# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十九条の二 (Article 89-2)

- 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: 第八十九条の二 (Article 89-2)（石油化学製品の製造のため消費される揮発油の免税等） — address `art-89-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-89-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-89-2
- 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.

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### 第八十九条の二（石油化学製品の製造のため消費される揮発油の免税等） — Exemption from Tax for Gasoline Consumed for the Manufacture of Petrochemical Products, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-89-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2 · https://japanlaw.org/l/332AC0000000026/art-89-2</sup>

  **第一項**  エチレンその他の政令で定める石油化学製品の製造のため政令で定める用途に揮発油を消費することについて揮発油税法第五条第一項又は地方揮発油税法第五条第一項の規定の適用がある場合において、当該製品の製造者が、当該揮発油を当該消費に充てるときは、その消費に係る揮発油税及び地方揮発油税を免除する。
  <sup>art-89-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1</sup>
  In the case where the provisions of Article 5, paragraph (1) of the Gasoline Tax Act or Article 5, paragraph (1) of the Local Gasoline Tax Act apply to the consumption of gasoline for a use specified by Cabinet Order for the manufacture of ethylene or other petrochemical products specified by Cabinet Order, when the manufacturer of those products uses that gasoline for that consumption, the gasoline tax and local gasoline tax on that consumption are exempted.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、同項の規定に該当する製造者が、当該揮発油を消費した日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の消費に関する明細書及び当該揮発油を消費して製造した製品の製造につき、政令で定める事項を記載した書類を添付しない場合には、適用しない。
  <sup>art-89-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2</sup>
  The provisions of the preceding paragraph do not apply in the case where the manufacturer falling under the provisions of that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it consumed that gasoline, a written statement concerning the consumption of that gasoline and a document stating the matters specified by Cabinet Order concerning the manufacture of the products manufactured by consuming that gasoline.
  <sup>machine translation, not official</sup>

  **第三項**  税務署長は、取締り上必要があると認めるときは、第一項の規定に該当する製造者に対し、同項に規定する用途に消費する揮発油及びこれを消費して製造した製品をそれぞれ他の揮発油及び製品と区別して貯蔵すべきこと並びに政令で定めるところにより当該用途に消費する揮発油の消費に関する事項及び当該揮発油を消費して製造した製品の製造、貯蔵又は販売に関する事項を帳簿に記載すべきことを命ずることができる。
  <sup>art-89-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-3</sup>
  When a district director finds it necessary for control purposes, the district director may order a manufacturer falling under the provisions of paragraph (1) to store the gasoline to be consumed for the use prescribed in that paragraph and the products manufactured by consuming it separately from other gasoline and products, respectively, and to enter in books, pursuant to the provisions of Cabinet Order, matters concerning the consumption of the gasoline to be consumed for that use and matters concerning the manufacture, storage or sale of the products manufactured by consuming that gasoline.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定の適用を受けて製造された石油化学製品（当該石油化学製品を原料として製造された石油化学製品を含む。）のうちベンゾールその他の政令で定めるもの（以下この条において「特定石油化学製品」という。）が、当該特定石油化学製品の製造場において、フェノール若しくは合成ゴムの製造用その他の政令で定める用途（以下この項において「指定用途」という。）以外の用途に消費をされ、又は当該製造場から移出（直接外国に向けてする移出を除く。以下この条において同じ。）をされた場合には、当該特定石油化学製品の製造者が、当該消費又は移出をした時に、当該消費又は移出に係る特定石油化学製品の製造のため消費されたものとして政令で定めるところにより算出した数量の揮発油を当該製造場において消費し、又は当該製造場から移出したものとみなして、揮発油税法（第四章及び第五章の規定（第二十五条第一号及び第二十六条の規定を除く。）並びにこれらの規定に係る罰則を除く。）及び地方揮発油税法を適用する。ただし、当該移出が指定用途に供する場所（指定用途に供する特定石油化学製品又は輸出の目的その他の政令で定める目的に充てるための特定石油化学製品を蔵置するための場所を含む。）への移出である場合には、この限りでない。
  <sup>art-89-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4</sup>
  In the case where, out of petrochemical products manufactured through the application of the provisions of paragraph (1) (including petrochemical products manufactured using those petrochemical products as raw materials), benzol or other products specified by Cabinet Order (referred to as a "specified petrochemical product" in this Article) are consumed at the manufacturing site of those specified petrochemical products for a use other than the manufacture of phenol or synthetic rubber or other uses specified by Cabinet Order (referred to as a "designated use" in this paragraph), or are shipped out (excluding shipment directly to a foreign country; the same applies hereinafter in this Article) from that manufacturing site, the Gasoline Tax Act (excluding the provisions of Chapters IV and V (excluding the provisions of Article 25, item (i) and Article 26) and the penal provisions relating to those provisions) and the Local Gasoline Tax Act apply by deeming the manufacturer of those specified petrochemical products to have consumed at that manufacturing site, or shipped out from that manufacturing site, at the time of that consumption or shipment, gasoline in the quantity calculated pursuant to the provisions of Cabinet Order as having been consumed for the manufacture of the specified petrochemical products relating to that consumption or shipment; provided, however, that this does not apply in the case where that shipment is a shipment to a place where they are used for a designated use (including a place for storing specified petrochemical products to be used for a designated use or specified petrochemical products to be used for the purpose of export or other purposes specified by Cabinet Order).
  <sup>machine translation, not official</sup>

