# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（揮発油税及び地方道路税に関する経過措置） — address `suppl-3471-14/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23 - 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. --- ### 第二十三条（揮発油税及び地方道路税に関する経過措置） — Transitional Measures Concerning Gasoline Tax and Local Road Tax caption: machine translation, not official suppl-3471-14/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23 **第一項** 新法第九十条の規定は、昭和四十七年四月一日以後施行日の前日までに揮発油の製造場から移出された同条第一項第二号に掲げる用途に供される揮発油についても適用する。 suppl-3471-14/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-1 The provisions of Article 90 of the New Act also apply to gasoline to be used for the purpose listed in paragraph (1), item (ii) of that Article that was shipped out of a gasoline manufacturing site during the period from April 1, 1972 to the day before the Effective Date. machine translation, not official **第二項** 昭和四十七年三月三十一日以前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた航空機の燃料用の揮発油に係る揮発油税及び地方道路税については、なお従前の例による。 suppl-3471-14/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-2 The provisions then in force continue to govern gasoline tax and local road tax on gasoline for use as aircraft fuel that was shipped out of a gasoline manufacturing site with the application of the provisions of Article 90, paragraph (1) of the Former Act, or taken out of a bonded area with the approval under Article 90-2, paragraph (1) of the Former Act, on or before March 31, 1972. machine translation, not official **第三項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる揮発油税及び地方道路税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3471-14/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-3 The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to gasoline tax and local road tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3471-14/art-23/par-3: 前項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3471-14/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第三項（揮発油税及び地方道路税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-23/par-3 --- ## 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-20261007T211206-283, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07