# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18)

- 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: 第十八条 (Supplementary Provisions, Article 18)（物品税の特例に関する経過措置） — address `suppl-3591-6/art-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18
- 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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### 第十八条（物品税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Commodity Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-6/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18</sup>

**第一項**  昭和五十九年五月一日前に課した、又は課すべきであつた旧法第八十八条の三に規定する物品に係る物品税については、次項から第四項までに定めのあるものを除き、なお従前の例による。
<sup>suppl-3591-6/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-1</sup>
With regard to commodity tax on goods prescribed in Article 88-3 of the Former Act that was imposed, or should have been imposed, before May 1, 1984, except as otherwise provided for in the following paragraph through paragraph (4), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法第八十八条の三に規定する物品のうち、昭和五十九年五月一日前にその製造に係る製造場から移出されたもので、物品税法（昭和三十七年法律第四十八号）第十七条第三項（同法第十九条第三項、第二十二条第三項及び第二十六条第三項において準用する場合を含む。）又は租税特別措置法第八十八条の二第三項の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までにこれらの規定に規定する書類が提出されなかつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
<sup>suppl-3591-6/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-2</sup>
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured before May 1, 1984 and that relate to a notification or approval under Article 17, paragraph (3) of the Commodity Tax Act (Act No. 48 of 1962) (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) and Article 26, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation (limited to those for which the time limit relating to that notification or approval falls on or after that date), if the documents prescribed in those provisions were not submitted by that time limit, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
<sup>machine translation, not official</sup>

**第三項**  旧法第八十八条の三に規定する物品のうち、次の表の上欄に掲げる法律又は条約の規定により物品税の免除を受けて昭和五十九年五月一日前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について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
免除の規定	追徴の規定
物品税法第十八条第一項	同法第十八条第八項
物品税法第二十三条第一項	同法第二十三条第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項	同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項	同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項	同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第九条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。）	日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第九条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）	日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条	日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
<sup>suppl-3591-6/art-18/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-3</sup>
Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, before May 1, 1984 with exemption from commodity tax under the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after that date, they have come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.
Provisions on exemption	Provisions on additional collection
Article 18, paragraph (1) of the Commodity Tax Act	Article 18, paragraph (8) of that Act
Article 23, paragraph (1) of the Commodity Tax Act	Article 23, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955)	Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods	Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods	Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 9, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954))	Article 9, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as those provisions are applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")	Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America	Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
<sup>machine translation, not official</sup>

**第四項**  旧法第八十八条の三に規定する物品のうち、次の各号に掲げるもので昭和五十九年五月一日前に購入され、又は引き取られたものについて、同日以後に当該各号に定める法律の規定に該当することとなつた場合における当該物品に係る物品税の税率は、新法第八十八条の三に規定する税率とする。
<sup>suppl-3591-6/art-18/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4</sup>
Among goods prescribed in Article 88-3 of the Former Act, for those listed in the following items that were purchased or withdrawn before May 1, 1984, if, on or after that date, they have come to fall under the provisions of the Acts specified in the respective items, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act:
<sup>machine translation, not official</sup>

  **一**  物品税法第二十条第六項に規定する輸出物品販売場において同条第一項に規定する非居住者によつて同項に規定する方法により購入された物品　同条第三項本文又は第五項本文
  <sup>suppl-3591-6/art-18/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-1</sup>
  goods purchased by a nonresident prescribed in Article 20, paragraph (1) of the Commodity Tax Act, by the method prescribed in that paragraph, at an export goods store prescribed in paragraph (6) of that Article: the main clause of paragraph (3) or the main clause of paragraph (5) of that Article;
  <sup>machine translation, not official</sup>

  **二**  物品税法第二十二条第一項、第二十三条第一項又は第二十四条第一項（同条第三項において準用する場合を含む。）の規定の適用を受けて購入され、又は引き取られた物品　同法第二十二条第六項本文（同法第二十三条第四項及び第二十四条第四項において準用する場合を含む。）
  <sup>suppl-3591-6/art-18/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-2</sup>
  goods purchased or withdrawn with the application of the provisions of Article 22, paragraph (1), Article 23, paragraph (1) or Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) of the Commodity Tax Act: the main clause of Article 22, paragraph (6) of that Act (including as applied mutatis mutandis pursuant to Article 23, paragraph (4) and Article 24, paragraph (4) of that Act);
  <sup>machine translation, not official</sup>

  **三**  租税特別措置法第八十八条の二第一項に規定する機関において同項に規定する合衆国軍隊の構成員等によつて同項に規定する方法により購入された物品　同条第五項において準用する物品税法第二十条第三項本文又は第五項本文
  <sup>suppl-3591-6/art-18/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4/item-3</sup>
  goods purchased by members, etc. of the United States Armed Forces prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation, by the method prescribed in that paragraph, at an organization prescribed in that paragraph: the main clause of paragraph (3) or the main clause of paragraph (5) of Article 20 of the Commodity Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article.
  <sup>machine translation, not official</sup>

