# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条の七 (Article 88-7)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十八条の七 (Article 88-7)（バイオエタノール等揮発油に係る課税標準の特例） — address `art-88-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-88-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-88-7
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第八十八条の七（バイオエタノール等揮発油に係る課税標準の特例） — Special Provisions on the Tax Base for Gasoline Blended with Bioethanol, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-88-7 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7 · https://japanlaw.org/l/332AC0000000026/art-88-7</sup>

  **第一項**  揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項に規定する揮発油生産業者が、次のいずれかに掲げる物品（当該物品であることにつき、第五項又は第六項の規定により経済産業大臣が証明したものに限る。以下この項及び第九項において「証明済バイオエタノール等」という。）と揮発油（次に掲げる物品のうち証明済バイオエタノール等以外のもの又は次に掲げる物品以外のアルコール含有物若しくはエチル―ターシャリ―ブチルエーテルを混和して製造した揮発油を除く。）とを混和して製造した揮発油であつて同法第十三条に規定する揮発油規格に適合するもの（以下この条において「バイオエタノール等揮発油」という。）を、令和十年三月三十一日までに、その製造場（政令で定める場所を除く。）から移出する場合における当該バイオエタノール等揮発油に係る揮発油税法第八条第一項の規定の適用については、当該バイオエタノール等揮発油の数量から当該バイオエタノール等揮発油に混和された第一号及び第二号に掲げる物品に含まれるエタノール並びに当該バイオエタノール等揮発油に混和された第三号に掲げる物品の原料となつたエタノールの数量に相当する数量を控除した数量を当該製造場から移出した揮発油の数量とみなして、同項の規定を適用する。
  <sup>art-88-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1</sup>
  With regard to the application of the provisions of Article 8, paragraph (1) of the Gasoline Tax Act to gasoline blended with bioethanol, etc. in the case where a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act ships out, by March 31, 2028, from its manufacturing site (excluding a place specified by Cabinet Order), gasoline that it has manufactured by blending any of the goods listed in the following items (limited to goods certified by the Minister of Economy, Trade and Industry pursuant to the provisions of paragraph (5) or paragraph (6) as being those goods; referred to as "certified bioethanol, etc." in this paragraph and paragraph (9)) with gasoline (excluding gasoline manufactured by blending, out of the goods listed in the following items, those other than certified bioethanol, etc., or alcohol-containing substances or ethyl tertiary-butyl ether other than the goods listed in the following items), and that conforms to the gasoline standards prescribed in Article 13 of that Act (referred to as "gasoline blended with bioethanol, etc." in this Article), the provisions of that paragraph apply by deeming the quantity obtained by deducting, from the quantity of that gasoline blended with bioethanol, etc., the quantity equivalent to the quantity of the ethanol contained in the goods listed in items (i) and (ii) blended into that gasoline blended with bioethanol, etc. and of the ethanol that became the raw material of the goods listed in item (iii) blended into that gasoline blended with bioethanol, etc., to be the quantity of gasoline shipped out from that manufacturing site:
  <sup>machine translation, not official</sup>

    **一**  バイオエタノール（アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃性天然ガス及び石炭並びにこれらから製造されるものを除く。）から製造されたものをいい、同号に掲げる物品に該当するものを除く。第五項、第六項及び第九項において同じ。）
    <sup>art-88-7/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1</sup>
    bioethanol (meaning, out of alcohol (meaning alcohol prescribed in Article 2, paragraph (1) of the Ethanol Business Act (Act No. 36 of 2000); the same applies in the following item), that manufactured from organic matter derived from animals or plants (excluding crude oil, petroleum gas, combustible natural gas and coal, and things manufactured from them), and excluding that falling under the goods listed in that item; the same applies in paragraphs (5), (6) and (9));
    <sup>machine translation, not official</sup>

    **二**  カーボンリサイクルエタノール（アルコールのうち、廃棄物の処分その他の行為により発生したガスに含まれる炭素の酸化物又は大気中の炭素の酸化物を用いて製造されたものであつて財務省令で定めるものをいう。第五項及び第六項において同じ。）
    <sup>art-88-7/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2</sup>
    carbon-recycled ethanol (meaning, out of alcohol, that manufactured using carbon oxides contained in gas generated through the disposal of waste or other acts, or carbon oxides in the atmosphere, which is specified by Order of the Ministry of Finance; the same applies in paragraphs (5) and (6));
    <sup>machine translation, not official</sup>

