# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68) - 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: 第六十八条 (Supplementary Provisions, Article 68)（地方道路税の特例に関する経過措置） — address `suppl-4211-13/art-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68 - 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. --- ### 第六十八条（地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Local Road Tax caption: machine translation, not official suppl-4211-13/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68 **第一項** 施行日前に課した、又は課すべきであった地方道路税については、なお従前の例による。 suppl-4211-13/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68/par-1 The provisions then in force continue to govern local road tax that was imposed, or should have been imposed, before the Effective Date. machine translation, not official **第二項** 施行日前に旧租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方道路税の免除を受けた揮発油は、施行日以後に新租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方揮発油税の免除を受けたものとみなして、新租税特別措置法第八十九条の二第四項、第八十九条の三第五項（新租税特別措置法第八十九条の四第三項において準用する場合を含む。）、第八十九条の四第二項において準用する揮発油税法（昭和三十二年法律第五十五号）第十四条の二第七項、新租税特別措置法第九十条第五項（新租税特別措置法第九十条の二第三項において準用する場合を含む。）又は第九十条の二第二項において準用する揮発油税法第十四条の二第七項の規定を適用する。 suppl-4211-13/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68/par-2 Gasoline for which exemption from local road tax was granted before the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to have been granted exemption from local gasoline tax on or after the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 89-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, Article 89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 89-4, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 14-2, paragraph (7) of the Gasoline Tax Act (Act No. 55 of 1957) as applied mutatis mutandis pursuant to Article 89-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 90, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 90-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), or Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. machine translation, not official --- ## Cites - suppl-4211-13/art-68/par-2: 揮発油税法（昭和三十二年法律第五十五号）第十四条の二第七項 → e-Gov law 332AC0000000055, 第十四条の二第七項 (Article 14-2, paragraph (7)), art-14-2/par-7 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22/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-20261007T211206-499, 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