# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3) — address `suppl-5071-81/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3 - 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. --- ### 第三条 suppl-5071-81/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3 **第一項** 偽りその他不正の行為により前条第四項の規定又は同条第七項において読み替えて準用する地方揮発油税法第九条第一項の規定による還付を受け又は受けようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。 suppl-5071-81/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1 If a person has received or attempted to receive, by deception or any other wrongful act, a refund under paragraph (4) of the preceding Article or under Article 9, paragraph (1) of the Local Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (7) of that Article following the deemed replacement of terms, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both. machine translation, not official **第二項** 前項の犯罪に係る還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該還付金に相当する金額の三倍以下とすることができる。 suppl-5071-81/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-2 If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund. machine translation, not official **第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。 suppl-5071-81/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-3 If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in paragraph (1) with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in that paragraph. machine translation, not official **第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。 suppl-5071-81/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-4 In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph. machine translation, not official --- ## Cites - suppl-5071-81/art-3/par-1: 前条第四項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-3/par-1: 同条第七項 → 租税特別措置法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-5071-81/art-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-2/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-7 - suppl-5071-81/art-3/par-1: 地方揮発油税法第九条第一項 → e-Gov law 330AC0000000104, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - suppl-5071-81/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5071-81/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1 - suppl-5071-81/art-3/par-3: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5071-81/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1 - suppl-5071-81/art-3/par-4: 前項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5071-81/art-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-3 - suppl-5071-81/art-3/par-4: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5071-81/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三条第二項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-2 - 租税特別措置法 附則第三条第三項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-3 - 租税特別措置法 附則第三条第四項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-4 - 租税特別措置法 附則第四条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-4/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-20261007T211206-659, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07