# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十九条 (Supplementary Provisions, Article 129) - 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: 第百二十九条 (Supplementary Provisions, Article 129)（未納税移出等に係る経過措置） — address `suppl-4151-8/art-129` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-129 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129 - 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. --- ### 第百二十九条（未納税移出等に係る経過措置） — Transitional Measures Concerning Shipment without Payment of Tax, etc. caption: machine translation, not official suppl-4151-8/art-129 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129 **第一項** 平成十五年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ税法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この条において同じ。）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十二条第三項各号に掲げる日が平成十五年七月一日以後に到来するものに限る。）について、同法第十二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製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項又は第四項の税率とする。 suppl-4151-8/art-129/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129/par-1 In the case where, with regard to manufactured tobacco shipped from a manufacturing site of manufactured tobacco before July 1, 2003 that pertains to a notification or approval referred to in Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to manufactured tobacco for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2003), the document prescribed in that paragraph has not been submitted by the day listed in the relevant item of Article 12, paragraph (3) of that Act, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) or paragraph (4) of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-4151-8/art-129/par-1: この条 → 租税特別措置法 附則第百二十九条 (Supplementary Provisions, Article 129), suppl-4151-8/art-129 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129 ## 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ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第百二十九条第一項（未納税移出等に係る経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129/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-20261007T211206-436, 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