# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の六 (Article 90-6) - 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: 第九十条の六 (Article 90-6)（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） — address `art-90-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-6 - 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. --- ### 第九十条の六（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） — Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries caption: machine translation, not official art-90-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6 · https://japanlaw.org/l/332AC0000000026/art-90-6 **第一項** 農林漁業を営む者が、令和十年三月三十一日までに、課税済みの原油等から本邦において製造された関税定率法別表第二七一〇・一九号の一の（三）のＡ又は第二七一〇・二〇号の一の（四）のＡに掲げる重油（同表第二七一〇・一九号の一の（三）のＡの（ａ）若しくは（ｃ）又は第二七一〇・二〇号の一の（四）のＡの（ａ）若しくは（ｃ）に掲げる重油については、農林漁業の用に供するものに限る。）を農林漁業の用に供するため政令で定める方法により購入した場合には、政令で定めるところにより、その購入した重油につき、第九十条の三の二第一号に規定する税率により算出した石油石炭税額に相当する金額を当該重油の製造者に（当該重油の製造者が当該重油の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該重油の製造者が当該石油石炭税を納付したものとみなして、当該重油の製造者に）還付する。 art-90-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 In the case where a person engaged in agriculture, forestry or fisheries purchases, by March 31, 2028, by the method specified by Cabinet Order, heavy oil listed in subheading 2710.19 1 (3) A or 2710.20 1 (4) A of the Appended Table of the Customs Tariff Act manufactured in Japan from taxed crude oil, etc. (for heavy oil listed in subheading 2710.19 1 (3) A (a) or (c) or 2710.20 1 (4) A (a) or (c) of that Table, limited to that to be used for agriculture, forestry or fisheries) for use for agriculture, forestry or fisheries, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the heavy oil so purchased is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of that heavy oil (or, in the case where the manufacturer of that heavy oil is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that heavy oil, to the manufacturer of that heavy oil, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.). machine translation, not official **第二項** 石油石炭税法第十八条の二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、前項に規定する方法により購入された重油を同項に規定する用途に供する者について準用する。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六第六項及び第七項」と、国税通則法第七十四条の五第四号イ中「石油石炭税法第二十一条（記帳義務）に規定する者」とあるのは「租税特別措置法第九十条の六第一項に規定する方法により購入された重油（以下この号において「重油」という。）を同法第九十条の六第一項に規定する用途に供する者」と、「これらの」とあるのは「その」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等をいう。以下この号において同じ。）」とあるのは「重油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油」と読み替えるものとする。 art-90-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-2 The provisions of Article 18-2 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 heavy oil purchased by the method prescribed in the preceding paragraph for the use prescribed in that paragraph. 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 90-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "the person prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "a person who uses heavy oil purchased by the method prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this item) for the use prescribed in Article 90-6, paragraph (1) of that Act", the phrase "these" in (a) of that item is deemed to be replaced with "that", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act; the same applies hereinafter in this item)" in (a) of that item is deemed to be replaced with "heavy oil"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil". machine translation, not official **第三項** 前項の規定により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方法により購入された重油を同項の用途に供する者は、同号イに規定する者とみなして、同法第百二十八条（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適用する。 art-90-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-3 A person who uses heavy oil purchased by the method referred to in the preceding paragraph for the use referred to in that paragraph, to whom the provisions of 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, is deemed to be the person prescribed in (a) of that item, and the provisions of 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 that Act apply to that person. machine translation, not official **第四項** 石油石炭税法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、第一項に規定する重油の製造者又は販売業者について準用する。この場合において、石油石炭税法第二十一条中「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六第一項に規定する重油（以下この条において「重油」という。）の製造者又は販売業者」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取り」とあるのは「重油の製造、購入、貯蔵又は販売」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「重油（租税特別措置法第九十条の六第一項に規定する重油」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「重油」と読み替えるものとする。 art-90-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-4 The provisions of 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 manufacturer or seller of the heavy oil prescribed in paragraph (1). In this case, 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 the Petroleum and Coal Tax Act is deemed to be replaced with "a manufacturer or seller of heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this Article)", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc." in that Article is deemed to be replaced with "the manufacture, purchase, storage or sale of heavy oil"; 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 "heavy oil (meaning heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil". machine translation, not official **第五項** 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重油の製造者又は販売業者（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適用する。 art-90-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-5 A manufacturer or seller of the heavy oil referred to in the preceding 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, is deemed to be, respectively, 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. machine translation, not official **第六項** 第一項の規定の適用を受けた重油は、同項に規定する方法により購入された日から二年以内に、同項に規定する用途以外の用途に供し、又はそ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務署長の承認を受けたときは、この限りでない。 