# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（酒税の特例に関する経過措置） — address `suppl-4131-7/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34 - 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. --- ### 第三十四条（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-4131-7/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34 **第一項** 平成十三年五月一日（以下この条において「指定日」という。）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）第三条第四号に規定する合成清酒（次項において「合成清酒」という。）、同条第六号に規定するみりん（以下この条において「みりん」という。）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。以下この条において「みりん類似雑酒」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-4131-7/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1 Except for what is provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before May 1, 2001 (hereinafter referred to as the "designated day" in this Article) on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act (Act No. 6 of 1953) (referred to as "synthetic sake" in the following paragraph), mirin prescribed in item (vi) of that Article (hereinafter referred to as "mirin" in this Article) and other miscellaneous liquor prescribed in Article 4, paragraph (1) of that Act (limited to that listed in Article 22, paragraph (1), item (x), (c), 1. of that Act; hereinafter referred to as "mirin-like miscellaneous liquor" in this Article). machine translation, not official **第二項** 指定日前に酒類の製造場から移出された合成清酒、みりん及びみりん類似雑酒（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（エキス分（同法第三条第二号に規定するエキス分をいう。第五項において同じ。）が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）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「特定合成清酒等」という。）で、酒税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指定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合成清酒等に係る酒税の税率は、新法の税率とする。 suppl-4131-7/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2 With respect to synthetic sake, mirin and mirin-like miscellaneous liquor shipped out of a liquor manufacturing site before the designated day (limited to those for which the amount of liquor tax calculated by applying 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 by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act; the same applies in paragraph (5)) of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation); hereinafter referred to as "specified synthetic sake, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of the Liquor Tax 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 designated day), in the case where the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of that paragraph, the tax rate of liquor tax on those specified synthetic sake, 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指定日前に保税地域（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。以下この条において同じ。）から引き取られた特定合成清酒等について、指定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合成清酒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-4131-7/art-34/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3 In the case where specified synthetic sake, 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); the same applies hereinafter in this Article) before the designated day with an exemption from liquor tax under the provisions of an Act listed in the left-hand column of the following table come to fall under the provisions of an Act listed in the right-hand column of that table on or after the designated day, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act. Provisions on exemption Provisions on additional collection 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** 指定日に、酒類の製造場又は保税地域以外の場所において特定合成清酒等を所持する酒類の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が百リットル以上であるときは、当該特定合成清酒等については、その者が酒類の製造者として当該特定合成清酒等を指定日にその者の酒類の製造場から移出したものとみなして、酒税を課する。 suppl-4131-7/art-34/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 In the case where, on the designated day, a liquor manufacturer or seller possesses specified synthetic sake, etc. at a place other than a liquor manufacturing site or a bonded area, and the quantity thereof (where possessed at two or more places, the total quantity) is 100 liters or more, liquor tax is imposed on those specified synthetic sake, etc. by deeming that person, as a liquor manufacturer, to have shipped them out of that person's liquor manufacturing site on the designated day. machine translation, not official **第五項** 前項の場合においては、新法の税率により算出した場合の酒税額と酒税法第二十二条第一項に規定する税率（エキス分が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）により算出した場合の酒税額との差額に相当する金額を前項の酒税額とする。 suppl-4131-7/art-34/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5 In the case referred to in the preceding paragraph, the amount of liquor tax under the preceding paragraph is the amount equivalent to the difference between the amount of liquor tax calculated by applying the tax rate under the new Act and the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation). machine translation, not official **第六項** 第四項に規定する者は、その所持する酒類で同項の規定に該当するものの貯蔵場所ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。 suppl-4131-7/art-34/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 A person prescribed in paragraph (4) must, for each storage place of the liquor in that person's possession that falls under the provisions of that paragraph, submit a return stating the following matters to the district director having jurisdiction over the location of that storage place within one month from the designated day, as provided for by Cabinet Order: machine translation, not official **一** 所持する酒類の税率の適用区分及び当該区分ごとの数量 suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-1 the categories of tax rates applicable to the liquor possessed, and the quantity for each category; machine translation, not official **二** 前号の数量により算定した第四項の規定による酒税額及び当該酒税額の合計額 suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2 the amount of liquor tax under paragraph (4) calculated based on the quantity referred to in the preceding item, and the total of those amounts of liquor tax; machine translation, not official **三** その他政令で定める事項 suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-3 other information specified by Cabinet Order. machine translation, not official **第七項** 前項の規定による申告書を提出した者は、平成十三年十月三十一日までに、当該申告書に記載した同項第二号に掲げる酒税額の合計額に相当する酒税を、国に納付しなければならない。 