Supplementary Provisions, Article 48Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
第四十八条（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置）
The provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a person engaged in agriculture, forestry or fisheries purchases heavy oil prescribed in that paragraph by the method prescribed in that paragraph on or after October 1, 2012 in order to use it for that purpose, and the provisions then in force continue to govern the case where a person engaged in agriculture, forestry or fisheries purchased that heavy oil by that method before that date in order to use it for that purpose.
新租税特別措置法第九十条の六第一項の規定は、農林漁業を営む者が平成二十四年十月一日以後に同項に規定する重油をその用途に供するため同項に規定する方法により購入した場合について適用し、農林漁業を営む者が同日前に当該重油をその用途に供するため当該方法により購入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 90-6, 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六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。