# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43)

- 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: 第四十三条 (Supplementary Provisions, Article 43)（石油石炭税の税率の特例に関する経過措置） — address `suppl-4241-16/art-43`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43
- 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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### 第四十三条（石油石炭税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tax Rates of Petroleum and Coal Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-43 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43</sup>

**第一項**  この附則に別段の定めがあるものを除き、平成二十四年十月一日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
<sup>suppl-4241-16/art-43/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-1</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before October 1, 2012.
<sup>machine translation, not official</sup>

**第二項**  平成二十四年十月一日から平成二十六年三月三十一日までの間に、原油（石油石炭税法（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。以下この条において同じ。）、ガス状炭化水素（同法第二条第三号に規定するガス状炭化水素をいう。以下この条において同じ。）若しくは石炭（同法第二条第四号に規定する石炭をいう。以下この条において同じ。）の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品（同法第二条第二号に規定する石油製品をいう。以下この条において同じ。）、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、同法第九条及び新租税特別措置法第九十条の三の二の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
<sup>suppl-4241-16/art-43/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2</sup>
The amount of petroleum and coal tax on crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum and Coal Tax Act (Act No. 25 of 1978); the same applies hereinafter in this Article), gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in Article 2, item (iii) of that Act; the same applies hereinafter in this Article) or coal (meaning coal prescribed in Article 2, item (iv) of that Act; the same applies hereinafter in this Article) shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of that Act; the same applies hereinafter in this Article), gaseous hydrocarbons or coal taken out of a bonded area, during the period from October 1, 2012 to March 31, 2014 is, notwithstanding the provisions of Article 9 of that Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
<sup>machine translation, not official</sup>

  **一**  原油及び石油製品　一キロリットルにつき二千二百九十円
  <sup>suppl-4241-16/art-43/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-1</sup>
  crude oil and petroleum products: 2,290 yen per kiloliter;
  <sup>machine translation, not official</sup>

  **二**  ガス状炭化水素　一トンにつき千三百四十円
  <sup>suppl-4241-16/art-43/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-2</sup>
  gaseous hydrocarbons: 1,340 yen per ton;
  <sup>machine translation, not official</sup>

  **三**  石炭　一トンにつき九百二十円
  <sup>suppl-4241-16/art-43/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-3</sup>
  coal: 920 yen per ton.
  <sup>machine translation, not official</sup>

**第三項**  平成二十六年四月一日から平成二十八年三月三十一日までの間に、原油、ガス状炭化水素若しくは石炭の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、石油石炭税法第九条及び新租税特別措置法第九十条の三の二の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
<sup>suppl-4241-16/art-43/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3</sup>
The amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, during the period from April 1, 2014 to March 31, 2016 is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in that item:
<sup>machine translation, not official</sup>

  **一**  原油及び石油製品　一キロリットルにつき二千五百四十円
  <sup>suppl-4241-16/art-43/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-1</sup>
  crude oil and petroleum products: 2,540 yen per kiloliter;
  <sup>machine translation, not official</sup>

  **二**  ガス状炭化水素　一トンにつき千六百円
  <sup>suppl-4241-16/art-43/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-2</sup>
  gaseous hydrocarbons: 1,600 yen per ton;
  <sup>machine translation, not official</sup>

  **三**  石炭　一トンにつき千百四十円
  <sup>suppl-4241-16/art-43/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-3</sup>
  coal: 1,140 yen per ton.
  <sup>machine translation, not official</sup>

**第四項**  平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十条第三項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。
<sup>suppl-4241-16/art-43/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-4</sup>
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before October 1, 2012 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to those for which the day listed in any item of Article 10, paragraph (3) of that Act pertaining to that notification or approval arrives on or after October 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (2) apply.
<sup>machine translation, not official</sup>

**第五項**  平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。
<sup>suppl-4241-16/art-43/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-5</sup>
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2014 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of paragraph (3) apply.
<sup>machine translation, not official</sup>

**第六項**  平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、石油石炭税法第十条第三項の届出又は承認に係るもの（当該届出又は承認に係る同項各号に掲げる日が同月一日以後に到来するものに限る。）について、同項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、新租税特別措置法第九十条の三の二の規定を適用する。
<sup>suppl-4241-16/art-43/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-6</sup>
With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2016 that pertains to a notification or approval referred to in Article 10, paragraph (3) of the Petroleum and Coal Tax Act (limited to those for which the day listed in any item of that paragraph pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of that paragraph, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
<sup>machine translation, not official</sup>

