# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節 (Chapter 6, Section 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: 第三節 (Chapter 6, Section 3) — address `ch-6/sec-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-6/sec-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.
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## 第三節 揮発油税法及び地方揮発油税法の特例 — Section 3 Special Provisions of the Gasoline Tax Act and the Local Gasoline Tax Act
heading: machine translation, not official
ch-6/sec-3 · https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3
### 第八十八条の五（用語の意義） — Meanings of the Terms
caption: machine translation, not official
art-88-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-5 · https://japanlaw.org/l/332AC0000000026/art-88-5
**第一項** この節において「揮発油」とは、揮発油税法第二条第一項に規定する揮発油（同法第六条又は次条の規定により揮発油とみなされる物を含む。）をいう。
art-88-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-5/par-1
The term "gasoline" as used in this Section means gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 of that Act or the following Article).
machine translation, not official
### 第八十八条の六（みなし揮発油等の特例） — Special Provisions on Deemed Gasoline, etc.
caption: machine translation, not official
art-88-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
**第一項** 炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素を含む。）と揮発油以外の物（揮発油税法第十六条又は第十六条の二に規定する揮発油のうち灯油に該当するものを含む。）とを混和して、揮発油（同法第二条第一項に規定する揮発油に限る。）以外の炭化水素油（炭化水素以外の物を含有するものを含み、温度十五度において〇・八七六二以下の比重を有するもののうち、政令で定める分留性状の試験方法による九十パーセント留出温度が二百六十七度以下で、当該試験方法による初留点が温度百十度までの範囲内で政令で定める温度未満のものに限る。以下この条において「揮発油類似品」という。）とした場合（同法第六条の規定に該当する場合を除く。）は、当該混和を製造とみなし、当該揮発油類似品を揮発油とみなして、揮発油税法、地方揮発油税法及び国税通則法を適用する。
art-88-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-1
In the case where hydrocarbon oil (including a mixture of hydrocarbons and other substances or a single hydrocarbon) is blended with anything other than gasoline (including gasoline prescribed in Article 16 or Article 16-2 of the Gasoline Tax Act that falls under kerosene) to make hydrocarbon oil other than gasoline (limited to gasoline prescribed in Article 2, paragraph (1) of that Act) (including that containing anything other than hydrocarbons, and limited to that which, out of those having a specific gravity of 0.8762 or less at a temperature of 15 degrees, has a 90 percent distillation temperature of 267 degrees or less under the test method for distillation characteristics specified by Cabinet Order and an initial boiling point under that test method of less than the temperature specified by Cabinet Order within the range up to a temperature of 110 degrees; referred to as a "gasoline-like product" in this Article) (excluding the case falling under the provisions of Article 6 of that Act), the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the blending to be manufacture and deeming the gasoline-like product to be gasoline.
machine translation, not official
**第二項** 揮発油類似品（揮発油税法第六条の規定により揮発油とみなされるものを除く。以下この項において同じ。）が保税地域から引き取られる場合には、当該揮発油類似品を揮発油とみなし、当該揮発油類似品を引き取る者を揮発油を引き取る者とみなして、揮発油税法、地方揮発油税法及び国税通則法を適用する。
art-88-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2
In the case where a gasoline-like product (excluding that deemed to be gasoline pursuant to the provisions of Article 6 of the Gasoline Tax Act; the same applies in this paragraph) is taken out of a bonded area, the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the gasoline-like product to be gasoline and deeming the person taking out the gasoline-like product to be a person taking out gasoline.
