Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on the Tax Rates of Petroleum and Coal Tax
第四十三条（石油石炭税の税率の特例に関する経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before October 1, 2012.
この附則に別段の定めがあるものを除き、平成二十四年十月一日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
The amount of petroleum and coal tax on crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum and Coal Tax Act (Act No. 25 of 1978); the same applies hereinafter in this Article), gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in Article 2, item (iii) of that Act; the same applies hereinafter in this Article) or coal (meaning coal prescribed in Article 2, item (iv) of that Act; the same applies hereinafter in this Article) shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of that Act; the same applies hereinafter in this Article), gaseous hydrocarbons or coal taken out of a bonded area, during the period from October 1, 2012 to March 31, 2014 is, notwithstanding the provisions of Article 9 of that Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
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、原油（石油石炭税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この条において同じ。）、ガス状炭化水素（同法第二条第三号に規定するガス状炭化水素をいう。以下この条において同じ。）若しくは石炭（同法第二条第四号に規定する石炭をいう。以下この条において同じ。）の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品（同法第二条第二号に規定する石油製品をいう。以下この条において同じ。）、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、同法第九条及び新租税特別措置法第九十条の三の二の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
crude oil and petroleum products: 2,290 yen per kiloliter;
gaseous hydrocarbons: 1,340 yen per ton;
ガス状炭化水素 一トンにつき千三百四十円
The amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, during the period from April 1, 2014 to March 31, 2016 is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
crude oil and petroleum products: 2,540 yen per kiloliter;
gaseous hydrocarbons: 1,600 yen per ton;
ガス状炭化水素 一トンにつき千六百円
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before October 1, 2012 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to those for which the day listed in any item of Article 10, paragraph (3) of that Act pertaining to that notification or approval arrives on or after October 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (2) apply.
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2014 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (3) apply.
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2016 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before October 1, 2012 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the following table comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (2) apply.
| Provisions on exemption | Provisions on additional collection |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (5) of that Act |
| Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act |
| Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation | Article 90-4, paragraph (7) of that Act |
| Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation | Article 90-4-2, paragraph (5) of that Act |
| Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation | Article 90-4-3, paragraph (5) of that Act |
| Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including the cases where these provisions are applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America | Article 2, paragraph (1) of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954) |
次の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。
| 免除の規定 | 追徴の規定 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第五項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 租税特別措置法第九十条の四第一項 | 同法第九十条の四第七項 |
| 租税特別措置法第九十条の四の二第一項 | 同法第九十条の四の二第五項 |
| 租税特別措置法第九十条の四の三第一項 | 同法第九十条の四の三第五項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互防衛援助協定第六条 | 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条第一項 |
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2014 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (3) apply.
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2016 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in paragraph (7) comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
Supplementary Provisions, Article 44Transitional Measures Concerning the Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
第四十四条（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置）
With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "the tax rate specified in item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (iii) 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三の三第一項及び第五項の規定の適用については、同条第一項中「前条」とあるのは「前条及び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」と、同条第五項中「前条第三号に定める税率」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三号に定める税率」とする。
With regard to the application of the provisions of Article 90-3-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in paragraph (2) of that Article, the phrase "Article 18-2, Article 21 and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 21, Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3))"; the phrase "the phrase 'Article 4 and Articles 13 through 17' in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and that Act" is deemed to be replaced with "that Act"; the phrase "this Article" is deemed to be replaced with "this Article and Article 23, paragraphs (1) and (2)"; the phrase "that paragraph" that follows the "referred to as" clause is deemed to be replaced with "Article 90-3-3, paragraph (1) of that Act"; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'coal for specified uses (meaning coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of that item is deemed to be replaced with 'coal for specified uses', and the phrase 'the extraction of crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article, or crude oil, etc.' in Article 74-12, paragraph (5) of that Act is deemed to be replaced with 'coal for specified uses'" is deemed to be replaced with "the phrase 'crude oil, etc.' in Article 23, paragraph (1), item (i) of that Act is deemed to be replaced with 'coal for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in the preceding item' in item (iii) of that paragraph is deemed to be replaced with 'coal for specified uses', the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in paragraph (2) of that Article is deemed to be replaced with 'coal for specified uses', and the phrase 'Article 4 and Articles 13 through 17' in paragraph (4) of that Article is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'"; and in paragraph (3) of that Article, the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with "Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3)"; the phrase "that paragraph as applied mutatis mutandis" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "Article 24 (limited to the part concerning item (v)" is deemed to be replaced with "Article 25 (excluding the part concerning Article 23, paragraph (1), item (ii) of that Act in items (i) through (iv) and item (vi)"; and the phrase "Article 25, paragraph (1), and Article 127 (limited to the part concerning Article 74-5, item (iv), (a) of that Act in items (ii) and (iii)) and Article 129 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 26, paragraph (1)".
平成二十四年十月一日から同年十二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三の三第二項及び第三項の規定の適用については、同条第二項中「第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「第二十一条、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号並びに第三項を除く。）」と、「石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の三の三第四項及び第五項」と、同法」とあるのは「同法」と、「この条」とあるのは「この条並びに第二十三条第一項及び第二項」と、「という。）を同項」とあるのは「という。）を同法第九十条の三の三第一項」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石炭（租税特別措置法第九十条の三の三第一項の規定の適用を受けた石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石炭」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭の採取又は原油等」とあるのは「特定用途石炭」」とあるのは「同法第二十三条第一項第一号中「原油等」とあるのは「特定用途石炭」と、同項第三号中「原油等又は前号に規定する原油等」とあるのは「特定用途石炭」と、同条第二項中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定用途石炭」と、同条第四項中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の三の三第四項及び第五項」」と、同条第三項中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「第二十三条（第一項第二号及び第四号並びに第三項」と、「準用される同項」とあるのは「準用される前項」と、「石油石炭税法第二十一条に」とあるのは「同法第二十一条に」と、「第二十四条（第五号に係る部分に限る」とあるのは「第二十五条（第一号から第四号まで及び第六号中同法第二十三条第一項第二号に係る部分を除く」と、「第二十五条第一項並びに国税通則法第百二十七条（第二号及び第三号中同法第七十四条の五第四号イに係る部分に限る。）及び第百二十九条」とあるのは「第二十六条第一項」とする。