# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Article 90)

- 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: 第九十条 (Article 90)（移出に係るみなし揮発油の特定用途免税） — address `art-90`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90
- 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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### 第九十条（移出に係るみなし揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Deemed Gasoline Shipped Out
<sup>caption: machine translation, not official</sup>
<sup>art-90 · https://japanlaw.org/ja/special-taxation-measures-act/art-90 · https://japanlaw.org/l/332AC0000000026/art-90</sup>

  **第一項**  揮発油の製造者が、第八十八条の六の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）のうち、塗料の製造用その他の政令で定める用途に供されるものでその用途に応じ政令で定める規格を有するものを、その製造場から当該用途に供する場所へ移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
  <sup>art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1</sup>
  In the case where a manufacturer of gasoline ships out, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6 (referred to as "deemed gasoline" in this Article), those that are to be used for the manufacture of paint or other uses specified by Cabinet Order and that meet the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where they are used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、同項の移出をした揮発油の製造者が、当該移出を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みなし揮発油の移出に関する明細書並びに当該みなし揮発油が前項に規定する規格を有するものであること及び当該みなし揮発油が同項に規定する用途に供する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しない場合には、適用しない。
  <sup>art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2</sup>
  The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in 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 made that shipment out, a written statement concerning the shipment out of that deemed gasoline and the documents specified by Cabinet Order as documents proving that the deemed gasoline meets the standards prescribed in the preceding paragraph and that the deemed gasoline has been brought into a place where it is used for the use prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  揮発油税法第十四条第三項及び第四項の規定は、前項の場合について準用する。
  <sup>art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3</sup>
  The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第四項**  揮発油税法第十四条第七項及び第二十四条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第一項の規定の適用を受けたみなし揮発油を移入した者について、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同項の規定の適用を受けたみなし揮発油を移入した者にみなし揮発油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同項の規定の適用を受けたみなし揮発油を移入した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。
  <sup>art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4</sup>
  The provisions of Article 14, paragraph (7) and Article 24 of the 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 a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied, 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 deemed gasoline to a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定により揮発油税法第十四条第七項及び第二十四条並びに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前項のみなし揮発油を移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに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、前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みなし揮発油を移入した者にみなし揮発油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同項のみなし揮発油を移入した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-90/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/art-90/par-5</sup>
  A person who has brought in the deemed gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and 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 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (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 deemed gasoline to a person who has brought in the deemed gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the deemed gasoline referred to in that paragraph 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 the preceding 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>

  **第六項**  第一項の規定に該当するみなし揮発油の移入をした同項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、同項の移出をした揮発油の製造者が、当該みなし揮発油につき、当該移出を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みなし揮発油の移出に関する明細書を添付し、かつ、政令で定めるところにより、当該みなし揮発油が第一項に規定する規格を有するものであること及び当該みなし揮発油が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、第二項の規定にかかわらず、第一項の規定を適用する。
  <sup>art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6</sup>
  In the case where the place prescribed in paragraph (1) into which deemed gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that deemed gasoline, attached a written statement concerning the shipment out of that deemed gasoline 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 made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the deemed gasoline meets the standards prescribed in paragraph (1) and that the deemed gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):
  <sup>machine translation, not official</sup>

    **一**  当該みなし揮発油を移出した者と当該みなし揮発油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-90/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-1</sup>
    the place into which the deemed gasoline has been brought, in the case where the person who shipped out that deemed gasoline and the person who brought that deemed gasoline 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、当該揮発油の製造者が移出する当該みなし揮発油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-90/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2</sup>
    beyond what falls under the provisions of the preceding item, a place into which the deemed gasoline shipped out by the manufacturer of that gasoline is 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>

  **第七項**  第四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みなし揮発油を継続して移入する場所であり、かつ、当該みなし揮発油を移入する者が、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-90/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7</sup>
  In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the deemed gasoline prescribed in that paragraph is continuously brought, and the person bringing in that deemed gasoline 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>

  **第八項**  第六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-90/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/art-90/par-8</sup>
  In the case where an application for the approval referred to in paragraph (6), 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>

  **第九項**  税務署長は、第六項第二号又は第七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-90/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/art-90/par-9</sup>
  When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), 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>

  **第十項**  第六項第二号又は第七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-90/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10</sup>
  When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) 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>

