# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十四条 (Supplementary Provisions, Article 134) - 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: 第百三十四条 (Supplementary Provisions, Article 134)（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） — address `suppl-4261-10/art-134` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-134 - 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. --- ### 第百三十四条（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） — Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries caption: machine translation, not official suppl-4261-10/art-134 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-134 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-134 **第一項** 施行日から平成二十八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六第一項の規定の適用については、同項中「第九十条の三の二第一号」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）附則第四十三条第三項第一号」とする。 suppl-4261-10/art-134/par-1 · 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 With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), 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 --- ## Cites - suppl-4261-10/art-134/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）附則第四十三条第三項第一号 → 租税特別措置法 附則第四十三条第三項第一号 (Supplementary Provisions, Article 43, paragraph (3), item (i)), 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 --- ## 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-20261007T211206-560, 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