machine translation, not official
### 第八十八条の七（バイオエタノール等揮発油に係る課税標準の特例） — Special Provisions on the Tax Base for Gasoline Blended with Bioethanol, etc.
caption: machine translation, not official
art-88-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7 · https://japanlaw.org/l/332AC0000000026/art-88-7
**第一項** 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項に規定する揮発油生産業者が、次のいずれかに掲げる物品（当該物品であることにつき、第五項又は第六項の規定により経済産業大臣が証明したものに限る。以下この項及び第九項において「証明済バイオエタノール等」という。）と揮発油（次に掲げる物品のうち証明済バイオエタノール等以外のもの又は次に掲げる物品以外のアルコール含有物若しくはエチル―ターシャリ―ブチルエーテルを混和して製造した揮発油を除く。）とを混和して製造した揮発油であつて同法第十三条に規定する揮発油規格に適合するもの（以下この条において「バイオエタノール等揮発油」という。）を、令和十年三月三十一日までに、その製造場（政令で定める場所を除く。）から移出する場合における当該バイオエタノール等揮発油に係る揮発油税法第八条第一項の規定の適用については、当該バイオエタノール等揮発油の数量から当該バイオエタノール等揮発油に混和された第一号及び第二号に掲げる物品に含まれるエタノール並びに当該バイオエタノール等揮発油に混和された第三号に掲げる物品の原料となつたエタノールの数量に相当する数量を控除した数量を当該製造場から移出した揮発油の数量とみなして、同項の規定を適用する。
art-88-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
With regard to the application of the provisions of Article 8, paragraph (1) of the Gasoline Tax Act to gasoline blended with bioethanol, etc. in the case where a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act ships out, by March 31, 2028, from its manufacturing site (excluding a place specified by Cabinet Order), gasoline that it has manufactured by blending any of the goods listed in the following items (limited to goods certified by the Minister of Economy, Trade and Industry pursuant to the provisions of paragraph (5) or paragraph (6) as being those goods; referred to as "certified bioethanol, etc." in this paragraph and paragraph (9)) with gasoline (excluding gasoline manufactured by blending, out of the goods listed in the following items, those other than certified bioethanol, etc., or alcohol-containing substances or ethyl tertiary-butyl ether other than the goods listed in the following items), and that conforms to the gasoline standards prescribed in Article 13 of that Act (referred to as "gasoline blended with bioethanol, etc." in this Article), the provisions of that paragraph apply by deeming the quantity obtained by deducting, from the quantity of that gasoline blended with bioethanol, etc., the quantity equivalent to the quantity of the ethanol contained in the goods listed in items (i) and (ii) blended into that gasoline blended with bioethanol, etc. and of the ethanol that became the raw material of the goods listed in item (iii) blended into that gasoline blended with bioethanol, etc., to be the quantity of gasoline shipped out from that manufacturing site:
machine translation, not official
**一** バイオエタノール（アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃性天然ガス及び石炭並びにこれらから製造されるものを除く。）から製造されたものをいい、同号に掲げる物品に該当するものを除く。第五項、第六項及び第九項において同じ。）
art-88-7/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
bioethanol (meaning, out of alcohol (meaning alcohol prescribed in Article 2, paragraph (1) of the Ethanol Business Act (Act No. 36 of 2000); the same applies in the following item), that manufactured from organic matter derived from animals or plants (excluding crude oil, petroleum gas, combustible natural gas and coal, and things manufactured from them), and excluding that falling under the goods listed in that item; the same applies in paragraphs (5), (6) and (9));
machine translation, not official
**二** カーボンリサイクルエタノール（アルコールのうち、廃棄物の処分その他の行為により発生したガスに含まれる炭素の酸化物又は大気中の炭素の酸化物を用いて製造されたものであつて財務省令で定めるものをいう。第五項及び第六項において同じ。）
art-88-7/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
carbon-recycled ethanol (meaning, out of alcohol, that manufactured using carbon oxides contained in gas generated through the disposal of waste or other acts, or carbon oxides in the atmosphere, which is specified by Order of the Ministry of Finance; the same applies in paragraphs (5) and (6));
machine translation, not official
**三** エチル―ターシャリ―ブチルエーテル（前二号に掲げる物品以外のアルコール含有物を原料の一部としたものを除く。第五項及び第六項において同じ。）
art-88-7/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
ethyl tertiary-butyl ether (excluding that using, as part of its raw materials, alcohol-containing substances other than the goods listed in the preceding two items; the same applies in paragraphs (5) and (6)).