  **第五項**  前項の場合において、同項の製造者が揮発油の製造者でないときは、これを揮発油の製造者とみなし、同項の製造場が揮発油の製造場でないときは、これを揮発油の製造場とみなす。
  <sup>art-89-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-5</sup>
  In the case referred to in the preceding paragraph, if the manufacturer referred to in that paragraph is not a manufacturer of gasoline, it is deemed to be a manufacturer of gasoline, and if the manufacturing site referred to in that paragraph is not a manufacturing site of gasoline, it is deemed to be a manufacturing site of gasoline.
  <sup>machine translation, not official</sup>

  **第六項**  第四項ただし書の規定は、同項ただし書の移出をした特定石油化学製品の製造者が、その製造場ごとに、毎月（当該製造場からの当該移出がない月を除く。）、政令で定めるところにより、その月中に当該製造場から移出をした特定石油化学製品の数量その他政令で定める事項を記載した書面を、翌月末日までに、その製造場の所在地の所轄税務署長に提出し、かつ、当該書面に、当該特定石油化学製品が同項ただし書の規定に該当するものであること及び当該場所に移入されたことを証する書類として政令で定める書類を添付する場合に限り、適用する。
  <sup>art-89-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6</sup>
  The provisions of the proviso to paragraph (4) apply only in the case where the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph submits, for each of its manufacturing sites, every month (excluding a month in which there is no such shipment out from that manufacturing site), pursuant to the provisions of Cabinet Order, a document stating the quantity of specified petrochemical products shipped out from that manufacturing site during that month and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the following month, and attaches to that document the documents specified by Cabinet Order as documents proving that those specified petrochemical products fall under the provisions of the proviso to that paragraph and that they have been brought into that place.
  <sup>machine translation, not official</sup>

  **第七項**  揮発油税法第十四条第四項の規定は、前項の場合について準用する。この場合において、同条第四項中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と、「第二項」とあるのは「同条第六項」と読み替えるものとする。
  <sup>art-89-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-7</sup>
  The provisions of Article 14, paragraph (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph"; and the phrase "paragraph (2)" is deemed to be replaced with "paragraph (6) of that Article".
  <sup>machine translation, not official</sup>

  **第八項**  揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定は、第四項ただし書の規定に該当する特定石油化学製品を移入した場合について準用する。この場合において、同条第六項から第八項までの規定中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項の」とあるのは「同項ただし書の」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と読み替えるものとする。
  <sup>art-89-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8</sup>
  The provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis to the case where specified petrochemical products falling under the provisions of the proviso to paragraph (4) have been brought in. In this case, the phrase "paragraph (1)" in the provisions of paragraphs (6) through (8) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "of that paragraph" is deemed to be replaced with "of the proviso to that paragraph"; and the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph".
  <sup>machine translation, not official</sup>

