# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の四の二 (Article 90-4-2) - 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: 第九十条の四の二 (Article 90-4-2)（引取りに係る特定石炭の免税） — address `art-90-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-4-2 - 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. --- ### 第九十条の四の二（引取りに係る特定石炭の免税） — Exemption from Tax for Specified Coal Taken Out caption: machine translation, not official art-90-4-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2 **第一項** 石炭のうち次に掲げるもの（以下この条において「特定石炭」という。）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手続により、納税地の所轄税関長の承認を受けて当該特定石炭を引き取るときは、当分の間、当該引取りに係る石油石炭税を免除する。 art-90-4-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1 In the case where a person intends to take out of a bonded area any of the following coal (referred to as "specified coal" in this Article), when the person intending to take it out takes out that specified coal with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being: machine translation, not official **一** 鉄鋼の製造に使用する石炭 art-90-4-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-1 coal used for the manufacture of iron and steel; machine translation, not official **二** コークスの製造に使用する石炭 art-90-4-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-2 coal used for the manufacture of coke; machine translation, not official **三** セメントの製造に使用する石炭 art-90-4-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1/item-3 coal used for the manufacture of cement. machine translation, not official **第二項** 石油石炭税法第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、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により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者及び同項の規定により石油石炭税の免除を受けた特定石炭の販売業者について、同法第七十四条の五第四号ニ、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により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた特定石炭の販売業者に特定石炭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により石油石炭税の免除を受けた特定石炭をその免除に係る用途に供する者又は同項の規定により石油石炭税の免除を受けた特定石炭の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、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の二第四項及び第五項」と、同法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の四の二第一項の規定により石油石炭税の免除を受けた石炭（以下この条において「特定石炭」という。）をその免除に係る用途に供する者及び特定石炭の販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定石炭」と、「、販売若しくは保税地域からの引取り」とあるのは「又は販売」と、国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「特定石炭（租税特別措置法第九十条の四の二第一項の規定により石油石炭税の免除を受けた石炭」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「特定石炭」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「特定石炭」と読み替えるものとする。 art-90-4-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-2 The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (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 uses specified coal exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer specified coal to a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4-2, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal' in this Article) for the use relating to that exemption and a seller of specified coal", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified coal (meaning coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "specified coal". machine translation, not official **第三項** 前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の特定石炭を同項の用途に供する者及び同項の特定石炭の販売業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は石油石炭税法第二十一条に規定する者とそれぞれみなして同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項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四号イ及びハに係る部分並びに第三号中同条第四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四号ニの規定が準用される同項の特定石炭を同項の用途に供する者又は同項の特定石炭の販売業者に特定石炭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特定石炭を同項の用途に供する者又は同項の特定石炭の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四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-90-4-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-3 A person who uses specified coal as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer specified coal to a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (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 (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively. machine translation, not official **第四項** 第一項の規定の適用を受けた特定石炭は、同項の承認を受けて当該特定石炭を引き取つた日から二年以内に、当該免除に係る用途以外の用途に供し、又はこれらの用途以外の用途に供するため譲渡してはならない。ただし、やむを得ない理由がある場合において、政令で定めるところにより税関長の承認を受けたときは、この限りでない。 art-90-4-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-4 Specified coal to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order. machine translation, not official **第五項** 前項ただし書の承認を受けたとき、又は当該承認を受けないで同項の特定石炭を同項に規定する用途以外の用途に供し、若しくはその用途以外の用途に供するため譲渡したときは、税関長は、これらの場合に該当することとなつた者から、当該特定石炭について第一項の規定により免除を受けた額の石油石炭税を直ちに徴収する。 art-90-4-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-5 When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that specified coal. machine translation, not official --- ## Cites - art-90-4-2/par-1: この条 → 租税特別措置法 第九十条の四の二 (Article 90-4-2), art-90-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2 - art-90-4-2/par-2: 石油石炭税法第十八条の二 → e-Gov law 353AC0000000025, 第十八条の二 (Article 18-2), art-18-2 — not held in this collection - art-90-4-2/par-2: 第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - art-90-4-2/par-2: 第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-4-2/par-2: 第一号 → e-Gov law 353AC0000000025, 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — not held in this collection - art-90-4-2/par-2: 第五項 → 租税特別措置法 第九十条の四の二第五項 (Article 90-4-2, paragraph (5)), art-90-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-5 - art-90-4-2/par-2: 租税特別措置法第九十条の四の二第四項 → 租税特別措置法 第九十条の四の二第四項 (Article 90-4-2, paragraph (4)), art-90-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-4 - art-90-4-2/par-2: 前項 → 租税特別措置法 第九十条の四の二第一項 (Article 90-4-2, paragraph (1)), art-90-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1 - art-90-4-2/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-90-4-2/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-90-4-2/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-90-4-2/par-2: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - art-90-4-2/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-90-4-2/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-90-4-2/par-3: 石油石炭税法第二十一条 → e-Gov law 353AC0000000025, 第二十一条 (Article 21), art-21 — not held in this collection - art-90-4-2/par-3: 石油石炭税法第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-4-2/par-3: 前項 → 租税特別措置法 第九十条の四の二第二項 (Article 90-4-2, paragraph (2)), art-90-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-2 - art-90-4-2/par-3: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - art-90-4-2/par-3: 第一号 → e-Gov law 353AC0000000025, 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — not held in this collection - art-90-4-2/par-3: 同法第二十四条 → e-Gov law 353AC0000000025, 第二十四条 (Article 24), art-24 — not held in this collection - art-90-4-2/par-3: 第五号 → e-Gov law 353AC0000000025, 第二十四条第一項第五号 (Article 24, paragraph (1), item (v)), art-24/par-1/item-5 — not held in this collection - art-90-4-2/par-3: 第二十五条第一項 → e-Gov law 353AC0000000025, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection - art-90-4-2/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-90-4-2/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-90-4-2/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-90-4-2/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-90-4-2/par-4: 第一項 → 租税特別措置法 第九十条の四の二第一項 (Article 90-4-2, paragraph (1)), art-90-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1 - art-90-4-2/par-5: 前項 → 租税特別措置法 第九十条の四の二第四項 (Article 90-4-2, paragraph (4)), art-90-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-4 - art-90-4-2/par-5: 第一項 → 租税特別措置法 第九十条の四の二第一項 (Article 90-4-2, paragraph (1)), art-90-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の四の二第一項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-1 - 租税特別措置法 第九十条の四の二第二項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-2 - 租税特別措置法 第九十条の四の二第三項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-3 - 租税特別措置法 第九十条の四の二第四項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-4 - 租税特別措置法 第九十条の四の二第五項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-5 - 租税特別措置法 第九十条の七第三項第三号 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-3 --- ## 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-20261007T211206-241, 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