# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（たばこ税の特例に関する経過措置） — address `suppl-4111-9/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38 - 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. --- ### 第三十八条（たばこ税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax caption: machine translation, not official suppl-4111-9/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38 **第一項** 平成十一年五月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。 suppl-4111-9/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-1 The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before May 1, 1999. machine translation, not official **第二項** たばこ税法（昭和五十九年法律第七十二号）第十一条第二項に規定する特定販売業者又は同法第二十七条第二項に規定する卸売販売業者が平成十一年五月一日前に保税地域から引き取られた製造たばこを同年四月一日から同月三十日までの間に政令で定めるところにより国税庁長官の承認を受けた場所に移入した場合には、当該製造たばこについては、当該特定販売業者又は卸売販売業者を当該製造たばこの製造たばこ製造者とみなし、当該承認を受けた場所を当該製造たばこの製造場とみなし、当該移入を当該製造たばこの製造場への戻入れとみなして、同法及び一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）の規定を適用する。 suppl-4111-9/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-2 In the case where a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984) or a wholesale seller prescribed in Article 27, paragraph (2) of that Act has, during the period from April 1, 1999 to April 30, 1999, brought manufactured tobacco that was taken out of a bonded area before May 1, 1999 into a place approved by the Commissioner of the National Tax Agency as specified by Cabinet Order, the provisions of that Act and of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998) apply to that manufactured tobacco by deeming that specified seller or wholesale seller to be the manufacturer of manufactured tobacco for that manufactured tobacco, deeming that approved place to be the manufacturing site of that manufactured tobacco, and deeming that bringing in to be a return of that manufactured tobacco to the manufacturing site. machine translation, not official **第三項** 前項の承認の申請があった場合において、当該申請に係る場所につきたばこ税及びたばこ特別税の保全上不適当と認められる事情があるときには、国税庁長官は、その承認を与えないことができる。 suppl-4111-9/art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-3 If an application for the approval referred to in the preceding paragraph has been filed, and there are circumstances in which the place relating to that application is found to be inappropriate for securing tobacco tax and special tobacco tax, the Commissioner of the National Tax Agency may decline to grant that approval. machine translation, not official **第四項** 平成十一年五月一日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ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。 suppl-4111-9/art-38/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-4 The provisions then in force continue to govern the application of penal provisions to acts committed before May 1, 1999, and to acts committed on or after that date concerning tobacco tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1). machine translation, not official --- ## Cites - suppl-4111-9/art-38/par-2: たばこ税法（昭和五十九年法律第七十二号）第十一条第二項 → e-Gov law 359AC0000000072, 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — not held in this collection - suppl-4111-9/art-38/par-2: 同法第二十七条第二項 → e-Gov law 359AC0000000072, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection - suppl-4111-9/art-38/par-3: 前項 → 租税特別措置法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4111-9/art-38/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-2 - suppl-4111-9/art-38/par-4: 第一項 → 租税特別措置法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4111-9/art-38/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-1 ## Cited by 3 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八号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-8 - 租税特別措置法 附則第三十八条第三項（たばこ税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-3 - 租税特別措置法 附則第三十八条第四項（たばこ税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-4 --- ## 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-20261007T211206-398, 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