# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の六の三 (Article 90-6-3) - 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: 第九十条の六の三 (Article 90-6-3)（非製品ガスに係る石油石炭税の還付） — address `art-90-6-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-6-3 - 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. --- ### 第九十条の六の三（非製品ガスに係る石油石炭税の還付） — Refund of Petroleum and Coal Tax on Non-Product Gas caption: machine translation, not official art-90-6-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-3 **第一項** 石油の備蓄の確保等に関する法律（昭和五十年法律第九十六号）第二条第五項に規定する石油精製業者（以下この条において「石油精製業者」という。）が、令和十年三月三十一日までに、政令で定める手続によりその製造場（同法第二十六条の規定による届出がされた製造場に限る。）の所在地を所轄する税務署長の承認を受けた製造場において課税済みの原料（課税済みの原油等又は石油調製品等その他政令で定めるもので石油石炭税課税済みのものをいう。以下この条において同じ。）から非製品ガス（関税定率法別表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、同表第二七一一・一二号に掲げるプロパン、同表第二七一一・一三号に掲げるブタンその他政令で定めるものの製造に伴い副次的に製造される同表第二七一一・二九号に掲げるその他のものであつて、販売（販売以外の授与を含む。）の用に供するもの以外のものをいう。以下この条において同じ。）を製造した場合には、政令で定めるところにより、その課税済みの原料から製造された非製品ガスにつき、当該課税済みの原料に係る石油石炭税額に相当する金額として政令で定めるところにより計算した金額を、当該石油精製業者に（当該石油精製業者が、当該非製品ガスの原料となつた原油又は石油製品に係る石油石炭税の納税者でない場合その他政令で定める場合にあつては、当該原油又は石油製品につき当該石油精製業者が当該石油石炭税を納付したものとみなして、当該石油精製業者に）還付する。 art-90-6-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1 In the case where a petroleum refiner prescribed in Article 2, paragraph (5) of the Oil Stockpiling Act (Act No. 96 of 1975) (referred to as a "petroleum refiner" in this Article) has, by March 31, 2028, manufactured non-product gas (meaning other things listed in subheading 2711.29 of the Appended Table of the Customs Tariff Act that are manufactured as by-products in the manufacture of petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of that Table, propane listed in subheading 2711.12 of that Table, butane listed in subheading 2711.13 of that Table and other things specified by Cabinet Order, other than those to be used for sale (including provision other than sale); the same applies hereinafter in this Article) from taxed raw materials (meaning taxed crude oil, etc., or petroleum preparations, etc. or other things specified by Cabinet Order, on which petroleum and coal tax has been imposed; the same applies hereinafter in this Article) at a manufacturing site for which it has obtained, through the procedures specified by Cabinet Order, the approval of the district director with jurisdiction over the location of that manufacturing site (limited to a manufacturing site for which notification under the provisions of Article 26 of that Act has been given), an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on those taxed raw materials, for the non-product gas manufactured from those taxed raw materials, is refunded pursuant to the provisions of Cabinet Order to that petroleum refiner (or, in the case where that petroleum refiner is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products that became the raw material of that non-product gas, or in any other case specified by Cabinet Order, to that petroleum refiner, by deeming that petroleum refiner to have paid that petroleum and coal tax on that crude oil or those petroleum products). machine translation, not official **第二項** 税務署長は、前項の承認の申請があつた場合において、同項に規定する製造場が非製品ガスの数量を適正に計測できない製造場であることその他の理由により、取締り上特に不適当と認められるときは、その承認を与えないことができる。 art-90-6-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-2 In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site prescribed in that paragraph is a manufacturing site where the quantity of non-product gas cannot be properly measured, or for any other reason, the district director may refuse to grant the approval. machine translation, not official **第三項** 税務署長は、取締り上必要があると認めるときは、政令で定めるところにより、課税済みの原料をその他の物品と区分して蔵置すべきことを命ずることができる。 art-90-6-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-3 When the district director finds it necessary for control purposes, the district director may, pursuant to the provisions of Cabinet Order, order that taxed raw materials be stored separately from other goods. 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その製造場について第一項に規定する承認を受けた石油精製業者について、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その製造場について同項に規定する承認を受けた石油精製業者に原料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その製造場について同項に規定する承認を受けた石油精製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の三第一項に規定する石油精製業者でその製造場につき同項の規定による承認を受けたもの」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「同項に規定する非製品ガスで当該製造場において製造されたものの製造又は移出」と、国税通則法第七十四条の五第四号イ中「これらの者」とあるのは「その者」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」とあるのは「非製品ガス（租税特別措置法第九十条の六の三第一項に規定する非製品ガス」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「非製品ガス」と、同号ニ中「イ又はロ」とあるのは「イ」と、「原油等」とあるのは「原料」と読み替えるものとする。 art-90-6-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/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 petroleum refiner that has obtained the approval prescribed in paragraph (1) for its manufacturing site, 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 raw materials to a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site or any other person found to have transactions, in connection with that person's business, with a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site, respectively. 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 petroleum refiner prescribed in Article 90-6-3, paragraph (1) of the Act on Special Measures Concerning Taxation that has obtained the approval under the provisions of that paragraph for its manufacturing site", 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 or shipment out of non-product gas prescribed in that paragraph manufactured at that manufacturing site"; the phrase "these persons" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "that person", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "non-product gas (meaning non-product gas prescribed in Article 90-6-3, 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 "non-product gas"; 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 "raw materials". 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石油精製業者（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石油精製業者に原料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石油精製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-90-6-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-5 The petroleum refiner referred to in the preceding 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 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) is 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 that refiner, and a person found to be obliged to transfer raw materials to the petroleum refiner referred to in the preceding paragraph or any other person found to have transactions with the petroleum refiner referred to in that paragraph in connection with that person's business, 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 **第六項** 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-90-6-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-6 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-90-6-3/par-1: 石油の備蓄の確保等に関する法律（昭和五十年法律第九十六号）第二条第五項 → e-Gov law 350AC0000000096, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-90-6-3/par-1: 同法第二十六条 → e-Gov law 350AC0000000096, 第二十六条 (Article 26), art-26 — not held in this collection - art-90-6-3/par-1: この条 → 租税特別措置法 第九十条の六の三 (Article 90-6-3), art-90-6-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-3 - art-90-6-3/par-2: 前項 → 租税特別措置法 第九十条の六の三第一項 (Article 90-6-3, paragraph (1)), art-90-6-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1 - art-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/par-4: 第一項 → 租税特別措置法 第九十条の六の三第一項 (Article 90-6-3, paragraph (1)), art-90-6-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1 - art-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/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-90-6-3/par-5: 前項 → 租税特別措置法 第九十条の六の三第四項 (Article 90-6-3, paragraph (4)), art-90-6-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-4 - art-90-6-3/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-90-6-3/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-90-6-3/par-6: 第一項 → 租税特別措置法 第九十条の六の三第一項 (Article 90-6-3, paragraph (1)), art-90-6-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の六の二第一項（石油アスファルト等に係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-1 - 租税特別措置法 第九十条の六の三第一項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-1 - 租税特別措置法 第九十条の六の三第二項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-2 - 租税特別措置法 第九十条の六の三第四項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-4 - 租税特別措置法 第九十条の六の三第五項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-5 - 租税特別措置法 第九十条の六の三第六項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-6 - 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 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-243, 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