Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
第九十条（石油石炭税の特例に関する経過措置）
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act") had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する新国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項の規定（以下この項において「旧法の規定」という。）において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。