Supplementary Provisions, Article 134Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
第百三十四条（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）
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 the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) 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）附則第四十三条第三項第一号」とする。