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者（次項前段の届出をした者に限る。）が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書（地方揮発油税法第七条第一項の規定によるものを含み、揮発油税法第十条第一項に規定する期限内に提出するものに限る。第八十九条の二第二項、第八十九条の三第二項及び第六項並びに第九十条第二項及び第六項において同じ。）に当該揮発油の移出に関する明細書を添付する場合に限り、適用する。
art-88-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2
The provisions of the preceding paragraph apply only in the case where the manufacturer of the gasoline that made the shipment out referred to in that paragraph (limited to a person who has given the notification referred to in the first sentence of the following paragraph) attaches a written statement concerning the shipment out of that gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made the shipment out (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act, and limited to a return filed within the time limit prescribed in Article 10, paragraph (1) of the Gasoline Tax Act; the same applies in Article 89-2, paragraph (2), Article 89-3, paragraphs (2) and (6) and Article 90, paragraphs (2) and (6)).
machine translation, not official
**第三項** 第一項の規定の適用を受けようとする者は、政令で定めるところにより、同項の規定の適用を受けようとする製造場ごとに、製造場の所在地その他の政令で定める事項を当該製造場の所在地の所轄税務署長に届け出なければならない。同項の規定の適用を受けることをやめようとする場合も、また同様とする。
art-88-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
A person who seeks the application of the provisions of paragraph (1) must, pursuant to the provisions of Cabinet Order, notify the district director with jurisdiction over the location of the manufacturing site of the location of the manufacturing site and other matters specified by Cabinet Order, for each manufacturing site for which the person seeks the application of the provisions of that paragraph. The same applies in the case where the person intends to cease receiving the application of the provisions of that paragraph.
machine translation, not official
**第四項** 前項後段の規定による届出があつた場合において、同項前段の規定による届出は、同項後段の届出があつた日の属する月の翌月末日までは、なおその効力を有する。
art-88-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4
In the case where a notification under the provisions of the second sentence of the preceding paragraph has been given, the notification under the provisions of the first sentence of that paragraph remains in force until the last day of the month following the month that includes the day on which the notification referred to in the second sentence of that paragraph was given.
machine translation, not official
**第五項** 第一項の規定の適用を受けようとする者又はバイオエタノール等揮発油を揮発油税法第十四条第一項の規定の適用を受けて移出する者は、政令で定めるところにより、バイオエタノール等揮発油の製造に係るバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルの混和を行おうとするときまでに、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けなければならない。ただし、当該混和に用いるバイオエタノール、カーボンリサイクルエタノール又はエチル―ターシャリ―ブチルエーテルが次項の規定により経済産業大臣が証明したものである場合は、この限りでない。
art-88-7/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
A person who seeks the application of the provisions of paragraph (1) or a person who ships out gasoline blended with bioethanol, etc. through the application of the provisions of Article 14, paragraph (1) of the Gasoline Tax Act must, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii), by the time the person is to blend the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether for the manufacture of gasoline blended with bioethanol, etc.; provided, however, that this does not apply in the case where the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether used for the blending has been certified by the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph.
machine translation, not official
**第六項** バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又はカーボンリサイクルエタノール若しくはエチル―ターシャリ―ブチルエーテルの製造者若しくは輸入者は、政令で定めるところにより、当該バイオエタノール、当該カーボンリサイクルエタノール又は当該エチル―ターシャリ―ブチルエーテルが第一項第一号、第二号又は第三号に掲げる物品に該当するものであることにつき、経済産業大臣の証明を受けることができる。
art-88-7/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc., or a manufacturer or importer of carbon-recycled ethanol or ethyl tertiary-butyl ether may, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii).
machine translation, not official
**第七項** 税務署長は、揮発油税又は地方揮発油税の取締り上必要があると認めるときは、バイオエタノール等揮発油の製造者に対し、その製造し、若しくは移出したバイオエタノール等揮発油の数量又は所持するバイオエタノール等揮発油の数量その他政令で定める事項について、報告を求めることができる。
art-88-7/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-7
When a district director finds it necessary for the control of gasoline tax or local gasoline tax, the district director may request a manufacturer of gasoline blended with bioethanol, etc. to report on the quantity of gasoline blended with bioethanol, etc. that it has manufactured or shipped out, or the quantity of gasoline blended with bioethanol, etc. in its possession, and other matters specified by Cabinet Order.
