# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百九条 (Supplementary Provisions, Article 109) - 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: 第百九条 (Supplementary Provisions, Article 109)（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — address `suppl-5021-8/art-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-109 - 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. --- ### 第百九条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops caption: machine translation, not official suppl-5021-8/art-109 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-109 **第一項** 新租税特別措置法第八十七条の六第二項の規定は、施行日以後に酒税法第三十条の二第一項又は第二項の規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。 suppl-5021-8/art-109/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-109/par-1 The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under Article 30-2, paragraph (1) or (2) of the Liquor Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-109/par-1: 酒税法第三十条の二第一項 → e-Gov law 328AC0000000006, 第三十条の二第一項 (Article 30-2, paragraph (1)), art-30-2/par-1 — not held in this collection - suppl-5021-8/art-109/par-1: 第二項 → e-Gov law 328AC0000000006, 第三十条の二第二項 (Article 30-2, paragraph (2)), art-30-2/par-2 — not held in this collection - suppl-5021-8/art-109/par-1: 新租税特別措置法第八十七条の六第二項 → 租税特別措置法 第八十七条の六第二項 (Article 87-6, paragraph (2)), art-87-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-87-6/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-20261007T211206-619, 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