# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（航空機燃料税の特例に関する経過措置） — address `suppl-4241-16/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50 - 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. --- ### 第五十条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax caption: machine translation, not official suppl-4241-16/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50 **第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。 suppl-4241-16/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50/par-1 The provisions then in force continue to govern aviation fuel tax that was imposed, or that should have been imposed, before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第九十条の八の二第二項若しくは第三項又は第九十条の九第二項から第五項までの規定の適用がある場合を除き、次の表の上欄に掲げる航空機が施行日以後最初に航行する時において、当該航空機に同表の中欄に掲げる規定に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同表の下欄に掲げる規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 旧租税特別措置法第九十条の八又は第九十条の九第一項 新租税特別措置法第九十条の八の二第一項 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 旧租税特別措置法第九十条の九第一項 新租税特別措置法第九十条の八 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 旧租税特別措置法第九十条の八 新租税特別措置法第九十条の九第一項 suppl-4241-16/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-50/par-2 Except in the case where the provisions of Article 90-8-2, paragraph (2) or (3) or Article 90-9, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply, if, at the time an aircraft listed in the left-hand column of the following table first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in the provisions listed in the middle column of that table, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in the provisions listed in the right-hand column of that table is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order. an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation Article 90-8 or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation Article 90-8 of the New Act on Special Measures Concerning Taxation an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation Article 90-8 of the Former Act on Special Measures Concerning Taxation Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation machine translation, not official --- ## 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-20261007T211206-536, 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