machine translation, not official
**第八項** 第一項の規定の適用がある場合における揮発油税法の規定の適用については、同法第八条第二項中「揮発油の数量」とあるのは「揮発油の数量（租税特別措置法（昭和三十二年法律第二十六号）第八十八条の七第一項の製造場において同項に規定するバイオエタノール等揮発油が消費される場合（第五条第一項本文の規定の適用がある場合に限る。）には、同法第八十八条の七第一項の製造場から移出した揮発油の数量とみなされる数量）」と、同法第十条第一項第四号中「第八条第一項」とあるのは「租税特別措置法第八十八条の七第一項のエタノールの数量に相当する数量及び第八条第一項」とする。
art-88-7/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8
With regard to the application of the provisions of the Gasoline Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the quantity of gasoline" in Article 8, paragraph (2) of that Act is deemed to be replaced with "the quantity of gasoline (in the case where gasoline blended with bioethanol, etc. prescribed in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) is consumed at the manufacturing site referred to in that paragraph (limited to the case where the provisions of the main clause of Article 5, paragraph (1) apply), the quantity deemed to be the quantity of gasoline shipped out from the manufacturing site referred to in Article 88-7, paragraph (1) of that Act)", and the phrase "Article 8, paragraph (1)" in Article 10, paragraph (1), item (iv) of that Act is deemed to be replaced with "the quantity equivalent to the quantity of ethanol referred to in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation and Article 8, paragraph (1)".
machine translation, not official
**第九項** 揮発油税法第二十四条及び第二十五条第二号並びに国税通則法第七十四条の五第二号（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バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者について、同法第七十四条の五第二号ハの規定はバイオエタノール等揮発油の製造者について、それぞれ準用する。この場合において、揮発油税法第二十四条中「揮発油の製造者若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「バイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は証明済バイオエタノール等（租税特別措置法第八十八条の七第一項第一号に掲げる物品に係るものを除く。）の製造者、輸入者若しくは販売業者」と、「揮発油の製造、」とあるのは「同項各号に掲げる物品の製造、」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）」とあるのは「物品（租税特別措置法第八十八条の七第一項各号に掲げる物品」と、同号ハ中「イに規定する者」とあるのは「バイオエタノール等揮発油の製造者又はイに規定する者」と、「揮発油又はロに規定する揮発油」とあるのは「物品」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
art-88-7/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
The provisions of Article 24 and Article 25, item (ii) of the Gasoline Tax Act and Article 74-5, item (ii) (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 transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in paragraph (1), item (i)), and the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis to a manufacturer of gasoline blended with bioethanol, etc., respectively. In this case, the phrase "a manufacturer or seller of gasoline, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in Article 24 of the Gasoline Tax Act is deemed to be replaced with "a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in Article 88-7, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation)", and the phrase "the manufacture of gasoline," in that Article is deemed to be replaced with "the manufacture of the goods listed in the items of that paragraph,"; the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "goods (meaning the goods listed in the items of Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "the person prescribed in (a)" in (c) of that item is deemed to be replaced with "a manufacturer of gasoline blended with bioethanol, etc. or the person prescribed in (a)", and the phrase "gasoline or the gasoline prescribed in (b)" in (c) of that item is deemed to be replaced with "goods"; in addition, the necessary technical replacement of terms is specified by Cabinet Order.
machine translation, not official
**第十項** 前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ロ及びニを除く。）の規定が準用される同項のバイオエタノールをバイオエタノール等揮発油の製造者に譲渡する者又は同項の証明済バイオエタノール等の製造者、輸入者若しくは販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とそれぞれみなして同法第二十八条第六号及び第二十九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二号イ及びハに係る部分並びに第三号中同条第二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二号ハの規定が準用される同項のバイオエタノール等揮発油の製造者は同号ハ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二号ハに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
art-88-7/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10
A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph, or a manufacturer, importer or seller of certified bioethanol, etc. as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (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 Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) and (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph to whom the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be the person prescribed in (c) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (c) of that Act) and Article 130 of that Act apply to that manufacturer, respectively.
machine translation, not official
**第十一項** 前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
art-88-7/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-11
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
### 第八十九条 〔削除 / repealed〕
art-89 · https://japanlaw.org/ja/special-taxation-measures-act/art-89 · https://japanlaw.org/l/332AC0000000026/art-89
**第一項** 削除
art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/art-89/par-1
### 第八十九条の二（石油化学製品の製造のため消費される揮発油の免税等） — Exemption from Tax for Gasoline Consumed for the Manufacture of Petrochemical Products, etc.