    **三**  エチル―ターシャリ―ブチルエーテル（前二号に掲げる物品以外のアルコール含有物を原料の一部としたものを除く。第五項及び第六項において同じ。）
    <sup>art-88-7/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3</sup>
    ethyl tertiary-butyl ether (excluding that using, as part of its raw materials, alcohol-containing substances other than the goods listed in the preceding two items; the same applies in paragraphs (5) and (6)).
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、同項の移出をした揮発油の製造者（次項前段の届出をした者に限る。）が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書（地方揮発油税法第七条第一項の規定によるものを含み、揮発油税法第十条第一項に規定する期限内に提出するものに限る。第八十九条の二第二項、第八十九条の三第二項及び第六項並びに第九十条第二項及び第六項において同じ。）に当該揮発油の移出に関する明細書を添付する場合に限り、適用する。
  <sup>art-88-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2</sup>
  The provisions of the preceding paragraph apply only in the case where the manufacturer of the gasoline that made the shipment out referred to in that paragraph (limited to a person who has given the notification referred to in the first sentence of the following paragraph) attaches a written statement concerning the shipment out of that gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made the shipment out (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act, and limited to a return filed within the time limit prescribed in Article 10, paragraph (1) of the Gasoline Tax Act; the same applies in Article 89-2, paragraph (2), Article 89-3, paragraphs (2) and (6) and Article 90, paragraphs (2) and (6)).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用を受けようとする者は、政令で定めるところにより、同項の規定の適用を受けようとする製造場ごとに、製造場の所在地その他の政令で定める事項を当該製造場の所在地の所轄税務署長に届け出なければならない。同項の規定の適用を受けることをやめようとする場合も、また同様とする。
  <sup>art-88-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3</sup>
  A person who seeks the application of the provisions of paragraph (1) must, pursuant to the provisions of Cabinet Order, notify the district director with jurisdiction over the location of the manufacturing site of the location of the manufacturing site and other matters specified by Cabinet Order, for each manufacturing site for which the person seeks the application of the provisions of that paragraph. The same applies in the case where the person intends to cease receiving the application of the provisions of that paragraph.
  <sup>machine translation, not official</sup>

  **第四項**  前項後段の規定による届出があつた場合において、同項前段の規定による届出は、同項後段の届出があつた日の属する月の翌月末日までは、なおその効力を有する。
  <sup>art-88-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4</sup>
  In the case where a notification under the provisions of the second sentence of the preceding paragraph has been given, the notification under the provisions of the first sentence of that paragraph remains in force until the last day of the month following the month that includes the day on which the notification referred to in the second sentence of that paragraph was given.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の規定の適用を受けようとする者又はバイオエタノール等揮発油を揮発油税法第十四条第一項の規定の適用を受けて移出する者は、政令で定めるところにより、バイオエタノール等揮発油の製造に係るバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルの混和を行おうとするときまでに、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けなければならない。ただし、当該混和に用いるバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルが次項の規定により経済産業大臣が証明したものである場合は、この限りでない。
  <sup>art-88-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5</sup>
  A person who seeks the application of the provisions of paragraph (1) or a person who ships out gasoline blended with bioethanol, etc. through the application of the provisions of Article 14, paragraph (1) of the Gasoline Tax Act must, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii), by the time the person is to blend the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether for the manufacture of gasoline blended with bioethanol, etc.; provided, however, that this does not apply in the case where the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether used for the blending has been certified by the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph.
  <sup>machine translation, not official</sup>

  **第六項**  バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又はカーボンリサイクルエタノール若しくはエチル―ターシャリ―ブチルエーテルの製造者若しくは輸入者は、政令で定めるところにより、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けることができる。
  <sup>art-88-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6</sup>
  A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc., or a manufacturer or importer of carbon-recycled ethanol or ethyl tertiary-butyl ether may, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii).
  <sup>machine translation, not official</sup>

