# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四十八条 (Supplementary Provisions, Article 148)

- 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: 第百四十八条 (Supplementary Provisions, Article 148)（地球温暖化対策のための税についての検討） — address `suppl-4221-6/art-148`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-148
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148
- 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.

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### 第百四十八条（地球温暖化対策のための税についての検討） — Review Concerning the Tax for Global Warming Countermeasures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-148 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-148 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148</sup>

**第一項**  政府は、地球温暖化対策のための税について、新租税特別措置法第八十八条の八第一項及び地方税法等改正法第一条による改正後の地方税法（昭和二十五年法律第二百二十六号）附則第十二条の二の八の規定により当分の間規定する税率の取扱いを含め、平成二十三年度の実施に向けた成案を得るよう、検討を行うものとする。
<sup>suppl-4221-6/art-148/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-148/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148/par-1</sup>
The Government is to conduct a review of the tax for global warming countermeasures, including the treatment of the tax rates prescribed for the time being by the provisions of Article 88-8, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-8 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) as amended by Article 1 of the Local Tax Act, etc. Amendment Act, so as to arrive at a concrete plan toward its implementation in fiscal 2011.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-513, 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