# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3591-72` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-72 - 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. --- ## 附　則 昭和五九年八月一〇日法律第七二号 suppl-3591-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-72/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-1 **第一項** この法律は、昭和六十年四月一日から施行する。 suppl-3591-72/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-1/par-1 This Act comes into effect as of April 1, 1985. machine translation, not official ### 第十七条（租税特別措置法の一部改正等に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment, etc. of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3591-72/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-17 **第一項** 施行日前に、旧たばこ専売法第四十六条（輸出）の規定の適用を受けて本邦と外国との間を往来する本邦の船舶又は航空機に関税法第二条第一項第九号又は第十号（定義）に規定する船用品又は機用品として積み込まれた製造たばこは、改正後の租税特別措置法第八十七条の二第一項（外航船等に積み込む製造たばこの免税）の規定の適用を受けて積み込まれたものとみなして、同条第二項の規定を適用する。 suppl-3591-72/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-72/art-17/par-1 Manufactured tobacco that was loaded before the Effective Date, with the application of the provisions of Article 46 (Export) of the former Tobacco Monopoly Act, onto a Japanese vessel or aircraft traveling between Japan and a foreign country as ship's stores or aircraft stores prescribed in Article 2, paragraph (1), item (ix) or (x) (Definitions) of the Customs Act is deemed to have been loaded with the application of the provisions of Article 87-2, paragraph (1) (Tax Exemption for Manufactured Tobacco Loaded onto Ocean-Going Vessels, etc.) of the Act on Special Measures Concerning Taxation as amended, and the provisions of paragraph (2) of that Article apply. machine translation, not official --- ## Cites - suppl-3591-72/art-17/par-1: 関税法第二条第一項第九号 → e-Gov law 329AC0000000061, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection - suppl-3591-72/art-17/par-1: 第十号 → e-Gov law 329AC0000000061, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection --- ## 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-20261007T211206-325, 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