Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第五十八条（航空機燃料税の特例に関する経過措置）
The provisions then in force continue to govern aviation fuel tax that was imposed or should have been imposed before the Effective Date.
施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft (meaning the aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (6)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972) and Article 90-8 of the New Act on Special Measures Concerning Taxation, the tax rate specified in each of those items:
次の各号に掲げる期間内に、航空機（新租税特別措置法第九十条の八に規定する航空機をいう。第五項及び第六項において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法（昭和四十七年法律第七号）第十一条及び新租税特別措置法第九十条の八の規定にかかわらず、当該各号に定める税率とする。
from the Effective Date to March 31, 2025: 13,000 yen per kiloliter of aviation fuel;
施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき一万三千円
from April 1, 2025 to March 31, 2027: 15,000 yen per kiloliter of aviation fuel.
令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき一万五千円
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on Okinawa routes (meaning the aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (5), item (ii) and paragraph (6), item (ii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the preceding paragraph, the tax rate specified in each of those items:
次の各号に掲げる期間内に、沖縄路線航空機（新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機をいう。第五項第二号及び第六項第二号において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条、新租税特別措置法第九十条の八及び第九十条の八の二第一項並びに前項の規定にかかわらず、当該各号に定める税率とする。
from the Effective Date to March 31, 2025: 6,500 yen per kiloliter of aviation fuel;
施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき六千五百円
from April 1, 2025 to March 31, 2027: 7,500 yen per kiloliter of aviation fuel.
令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき七千五百円
The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on a specified remote island route (meaning the aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in item (iii) of the following paragraph and paragraph (6), item (iii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and paragraph (2), the tax rate specified in each of those items:
次の各号に掲げる期間内に、特定離島路線航空機（新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機をいう。次項第三号及び第六項第三号において同じ。）に積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条、新租税特別措置法第九十条の八及び第九十条の九第一項並びに第二項の規定にかかわらず、当該各号に定める税率とする。
from the Effective Date to March 31, 2025: 9,750 yen per kiloliter of aviation fuel;
施行日から令和七年三月三十一日まで 航空機燃料一キロリットルにつき九千七百五十円
from April 1, 2025 to March 31, 2027: 11,250 yen per kiloliter of aviation fuel.
令和七年四月一日から令和九年三月三十一日まで 航空機燃料一キロリットルにつき一万千二百五十円
If, at the time when an aircraft first flies on or after April 1, 2025 (referred to as the "first flight on or after 1 April 2025" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (i), paragraph (3), item (i) or item (i) of the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2025, at the place where that aircraft is located at the first flight on or after 1 April 2025, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate specified in the provision specified in each of the following items according to the category of that aircraft at the first flight on or after 1 April 2025 listed in those items is deemed to have been loaded onto that aircraft:
an aircraft that is a general domestic aircraft (meaning a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies in item (i) of the following paragraph): paragraph (2), item (ii);
一般国内航空機（新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機をいう。次項第一号において同じ。）である航空機 第二項第二号
an aircraft that is an aircraft on Okinawa routes: paragraph (3), item (ii);
If, at the time when an aircraft first flies on or after April 1, 2027 (referred to as the "first flight on or after 1 April 2027" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (ii), paragraph (3), item (ii) or paragraph (4), item (ii), that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2027, at the place where that aircraft is located at the first flight on or after 1 April 2027, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the first flight on or after 1 April 2027 listed in those items is deemed to have been loaded onto that aircraft:
With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (i) of that Article".
施行日から令和七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八の二第二項から第四項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項において「令和五年改正法」という。）附則第五十八条第三項第一号に定める」と、「前条に規定する」とあるのは「同条第二項第一号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前条に規定する」とあるのは「令和五年改正法附則第五十八条第二項第一号に定める」と、「第一項に規定する」とあるのは「同条第三項第一号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第一号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第三項第一号に定める」とする。
With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (ii) of that Article".
令和七年四月一日から令和九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八の二第二項から第四項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項において「令和五年改正法」という。）附則第五十八条第三項第二号に定める」と、「前条に規定する」とあるのは「同条第二項第二号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前条に規定する」とあるのは「令和五年改正法附則第五十八条第二項第二号に定める」と、「第一項に規定する」とあるのは「同条第三項第二号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第二号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第三項第二号に定める」とする。
With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (i) of that Article".
施行日から令和七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九第二項から第六項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項から第五項までにおいて「令和五年改正法」という。）附則第五十八条第四項第一号に定める」と、「第九十条の八に規定する」とあるのは「同条第二項第一号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「第一項に規定する」とあるのは「令和五年改正法附則第五十八条第四項第一号に定める」と、「前条第一項に規定する」とあるのは「同条第三項第一号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「第九十条の八に規定する」とあるのは「令和五年改正法附則第五十八条第二項第一号に定める」と、「第一項に規定する」とあるのは「同条第四項第一号に定める」と、同条第五項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「前条第一項に規定する」とあるのは「令和五年改正法附則第五十八条第三項第一号に定める」と、「第一項に規定する」とあるのは「同条第四項第一号に定める」と、同条第六項中「令和十年三月三十一日まで」とあるのは「令和五年四月一日から令和七年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第一号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第四項第一号に定める」とする。
With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (ii) of that Article".
令和七年四月一日から令和九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九第二項から第六項までの規定の適用については、同条第二項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前項に規定する」とあるのは「所得税法等の一部を改正する法律（令和五年法律第三号。次項から第五項までにおいて「令和五年改正法」という。）附則第五十八条第四項第二号に定める」と、「第九十条の八に規定する」とあるのは「同条第二項第二号に定める」と、同条第三項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「第一項に規定する」とあるのは「令和五年改正法附則第五十八条第四項第二号に定める」と、「前条第一項に規定する」とあるのは「同条第三項第二号に定める」と、同条第四項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「第九十条の八に規定する」とあるのは「令和五年改正法附則第五十八条第二項第二号に定める」と、「第一項に規定する」とあるのは「同条第四項第二号に定める」と、同条第五項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「前条第一項に規定する」とあるのは「令和五年改正法附則第五十八条第三項第二号に定める」と、「第一項に規定する」とあるのは「同条第四項第二号に定める」と、同条第六項中「令和十年三月三十一日まで」とあるのは「令和七年四月一日から令和九年三月三十一日までの間」と、「及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）」とあるのは「、所得税法等の一部を改正する法律（令和五年法律第三号。以下この条において「令和五年改正法」という。）第十条の規定による改正後の租税特別措置法第九十条の八（航空機燃料税の税率の特例）及び第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）並びに令和五年改正法附則第五十八条第二項第二号（航空機燃料税の特例に関する経過措置）」と、「同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する」とあるのは「同条第四項第二号に定める」とする。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。