# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（清酒等に係る酒税の税率の特例に関する経過措置） — address `suppl-4301-7/art-120` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120 - 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. --- ### 第百二十条（清酒等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc. caption: machine translation, not official suppl-4301-7/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120 **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清酒等（新租税特別措置法第八十七条第一項に規定する清酒等をいう。次項において同じ。）に係る酒税については、なお従前の例による。 suppl-4301-7/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-1 Except as otherwise provided, with regard to liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following paragraph) 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** 令和二年十月一日から令和五年三月三十一日までの間に酒類の製造場から移出される清酒及び果実酒（これらの酒類でその他の発泡性酒類（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類をいう。以下この項及び附則第百二十五条において同じ。）に該当するものを除く。以下この項において同じ。）並びに発泡酒（新租税特別措置法第八十七条第一項に規定する発泡酒をいう。以下この項及び附則第百二十五条において同じ。）並びにその他の発泡性酒類に該当する清酒等に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは清酒及び果実酒にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第三項及び次条」と、発泡酒及びその他の発泡性酒類に該当する清酒等にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号、第二号又は第四号」と、同項の表中「同条第三号ハ」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十四条の規定により読み替えられる酒税法第三条第三号ハ」とする。 suppl-4301-7/art-120/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2 With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sake and fruit wine (excluding those of such liquors that fall under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions); the same applies hereinafter in this paragraph), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions), and sake, etc. that falls under other sparkling liquors, shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the following Article", and, for happoshu and sake, etc. that falls under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as read with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)". machine translation, not official --- ## Cites - suppl-4301-7/art-120/par-1: 新租税特別措置法第八十七条第一項 → 租税特別措置法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1 - suppl-4301-7/art-120/par-1: 次項 → 租税特別措置法 附則第百二十条第二項 (Supplementary Provisions, Article 120, paragraph (2)), suppl-4301-7/art-120/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2 - suppl-4301-7/art-120/par-2: 酒税法第三条第三号 → e-Gov law 328AC0000000006, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection - suppl-4301-7/art-120/par-2: 新租税特別措置法第八十七条第一項 → 租税特別措置法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1 - suppl-4301-7/art-120/par-2: 同条第二項 → 租税特別措置法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-2 - suppl-4301-7/art-120/par-2: 次条 → 租税特別措置法 附則第百二十一条 (Supplementary Provisions, Article 121), suppl-4301-7/art-121 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-121 - suppl-4301-7/art-120/par-2: この項 → 租税特別措置法 附則第百二十条第二項 (Supplementary Provisions, Article 120, paragraph (2)), suppl-4301-7/art-120/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2 - suppl-4301-7/art-120/par-2: 次条 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2 ## 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ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-8/sub-2 - 租税特別措置法 附則第百二十条第一項（清酒等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-1 - 租税特別措置法 附則第百二十条第二項（清酒等に係る酒税の税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-120/par-2 --- ## 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-20261007T211206-603, 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