**第五項**  新法第八十八条の三に規定する物品を、昭和五十九年五月一日において、その製造に係る製造場及び保税地域以外の場所で販売のため所持する当該物品の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が二十個以上であるときは、当該物品については、その者が当該物品の製造者として当該物品を同日にその製造に係る製造場から移出したものとみなして、百分の〇・五の税率により物品税を課する。
<sup>suppl-3591-6/art-18/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-5</sup>
In the case where, on May 1, 1984, there is a manufacturer or seller of goods prescribed in Article 88-3 of the New Act who possesses those goods for sale at a place other than the manufacturing site where they were manufactured and a bonded area, if the quantity of those goods (or, where they are possessed at two or more places, the total quantity) is 20 units or more, commodity tax is imposed on those goods at a tax rate of 0.5 percent, by deeming that person, as the manufacturer of those goods, to have shipped those goods out of the manufacturing site where they were manufactured on that date.
<sup>machine translation, not official</sup>

**第六項**  前項の規定による物品税額については、税務署長は、その所轄区域内に所在する貯蔵場所にある同項の規定に該当する物品に係る物品税額を合算し、当該合算した額の物品税を、昭和五十九年六月から十月までの各月に等分して、それぞれその月の末日を納期限として、これを徴収する。
<sup>suppl-3591-6/art-18/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-6</sup>
With regard to the amount of commodity tax under the preceding paragraph, the district director aggregates the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the district director's jurisdiction, and collects commodity tax in the aggregated amount in equal installments in each month from June to October 1984, with the last day of each month as the due date for payment.
<sup>machine translation, not official</sup>

**第七項**  第五項に規定する者は、その所持する物品で同項の規定に該当するものの貯蔵場所ごとに、当該物品の品名並びに当該品名ごとの数量及び価額その他政令で定める事項を記載した申告書を、昭和五十九年五月一日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
<sup>suppl-3591-6/art-18/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-7</sup>
The person prescribed in paragraph (5) must submit, for each storage place of the goods in that person's possession that fall under the provisions of that paragraph, a return stating the names of those goods, the quantity and value for each name, and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from May 1, 1984.
<sup>machine translation, not official</sup>

**第八項**  第五項に規定する物品で同項の規定による物品税を徴収された、又は徴収されるべきものが当該物品の製造に係る製造場に戻し入れられた場合（物品税法第二十八条第三項の廃棄がされた場合を含む。）において、当該物品の製造者（第五項の規定の適用がないものとした場合における製造者をいう。）が、政令で定めるところにより、当該物品が当該物品税を徴収された、又は徴収されるべきものであることにつき当該製造場の所在地の所轄税務署長の確認を受けたときは、当該物品税額に相当する金額は、同条の規定に準じて、当該物品につきその者が納付した、又は納付すべき物品税額に相当する金額に係る控除又は還付に併せて、その者に係る物品税額から控除し、又はその者に還付する。
<sup>suppl-3591-6/art-18/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-8</sup>
In the case where goods prescribed in paragraph (5) for which commodity tax under that paragraph was, or should have been, collected have been returned to the manufacturing site where they were manufactured (including the case where they have been disposed of as referred to in Article 28, paragraph (3) of the Commodity Tax Act), if the manufacturer of those goods (meaning the person who would be the manufacturer if the provisions of paragraph (5) did not apply) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where that manufacturing site is located that those goods are goods for which that commodity tax was, or should have been, collected, an amount equivalent to that amount of commodity tax is, in accordance with the provisions of that Article, deducted from the amount of commodity tax pertaining to that person or refunded to that person, together with the deduction or refund relating to the amount equivalent to the amount of commodity tax that the person paid or should pay on those goods.
<sup>machine translation, not official</sup>

**第九項**  昭和五十九年五月一日前にした行為及び第一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同日以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。
<sup>suppl-3591-6/art-18/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-9</sup>
With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3591-6/art-18/par-1: 第四項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3591-6/art-18/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-4
- suppl-3591-6/art-18/par-1: 次項 → 租税特別措置法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-3591-6/art-18/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-2
- suppl-3591-6/art-18/par-3: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3591-6/art-18/par-3: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-3591-6/art-18/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3591-6/art-18/par-3: 同法第十二条第四項 → e-Gov law 330AC0000000037, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection
- suppl-3591-6/art-18/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3591-6/art-18/par-3: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3591-6/art-18/par-3: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- suppl-3591-6/art-18/par-3: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- suppl-3591-6/art-18/par-3: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- suppl-3591-6/art-18/par-3: における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第九条第一項 → e-Gov law 327AC0000000111, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-3591-6/art-18/par-3: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項 → e-Gov law 329AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3591-6/art-18/par-3: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3591-6/art-18/par-3: 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 → e-Gov law 329AC0000000112, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3591-6/art-18/par-6: 前項 → 租税特別措置法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3591-6/art-18/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-5
- suppl-3591-6/art-18/par-7: 第五項 → 租税特別措置法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3591-6/art-18/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-5
- suppl-3591-6/art-18/par-8: 第五項 → 租税特別措置法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3591-6/art-18/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-5
- suppl-3591-6/art-18/par-9: 第一項 → 租税特別措置法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3591-6/art-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-1

## Cited by

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

- 租税特別措置法 附則第十八条第一項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-1
- 租税特別措置法 附則第十八条第六項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-6
- 租税特別措置法 附則第十八条第七項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-7
- 租税特別措置法 附則第十八条第八項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-8
- 租税特別措置法 附則第十八条第九項（物品税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-18/par-9

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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-20261007T211206-324, 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