# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の三の二 (Article 90-3-2)

- 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: 第九十条の三の二 (Article 90-3-2)（地球温暖化対策のための石油石炭税の税率の特例） — address `art-90-3-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-3-2
- 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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### 第九十条の三の二（地球温暖化対策のための石油石炭税の税率の特例） — Special Provisions on the Petroleum and Coal Tax Rate for Global Warming Countermeasures
<sup>caption: machine translation, not official</sup>
<sup>art-90-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-2</sup>

    **第一項**  地球温暖化対策を推進する観点から、平成二十四年十月一日以後に原油、ガス状炭化水素若しくは石炭の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、石油石炭税法第九条の規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。
    <sup>art-90-3-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1</sup>
    From the viewpoint of promoting global warming countermeasures, the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped out from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, on or after October 1, 2012, is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act, the amount calculated at the tax rate specified in each of the following items according to the category listed in that item:
    <sup>machine translation, not official</sup>

      **一**  原油及び石油製品　一キロリットルにつき二千八百円
      <sup>art-90-3-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-1</sup>
      crude oil and petroleum products: 2,800 yen per kiloliter;
      <sup>machine translation, not official</sup>

      **二**  ガス状炭化水素　一トンにつき千八百六十円
      <sup>art-90-3-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-2</sup>
      gaseous hydrocarbons: 1,860 yen per ton;
      <sup>machine translation, not official</sup>

      **三**  石炭　一トンにつき千三百七十円
      <sup>art-90-3-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-2/par-1/item-3</sup>
      coal: 1,370 yen per ton.
      <sup>machine translation, not official</sup>

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## Cites
- art-90-3-2/par-1: 石油石炭税法第九条 → e-Gov law 353AC0000000025, 第九条 (Article 9), art-9 — not held in this collection

## Cited by

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

- 租税特別措置法 第九十条の三の三第一項（特定の用途に供する石炭に係る石油石炭税の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-1
- 租税特別措置法 第九十条の三の三第五項（特定の用途に供する石炭に係る石油石炭税の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-5
- 租税特別措置法 第九十条の三の四第一項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-1
- 租税特別措置法 第九十条の五第一項（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-1
- 租税特別措置法 第九十条の六第一項（特定の重油を農林漁業の用に供した場合の石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1

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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-20261007T211206-240, 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