# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条 (Supplementary Provisions, Article 88) - 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: 第八十八条 (Supplementary Provisions, Article 88)（酒税の特例に関する経過措置） — address `suppl-4251-5/art-88` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88 - 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. --- ### 第八十八条（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-4251-5/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88 **第一項** 別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。 suppl-4251-5/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88/par-1 Except as otherwise provided, with regard to liquor tax imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。 suppl-4251-5/art-88/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-88/par-2 With regard to liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-545, 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