  **第九項**  前項の規定により揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定が準用される前項の特定石油化学製品を移入した者は、同条第七項に規定する者とみなして、同法第二十八条第三号及び第二十九条の規定を適用する。
  <sup>art-89-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-9</sup>
  A person who has brought in the specified petrochemical products referred to in the preceding paragraph, to whom the provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in paragraph (7) of that Article, and the provisions of Article 28, item (iii) and Article 29 of that Act apply to that person.
  <sup>machine translation, not official</sup>

  **第十項**  揮発油税法第十三条の二、第二十四条及び第二十五条第二号並びに地方揮発油税法第十四条の二並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は特定石油化学製品の製造者及び販売業者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は特定石油化学製品の製造者又は販売業者に原料を譲渡する義務があると認められる者その他自己の事業に関し特定石油化学製品の製造者又は販売業者と取引があると認められる者について、それぞれ準用する。この場合において、揮発油税法第十三条の二中「第三条及び第十条から第十二条の二まで」とあるのは「租税特別措置法第八十九条の二第四項」と、同法第二十四条中「揮発油の」とあるのは「特定石油化学製品の」と、「若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「又は販売業者」と、「、販売又は保税地域からの引取り」とあるのは「又は販売」と、地方揮発油税法第十四条の二中「第五条及び第七条」とあるのは「租税特別措置法第八十九条の二第四項」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）をいう。以下この号において同じ。）」とあり、並びに同号ロ及びハ中「揮発油」とあるのは「特定石油化学製品」と読み替えるものとする。
  <sup>art-89-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10</sup>
  The provisions of Article 13-2, Article 24 and Article 25, item (ii) of the Gasoline Tax Act, Article 14-2 of the Local Gasoline Tax Act, and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to manufacturers and sellers of specified petrochemical products, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, respectively. In this case, the phrase "Article 3 and Articles 10 through 12-2" in Article 13-2 of the Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the phrase "of gasoline" in Article 24 of that Act is deemed to be replaced with "of specified petrochemical products", the phrase "or seller, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in that Article is deemed to be replaced with "or seller", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "Articles 5 and 7" in Article 14-2 of the Local Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; and the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes and the term "gasoline" in (b) and (c) of that item are deemed to be replaced with "specified petrochemical products".
  <sup>machine translation, not official</sup>

  **第十一項**  前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される同項の特定石油化学製品の製造者及び販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とみなして同法第二十八条第六号及び第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、同項の規定により同法第七十四条の五第二号ニの規定が準用される同項の特定石油化学製品の製造者又は販売業者に原料を譲渡する義務があると認められる者その他自己の事業に関し特定石油化学製品の製造者又は販売業者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
  <sup>art-89-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-11</sup>
  A manufacturer or seller of specified petrochemical products as referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products as referred to in that paragraph or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of that paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
  <sup>machine translation, not official</sup>

  **第十二項**  第四項ただし書の規定に該当する特定石油化学製品の移入をした同項ただし書に規定する場所が次に掲げる場所に該当する場合において、同項ただし書の移出をした特定石油化学製品の製造者が、当該特定石油化学製品につき、当該移出をした日の属する月分の第六項の規定による書面を同項に規定する期限内に提出し、かつ、政令で定めるところにより、当該特定石油化学製品が第四項ただし書の規定に該当するものであること及び当該場所に移入されたことについての明細を明らかにしているときは、第六項の規定にかかわらず、第四項ただし書の規定を適用する。
  <sup>art-89-2/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12</sup>
  In the case where the place prescribed in the proviso to paragraph (4) into which specified petrochemical products falling under the provisions of the proviso to that paragraph have been brought falls under any of the following places, if the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph has, with regard to those specified petrochemical products, submitted the document under the provisions of paragraph (6) for the month that includes the day on which it made that shipment out within the time limit prescribed in that paragraph, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that those specified petrochemical products fall under the provisions of the proviso to paragraph (4) and that they have been brought into that place, the provisions of the proviso to paragraph (4) apply notwithstanding the provisions of paragraph (6):
  <sup>machine translation, not official</sup>