caption: machine translation, not official
art-89-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2 · https://japanlaw.org/l/332AC0000000026/art-89-2
**第一項** エチレンその他の政令で定める石油化学製品の製造のため政令で定める用途に揮発油を消費することについて揮発油税法第五条第一項又は地方揮発油税法第五条第一項の規定の適用がある場合において、当該製品の製造者が、当該揮発油を当該消費に充てるときは、その消費に係る揮発油税及び地方揮発油税を免除する。
art-89-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
In the case where the provisions of Article 5, paragraph (1) of the Gasoline Tax Act or Article 5, paragraph (1) of the Local Gasoline Tax Act apply to the consumption of gasoline for a use specified by Cabinet Order for the manufacture of ethylene or other petrochemical products specified by Cabinet Order, when the manufacturer of those products uses that gasoline for that consumption, the gasoline tax and local gasoline tax on that consumption are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の規定に該当する製造者が、当該揮発油を消費した日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の消費に関する明細書及び当該揮発油を消費して製造した製品の製造につき、政令で定める事項を記載した書類を添付しない場合には、適用しない。
art-89-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer falling under the provisions of that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it consumed that gasoline, a written statement concerning the consumption of that gasoline and a document stating the matters specified by Cabinet Order concerning the manufacture of the products manufactured by consuming that gasoline.
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、第一項の規定に該当する製造者に対し、同項に規定する用途に消費する揮発油及びこれを消費して製造した製品をそれぞれ他の揮発油及び製品と区別して貯蔵すべきこと並びに政令で定めるところにより当該用途に消費する揮発油の消費に関する事項及び当該揮発油を消費して製造した製品の製造、貯蔵又は販売に関する事項を帳簿に記載すべきことを命ずることができる。
art-89-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-3
When a district director finds it necessary for control purposes, the district director may order a manufacturer falling under the provisions of paragraph (1) to store the gasoline to be consumed for the use prescribed in that paragraph and the products manufactured by consuming it separately from other gasoline and products, respectively, and to enter in books, pursuant to the provisions of Cabinet Order, matters concerning the consumption of the gasoline to be consumed for that use and matters concerning the manufacture, storage or sale of the products manufactured by consuming that gasoline.
machine translation, not official
**第四項** 第一項の規定の適用を受けて製造された石油化学製品（当該石油化学製品を原料として製造された石油化学製品を含む。）のうちベンゾールその他の政令で定めるもの（以下この条において「特定石油化学製品」という。）が、当該特定石油化学製品の製造場において、フェノール若しくは合成ゴムの製造用その他の政令で定める用途（以下この項において「指定用途」という。）以外の用途に消費をされ、又は当該製造場から移出（直接外国に向けてする移出を除く。以下この条において同じ。）をされた場合には、当該特定石油化学製品の製造者が、当該消費又は移出をした時に、当該消費又は移出に係る特定石油化学製品の製造のため消費されたものとして政令で定めるところにより算出した数量の揮発油を当該製造場において消費し、又は当該製造場から移出したものとみなして、揮発油税法（第四章及び第五章の規定（第二十五条第一号及び第二十六条の規定を除く。）並びにこれらの規定に係る罰則を除く。）及び地方揮発油税法を適用する。ただし、当該移出が指定用途に供する場所（指定用途に供する特定石油化学製品又は輸出の目的その他の政令で定める目的に充てるための特定石油化学製品を蔵置するための場所を含む。）への移出である場合には、この限りでない。
art-89-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
In the case where, out of petrochemical products manufactured through the application of the provisions of paragraph (1) (including petrochemical products manufactured using those petrochemical products as raw materials), benzol or other products specified by Cabinet Order (referred to as a "specified petrochemical product" in this Article) are consumed at the manufacturing site of those specified petrochemical products for a use other than the manufacture of phenol or synthetic rubber or other uses specified by Cabinet Order (referred to as a "designated use" in this paragraph), or are shipped out (excluding shipment directly to a foreign country; the same applies hereinafter in this Article) from that manufacturing site, the Gasoline Tax Act (excluding the provisions of Chapters IV and V (excluding the provisions of Article 25, item (i) and Article 26) and the penal provisions relating to those provisions) and the Local Gasoline Tax Act apply by deeming the manufacturer of those specified petrochemical products to have consumed at that manufacturing site, or shipped out from that manufacturing site, at the time of that consumption or shipment, gasoline in the quantity calculated pursuant to the provisions of Cabinet Order as having been consumed for the manufacture of the specified petrochemical products relating to that consumption or shipment; provided, however, that this does not apply in the case where that shipment is a shipment to a place where they are used for a designated use (including a place for storing specified petrochemical products to be used for a designated use or specified petrochemical products to be used for the purpose of export or other purposes specified by Cabinet Order).