art-90-6/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-6 Heavy oil to which the provisions of paragraph (1) have been applied must not, within two years from the day on which it was purchased by the method prescribed in that paragraph, be used for a use other than the use prescribed in that paragraph, or be transferred for use for a use other than that use; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the district director has been obtained pursuant to the provisions of Cabinet Order. machine translation, not official **第七項** 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重油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、税務署長は、これらの場合に該当することとなつた者から、当該重油について第一項の規定により還付を受けた金額に相当する石油石炭税を直ちに徴収する。 art-90-6/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-7 When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, the heavy oil 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 district director is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax equivalent to the amount refunded under the provisions of paragraph (1) with regard to that heavy oil. machine translation, not official **第八項** 第一項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。 art-90-6/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-8 No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1). machine translation, not official --- ## Cites - art-90-6/par-1: 第九十条の三の二第一号 → 租税特別措置法 第九十条の三の二第一項第一号 (Article 90-3-2, paragraph (1), item (i)), 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 - art-90-6/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-90-6/par-2: 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-90-6/par-2: 同法第四条第二項 → e-Gov law 353AC0000000025, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-90-6/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-90-6/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-90-6/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-90-6/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-90-6/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-90-6/par-2: 第七項 → 租税特別措置法 第九十条の六第七項 (Article 90-6, paragraph (7)), art-90-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-7 - art-90-6/par-2: 租税特別措置法第九十条の六第六項 → 租税特別措置法 第九十条の六第六項 (Article 90-6, paragraph (6)), art-90-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-6 - art-90-6/par-2: 前項 → 租税特別措置法 第九十条の六第一項 (Article 90-6, paragraph (1)), art-90-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 - art-90-6/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-90-6/par-3: 前項 → 租税特別措置法 第九十条の六第二項 (Article 90-6, paragraph (2)), art-90-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-2 - art-90-6/par-3: 同法第百二十八条 → 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-90-6/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-90-6/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-90-6/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-90-6/par-4: 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-90-6/par-4: 第二十二条 → e-Gov law 353AC0000000025, 第二十二条 (Article 22), art-22 — not held in this collection - art-90-6/par-4: 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-90-6/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-90-6/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-90-6/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-90-6/par-4: 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-90-6/par-4: 第一項 → 租税特別措置法 第九十条の六第一項 (Article 90-6, paragraph (1)), art-90-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 - art-90-6/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-90-6/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-90-6/par-5: 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-90-6/par-5: 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-90-6/par-5: 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-90-6/par-5: 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-90-6/par-5: 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-90-6/par-5: 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-90-6/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-90-6/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-90-6/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-90-6/par-5: 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-90-6/par-5: 前項 → 租税特別措置法 第九十条の六第四項 (Article 90-6, paragraph (4)), art-90-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-4 - art-90-6/par-6: 第一項 → 租税特別措置法 第九十条の六第一項 (Article 90-6, paragraph (1)), art-90-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 - art-90-6/par-7: 前項 → 租税特別措置法 第九十条の六第六項 (Article 90-6, paragraph (6)), art-90-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-6 - art-90-6/par-7: 第一項 → 租税特別措置法 第九十条の六第一項 (Article 90-6, paragraph (1)), art-90-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 - art-90-6/par-8: 第一項 → 租税特別措置法 第九十条の六第一項 (Article 90-6, paragraph (1)), art-90-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の六第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-2 - 租税特別措置法 第九十条の六第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-3 - 租税特別措置法 第九十条の六第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-4 - 租税特別措置法 第九十条の六第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-5 - 租税特別措置法 第九十条の六第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-6 - 租税特別措置法 第九十条の六第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-7 - 租税特別措置法 第九十条の六第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-8 - 租税特別措置法 第九十条の七第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1 - 租税特別措置法 第九十条の七第三項第五号 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-5 - 租税特別措置法 第九十条の七第三項第六号 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-6 --- ## 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-20261007T211206-242, 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