# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（酒税の特例に関する経過措置） — address `suppl-4121-13/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21 - 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. --- ### 第二十一条（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-4121-13/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21 **第一項** 施行日前に課した、又は課すべきであった酒税法（昭和二十八年法律第六号）第三条第六号に規定するみりん及び同法第四条第一項に規定するその他の雑酒（同法第二十二条第一項第十号ハ（１）に掲げるものに限る。）のうち、エキス分（同法第三条第二号に規定するエキス分をいう。）が十六度未満のもの（次項において「みりん等」という。）に係る酒税については、次項及び第三項に定めるものを除き、なお従前の例による。 suppl-4121-13/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-1 With regard to the liquor tax on mirin prescribed in Article 3, item (vi) of the Liquor Tax Act (Act No. 6 of 1953) and other miscellaneous alcoholic beverages prescribed in Article 4, paragraph (1) of that Act (limited to those listed in Article 22, paragraph (1), item (x), (c), 1. of that Act) whose extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act) is less than 16 degrees (referred to as "mirin, etc." in the following paragraph), which was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern, except for what is provided for in the following paragraph and paragraph (3). machine translation, not official **第二項** 施行日前に酒類の製造場から移出されたみりん等（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定のみりん等」という。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が施行日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。 suppl-4121-13/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-2 In the case where, with regard to mirin, etc. shipped out of a liquor manufacturing site before the Effective Date (limited to those for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; hereinafter referred to as "specified mirin, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the Effective Date), the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act. machine translation, not official **第三項** 次の表の上欄に掲げる法律の規定により酒税の免除を受けて施行日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。）から引き取られた特定のみりん等について、施行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った場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。 免除の規定 追徴の規定 酒税法第二十八条の三第一項 同法第二十八条の三第六項 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三項 同法第十三条第五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（昭和二十九年法律第百四十九号）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。） suppl-4121-13/art-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-3 If specified mirin, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954)) before the Effective Date with exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table come to fall under the provisions of the Acts listed in the right-hand column of that table on or after the Effective Date, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act. Provisions on exemption Provisions on collection of the exempted tax Article 28-3, paragraph (1) of the Liquor Tax Act Article 28-3, paragraph (6) 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 (3) 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 (5) of that Act 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" (Act No. 149 of 1954)) 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") machine translation, not official **第四項** 施行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酒税に係る施行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-4121-13/art-21/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-4 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with regard to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-13/art-21/par-1: 酒税法（昭和二十八年法律第六号）第三条第六号 → e-Gov law 328AC0000000006, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection - suppl-4121-13/art-21/par-1: 同法第四条第一項 → e-Gov law 328AC0000000006, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-4121-13/art-21/par-1: 同法第二十二条第一項第十号 → e-Gov law 328AC0000000006, 第二十二条第一項第十号 (Article 22, paragraph (1), item (x)), art-22/par-1/item-10 — not held in this collection - suppl-4121-13/art-21/par-1: 同法第三条第二号 → e-Gov law 328AC0000000006, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection - suppl-4121-13/art-21/par-1: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4121-13/art-21/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-3 - suppl-4121-13/art-21/par-1: 次項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4121-13/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-2 - suppl-4121-13/art-21/par-2: 酒税法第二十二条第一項 → e-Gov law 328AC0000000006, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection - suppl-4121-13/art-21/par-2: 同法第二十八条第三項 → e-Gov law 328AC0000000006, 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — not held in this collection - suppl-4121-13/art-21/par-2: 同法第二十九条第三項 → e-Gov law 328AC0000000006, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection - suppl-4121-13/art-21/par-2: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4121-13/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21 - suppl-4121-13/art-21/par-2: この項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4121-13/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-2 - suppl-4121-13/art-21/par-3: 関税法（昭和二十九年法律第六十一号）第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection - suppl-4121-13/art-21/par-3: 酒税法第二十八条の三第一項 → e-Gov law 328AC0000000006, 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — not held in this collection - suppl-4121-13/art-21/par-3: 同法第二十八条の三第六項 → e-Gov law 328AC0000000006, 第二十八条の三第六項 (Article 28-3, paragraph (6)), art-28-3/par-6 — not held in this collection - suppl-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/par-3: 同法第十三条第五項 → e-Gov law 330AC0000000037, 第十三条第五項 (Article 13, paragraph (5)), art-13/par-5 — not held in this collection - suppl-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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-4121-13/art-21/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）第四条 → e-Gov law 329AC0000000149, 第四条 (Article 4), art-4 — not held in this collection - suppl-4121-13/art-21/par-4: 第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4121-13/art-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十一条第一項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-1 - 租税特別措置法 附則第二十一条第二項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/par-2 - 租税特別措置法 附則第二十一条第四項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-21/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-20261007T211206-405, 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