# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（石油石炭税の特例に関する経過措置） — address `suppl-4241-16/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49 - 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. --- ### 第四十九条（石油石炭税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax caption: machine translation, not official suppl-4241-16/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49 **第一項** 新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項、第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項又は第九十条の六第二項若しくは第四項（これらの規定中国税通則法第七十四条の七及び第七十四条の八（同法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項若しくは第九十条の六第二項若しくは第四項又は附則第四十四条第二項、第四十五条第二項若しくは第四十六条第二項の規定により読み替えて適用される新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項若しくは第九十条の四の三第二項の規定（以下この項において「旧法等の規定」という。）において準用する経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第十二条の規定による改正前の石油石炭税法（以下この項において「旧石油石炭税法」という。）第二十三条の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法等の規定に規定する者に対して行った旧法等の規定において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。 suppl-4241-16/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-1 The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (excluding the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) (hereinafter referred to as the "provisions of the new Act" in this paragraph) apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 with regard to the persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples under the provisions of Article 23 of the Petroleum and Coal Tax Act before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (hereinafter referred to as the "Former Petroleum and Coal Tax Act" in this paragraph), as applied mutatis mutandis under the provisions of Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the Former Act on Special Measures Concerning Taxation, or of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) or Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of the Supplementary Provisions (hereinafter referred to as the "provisions of the former Act, etc." in this paragraph), pertaining to that investigation had been carried out with regard to those persons; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act, etc. that were made before that date with regard to the persons prescribed in the provisions of the former Act, etc. (including those pertaining to an investigation covered by the transitional measures). machine translation, not official **第二項** 新租税特別措置法第九十条の三の三第二項、第九十条の三の四第三項、第九十条の四第二項若しくは第四項、第九十条の四の三第二項、第九十条の五第五項又は第九十条の六第二項若しくは第四項（これらの規定中国税通則法第七十四条の七及び第七十四条の八（同法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される国税通則法第七十四条の七に規定する物件について適用する。 suppl-4241-16/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-2 The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (limited to the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the Act on General Rules for National Taxes that are submitted on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4241-16/art-49/par-1: 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-49/par-1: この項 → 租税特別措置法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4241-16/art-49/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-1 - suppl-4241-16/art-49/par-2: 国税通則法第七十四条の七 → 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 ## Cited by 2 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四号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-4/sub-1 - 租税特別措置法 附則第四十九条第一項（石油石炭税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/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-20261007T211206-535, 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