suppl-4131-7/art-34/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7 A person who has submitted a return under the preceding paragraph must pay to the State, by October 31, 2001, liquor tax equivalent to the total amount of liquor tax listed in item (ii) of that paragraph that is stated in that return. machine translation, not official **第八項** 前項の規定は、同項に規定する第六項の規定による申告書を提出すべき者で、当該申告に係る酒税につき国税通則法（昭和三十七年法律第六十六号）に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。 suppl-4131-7/art-34/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-8 The provisions of the preceding paragraph apply mutatis mutandis to a person prescribed in that paragraph who is required to submit a return under paragraph (6) and who, with respect to liquor tax pertaining to that return, has submitted a tax return filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment under the preceding paragraph pertaining to the return under that paragraph, or who has received a reassessment or determination prescribed in that Act for which the time limit for payment under Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment under the preceding paragraph. machine translation, not official **第九項** 次の各号に掲げる場合において、当該各号に規定する酒類製造者（酒税法第七条第一項に規定する酒類製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該酒類が第四項の規定による酒税を課された、又は課されるべきものであることにつき、当該酒類の戻入れ又は移入に係る酒類の製造場の所在地の所轄税務署長の確認を受けたときは、当該酒税額に相当する金額は、同法第三十条の規定に準じて、当該酒類につき当該酒類製造者が納付した、又は納付すべき酒税額（第二号に該当する場合にあっては、同号に規定する他の酒類の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき酒税額）に相当する金額に係る控除又は還付に併せて、その者に係る酒税額から控除し、又はその者に還付する。 suppl-4131-7/art-34/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9 In the cases listed in the following items, when the liquor manufacturer prescribed in each of those items (meaning a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this paragraph) has, as provided for by Cabinet Order, received confirmation from the district director having jurisdiction over the location of the liquor manufacturing site pertaining to the return or bringing-in of that liquor that liquor tax under paragraph (4) was imposed, or should be imposed, on that liquor, the amount equivalent to that amount of liquor tax is, in accordance with the provisions of Article 30 of that Act, deducted from the amount of liquor tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of liquor tax that the liquor manufacturer paid, or is to pay, for that liquor (in the case falling under item (ii), the amount of liquor tax that was paid, or is to be paid, upon shipment from the other liquor manufacturing site prescribed in that item, or that was paid, or is to be paid, or was collected, or is to be collected, upon taking out from a bonded area): machine translation, not official **一** 酒類製造者がその製造場から移出した酒類で、第四項の規定による酒税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該酒類製造者の他の酒類の製造場に移入された場合を含む。） suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1 the case where liquor that a liquor manufacturer shipped out of its manufacturing site, and on which liquor tax under paragraph (4) was imposed or should be imposed, has been returned to that manufacturing site (including the case where it has been brought into another liquor manufacturing site of that liquor manufacturer); machine translation, not official **二** 前号に該当する場合を除き、酒類製造者が、他の酒類の製造場から移出され、又は保税地域から引き取られた酒類で第四項の規定による酒税を課された、又は課されるべきものを酒類の製造場に移入し、当該酒類をその移入した製造場から更に移出した場合 suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2 excluding the case falling under the preceding item, the case where a liquor manufacturer has brought into a liquor manufacturing site liquor that was shipped out of another liquor manufacturing site or taken out of a bonded area and on which liquor tax under paragraph (4) was imposed or should be imposed, and has further shipped that liquor out of the manufacturing site into which it was brought. machine translation, not official **第十項** 酒税法第四十八条（第二号を除く。）の規定は、第六項の規定による申告書を提出しなければならない者について準用する。 suppl-4131-7/art-34/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10 The provisions of Article 48 of the Liquor Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under paragraph (6). machine translation, not official **第十一項** 第六項（前項において準用する場合を含む。）の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。 suppl-4131-7/art-34/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11 A person who has failed to submit a return under paragraph (6) (including as applied mutatis mutandis pursuant to the preceding paragraph) is punished by a fine of 200,000 yen or less. machine translation, not official **第十二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。 