# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（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） — address `suppl-4241-16/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45 - 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. --- ### 第四十五条（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） — Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Petroleum Products Are Used for Specified Transportation or for Agriculture, Forestry or Fisheries caption: machine translation, not official suppl-4241-16/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45 **第一項** 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おける新租税特別措置法第九十条の三の四第一項の規定の適用については、同項本文中「第九十条の三の二第一号に定める税率」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号に定める税率」とする。 suppl-4241-16/art-45/par-1 · 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 With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the tax rate specified in Article 90-3-2, item (i)" in the main clause of that paragraph is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)". machine translation, not official **第二項** 平成二十四年十月一日から同年十二月三十一日までの間における新租税特別措置法第九十条の三の四第三項及び第四項の規定の適用については、同条第三項中「及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号、第三項並びに第四項を除く。）」と、「石油石炭税法第二十一条中」とあるのは「同法第二十一条中」と、「この条」とあるのは「この条並びに第二十三条第一項及び第二項」と、「という。）を同項」とあるのは「という。）を同法第九十条の三の四第一項」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定用途石油製品（租税特別措置法第九十条の三の四第一項に規定する石油製品」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石油製品」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭の採取又は原油等」」とあるのは「同法第二十三条第一項第一号中「原油等」とあるのは「特定用途石油製品」と、同項第三号中「原油等又は前号に規定する原油等」とあるのは「特定用途石油製品」と、同条第二項中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」」と、同条第四項中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「第二十三条（第一項第二号及び第四号、第三項並びに第四項」と、「準用される同項」とあるのは「準用される前項」と、「準用される石油石炭税法」とあるのは「準用される同法」と、「石油石炭税法第二十一条に」とあるのは「同法第二十一条に」と、「第二十四条（第五号に係る部分に限る」とあるのは「第二十五条（第一号から第四号まで及び第六号中同法第二十三条第一項第二号に係る部分を除く」と、「第二十五条第一項並びに国税通則法第百二十七条（第二号及び第三号中同法第七十四条の五第四号イに係る部分に限る。）及び第百二十九条」とあるのは「第二十六条第一項」とする。 suppl-4241-16/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-2 With regard to the application of the provisions of Article 90-3-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in paragraph (3) of that Article, the phrase "and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4))"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "this Article" is deemed to be replaced with "this Article and Article 23, paragraphs (1) and (2)"; the phrase "that paragraph" that follows the "referred to as" clause is deemed to be replaced with "Article 90-3-4, paragraph (1) of that Act"; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'petroleum products for specified uses (meaning petroleum products prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of that item is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article, or crude oil, etc.' in Article 74-12, paragraph (5) of that Act" is deemed to be replaced with "the phrase 'crude oil, etc.' in Article 23, paragraph (1), item (i) of that Act is deemed to be replaced with 'petroleum products for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in the preceding item' in item (iii) of that paragraph is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in paragraph (2) of that Article"; and in paragraph (4) of that Article, the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with "Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4)"; the phrase "that paragraph as applied mutatis mutandis" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis"; the phrase "the Petroleum and Coal Tax Act as applied mutatis mutandis" is deemed to be replaced with "that Act as applied mutatis mutandis"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "Article 24 (limited to the part concerning item (v)" is deemed to be replaced with "Article 25 (excluding the part concerning Article 23, paragraph (1), item (ii) of that Act in items (i) through (iv) and item (vi)"; and the phrase "Article 25, paragraph (1), and Article 127 (limited to the part concerning Article 74-5, item (iv), (a) of that Act in items (ii) and (iii)) and Article 129 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 26, paragraph (1)". machine translation, not official --- ## Cites - suppl-4241-16/art-45/par-1: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号 → 租税特別措置法 附則第四十三条第二項第一号 (Supplementary Provisions, Article 43, paragraph (2), item (i)), 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 - suppl-4241-16/art-45/par-2: 石油石炭税法第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - suppl-4241-16/art-45/par-2: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-10 · https://japanlaw.org/l/337AC0000000066/art-74-10 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-11 · https://japanlaw.org/l/337AC0000000066/art-74-11 - suppl-4241-16/art-45/par-2: 第七十四条の十三 → 国税通則法 第七十四条の十三 (Article 74-13), art-74-13 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13 · https://japanlaw.org/l/337AC0000000066/art-74-13 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の七 (Article 74-7), art-74-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7 · https://japanlaw.org/l/337AC0000000066/art-74-7 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の八 (Article 74-8), art-74-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8 - suppl-4241-16/art-45/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9 ## Cited by 1 provision cites 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 --- ## 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-20261007T211206-535, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, 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