  **第七項**  税務署長は、揮発油税又は地方揮発油税の取締り上必要があると認めるときは、バイオエタノール等揮発油の製造者に対し、その製造し、若しくは移出したバイオエタノール等揮発油の数量又は所持するバイオエタノール等揮発油の数量その他政令で定める事項について、報告を求めることができる。
  <sup>art-88-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-7</sup>
  When a district director finds it necessary for the control of gasoline tax or local gasoline tax, the district director may request a manufacturer of gasoline blended with bioethanol, etc. to report on the quantity of gasoline blended with bioethanol, etc. that it has manufactured or shipped out, or the quantity of gasoline blended with bioethanol, etc. in its possession, and other matters specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第八項**  第一項の規定の適用がある場合における揮発油税法の規定の適用については、同法第八条第二項中「揮発油の数量」とあるのは「揮発油の数量（租税特別措置法（昭和三十二年法律第二十六号）第八十八条の七第一項の製造場において同項に規定するバイオエタノール等揮発油が消費される場合（第五条第一項本文の規定の適用がある場合に限る。）には、同法第八十八条の七第一項の製造場から移出した揮発油の数量とみなされる数量）」と、同法第十条第一項第四号中「第八条第一項」とあるのは「租税特別措置法第八十八条の七第一項のエタノールの数量に相当する数量及び第八条第一項」とする。
  <sup>art-88-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8</sup>
  With regard to the application of the provisions of the Gasoline Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the quantity of gasoline" in Article 8, paragraph (2) of that Act is deemed to be replaced with "the quantity of gasoline (in the case where gasoline blended with bioethanol, etc. prescribed in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) is consumed at the manufacturing site referred to in that paragraph (limited to the case where the provisions of the main clause of Article 5, paragraph (1) apply), the quantity deemed to be the quantity of gasoline shipped out from the manufacturing site referred to in Article 88-7, paragraph (1) of that Act)", and the phrase "Article 8, paragraph (1)" in Article 10, paragraph (1), item (iv) of that Act is deemed to be replaced with "the quantity equivalent to the quantity of ethanol referred to in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation and Article 8, paragraph (1)".
  <sup>machine translation, not official</sup>

  **第九項**  揮発油税法第二十四条及び第二十五条第二号並びに国税通則法第七十四条の五第二号（ロ及びニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定はバイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者について、同法第七十四条の五第二号ハの規定はバイオエタノール等揮発油の製造者について、それぞれ準用する。この場合において、揮発油税法第二十四条中「揮発油の製造者若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（租税特別措置法第八十八条の七第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者」と、「揮発油の製造、」とあるのは「同項各号に掲げる物品の製造、」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）」とあるのは「物品（租税特別措置法第八十八条の七第一項各号に掲げる物品」と、同号ハ中「イに規定する者」とあるのは「バイオエタノール等揮発油の製造者又はイに規定する者」と、「揮発油又はロに規定する揮発油」とあるのは「物品」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
  <sup>art-88-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9</sup>
  The provisions of Article 24 and Article 25, item (ii) of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in paragraph (1), item (i)), and the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis to a manufacturer of gasoline blended with bioethanol, etc., respectively. In this case, the phrase "a manufacturer or seller of gasoline, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in Article 24 of the Gasoline Tax Act is deemed to be replaced with "a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in Article 88-7, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation)", and the phrase "the manufacture of gasoline," in that Article is deemed to be replaced with "the manufacture of the goods listed in the items of that paragraph,"; the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "goods (meaning the goods listed in the items of Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "the person prescribed in (a)" in (c) of that item is deemed to be replaced with "a manufacturer of gasoline blended with bioethanol, etc. or the person prescribed in (a)", and the phrase "gasoline or the gasoline prescribed in (b)" in (c) of that item is deemed to be replaced with "goods"; in addition, the necessary technical replacement of terms is specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第十項**  前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ロ及びニを除く。）の規定が準用される同項のバイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は同項の証明済バイオエタノール等の製造者、輸入者若しくは販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とそれぞれみなして同法第二十八条第六号及び第二十九条第一項並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イ及びハに係る部分並びに第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ハの規定が準用される同項のバイオエタノール等揮発油の製造者は同号ハに規定する者とみなして同法第百二十八条（第二号中同法第七十四条の五第二号ハに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
  <sup>art-88-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10</sup>
  A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph, or a manufacturer, importer or seller of certified bioethanol, etc. as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) and (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph to whom the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be the person prescribed in (c) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (c) of that Act) and Article 130 of that Act apply to that manufacturer, respectively.
  <sup>machine translation, not official</sup>

