# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十三条 (Supplementary Provisions, Article 53) - 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: 第五十三条 (Supplementary Provisions, Article 53)（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-5041-4/art-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53 - 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. --- ### 第五十三条（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-5041-4/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53 **第一項** 新租税特別措置法第八十七条の六第一項から第四項まで及び第七項の規定は、令和五年四月一日以後に、同項に規定する輸出酒類販売場を経営する酒類製造者（租税特別措置法第二条第四項第二号に規定する酒類製造者をいう。以下この条において同じ。）が、新租税特別措置法第八十七条の六第一項に規定する免税購入対象者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する酒類について適用し、同日前に、旧租税特別措置法第八十七条の六第七項に規定する輸出酒類販売場を経営する酒類製造者が、同条第一項に規定する非居住者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出した酒類については、なお従前の例による。 suppl-5041-4/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53/par-1 The provisions of Article 87-6, paragraphs (1) through (4) and (7) of the New Act on Special Measures Concerning Taxation apply to liquor that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop on or after April 1, 2023, in order to sell to a person eligible for tax-free purchase prescribed in Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph, and the provisions then in force continue to govern liquor that a liquor manufacturer operating a tax-free liquor shop prescribed in Article 87-6, paragraph (7) of the Former Act on Special Measures Concerning Taxation shipped from that tax-free liquor shop before that date in order to sell to a nonresident prescribed in paragraph (1) of that Article liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-5041-4/art-53/par-1: 新租税特別措置法第八十七条の六第一項から第四項まで → 租税特別措置法 第八十七条の六第三項 (Article 87-6, paragraph (3)), art-87-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-3 - suppl-5041-4/art-53/par-1: この条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5041-4/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53 - suppl-5041-4/art-53/par-1: 租税特別措置法第二条第四項第二号 → 租税特別措置法 第二条第四項第二号 (Article 2, paragraph (4), item (ii)), art-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-2 - suppl-5041-4/art-53/par-1: 第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8 - suppl-5041-4/art-53/par-1: 新租税特別措置法第八十七条の六第一項から第四項まで → 租税特別措置法 第八十七条の六第一項 (Article 87-6, paragraph (1)), art-87-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1 - suppl-5041-4/art-53/par-1: 新租税特別措置法第八十七条の六第一項から第四項まで → 租税特別措置法 第八十七条の六第四項 (Article 87-6, paragraph (4)), art-87-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-4 - suppl-5041-4/art-53/par-1: 新租税特別措置法第八十七条の六第一項から第四項まで → 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 ## 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四号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第五十三条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53/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-20261007T211206-640, 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