# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（砂糖消費税の特例に関する経過措置） — address `suppl-3631-109/art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78 - 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. --- ### 第七十八条（砂糖消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Sugar Excise Tax caption: machine translation, not official suppl-3631-109/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78 **第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十条の八から第九十条の十まで又は第九十一条若しくは第九十二条に規定する砂糖類に係る砂糖消費税については、なお従前の例による。 suppl-3631-109/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-1 With regard to sugar excise tax on sugars prescribed in Articles 90-8 through 90-10, Article 91 or Article 92 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern. machine translation, not official **第二項** 第十条の規定の施行前に旧租税特別措置法第九十条の十一第一項の規定により課税済みの砂糖類を原料に用いて物品を製造した場合における当該課税済みの砂糖類に係る砂糖消費税については、なお従前の例による。 suppl-3631-109/art-78/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-2 With regard to sugar excise tax on sugars already taxed in the case where, before the provisions of Article 10 come into effect, articles have been manufactured using as raw materials sugars already taxed pursuant to the provisions of Article 90-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. machine translation, not official **第三項** 第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる砂糖消費税に係る同条の規定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-3631-109/art-78/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-3 The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs. machine translation, not official --- ## Cites - suppl-3631-109/art-78/par-3: 前二項 → 租税特別措置法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3631-109/art-78/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-2 - suppl-3631-109/art-78/par-3: 前二項 → 租税特別措置法 附則第七十八条第一項 (Supplementary Provisions, Article 78, paragraph (1)), suppl-3631-109/art-78/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第七十八条第三項（砂糖消費税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-78/par-3 --- ## 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-20261007T211206-344, 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