suppl-4131-7/art-34/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-12 If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph. machine translation, not official **第十三項** 指定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指定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-4131-7/art-34/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-13 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the designated day and to conduct engaged in on or after the designated day with respect to liquor 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-4131-7/art-34/par-1: 酒税法（昭和二十八年法律第六号）第三条第四号 → e-Gov law 328AC0000000006, 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — not held in this collection - suppl-4131-7/art-34/par-1: 同条第六号 → 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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/par-1: 次項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4131-7/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2 - suppl-4131-7/art-34/par-1: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34 - suppl-4131-7/art-34/par-1: 第三項 → 租税特別措置法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-4131-7/art-34/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3 - suppl-4131-7/art-34/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-4131-7/art-34/par-2: 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-4131-7/art-34/par-2: 酒税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-4131-7/art-34/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-4131-7/art-34/par-2: この項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4131-7/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2 - suppl-4131-7/art-34/par-2: 第五項 → 租税特別措置法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-4131-7/art-34/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5 - suppl-4131-7/art-34/par-2: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34 - suppl-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/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-4131-7/art-34/par-3: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34 - suppl-4131-7/art-34/par-5: 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-4131-7/art-34/par-5: 前項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-6: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-6/item-2: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-6/item-2: 前号 → 租税特別措置法 附則第三十四条第六項第一号 (Supplementary Provisions, Article 34, paragraph (6), item (i)), suppl-4131-7/art-34/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-1 - suppl-4131-7/art-34/par-7: 前項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 - suppl-4131-7/art-34/par-7: 同項第二号 → 租税特別措置法 附則第三十四条第六項第二号 (Supplementary Provisions, Article 34, paragraph (6), item (ii)), suppl-4131-7/art-34/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2 - suppl-4131-7/art-34/par-8: 同法第三十五条第二項第二号 → 国税通則法 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2 - suppl-4131-7/art-34/par-8: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 - suppl-4131-7/art-34/par-8: 前項 → 租税特別措置法 附則第三十四条第七項 (Supplementary Provisions, Article 34, paragraph (7)), suppl-4131-7/art-34/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7 - suppl-4131-7/art-34/par-9: 酒税法第七条第一項 → e-Gov law 328AC0000000006, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-4131-7/art-34/par-9: 同法第三十条 → e-Gov law 328AC0000000006, 第三十条 (Article 30), art-30 — not held in this collection - suppl-4131-7/art-34/par-9: この項 → 租税特別措置法 附則第三十四条第九項 (Supplementary Provisions, Article 34, paragraph (9)), suppl-4131-7/art-34/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9 - suppl-4131-7/art-34/par-9: 第二号 → 租税特別措置法 附則第三十四条第九項第二号 (Supplementary Provisions, Article 34, paragraph (9), item (ii)), suppl-4131-7/art-34/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2 - suppl-4131-7/art-34/par-9: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-9/item-1: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-9/item-2: 前号 → 租税特別措置法 附則第三十四条第九項第一号 (Supplementary Provisions, Article 34, paragraph (9), item (i)), suppl-4131-7/art-34/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1 - suppl-4131-7/art-34/par-9/item-2: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4 - suppl-4131-7/art-34/par-10: 酒税法第四十八条 → e-Gov law 328AC0000000006, 第四十八条 (Article 48), art-48 — not held in this collection - suppl-4131-7/art-34/par-10: 第二号 → e-Gov law 328AC0000000006, 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — not held in this collection - suppl-4131-7/art-34/par-10: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 - suppl-4131-7/art-34/par-11: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 - suppl-4131-7/art-34/par-11: 前項 → 租税特別措置法 附則第三十四条第十項 (Supplementary Provisions, Article 34, paragraph (10)), suppl-4131-7/art-34/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10 - suppl-4131-7/art-34/par-12: 前項 → 租税特別措置法 附則第三十四条第十一項 (Supplementary Provisions, Article 34, paragraph (11)), suppl-4131-7/art-34/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11 - suppl-4131-7/art-34/par-13: 第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4131-7/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1 ## Cited by 17 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六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-6 - 租税特別措置法 附則第三十四条第一項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1 - 租税特別措置法 附則第三十四条第二項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2 - 租税特別措置法 附則第三十四条第三項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3 - 租税特別措置法 附則第三十四条第五項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5 - 租税特別措置法 附則第三十四条第六項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6 - 租税特別措置法 附則第三十四条第六項第二号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2 - 租税特別措置法 附則第三十四条第七項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7 - 租税特別措置法 附則第三十四条第八項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-8 - 租税特別措置法 附則第三十四条第九項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9 - 租税特別措置法 附則第三十四条第九項第一号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1 - 租税特別措置法 附則第三十四条第九項第二号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2 - 租税特別措置法 附則第三十四条第十項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10 - 租税特別措置法 附則第三十四条第十一項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11 - 租税特別措置法 附則第三十四条第十二項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-12 - 租税特別措置法 附則第三十四条第十三項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-13 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-413, 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