Supplementary Provisions, Article 3
第三条
If a person has received or attempted to receive, by deception or any other wrongful act, a refund under paragraph (4) of the preceding Article or under Article 9, paragraph (1) of the Local Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (7) of that Article following the deemed replacement of terms, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.
If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in paragraph (1) with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in that paragraph.
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.
Supplementary Provisions, Article 4Delegation to Cabinet Order
第四条（政令への委任）
Beyond what is provided for in the preceding two Articles, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
前二条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
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。
Supplementary Provisions, Article 6Policy on Securing Stable Revenue Sources
第六条（安定財源の確保の方針）
With regard to securing stable revenue sources for the abolition of the provisional tax rate of the gasoline tax and the local gasoline tax and the abolition of the provisional tax rate of the light oil delivery tax by the measures under the preceding Article, the State is to conduct a review based on the following policies and reach a conclusion:
while premised on securing revenue sources through efforts such as a thorough review of expenditure, and while assessing the securing of international competitiveness, trends in real wages and other factors, to consider tax measures such as a review of the special measures related to corporation tax (meaning the special measures related to corporation tax prescribed in Article 2, paragraph (1), item (ii) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and a review of the burden on extremely high incomes, and to reach a conclusion by the end of 2025;
徹底した歳出の見直し等の努力による財源の確保を前提としつつ、国際競争力の確保、実質賃金の動向等を見極めながら、法人税関係特別措置（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第二号に規定する法人税関係特別措置をいう。）の見直し、極めて高い所得に対する負担の見直し等の税制措置を検討し、令和七年末までに結論を得ること。
while also paying attention to the importance of maintaining roads and the social infrastructure related to them, trends in prices, etc., and the relationship with the targets concerning the reduction, etc. of the amount of greenhouse gas emissions, to continue to consider specific measures for securing stable revenue sources, and to reach a conclusion within approximately one year after the promulgation of this Act;
道路及びこれに関連する社会資本の保全の重要性、物価の動向等並びに温室効果ガスの排出の量の削減等に関する目標との関係にも留意しつつ、安定財源を確保するための具体的な方策を引き続き検討し、この法律の公布後おおむね一年を目途に結論を得ること。
with regard to securing stable revenue sources for local governments, to continue to consider specific measures in addition to utilizing the increase in local revenue resulting from the tax measures under the preceding two items, and to reach a conclusion promptly. In doing so, to respond appropriately through local finance measures so that no hindrance arises in the financial management of local governments until the securing of stable revenue sources is completed.
地方の安定財源の確保については、前二号の税制措置による地方の増収額を活用するほか、具体的な方策を引き続き検討し、速やかに結論を得ること。その際、安定財源の確保の完成までの間において、地方の財政運営に支障が生じないよう、地方財政措置において適切に対応すること。