# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の三の四 (Article 90-3-4) - 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: 第九十条の三の四 (Article 90-3-4)（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — address `art-90-3-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-3-4 - 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. --- ### 第九十条の三の四（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — Refund of Petroleum and Coal Tax Where Specified Petroleum Products, etc. Are Used for Specified Transportation, Agriculture, Forestry and Fisheries, or Power Generation caption: machine translation, not official art-90-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4 **第一項** 次の表の各号の上欄に掲げる者が、令和十一年三月三十一日までに、原油若しくは関税定率法別表第二七一〇・一九号の一の（三）若しくは第二七一〇・二〇号の一の（四）に掲げる粗油で石油石炭税課税済みのもの（以下この節において「課税済みの原油等」という。）から本邦において製造された同表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、採取場から移出された石油石炭税課税済みのガス状炭化水素又は保税地域から引き取られた石油石炭税課税済みの石油製品、ガス状炭化水素及び石炭（前条の規定の適用を受けたものを除く。）であつて、当該各号の中欄に掲げるもの（以下この条において「特定用途石油製品等」という。）を、当該各号の下欄に掲げる用途に供した場合には、政令で定めるところにより、これらの用途に供した特定用途石油製品等につき、第九十条の三の二の規定により計算した石油石炭税額と石油石炭税法第九条の規定により計算した石油石炭税額との差額に相当する金額（政令で定めるガス状炭化水素にあつては、政令で定めるところにより計算した金額）を当該特定用途石油製品等の製造者、当該特定用途石油製品等を採取場から移出した採取者又は当該特定用途石油製品等を保税地域から引き取つた者（政令で定めるところにより国税庁長官の承認を受けた者に限る。以下この条において「承認輸入者」という。）に（当該特定用途石油製品等の製造者が当該特定用途石油製品等の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該特定用途石油製品等の製造者が当該石油石炭税を納付したものとみなして、当該特定用途石油製品等の製造者に）還付する。 一　内航海運業法（昭和二十七年法律第百五十一号）第二条第二項に規定する内航海運業を営む同法第三条第一項の規定による登録を受けた者又は同条第二項の規定に基づき届出を行つた者 軽油（関税定率法別表第二七一〇・一二号の一の（三）、第二七一〇・一九号の一の（二）又は第二七一〇・二〇号の一の（三）に掲げる軽油をいう。以下この条において同じ。）又は重油（同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる重油をいう。以下この条において同じ。） 内航海運業法第二条第二項に規定する内航海運業に係る同条第一項に規定する内航運送の用 二　海上運送法第二条第五項に規定する一般旅客定期航路事業を営む同法第三条第一項の規定による許可を受けた者 軽油又は重油 同法第二条第五項に規定する一般旅客定期航路事業の用（遊覧の用その他の財務省令で定める用途を除く。） 三　鉄道事業法第三条第一項の規定による許可を受けた者 軽油 同法第二条第二項及び第三項に規定する第一種鉄道事業及び第二種鉄道事業の用（鉄道用車両の動力源の用途に限る。） 四　航空法第二条第二十項に規定する国内定期航空運送事業を営む同法第百条第一項の規定による許可を受けた者 航空機燃料 同法第二条第二十項に規定する国内定期航空運送事業の用 五　農林漁業を営む者 軽油 農林漁業の用 六　苛性ソーダの製造業を営む者（当該苛性ソーダの製造業を営む者に電気を供給する者であつて、当該苛性ソーダの製造業を営む者と政令で定める特別の関係がある者を含む。） 重油、天然ガス（関税定率法別表第二七一一・一一号又は第二七一一・二一号に掲げる天然ガスをいう。）又は石炭 発電（苛性ソーダの製造に使用する電気に係るものに限る。）の用 art-90-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 In the case where a person listed in the left-hand column of an item of the following table uses, by March 31, 2029, for the use listed in the right-hand column of that item, any of the following that is listed in the middle column of that item (referred to as "petroleum products, etc. for specified uses" in this Article): petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of the Appended Table of the Customs Tariff Act, manufactured in Japan from crude oil or from crude petroleum listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table on which petroleum and coal tax has been imposed (referred to as "taxed crude oil, etc." in this Section); gaseous hydrocarbons on which petroleum and coal tax has been imposed that have been shipped out from an extraction site; or petroleum products, gaseous hydrocarbons and coal on which petroleum and coal tax has been imposed that have been taken out of a bonded area (excluding those to which the provisions of the preceding Article have been applied), an amount equivalent to the difference between the amount of petroleum and coal tax calculated under the provisions of Article 90-3-2 and the amount of petroleum and coal tax calculated under the provisions of Article 9 of the Petroleum and Coal Tax Act for the petroleum products, etc. for specified uses used for those uses (for gaseous hydrocarbons specified by Cabinet Order, the amount calculated pursuant to the provisions of Cabinet Order) is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of those petroleum products, etc. for specified uses, the extractor who shipped out those petroleum products, etc. for specified uses from the extraction site, or the person who took those petroleum products, etc. for specified uses out of a bonded area (limited to a person who has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order; referred to as an "approved importer" in this Article) (or, in the case where the manufacturer of those petroleum products, etc. for specified uses is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of those petroleum products, etc. for specified uses, to the manufacturer of those petroleum products, etc. for specified uses, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.). (i) A person who has been registered under the provisions of Article 3, paragraph (1) of the Coastal Shipping Business Act (Act No. 151 of 1952), or has given notification based on the provisions of paragraph (2) of that Article, and who operates a coastal shipping business prescribed in Article 2, paragraph (2) of that Act Light oil (meaning light oil listed in subheading 2710.12 1 (3), 