# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の四 (Article 90-4) - 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: 第九十条の四 (Article 90-4)（引取りに係る石油製品等の免税） — address `art-90-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-90-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-4 - 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. --- ### 第九十条の四（引取りに係る石油製品等の免税） — Exemption from Tax for Petroleum Products, etc. Taken Out caption: machine translation, not official art-90-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4 · https://japanlaw.org/l/332AC0000000026/art-90-4 **第一項** 原油、石油製品及びガス状炭化水素のうち、次に掲げるもの（以下この条において「石油製品等」という。）を、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定める手続により、納税地の所轄税関長の承認を受けて当該石油製品等を引き取るときは、当分の間（第四号に掲げる重油及び粗油を引き取るときは、令和十年三月三十一日までの間）、当該引取りに係る石油石炭税を免除する。 art-90-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 In the case where a person intends to take out of a bonded area any of the following crude oil, petroleum products and gaseous hydrocarbons (referred to as "petroleum products, etc." in this Article), when the person intending to take them out takes out those petroleum products, etc. with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being (when taking out the heavy oil and crude petroleum listed in item (iv), until March 31, 2028): machine translation, not official **一** ガス状炭化水素を採取する際に採取された原油のうち温度十五度において〇・八〇一七を超えない比重を有するもので、政令で定める石油化学製品の製造に使用するもの art-90-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-1 crude oil extracted when extracting gaseous hydrocarbons that has a specific gravity not exceeding 0.8017 at a temperature of 15 degrees and is used for the manufacture of petrochemical products specified by Cabinet Order; machine translation, not official **二** 関税定率法別表第二七一〇・一二号の一の（一）のＣの（ａ）又は第二七一〇・二〇号の一の（一）のＣの（ａ）に掲げる揮発油のうち政令で定める石油化学製品の製造に使用するもの art-90-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-2 gasoline listed in subheading 2710.12 1 (1) C (a) or 2710.20 1 (1) C (a) of the Appended Table of the Customs Tariff Act that is used for the manufacture of petrochemical products specified by Cabinet Order; machine translation, not official **三** 関税定率法別表第二七一〇・一二号の一の（二）のＢの（ａ）、第二七一〇・一九号の一の（一）のＢの（ａ）若しくは第二七一〇・二〇号の一の（二）のＢの（ａ）に掲げる灯油又は同表第二七一〇・一二号の一の（三）のＡ、第二七一〇・一九号の一の（二）のＡ若しくは第二七一〇・二〇号の一の（三）のＡに掲げる軽油のうち政令で定める石油化学製品の製造に使用するもの art-90-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-3 kerosene listed in subheading 2710.12 1 (2) B (a), 2710.19 1 (1) B (a) or 2710.20 1 (2) B (a) of the Appended Table of the Customs Tariff Act, or light oil listed in subheading 2710.12 1 (3) A, 2710.19 1 (2) A or 2710.20 1 (3) A of that Table, that is used for the manufacture of petrochemical products specified by Cabinet Order; machine translation, not official **四** 関税定率法別表第二七一〇・一九号の一の（三）のＡの（ｂ）又は第二七一〇・二〇号の一の（四）のＡの（ｂ）に掲げる農林漁業の用に供する重油及び粗油 art-90-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-4 heavy oil and crude petroleum listed in subheading 2710.19 1 (3) A (b) or 2710.20 1 (4) A (b) of the Appended Table of the Customs Tariff Act that are used for agriculture, forestry or fisheries; machine translation, not official **五** 関税定率法別表第二七一一・一二号、第二七一一・一三号又は第二七一一・一四号の二に該当する石油ガスその他のガス状炭化水素のうち液化したもので、アンモニア、オレフィン系炭化水素又は無水マレイン酸の製造に使用するもの art-90-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-5 petroleum gas and other gaseous hydrocarbons falling under subheading 2711.12, 2711.13 or 2711.14 2 of the Appended Table of the Customs Tariff Act that have been liquefied and are used for the manufacture of ammonia, olefinic hydrocarbons or maleic anhydride. machine translation, not official **第二項** 石油石炭税法第十八条の二、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前項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素をその免除に係る用途に供する者並びに同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者に石油製品等を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四第六項及び第七項」と、同法第二十一条中「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四第一項の規定により石油石炭税の免除を受けた原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素をその免除に係る用途に供する者並びに同項の規定により石油石炭税の免除を受けた重油及び粗油の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「石油石炭税の免除を受けた原油、揮発油、灯油、軽油、石油ガスその他のガス状炭化水素又は重油及び粗油」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」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「石油製品等（石油石炭税の免除を受けた原油、揮発油、灯油、軽油、石油ガスその他のガス状炭化水素又は重油及び粗油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「石油製品等」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「石油製品等」と読み替えるものとする。 art-90-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-2 The provisions of Article 18-2, 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 crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; 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 that Act is deemed to be replaced with "a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption and a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; 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. (meaning crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax"; 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."