Supplementary Provisions, Article 5Measures Concerning the Special Provisions on the Tax Rate of Light Oil Delivery Tax in Light of the Abolition of the Special Provisions on the Tax Rates of Gasoline Tax and Local Gasoline Tax
第五条（揮発油税及び地方揮発油税の税率の特例の廃止を踏まえた軽油引取税の税率の特例に関する措置）
In light of the abolition of the provisional tax rate of the gasoline tax and the local gasoline tax (meaning the provisional tax rate under the special provisions on the tax rates of the gasoline tax and the local gasoline tax based on the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1; the same applies hereinafter), the State is to abolish the provisional tax rate of the light oil delivery tax (meaning the provisional tax rate under the special provisions on the tax rate of the light oil delivery tax based on the provisions of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950); the same applies hereinafter) on April 1, 2026, in place of the subsidies that the State grants for the purpose of curbing the wholesale price of light oil, after appropriately addressing, in addition to securing revenue sources, the impact on distribution, consideration for local public finance and other matters, the practical issues specific to the light oil delivery tax, such as the handling of the transport business promotion grant (meaning the transport business promotion grant prescribed in Article 2, paragraph (1) of the Act on Subsidies for the Promotion of Transport Business (Act No. 101 of 2011)), and is to take the measures necessary for this purpose.
国は、揮発油税及び地方揮発油税の当分の間税率（第一条の規定による改正前の租税特別措置法の規定に基づく揮発油税及び地方揮発油税の税率の特例による当分の間の税率をいう。以下同じ。）の廃止を踏まえ、軽油引取税の当分の間税率（地方税法（昭和二十五年法律第二百二十六号）附則の規定に基づく軽油引取税の税率の特例による当分の間の税率をいう。以下同じ。）について、財源の確保、流通への影響、地方財政への配慮等に加え、運輸事業振興助成交付金（運輸事業の振興の助成に関する法律（平成二十三年法律第百一号）第二条第一項に規定する運輸事業振興助成交付金をいう。）の取扱い等の軽油引取税に特有の実務上の課題に適切に対応した上で、軽油の卸売価格の抑制を目的として国が交付する補助金に代えて、令和八年四月一日に廃止するものとし、このために必要な措置を講ずるものとする。