Supplementary Provisions, Article 148Review Concerning the Tax for Global Warming Countermeasures
第百四十八条（地球温暖化対策のための税についての検討）
The Government is to conduct a review of the tax for global warming countermeasures, including the treatment of the tax rates prescribed for the time being by the provisions of Article 88-8, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-8 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) as amended by Article 1 of the Local Tax Act, etc. Amendment Act, so as to arrive at a concrete plan toward its implementation in fiscal 2011.
政府は、地球温暖化対策のための税について、新租税特別措置法第八十八条の八第一項及び地方税法等改正法第一条による改正後の地方税法（昭和二十五年法律第二百二十六号）附則第十二条の二の八の規定により当分の間規定する税率の取扱いを含め、平成二十三年度の実施に向けた成案を得るよう、検討を行うものとする。