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "petroleum products, etc.". machine translation, not official **第三項** 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原油、揮発油、灯油、軽油又は石油ガスその他のガス状炭化水素を同項の用途に供する者並びに同項の重油及び粗油の販売業者（同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、前項の規定により同法第七十四条の五第四号ニの規定が準用される同項の原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素を同項の用途に供する者又は同項の重油及び粗油の販売業者に石油製品等を譲渡する義務があると認められる者その他自己の事業に関し同項の原油、揮発油、灯油、軽油若しくは石油ガスその他のガス状炭化水素を同項の用途に供する者又は同項の重油及び粗油の販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。 art-90-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-3 A person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of heavy oil and crude petroleum as referred to in that paragraph (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 that 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, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act 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 them, and a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or to a seller of heavy oil and crude petroleum as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or with a seller of heavy oil and crude petroleum as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively. machine translation, not official **第四項** 石油石炭税法第十八条の二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の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者について、同法第七十四条の五第四号ニ、第七十四条の八及び第七十四条の十三の規定は同項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者に重油及び粗油を譲渡する義務があると認められる者その他自己の事業に関し同項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者と取引があると認められる者について、それぞれ準用する。この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四第六項及び第七項」と、国税通則法第七十四条の五第四号イ中「石油石炭税法第二十一条（記帳義務）に規定する者」とあるのは「租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けた重油及び粗油をその免除に係る用途に供する者」と、「これらの」とあるのは「その」と、「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「重油等（石油石炭税の免除を受けた重油及び粗油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油等」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「重油等」と読み替えるものとする。 art-90-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-4 The provisions of Article 18-2 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 heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of paragraph (1) for the use relating to that exemption, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "the person prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption", the phrase "these" in (a) of that item is deemed to be replaced with "that", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "heavy oil, etc. (meaning heavy oil and crude petroleum exempted from petroleum and coal tax"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil, etc."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "heavy oil, etc.". machine translation, not official **第五項** 前項の規定により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重油及び粗油を同項の用途に供する者は同号イ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、同項の規定により同法第七十四条の五第四号ニの規定が準用される同項の重油及び粗油を同項の用途に供する者に重油及び粗油を譲渡する義務があると認められる者その他自己の事業に関し同項の重油及び粗油を同項の用途に供する者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第四号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。 art-90-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-5 A person who uses heavy oil and crude petroleum as referred to in the preceding paragraph for the use referred to in that paragraph, to whom the provisions of 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 (a) of that item and the provisions of 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 that Act apply to that person, and a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of that paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively. machine translation, not official **第六項** 第一項の規定の適用を受けた石油製品等は、同項の承認を受けて当該石油製品等を引き取つた日から二年以内に、当該免除に係る用途以外の用途に供し、又はこれらの用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。 art-90-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6 Petroleum products, etc. to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that petroleum products, etc. was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order. machine translation, not official **第七項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の石油製品等を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該石油製品等について第一項の規定により免除を受けた額の石油石炭税を直ちに徴収する。 