2710.19 1 (2) or 2710.20 1 (3) of the Appended Table of the Customs Tariff Act; the same applies hereinafter in this Article) or heavy oil (meaning heavy oil listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table; the same applies hereinafter in this Article) Use for coastal transportation prescribed in Article 2, paragraph (1) of the Coastal Shipping Business Act relating to the coastal shipping business prescribed in paragraph (2) of that Article (ii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Marine Transportation Act and who operates a general regular passenger route business prescribed in Article 2, paragraph (5) of that Act Light oil or heavy oil Use for the general regular passenger route business prescribed in Article 2, paragraph (5) of that Act (excluding sightseeing use and other uses specified by Order of the Ministry of Finance) (iii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Railway Business Act Light oil Use for the Type I railway business and Type II railway business prescribed in Article 2, paragraphs (2) and (3) of that Act (limited to use as a power source for railway vehicles) (iv) A person who has obtained permission under the provisions of Article 100, paragraph (1) of the Civil Aeronautics Act and who operates a scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act Aviation fuel Use for the scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act (v) A person engaged in agriculture, forestry or fisheries Light oil Use for agriculture, forestry or fisheries (vi) A person engaged in caustic soda manufacturing (including a person who supplies electricity to the person engaged in caustic soda manufacturing and who has a special relationship specified by Cabinet Order with that person) Heavy oil, natural gas (meaning natural gas listed in subheading 2711.11 or 2711.21 of the Appended Table of the Customs Tariff Act) or coal Use for power generation (limited to that relating to electricity used for the manufacture of caustic soda) machine translation, not official **第二項** 前項の承認の申請があつた場合において、当該申請者につき石油石炭税の保全上不適当と認める事情があるときは、国税庁長官は、その承認を与えないことができる。 art-90-3-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-2 In the case where an application for the approval referred to in the preceding paragraph has been filed, when the Commissioner of the National Tax Agency finds that there are circumstances in which the applicant is inappropriate for securing petroleum and coal tax, the Commissioner of the National Tax Agency may refuse to grant the approval. machine translation, not official **第三項** 石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（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、第一項に規定する特定用途石油製品等を同項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の三の四第一項に規定する特定用途石油製品等（以下この条において「特定用途石油製品等」という。）を同項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは」とあるのは「特定用途石油製品等の製造、購入、貯蔵、消費若しくは販売又は」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石油製品等（租税特別措置法第九十条の三の四第一項に規定する特定用途石油製品等」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石油製品等」と読み替えるものとする。 art-90-3-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-3 The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (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 uses petroleum products, etc. for specified uses prescribed in paragraph (1) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a person who uses petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'petroleum products, etc. for specified uses' in this Article) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or" in that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of petroleum products, etc. for specified uses, or"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "petroleum products, etc. for specified uses (meaning petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "petroleum products, etc. for specified uses". machine translation, not official **第四項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の特定用途石油製品等を第一項の表の各号の下欄に定める用途に供する者、特定用途石油製品等の製造者若しくは販売業者又は承認輸入者（前項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とそれぞれみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五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四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。 art-90-3-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-4 A person who uses petroleum products, etc. for specified uses as referred to in the preceding paragraph for the uses specified in the right-hand column of the items of the table in paragraph (1), a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of the preceding paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (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 21 of the Petroleum and Coal Tax Act, respectively, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person. machine translation, not official **第五項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。 