まれた酒類又は新法第八十八条第一項の指定物品とみなして、新法を適用する。 suppl-3441-15/art-17/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-2 Liquor existing on an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the Former Act, or designated beverages or class 2 designated goods referred to in Article 88, paragraph (1) of the Former Act, at the time this Act comes into effect, that were loaded onto that ocean-going vessel, etc. with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the Former Act (excluding those to which the provisions of the preceding paragraph apply), are deemed to be, respectively, liquor loaded onto an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the New Act, or designated goods referred to in Article 88, paragraph (1) of the New Act, with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the New Act, and the New Act applies to them. machine translation, not official **第三項** 新法第九十条の規定は、昭和四十四年四月一日から適用する。 suppl-3441-15/art-17/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-3 The provisions of Article 90 of the New Act apply from April 1, 1969. machine translation, not official **第四項** 新法第九十条の三の規定は、昭和四十四年四月一日以後施行日の前日までに砂糖類の製造場から移出された同条第一項に規定する第一種甲類の砂糖についても適用する。 suppl-3441-15/art-17/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-4 The provisions of Article 90-3 of the New Act also apply to class 1 A sugar prescribed in paragraph (1) of that Article that was shipped from a sugar manufacturing site during the period from April 1, 1969 to the day preceding the Effective Date. machine translation, not official **第五項** 施行日前に課した、又は課すべきであつた砂糖消費税については、前項の規定の適用を受ける砂糖に係る砂糖消費税を除き、なお従前の例による。 suppl-3441-15/art-17/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-5 The provisions then in force continue to govern sugar excise tax that was imposed, or should have been imposed, before the Effective Date, except for sugar excise tax on sugar to which the provisions of the preceding paragraph apply. machine translation, not official --- ## Cites - suppl-3441-15/art-17/par-2: 前項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3441-15/art-17/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-1 - suppl-3441-15/art-17/par-5: 前項 → 租税特別措置法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-3441-15/art-17/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十七条第二項（間接税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-2 - 租税特別措置法 附則第十七条第五項（間接税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-5 --- ## 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-20261007T211206-275, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07