  **第十一項**  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。
  <sup>art-88-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-11</sup>
  Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-88-7/par-1: 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号 → e-Gov law 351AC0000000088, 第十二条の五第一項第三号 (Article 12-5, paragraph (1), item (iii)), art-12-5/par-1/item-3 — not held in this collection
- art-88-7/par-1: 同法第十七条の三第一項 → e-Gov law 351AC0000000088, 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — not held in this collection
- art-88-7/par-1: 同法第十三条 → e-Gov law 351AC0000000088, 第十三条 (Article 13), art-13 — not held in this collection
- art-88-7/par-1: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-88-7/par-1: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-1: 第九項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-1: 第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-1: この項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-1: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1: この条 → 租税特別措置法 第八十八条の七 (Article 88-7), art-88-7 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7 · https://japanlaw.org/l/332AC0000000026/art-88-7
- art-88-7/par-1/item-1: アルコール事業法（平成十二年法律第三十六号）第二条第一項 → e-Gov law 412AC0000000036, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-88-7/par-1/item-1: 第九項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-1/item-1: 次号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1/item-1: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-1: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1/item-2: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-2: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1/item-3: 前二号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-1/item-3: 前二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1/item-3: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-3: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-88-7/par-2: 地方揮発油税法第七条第一項 → e-Gov law 330AC0000000104, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-88-7/par-2: 第八十九条の三第二項 → 租税特別措置法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
- art-88-7/par-2: 次項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-2: 第六項 → 租税特別措置法 第八十九条の三第六項 (Article 89-3, paragraph (6)), art-89-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-89-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6
- art-88-7/par-2: 前項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-2: 第九十条第二項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-88-7/par-2: 第六項 → 租税特別措置法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
- art-88-7/par-2: 第八十九条の二第二項 → 租税特別措置法 第八十九条の二第二項 (Article 89-2, paragraph (2)), art-89-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2
- art-88-7/par-3: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-4: 前項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-5: 揮発油税法第十四条第一項 → e-Gov law 332AC0000000055, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-88-7/par-5: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-5: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-5: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-5: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-5: 次項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-6: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-6: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-6: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-8: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-9: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-88-7/par-9: 第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-88-7/par-9: 第七十四条の八から第七十四条の十一まで → 国税通則法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-10 · https://japanlaw.org/l/337AC0000000066/art-74-10
- art-88-7/par-9: 第七十四条の八から第七十四条の十一まで → 国税通則法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-11 · https://japanlaw.org/l/337AC0000000066/art-74-11
- art-88-7/par-9: 第七十四条の十三 → 国税通則法 第七十四条の十三 (Article 74-13), art-74-13 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13 · https://japanlaw.org/l/337AC0000000066/art-74-13
- art-88-7/par-9: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-88-7/par-9: 第七十四条の八から第七十四条の十一まで → 国税通則法 第七十四条の八 (Article 74-8), art-74-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8
- art-88-7/par-9: 第七十四条の八から第七十四条の十一まで → 国税通則法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9
- art-88-7/par-9: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-9: 同項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-10: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-88-7/par-10: 揮発油税法第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-88-7/par-10: 同法第二十八条第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-88-7/par-10: 第二十九条第一項 → e-Gov law 332AC0000000055, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-88-7/par-10: 国税通則法第百二十八条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128
- art-88-7/par-10: 第二号 → 国税通則法 第百二十八条第一項第二号 (Article 128, paragraph (1), item (ii)), art-128/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-2
- art-88-7/par-10: 第百三十条 → 国税通則法 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/national-tax-general-rules-act/art-130 · https://japanlaw.org/l/337AC0000000066/art-130
- art-88-7/par-10: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-88-7/par-10: 前項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第八項 (Article 88-7, paragraph (8)), art-88-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第十項 (Article 88-7, paragraph (10)), art-88-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第四項 (Article 88-7, paragraph (4)), art-88-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第七項 (Article 88-7, paragraph (7)), art-88-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-7
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第二項 (Article 88-7, paragraph (2)), art-88-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第八十八条の七第一項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- 租税特別措置法 第八十八条の七第一項第一号（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- 租税特別措置法 第八十八条の七第一項第二号（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- 租税特別措置法 第八十八条の七第一項第三号（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- 租税特別措置法 第八十八条の七第二項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2
- 租税特別措置法 第八十八条の七第三項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- 租税特別措置法 第八十八条の七第四項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4
- 租税特別措置法 第八十八条の七第五項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- 租税特別措置法 第八十八条の七第六項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- 租税特別措置法 第八十八条の七第八項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8
- 租税特別措置法 第八十八条の七第九項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- 租税特別措置法 第八十八条の七第十項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10
- 租税特別措置法 第八十八条の七第十一項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-88-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-11

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-237, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07