art-90-3-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-5 No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1). machine translation, not official --- ## Cites - art-90-3-4/par-1: 石油石炭税法第九条 → e-Gov law 353AC0000000025, 第九条 (Article 9), art-9 — not held in this collection - art-90-3-4/par-1: 内航海運業法（昭和二十七年法律第百五十一号）第二条第二項 → e-Gov law 327AC1000000151, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-90-3-4/par-1: 同法第三条第一項 → e-Gov law 327AC1000000151, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-90-3-4/par-1: 同条第二項 → e-Gov law 327AC1000000151, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection - art-90-3-4/par-1: 同条第一項 → e-Gov law 327AC1000000151, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-90-3-4/par-1: 海上運送法第二条第五項 → e-Gov law 324AC0000000187, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-90-3-4/par-1: 同法第三条第一項 → e-Gov law 324AC0000000187, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-90-3-4/par-1: 鉄道事業法第三条第一項 → e-Gov law 361AC0000000092, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-90-3-4/par-1: 同法第二条第二項 → e-Gov law 361AC0000000092, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-90-3-4/par-1: 第三項 → e-Gov law 361AC0000000092, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-90-3-4/par-1: 航空法第二条第二十項 → e-Gov law 327AC0000000231, 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — not held in this collection - art-90-3-4/par-1: 同法第百条第一項 → e-Gov law 327AC0000000231, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection - art-90-3-4/par-1: 前条 → 租税特別措置法 第九十条の三の三 (Article 90-3-3), art-90-3-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-3 - art-90-3-4/par-1: この条 → 租税特別措置法 第九十条の三の四 (Article 90-3-4), art-90-3-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4 - art-90-3-4/par-1: 第九十条の三の二 → 租税特別措置法 第九十条の三の二 (Article 90-3-2), art-90-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-2 - art-90-3-4/par-2: 前項 → 租税特別措置法 第九十条の三の四第一項 (Article 90-3-4, paragraph (1)), art-90-3-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 - art-90-3-4/par-3: 石油石炭税法第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - art-90-3-4/par-3: 第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-3-4/par-3: 第一号 → e-Gov law 353AC0000000025, 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — not held in this collection - art-90-3-4/par-3: 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-90-3-4/par-3: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - art-90-3-4/par-3: 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-90-3-4/par-3: 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-90-3-4/par-3: 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-90-3-4/par-3: 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-90-3-4/par-3: 第一項 → 租税特別措置法 第九十条の三の四第一項 (Article 90-3-4, paragraph (1)), art-90-3-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 - art-90-3-4/par-4: 石油石炭税法第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - art-90-3-4/par-4: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - art-90-3-4/par-4: 石油石炭税法第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-3-4/par-4: 第一号 → e-Gov law 353AC0000000025, 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — not held in this collection - art-90-3-4/par-4: 同法第二十四条 → e-Gov law 353AC0000000025, 第二十四条 (Article 24), art-24 — not held in this collection - art-90-3-4/par-4: 第五号 → e-Gov law 353AC0000000025, 第二十四条第一項第五号 (Article 24, paragraph (1), item (v)), art-24/par-1/item-5 — not held in this collection - art-90-3-4/par-4: 第二十五条第一項 → e-Gov law 353AC0000000025, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection - art-90-3-4/par-4: 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-90-3-4/par-4: 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-90-3-4/par-4: 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-90-3-4/par-4: 第一項 → 租税特別措置法 第九十条の三の四第一項 (Article 90-3-4, paragraph (1)), art-90-3-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 - art-90-3-4/par-4: 前項 → 租税特別措置法 第九十条の三の四第三項 (Article 90-3-4, paragraph (3)), art-90-3-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-3 - art-90-3-4/par-5: 第一項 → 租税特別措置法 第九十条の三の四第一項 (Article 90-3-4, paragraph (1)), art-90-3-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の三の四第一項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1 - 租税特別措置法 第九十条の三の四第二項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-2 - 租税特別措置法 第九十条の三の四第三項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-3 - 租税特別措置法 第九十条の三の四第四項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-4 - 租税特別措置法 第九十条の三の四第五項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-5 - 租税特別措置法 第九十条の七第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1 --- ## 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-20261007T211206-240, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-241, 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