Supplementary Provisions, Article 132Transitional Measures Concerning Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
第百三十二条（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 the Effective Date to March 31, 2016, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (3) 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 "item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 43, paragraph (3), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
施行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）附則第四十三条第三項」と、同条第五項中「前条第三号」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三号」とする。