# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（物品税の特例に関する経過措置） — address `suppl-3541-15/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25 - 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. --- ### 第二十五条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax caption: machine translation, not official suppl-3541-15/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25 **第一項** 物品税法（昭和三十七年法律第四十八号）別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。 suppl-3541-15/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/par-1 With regard to commodity tax on passenger motor vehicles listed in Class 2, item (vii) of the Appended Table of the Commodity Tax Act (Act No. 48 of 1962) that were shipped from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, and that fall under the provisions of that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3541-15/art-25/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/par-2 With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3541-15/art-25/par-2: 前項 → 租税特別措置法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3541-15/art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十五条第二項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-25/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-20261007T211206-308, 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