Supplementary Provisions, Article 47Transitional Measures Concerning Refunds of Petroleum and Coal Tax on Specified Gasoline, etc. Used as Raw Materials for Petrochemical Products
第四十七条（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付に関する経過措置）
The provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a manufacturer of petrochemical products prescribed in that paragraph manufactures petrochemical products prescribed in that paragraph using specified gasoline, etc. prescribed in that paragraph as raw materials on or after October 1, 2012, and the provisions then in force continue to govern the case where that manufacturer of petrochemical products manufactured those petrochemical products using that specified gasoline, etc. as raw materials before that date.
新租税特別措置法第九十条の五第一項の規定は、同項に規定する石油化学製品の製造者が平成二十四年十月一日以後に同項に規定する特定揮発油等を原料に用いて同項に規定する石油化学製品を製造した場合について適用し、当該石油化学製品の製造者が同日前に当該特定揮発油等を原料に用いて当該石油化学製品を製造した場合については、なお従前の例による。
With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
平成二十四年十月一日から平成二十六年三月三十一日までの間における新租税特別措置法第九十条の五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。
With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
平成二十六年四月一日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。