  **第十一項**  第六項から前項までに定めるもののほか、第六項又は第七項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-90/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/art-90/par-11</sup>
  Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第十二項**  第一項の規定の適用を受けたみなし揮発油を移入した者が当該みなし揮発油を同項の規定の適用に係る用途以外の用途に消費し、又は譲り渡したときは、当該移入した場所を揮発油の製造場と、当該消費又は譲渡を移出と、その者を揮発油の製造者とみなして、揮発油税法及び地方揮発油税法を適用する。この場合における課税標準は、揮発油税法第八条第一項の規定にかかわらず、当該みなし揮発油の数量とし、同法第十条第一項に規定する申告書（地方揮発油税法第七条第一項の規定によるものを含む。）は、揮発油税法第十条第一項の規定にかかわらず、その消費し、又は譲り渡した日から十日以内に提出し、当該揮発油税及び地方揮発油税は、当該申告書の提出期限内に、国に納付しなければならない。
  <sup>art-90/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12</sup>
  When a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied consumes that deemed gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that deemed gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.
  <sup>machine translation, not official</sup>

  **第十三項**  前項の規定による譲渡が、政令で定めるところにより、当該移入した場所の所在地の所轄税務署長の承認を受け、当該移入に係るみなし揮発油の用途と同一の用途に供するため行われるときは、当該譲渡に係るみなし揮発油については、当該移入した場所を揮発油の製造場と、当該譲渡を移出と、当該移入した者を揮発油の製造者とみなして、同項後段の規定にかかわらず、第一項から第三項までの規定を適用する。
  <sup>art-90/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/art-90/par-13</sup>
  When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the deemed gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the deemed gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the deemed gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.
  <sup>machine translation, not official</sup>

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## Cites
- art-90/par-1: 第八十八条の六 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- art-90/par-1: この条 → 租税特別措置法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/special-taxation-measures-act/art-90 · https://japanlaw.org/l/332AC0000000026/art-90
- art-90/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-90/par-2: 前項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-3: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- art-90/par-3: 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-90/par-3: 前項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-90/par-4: 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-90/par-4: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90/par-4: 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-90/par-4: 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-90/par-4: 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-90/par-4: 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-90/par-4: 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-90/par-4: 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-90/par-4: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-5: 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-90/par-5: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90/par-5: 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-90/par-5: 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-90/par-5: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-90/par-5: 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-90/par-5: 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-90/par-5: 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-90/par-5: 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-90/par-5: 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-90/par-5: 前項 → 租税特別措置法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
- art-90/par-6: 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-90/par-6: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-6: 第二項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-90/par-6/item-2: 前号 → 租税特別措置法 第九十条第六項第一号 (Article 90, paragraph (6), item (i)), art-90/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-1
- art-90/par-7: 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-90/par-7: 第四項 → 租税特別措置法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
- art-90/par-8: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-8: 前項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-9: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-9: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-10: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-10: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-11: 前項 → 租税特別措置法 第九十条第十項 (Article 90, paragraph (10)), art-90/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10
- art-90/par-11: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-11: 第六項 → 租税特別措置法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
- art-90/par-12: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-90/par-12: 同法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-90/par-12: 地方揮発油税法第七条第一項 → e-Gov law 330AC0000000104, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-90/par-12: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-13: 前項 → 租税特別措置法 第九十条第十二項 (Article 90, paragraph (12)), art-90/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2

## Cited by

19 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 第九十条第一項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- 租税特別措置法 第九十条第二項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- 租税特別措置法 第九十条第三項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3
- 租税特別措置法 第九十条第四項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
- 租税特別措置法 第九十条第五項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/art-90/par-5
- 租税特別措置法 第九十条第六項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
- 租税特別措置法 第九十条第六項第二号（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- 租税特別措置法 第九十条第七項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- 租税特別措置法 第九十条第八項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/art-90/par-8
- 租税特別措置法 第九十条第九項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/art-90/par-9
- 租税特別措置法 第九十条第十項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10
- 租税特別措置法 第九十条第十一項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/art-90/par-11
- 租税特別措置法 第九十条第十二項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
- 租税特別措置法 第九十条第十三項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/art-90/par-13
- 租税特別措置法 第九十条の二第一項（引取りに係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
- 租税特別措置法 第九十条の二第二項（引取りに係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2
- 租税特別措置法 第九十条の二第四項（引取りに係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-4
- 租税特別措置法 第九十条の二第五項（引取りに係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-5

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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-20261007T211206-239, 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