**第七項**  次の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同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った場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。
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	同法第十一条第五項
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三項	同法第十三条第五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
租税特別措置法第九十条の四第一項	同法第九十条の四第七項
租税特別措置法第九十条の四の二第一項	同法第九十条の四の二第五項
租税特別措置法第九十条の四の三第一項	同法第九十条の四の三第五項
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）第二条第一項
<sup>suppl-4241-16/art-43/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-7</sup>
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before October 1, 2012 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the following table comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (2) apply.
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 (5) 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 (3) 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 (5) of that Act
Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 90-4, paragraph (7) of that Act
Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 90-4-2, paragraph (5) of that Act
Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation	Article 90-4-3, paragraph (5) of that 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 the cases where it is 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 the cases where these provisions are 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 the cases where it is 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 the cases where it is 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 VI of the Mutual Defense Assistance Agreement between Japan and the United States of America	Article 2, paragraph (1) 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)
<sup>machine translation, not official</sup>

**第八項**  前項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同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った場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。
<sup>suppl-4241-16/art-43/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-8</sup>
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2014 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (3) apply.
<sup>machine translation, not official</sup>

**第九項**  第七項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同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った場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、新租税特別措置法第九十条の三の二の規定を適用する。
<sup>suppl-4241-16/art-43/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-9</sup>
With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2016 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in paragraph (7) comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4241-16/art-43/par-2: 石油石炭税法（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-4241-16/art-43/par-2: 同法第二条第三号 → 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-4241-16/art-43/par-2: 同法第二条第四号 → e-Gov law 353AC0000000025, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- suppl-4241-16/art-43/par-2: 同法第二条第二号 → e-Gov law 353AC0000000025, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-4241-16/art-43/par-2: 同法第九条 → e-Gov law 353AC0000000025, 第九条 (Article 9), art-9 — not held in this collection
- suppl-4241-16/art-43/par-2: この条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4241-16/art-43 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43
- suppl-4241-16/art-43/par-3: 石油石炭税法第九条 → e-Gov law 353AC0000000025, 第九条 (Article 9), art-9 — not held in this collection
- suppl-4241-16/art-43/par-4: 石油石炭税法第十条第三項 → e-Gov law 353AC0000000025, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection
- suppl-4241-16/art-43/par-4: 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-4241-16/art-43/par-4: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4241-16/art-43/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2
- suppl-4241-16/art-43/par-4: この条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4241-16/art-43 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43
- suppl-4241-16/art-43/par-5: 石油石炭税法第十条第三項 → e-Gov law 353AC0000000025, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection
- suppl-4241-16/art-43/par-5: 第三項 → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-4241-16/art-43/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3
- suppl-4241-16/art-43/par-6: 石油石炭税法第十条第三項 → e-Gov law 353AC0000000025, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection
- suppl-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 同法第十一条第五項 → e-Gov law 330AC0000000037, 第十一条第五項 (Article 11, paragraph (5)), art-11/par-5 — not held in this collection
- suppl-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 同法第十三条第五項 → e-Gov law 330AC0000000037, 第十三条第五項 (Article 13, paragraph (5)), art-13/par-5 — not held in this collection
- suppl-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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-4241-16/art-43/par-7: 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）第二条第一項 → e-Gov law 329AC0000000112, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4241-16/art-43/par-7: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4241-16/art-43/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2
- suppl-4241-16/art-43/par-8: 前項 → 租税特別措置法 附則第四十三条第七項 (Supplementary Provisions, Article 43, paragraph (7)), suppl-4241-16/art-43/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-7
- suppl-4241-16/art-43/par-8: 第三項 → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-4241-16/art-43/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3
- suppl-4241-16/art-43/par-9: 第七項 → 租税特別措置法 附則第四十三条第七項 (Supplementary Provisions, Article 43, paragraph (7)), suppl-4241-16/art-43/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-7

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-3
- 租税特別措置法 附則第四十三条第二項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2
- 租税特別措置法 附則第四十三条第四項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-4
- 租税特別措置法 附則第四十三条第五項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-5
- 租税特別措置法 附則第四十三条第七項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-7
- 租税特別措置法 附則第四十三条第八項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-8
- 租税特別措置法 附則第四十三条第九項（石油石炭税の税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-9
- 租税特別措置法 附則第四十四条第一項（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44/par-1
- 租税特別措置法 附則第四十五条第一項（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-1
- 租税特別措置法 附則第四十七条第二項（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に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-2
- 租税特別措置法 附則第四十七条第三項（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に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-3
- 租税特別措置法 附則第四十八条第二項（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48/par-2
- 租税特別措置法 附則第百三十二条第一項（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-132/par-1
- 租税特別措置法 附則第百三十三条第一項（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-133/par-1
- 租税特別措置法 附則第百三十四条第一項（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-134/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-134/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-20261007T211206-534, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-535, 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