# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（ビールに係る酒税の税率の特例に関する経過措置） — address `suppl-5051-3/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55 - 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. --- ### 第五十五条（ビール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 Beer caption: machine translation, not official suppl-5051-3/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55 **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ビール（旧租税特別措置法第八十七条の四第一項に規定するビールをいう。以下この条において同じ。）に係る酒税については、なお従前の例による。 suppl-5051-3/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-1 Except as otherwise provided, the provisions then in force continue to govern liquor tax on beer (meaning beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that was imposed, or should have been imposed, before the Effective Date. machine translation, not official **第二項** 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。次条第六項において同じ。）が施行日から令和六年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和五年四月一日」と、「令和五年三月三十一日」とあるのは「令和六年三月三十一日」とする。 suppl-5051-3/art-55/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-2 With regard to beer 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 in paragraph (6) of the following Article) ships from a manufacturing site during the period from the Effective Date to March 31, 2024, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2023"; and the phrase "March 31, 2023" with "March 31, 2024". machine translation, not official **第三項** 承認酒類製造者が令和六年四月一日から令和十一年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和六年四月一日」と、「令和五年三月三十一日」とあるのは「令和十一年三月三十一日」と、同項中「百分の八十五」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「百分の八十六・五」と、同年四月一日から令和十一年三月三十一日までにあっては「百分の八十八」と、同条第四項中「「百分の八十五」とあるのは「百分の九十二・五」」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「「百分の八十六・五」とあるのは「百分の九十三・二五」」と、同年四月一日から令和十一年三月三十一日までにあっては「「百分の八十八」とあるのは「百分の九十四」」とする。 suppl-5051-3/art-55/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-3 With regard to beer that an approved liquor manufacturer ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2024"; the phrase "March 31, 2023" with "March 31, 2029"; the phrase "85 percent" in that paragraph is deemed to be replaced with "86.5 percent" for the period from April 1, 2027 to March 31, 2028 and with "88 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'85 percent' is deemed to be replaced with '92.5 percent'" in paragraph (4) of that Article is deemed to be replaced with "'86.5 percent' is deemed to be replaced with '93.25 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'88 percent' is deemed to be replaced with '94 percent'" for the period from April 1, 2028 to March 31, 2029. machine translation, not official **第四項** 施行日から令和五年九月三十日までの間に製造場から移出されるビールに係る第二項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条の四第三項（同条第四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、同条第三項中「同法第二十三条第一項」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）附則第三十六条第一項」とする。 suppl-5051-3/art-55/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-4 With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2), to beer shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (1) 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 **第五項** 令和五年十月一日から令和八年九月三十日までの間に製造場から移出されるビールに係る第二項又は第三項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十七条の四第三項（同条第四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、同条第三項中「同法第二十三条第一項」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）附則第三十六条第四項」とする。 suppl-5051-3/art-55/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-5 With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to beer shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (4) 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 **第六項** 前条第七項から第十項までの規定は、第三項の場合について準用する。 suppl-5051-3/art-55/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-6 The provisions of paragraphs (7) through (10) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (3). machine translation, not official --- ## Cites - suppl-5051-3/art-55/par-1: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-5051-3/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55 - suppl-5051-3/art-55/par-2: 次条第六項 → 租税特別措置法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-5051-3/art-56/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-56/par-6 - suppl-5051-3/art-55/par-2: 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-5051-3/art-55/par-4: 第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-5051-3/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-2 - suppl-5051-3/art-55/par-5: 第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-5051-3/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-2 - suppl-5051-3/art-55/par-5: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-5051-3/art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-3 - suppl-5051-3/art-55/par-6: 前条第七項から第十項まで → 租税特別措置法 附則第五十四条第九項 (Supplementary Provisions, Article 54, paragraph (9)), suppl-5051-3/art-54/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-54/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-9 - suppl-5051-3/art-55/par-6: 前条第七項から第十項まで → 租税特別措置法 附則第五十四条第七項 (Supplementary Provisions, Article 54, paragraph (7)), suppl-5051-3/art-54/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-54/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-7 - suppl-5051-3/art-55/par-6: 前条第七項から第十項まで → 租税特別措置法 附則第五十四条第八項 (Supplementary Provisions, Article 54, paragraph (8)), suppl-5051-3/art-54/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-54/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-8 - suppl-5051-3/art-55/par-6: 前条第七項から第十項まで → 租税特別措置法 附則第五十四条第十項 (Supplementary Provisions, Article 54, paragraph (10)), suppl-5051-3/art-54/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-54/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-10 - suppl-5051-3/art-55/par-6: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-5051-3/art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十四条第三項（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-5051-3/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-54/par-3 - 租税特別措置法 附則第五十五条第一項（ビール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-5051-3/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-1 - 租税特別措置法 附則第五十五条第四項（ビール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-5051-3/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-4 - 租税特別措置法 附則第五十五条第五項（ビール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-5051-3/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-5 - 租税特別措置法 附則第五十五条第六項（ビール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-5051-3/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-55/par-6 --- ## 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-20261007T211206-646, 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