# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の七 (Article 90-7)

- 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: 第九十条の七 (Article 90-7) — address `art-90-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-7
- 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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### 第九十条の七
<sup>art-90-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7 · https://japanlaw.org/l/332AC0000000026/art-90-7</sup>

    **第一項**  偽りその他不正の行為により第九十条の三の四第一項、第九十条の五第一項、第九十条の六第一項、第九十条の六の二第一項又は前条第一項の規定による還付を受け、又は受けようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-90-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1</sup>
    If a person has received or attempted to receive a refund under the provisions of Article 90-3-4, paragraph (1), Article 90-5, paragraph (1), Article 90-6, paragraph (1), Article 90-6-2, paragraph (1) or paragraph (1) of the preceding Article by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.
    <sup>machine translation, not official</sup>

    **第二項**  前項の犯罪に係る還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該還付金に相当する金額の三倍以下とすることができる。
    <sup>art-90-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-2</sup>
    If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.
    <sup>machine translation, not official</sup>

    **第三項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
    <sup>art-90-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3</sup>
    In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
    <sup>machine translation, not official</sup>

      **一**  第九十条の三の三第四項の規定に違反して同項の特定用途石炭を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
      <sup>art-90-7/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-1</sup>
      when a person, in violation of the provisions of Article 90-3-3, paragraph (4), has used the specified-use coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
      <sup>machine translation, not official</sup>

      **二**  第九十条の四第六項の規定に違反して同項の石油製品等を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
      <sup>art-90-7/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-2</sup>
      when a person, in violation of the provisions of Article 90-4, paragraph (6), has used the petroleum products, etc. referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred them for such a use;
      <sup>machine translation, not official</sup>

      **三**  第九十条の四の二第四項の規定に違反して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、又はこれに供するため譲渡したとき。
      <sup>art-90-7/par-3/item-3 · 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</sup>
      when a person, in violation of the provisions of Article 90-4-2, paragraph (4), has used the specified coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
      <sup>machine translation, not official</sup>

      **四**  第九十条の四の三第四項の規定に違反して同項の沖縄発電用特定石炭等を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
      <sup>art-90-7/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-4</sup>
      when a person, in violation of the provisions of Article 90-4-3, paragraph (4), has used the specified coal, etc. for power generation in Okinawa referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
      <sup>machine translation, not official</sup>

      **五**  第九十条の六第六項の規定に違反して同項の重油を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
      <sup>art-90-7/par-3/item-5 · 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</sup>
      when a person, in violation of the provisions of Article 90-6, paragraph (6), has used the heavy oil referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
      <sup>machine translation, not official</sup>

      **六**  偽りその他不正の行為により第九十条の六第一項に規定する重油を同項に規定する用途に供する目的以外の目的で同項に規定する方法により購入したとき。
      <sup>art-90-7/par-3/item-6 · 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</sup>
      when a person, by deception or other wrongful act, has purchased the heavy oil prescribed in Article 90-6, paragraph (1) by the method prescribed in that paragraph for a purpose other than the purpose of using it for the use prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **七**  第九十条の六の二第三項の規定による書類を提出せず、又は偽りの書類を提出したとき。
      <sup>art-90-7/par-3/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3/item-7</sup>
      when a person has failed to submit the documents under the provisions of Article 90-6-2, paragraph (3), or has submitted false documents.
      <sup>machine translation, not official</sup>

    **第四項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項又は前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して前三項の罰金刑を科する。
    <sup>art-90-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-4</sup>
    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the preceding three paragraphs.
    <sup>machine translation, not official</sup>

    **第五項**  前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
    <sup>art-90-7/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-5</sup>
    In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-90-7/par-1: 前条第一項 → 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-90-7/par-1: 第九十条の三の四第一項 → 租税特別措置法 第九十条の三の四第一項 (Article 90-3-4, paragraph (1)), art-90-3-4/par-1 — 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
- art-90-7/par-1: 第九十条の六の二第一項 → 租税特別措置法 第九十条の六の二第一項 (Article 90-6-2, paragraph (1)), art-90-6-2/par-1 — 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
- art-90-7/par-1: 第九十条の五第一項 → 租税特別措置法 第九十条の五第一項 (Article 90-5, paragraph (1)), art-90-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-1
- art-90-7/par-1: 第九十条の六第一項 → 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-90-7/par-2: 前項 → 租税特別措置法 第九十条の七第一項 (Article 90-7, paragraph (1)), art-90-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1
- art-90-7/par-3/item-1: 第九十条の三の三第四項 → 租税特別措置法 第九十条の三の三第四項 (Article 90-3-3, paragraph (4)), art-90-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-4
- art-90-7/par-3/item-2: 第九十条の四第六項 → 租税特別措置法 第九十条の四第六項 (Article 90-4, paragraph (6)), art-90-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-6
- art-90-7/par-3/item-3: 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-90-7/par-3/item-4: 第九十条の四の三第四項 → 租税特別措置法 第九十条の四の三第四項 (Article 90-4-3, paragraph (4)), art-90-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-4
- art-90-7/par-3/item-5: 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-90-7/par-3/item-6: 第九十条の六第一項 → 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-90-7/par-3/item-7: 第九十条の六の二第三項 → 租税特別措置法 第九十条の六の二第三項 (Article 90-6-2, paragraph (3)), art-90-6-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-3
- art-90-7/par-4: 前項 → 租税特別措置法 第九十条の七第三項 (Article 90-7, paragraph (3)), art-90-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-3
- art-90-7/par-4: 第一項 → 租税特別措置法 第九十条の七第一項 (Article 90-7, paragraph (1)), art-90-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1
- art-90-7/par-4: 前三項 → 租税特別措置法 第九十条の七第二項 (Article 90-7, paragraph (2)), art-90-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-2
- art-90-7/par-5: 前項 → 租税特別措置法 第九十条の七第四項 (Article 90-7, paragraph (4)), art-90-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-4
- art-90-7/par-5: 第一項 → 租税特別措置法 第九十条の七第一項 (Article 90-7, paragraph (1)), art-90-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-1

## Cited by

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

- 租税特別措置法 第九十条の七第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-2
- 租税特別措置法 第九十条の七第四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-4
- 租税特別措置法 第九十条の七第五項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-7/par-5

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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-20261007T211206-243, 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