# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の二 (Article 90-2) - 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: 第九十条の二 (Article 90-2)（引取りに係るみなし揮発油の特定用途免税） — address `art-90-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-2 - 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. --- ### 第九十条の二（引取り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 Taken Out caption: machine translation, not official art-90-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2 · https://japanlaw.org/l/332AC0000000026/art-90-2 **第一項** 第八十八条の六第二項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、前条第一項に規定する用途に供す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、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定めるところにより、納税地の所轄税関長の承認を受けて当該みなし揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。 art-90-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1 In the case where a person intends to take out of a bonded area, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2) (referred to as "deemed gasoline" in this Article), those that are to be used for the use prescribed in paragraph (1) of the preceding Article and that meet the standards specified by Cabinet Order according to that use, when the person intending to take them out takes out that deemed gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted. machine translation, not official **第二項** 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前項の規定の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に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前項の規定の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に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前項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に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。 art-90-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2 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 deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, 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 deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively. machine translation, not official **第三項** 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同項の場所に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同項の場所に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同項の場所に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。 art-90-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-3 A person who has brought the deemed gasoline referred to in the preceding paragraph into the place referred to in that 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 the deemed gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph, 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. machine translation, not official **第四項** 揮発油税法第十四条の三第二項及び第四項の規定は第一項の承認について、同条第七項及び第八項の規定は第一項の承認を受けて引き取つたみなし揮発油で、税関長が指定した期限内に前条第一項に規定する用途に供しようとする場所に移入されたことの証明書の提出がないものについて、それぞれ準用する。この場合において、同法第十四条の三第七項中「揮発油税」とあるのは、「揮発油税及び地方揮発油税」と読み替えるものとする。 art-90-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-4 The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to deemed gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax". machine translation, not official **第五項** 前条第十二項及び第十三項の規定は、第一項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に移入した者について準用する。 art-90-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-5 The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought deemed gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - art-90-2/par-1: 前条第一項 → 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-90-2/par-1: 第八十八条の六第二項 → 租税特別措置法 第八十八条の六第二項 (Article 88-6, paragraph (2)), art-88-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2 - art-90-2/par-1: この条 → 租税特別措置法 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2 · https://japanlaw.org/l/332AC0000000026/art-90-2 - art-90-2/par-2: 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-90-2/par-2: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection - art-90-2/par-2: 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-90-2/par-2: 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-90-2/par-2: 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-90-2/par-2: 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-90-2/par-2: 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-90-2/par-2: 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-90-2/par-2: 前条第一項 → 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-90-2/par-2: 前項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1 - art-90-2/par-3: 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-90-2/par-3: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection - art-90-2/par-3: 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-90-2/par-3: 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-90-2/par-3: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection - art-90-2/par-3: 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-90-2/par-3: 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-90-2/par-3: 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-90-2/par-3: 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-90-2/par-3: 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-90-2/par-3: 前項 → 租税特別措置法 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2 - art-90-2/par-4: 揮発油税法第十四条の三第二項 → e-Gov law 332AC0000000055, 第十四条の三第二項 (Article 14-3, paragraph (2)), art-14-3/par-2 — not held in this collection - art-90-2/par-4: 第四項 → e-Gov law 332AC0000000055, 第十四条の三第四項 (Article 14-3, paragraph (4)), art-14-3/par-4 — not held in this collection - art-90-2/par-4: 同条第七項 → e-Gov law 332AC0000000055, 第十四条の三第七項 (Article 14-3, paragraph (7)), art-14-3/par-7 — not held in this collection - art-90-2/par-4: 第八項 → e-Gov law 332AC0000000055, 第十四条の三第八項 (Article 14-3, paragraph (8)), art-14-3/par-8 — not held in this collection - art-90-2/par-4: 前条第一項 → 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-90-2/par-4: 第一項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1 - art-90-2/par-5: 同条第一項 → 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-90-2/par-5: 第一項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1 - art-90-2/par-5: 前条第十二項 → 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-90-2/par-5: 第十三項 → 租税特別措置法 第九十条第十三項 (Article 90, paragraph (13)), 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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 第九十条の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-3 - 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 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-240, 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