# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（酒税の特例に関する経過措置） — address `suppl-4091-22/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20 - 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. --- ### 第二十条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax caption: machine translation, not official suppl-4091-22/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20 **第一項** 平成九年十月一日から平成十年四月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう甲類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第一項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第一項」とする。 suppl-4091-22/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-1 With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class A shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to April 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (1) of the following Article". machine translation, not official **第二項** 平成九年十月一日から平成十年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第二項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条並びに次条第一項及び第二項」とする。 suppl-4091-22/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-2 With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to September 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraphs (1) and (2) of the following Article". machine translation, not official **第三項** 平成十年十月一日から平成十二年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第三項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第三項」とする。 suppl-4091-22/art-20/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-20/par-3 With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1998 to September 30, 2000, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (3) of the following Article". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-6 --- ## 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-20261007T211206-385, 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