art-90-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-7 When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, petroleum products, etc. referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that petroleum products, etc.. machine translation, not official --- ## Cites - art-90-4/par-1: この条 → 租税特別措置法 第九十条の四 (Article 90-4), art-90-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4 · https://japanlaw.org/l/332AC0000000026/art-90-4 - art-90-4/par-1: 第四号 → 租税特別措置法 第九十条の四第一項第四号 (Article 90-4, paragraph (1), item (iv)), art-90-4/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1/item-4 - art-90-4/par-2: 石油石炭税法第十八条の二 → e-Gov law 353AC0000000025, 第十八条の二 (Article 18-2), art-18-2 — not held in this collection - art-90-4/par-2: 第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - art-90-4/par-2: 第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 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-90-4/par-2: 前項 → 租税特別措置法 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 - art-90-4/par-2: 租税特別措置法第九十条の四第六項 → 租税特別措置法 第九十条の四第六項 (Article 90-4, paragraph (6)), art-90-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6 - art-90-4/par-2: 第七項 → 租税特別措置法 第九十条の四第七項 (Article 90-4, paragraph (7)), art-90-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-7 - art-90-4/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-90-4/par-3: 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-90-4/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-90-4/par-3: 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-90-4/par-3: 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-90-4/par-3: 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-90-4/par-3: 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-90-4/par-3: 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-90-4/par-3: 第三号 → 国税通則法 第百二十八条第一項第三号 (Article 128, paragraph (1), item (iii)), art-128/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3 - art-90-4/par-3: 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-90-4/par-3: 前項 → 租税特別措置法 第九十条の四第二項 (Article 90-4, paragraph (2)), art-90-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-2 - art-90-4/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-90-4/par-4: 石油石炭税法第十八条の二 → e-Gov law 353AC0000000025, 第十八条の二 (Article 18-2), art-18-2 — not held in this collection - art-90-4/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-90-4/par-4: 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-90-4/par-4: 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-90-4/par-4: 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-90-4/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-90-4/par-4: 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-90-4/par-4: 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-90-4/par-4: 同法第四条第二項 → e-Gov law 353AC0000000025, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-90-4/par-4: 第一項 → 租税特別措置法 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 - art-90-4/par-4: 租税特別措置法第九十条の四第六項 → 租税特別措置法 第九十条の四第六項 (Article 90-4, paragraph (6)), art-90-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6 - art-90-4/par-4: 第七項 → 租税特別措置法 第九十条の四第七項 (Article 90-4, paragraph (7)), art-90-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-7 - art-90-4/par-5: 同法第百二十八条 → 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-90-4/par-5: 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-90-4/par-5: 第三号 → 国税通則法 第百二十八条第一項第三号 (Article 128, paragraph (1), item (iii)), art-128/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3 - art-90-4/par-5: 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-90-4/par-5: 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-90-4/par-5: 前項 → 租税特別措置法 第九十条の四第四項 (Article 90-4, paragraph (4)), art-90-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-4 - art-90-4/par-6: 第一項 → 租税特別措置法 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 - art-90-4/par-7: 第一項 → 租税特別措置法 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 - art-90-4/par-7: 前項 → 租税特別措置法 第九十条の四第六項 (Article 90-4, paragraph (6)), art-90-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の四第一項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-1 - 租税特別措置法 第九十条の四第二項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-2 - 租税特別措置法 第九十条の四第三項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-3 - 租税特別措置法 第九十条の四第四項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-4 - 租税特別措置法 第九十条の四第五項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-5 - 租税特別措置法 第九十条の四第六項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6 - 租税特別措置法 第九十条の四第七項（引取りに係る石油製品等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-90-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-7 - 租税特別措置法 第九十条の五第一項（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付） — https://japanlaw.org/en/special-taxation-measures-act/art-90-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-1 - 租税特別措置法 第九十条の七第三項第二号 — https://japanlaw.org/en/special-taxation-measures-act/art-90-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-2 --- ## 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-20261007T211206-241, 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