    **一**  当該特定石油化学製品を移出した者と当該特定石油化学製品を当該場所に移入した者が同一である場合における当該移入をした場所
    <sup>art-89-2/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-1</sup>
    the place into which the specified petrochemical products have been brought, in the case where the person who shipped out those specified petrochemical products and the person who brought those specified petrochemical products into that place are the same;
    <sup>machine translation, not official</sup>

    **二**  前号の規定に該当するもののほか、当該特定石油化学製品の製造者が移出する当該特定石油化学製品が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
    <sup>art-89-2/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2</sup>
    beyond what falls under the provisions of the preceding item, a place into which the specified petrochemical products shipped out by the manufacturer of those specified petrochemical products are continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
    <sup>machine translation, not official</sup>

  **第十三項**  第八項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定する特定石油化学製品を継続して移入する場所であり、かつ、当該特定石油化学製品を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
  <sup>art-89-2/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13</sup>
  In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (8), if the place prescribed in that paragraph is a place into which the specified petrochemical products prescribed in that paragraph are continuously brought, and the person bringing in those specified petrochemical products has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
  <sup>machine translation, not official</sup>

  **第十四項**  第十二項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
  <sup>art-89-2/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-14</sup>
  In the case where an application for the approval referred to in paragraph (12), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
  <sup>machine translation, not official</sup>

  **第十五項**  税務署長は、第十二項第二号又は第十三項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
  <sup>art-89-2/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-15</sup>
  When it is found, with regard to a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
  <sup>machine translation, not official</sup>

  **第十六項**  第十二項第二号又は第十三項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
  <sup>art-89-2/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16</sup>
  When a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
  <sup>machine translation, not official</sup>

