# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（石油税の特例に関する経過措置） — address `suppl-3631-4/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19 - 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. --- ### 第十九条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax caption: machine translation, not official suppl-3631-4/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19 **第一項** 昭和六十三年八月一日（以下この条において「指定日」という。）前に課した、又は課すべきであつた石油税については、次項及び第三項に定めるものを除き、なお従前の例による。 suppl-3631-4/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1 With regard to petroleum tax that was imposed, or should have been imposed, before August 1, 1988 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3). machine translation, not official **第二項** 指定日前にその採取場から移出された原油（石油税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この項及び次項において同じ。）又はガス状炭化水素（同条第三号に規定するガス状炭化水素をいう。以下この項及び次項において同じ。）で、同法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が指定日以後に到来するものに限る。）について、当該期限までに同法第十条第三項に規定する書類が提出されなかつた場合における当該原油又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。 suppl-3631-4/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2 With regard to crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum Tax Act (Act No. 25 of 1978); the same applies hereinafter in this paragraph and the following paragraph) or gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in item (iii) of that Article; the same applies hereinafter in this paragraph and the following paragraph) that were removed from their extraction site before the designated day and that pertain to the notification or approval referred to in Article 10, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the time limit pertaining to that notification or approval falls on or after the designated day), if the documents prescribed in Article 10, paragraph (3) of that Act have not been submitted by that time limit, the tax base and tax rate of petroleum tax on that crude oil or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act. machine translation, not official **第三項** 次の表の上欄に掲げる法律又は条約の規定により石油税の免除を受けて指定日前にその採取場から移出された原油若しくはガス状炭化水素又は保税地域から引き取られた原油、石油製品（石油税法第二条第二号に規定する石油製品をいう。以下この項において同じ。）若しくはガス状炭化水素について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該原油、石油製品又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。 免除の規定 追徴の規定 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 同法第十二条第四項 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 旧法第九十条の三第一項又は新法第九十条の四第一項 新法第九十条の四第五項 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 suppl-3631-4/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3 With regard to crude oil or gaseous hydrocarbons that were removed from their extraction site, or crude oil, petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of the Petroleum Tax Act; the same applies hereinafter in this paragraph) or gaseous hydrocarbons that were taken out of a bonded area, before the designated day with exemption from petroleum tax pursuant to the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after the designated day, they come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax base and tax rate of petroleum tax on that crude oil, those petroleum products or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act. Provisions on exemption Provisions on additional collection Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act Article 90-3, paragraph (1) of the Former Act or Article 90-4, paragraph (1) of the New Act Article 90-4, paragraph (5) of the New Act Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954) machine translation, not official **第四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る指定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-3631-4/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-4 The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of paragraph (1). machine translation, not official --- ## Cites - suppl-3631-4/art-19/par-1: 次項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-3631-4/art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2 - suppl-3631-4/art-19/par-1: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3 - suppl-3631-4/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3631-4/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19 - suppl-3631-4/art-19/par-2: 石油税法（昭和五十三年法律第二十五号）第二条第一号 → e-Gov law 353AC0000000025, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - suppl-3631-4/art-19/par-2: 同条第三号 → e-Gov law 353AC0000000025, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - suppl-3631-4/art-19/par-2: 同法第十条第三項 → e-Gov law 353AC0000000025, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection - suppl-3631-4/art-19/par-2: 同法第十一条第三項 → e-Gov law 353AC0000000025, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection - suppl-3631-4/art-19/par-2: この項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-3631-4/art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2 - suppl-3631-4/art-19/par-2: 次項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3 - suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection - suppl-3631-4/art-19/par-3: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection - suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection - suppl-3631-4/art-19/par-3: 第二項 → e-Gov law 330AC0000000037, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - suppl-3631-4/art-19/par-3: 同法第十二条第四項 → e-Gov law 330AC0000000037, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection - suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-3631-4/art-19/par-3: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection - suppl-3631-4/art-19/par-3: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection - suppl-3631-4/art-19/par-3: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection - suppl-3631-4/art-19/par-3: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection - suppl-3631-4/art-19/par-3: における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項 → e-Gov law 327AC0000000111, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection - suppl-3631-4/art-19/par-3: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項 → e-Gov law 329AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-3631-4/art-19/par-3: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection - suppl-3631-4/art-19/par-3: 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 → e-Gov law 329AC0000000112, 第二条 (Article 2), art-2 — not held in this collection - suppl-3631-4/art-19/par-3: この項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3 - suppl-3631-4/art-19/par-4: 第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3631-4/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十九条第一項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1 - 租税特別措置法 附則第十九条第二項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2 - 租税特別措置法 附則第十九条第三項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3 - 租税特別措置法 附則第十九条第四項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-4 --- ## 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-20261007T211206-341, 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