  **第十七項**  第十二項から前項までに定めるもののほか、第十二項又は第十三項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-89-2/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-17</sup>
  Beyond what is provided for in paragraph (12) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (12) or (13) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-89-2/par-1: 揮発油税法第五条第一項 → e-Gov law 332AC0000000055, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-89-2/par-1: 地方揮発油税法第五条第一項 → e-Gov law 330AC0000000104, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-89-2/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-89-2/par-2: 前項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-3: 第一項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-4: 第一項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-4: この条 → 租税特別措置法 第八十九条の二 (Article 89-2), art-89-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2 · https://japanlaw.org/l/332AC0000000026/art-89-2
- art-89-2/par-4: この項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-4: 第二十六条 → 租税特別措置法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-26 · https://japanlaw.org/l/332AC0000000026/art-26
- art-89-2/par-4: 第二十五条第一号 → 租税特別措置法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-1
- art-89-2/par-5: 前項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-6: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-7: 揮発油税法第十四条第四項 → e-Gov law 332AC0000000055, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection
- art-89-2/par-7: 租税特別措置法第八十九条の二第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-7: 前項 → 租税特別措置法 第八十九条の二第六項 (Article 89-2, paragraph (6)), art-89-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
- art-89-2/par-8: 揮発油税法第十四条第六項 → e-Gov law 332AC0000000055, 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — not held in this collection
- art-89-2/par-8: 第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-8: 第八項 → e-Gov law 332AC0000000055, 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — not held in this collection
- art-89-2/par-8: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-9: 揮発油税法第十四条第六項 → e-Gov law 332AC0000000055, 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — not held in this collection
- art-89-2/par-9: 第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-9: 第八項 → e-Gov law 332AC0000000055, 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — not held in this collection
- art-89-2/par-9: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-89-2/par-9: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-2/par-9: 前項 → 租税特別措置法 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
- art-89-2/par-10: 揮発油税法第十三条の二 → e-Gov law 332AC0000000055, 第十三条の二 (Article 13-2), art-13-2 — not held in this collection
- art-89-2/par-10: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-2/par-10: 第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-89-2/par-10: 地方揮発油税法第十四条の二 → e-Gov law 330AC0000000104, 第十四条の二 (Article 14-2), art-14-2 — not held in this collection
- art-89-2/par-10: 第七十四条の八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/ja/national-tax-general-rules-act/art-74-10 · https://japanlaw.org/l/337AC0000000066/art-74-10
- art-89-2/par-10: 第七十四条の八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/ja/national-tax-general-rules-act/art-74-11 · https://japanlaw.org/l/337AC0000000066/art-74-11
- art-89-2/par-10: 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/ja/national-tax-general-rules-act/art-74-13 · https://japanlaw.org/l/337AC0000000066/art-74-13
- art-89-2/par-10: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-2/par-10: 第七十四条の八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/ja/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8
- art-89-2/par-10: 第七十四条の八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/ja/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9
- art-89-2/par-10: 租税特別措置法第八十九条の二第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-11: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-2/par-11: 揮発油税法第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-89-2/par-11: 同法第二十八条第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-89-2/par-11: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-2/par-11: 国税通則法第百二十八条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128
- art-89-2/par-11: 第二号 → 国税通則法 第百二十八条第一項第二号 (Article 128, paragraph (1), item (ii)), art-128/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-128/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-2
- art-89-2/par-11: 第百三十条 → 国税通則法 第百三十条 (Article 130), art-130 — https://japanlaw.org/ja/national-tax-general-rules-act/art-130 · https://japanlaw.org/l/337AC0000000066/art-130
- art-89-2/par-11: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-2/par-11: 第三号 → 国税通則法 第百二十八条第一項第三号 (Article 128, paragraph (1), item (iii)), art-128/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3
- art-89-2/par-11: 前項 → 租税特別措置法 第八十九条の二第十項 (Article 89-2, paragraph (10)), art-89-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10
- art-89-2/par-12: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-12: 第六項 → 租税特別措置法 第八十九条の二第六項 (Article 89-2, paragraph (6)), art-89-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
- art-89-2/par-12/item-2: 前号 → 租税特別措置法 第八十九条の二第十二項第一号 (Article 89-2, paragraph (12), item (i)), art-89-2/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-1
- art-89-2/par-13: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-13: 第八項 → 租税特別措置法 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
- art-89-2/par-14: 前項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-14: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-15: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-15: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-16: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-16: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-17: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-17: 前項 → 租税特別措置法 第八十九条の二第十六項 (Article 89-2, paragraph (16)), art-89-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16
- art-89-2/par-17: 第十二項 → 租税特別措置法 第八十九条の二第十二項 (Article 89-2, paragraph (12)), art-89-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12

## Cited by

18 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第八十八条の七第二項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2
- 租税特別措置法 第八十九条の二第二項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2
- 租税特別措置法 第八十九条の二第三項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-3
- 租税特別措置法 第八十九条の二第四項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- 租税特別措置法 第八十九条の二第五項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-5
- 租税特別措置法 第八十九条の二第六項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
- 租税特別措置法 第八十九条の二第七項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-7
- 租税特別措置法 第八十九条の二第八項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
- 租税特別措置法 第八十九条の二第九項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-9
- 租税特別措置法 第八十九条の二第十項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10
- 租税特別措置法 第八十九条の二第十一項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-11
- 租税特別措置法 第八十九条の二第十二項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12
- 租税特別措置法 第八十九条の二第十二項第二号（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- 租税特別措置法 第八十九条の二第十三項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- 租税特別措置法 第八十九条の二第十四項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-14
- 租税特別措置法 第八十九条の二第十五項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-15
- 租税特別措置法 第八十九条の二第十六項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16
- 租税特別措置法 第八十九条の二第十七項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-17

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## 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-20261007T211206-237, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-238, 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