machine translation, not official
**第五項** 前項の場合において、同項の製造者が揮発油の製造者でないときは、これを揮発油の製造者とみなし、同項の製造場が揮発油の製造場でないときは、これを揮発油の製造場とみなす。
art-89-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-5
In the case referred to in the preceding paragraph, if the manufacturer referred to in that paragraph is not a manufacturer of gasoline, it is deemed to be a manufacturer of gasoline, and if the manufacturing site referred to in that paragraph is not a manufacturing site of gasoline, it is deemed to be a manufacturing site of gasoline.
machine translation, not official
**第六項** 第四項ただし書の規定は、同項ただし書の移出をした特定石油化学製品の製造者が、その製造場ごとに、毎月（当該製造場からの当該移出がない月を除く。）、政令で定めるところにより、その月中に当該製造場から移出をした特定石油化学製品の数量その他政令で定める事項を記載した書面を、翌月末日までに、その製造場の所在地の所轄税務署長に提出し、かつ、当該書面に、当該特定石油化学製品が同項ただし書の規定に該当するものであること及び当該場所に移入されたことを証する書類として政令で定める書類を添付する場合に限り、適用する。
art-89-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
The provisions of the proviso to paragraph (4) apply only in the case where the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph submits, for each of its manufacturing sites, every month (excluding a month in which there is no such shipment out from that manufacturing site), pursuant to the provisions of Cabinet Order, a document stating the quantity of specified petrochemical products shipped out from that manufacturing site during that month and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the following month, and attaches to that document the documents specified by Cabinet Order as documents proving that those specified petrochemical products fall under the provisions of the proviso to that paragraph and that they have been brought into that place.
machine translation, not official
**第七項** 揮発油税法第十四条第四項の規定は、前項の場合について準用する。この場合において、同条第四項中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と、「第二項」とあるのは「同条第六項」と読み替えるものとする。
art-89-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-7
The provisions of Article 14, paragraph (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph"; and the phrase "paragraph (2)" is deemed to be replaced with "paragraph (6) of that Article".
machine translation, not official
**第八項** 揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定は、第四項ただし書の規定に該当する特定石油化学製品を移入した場合について準用する。この場合において、同条第六項から第八項までの規定中「第一項」とあるのは「租税特別措置法第八十九条の二第四項ただし書」と、「揮発油」とあるのは「特定石油化学製品」と、「同項の」とあるのは「同項ただし書の」と、「同項各号に定める場所」とあるのは「同項ただし書に規定する場所」と読み替えるものとする。
art-89-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
The provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis to the case where specified petrochemical products falling under the provisions of the proviso to paragraph (4) have been brought in. In this case, the phrase "paragraph (1)" in the provisions of paragraphs (6) through (8) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "of that paragraph" is deemed to be replaced with "of the proviso to that paragraph"; and the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph".
machine translation, not official
**第九項** 前項の規定により揮発油税法第十四条第六項、第七項（移入の理由に係る部分を除く。）及び第八項の規定が準用される前項の特定石油化学製品を移入した者は、同条第七項に規定する者とみなして、同法第二十八条第三号及び第二十九条の規定を適用する。
art-89-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-9
A person who has brought in the specified petrochemical products referred to in the preceding paragraph, to whom the provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in paragraph (7) of that Article, and the provisions of Article 28, item (iii) and Article 29 of that Act apply to that person.
machine translation, not official
**第十項** 揮発油税法第十三条の二、第二十四条及び第二十五条第二号並びに地方揮発油税法第十四条の二並びに国税通則法第七十四条の五第二号（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特定石油化学製品の製造者及び販売業者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は特定石油化学製品の製造者又は販売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特定石油化学製品の製造者又は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、揮発油税法第十三条の二中「第三条及び第十条から第十二条の二まで」とあるのは「租税特別措置法第八十九条の二第四項」と、同法第二十四条中「揮発油の」とあるのは「特定石油化学製品の」と、「若しくは販売業者、特例申告者又は第十六条の三第一項若しくは第十六条の五第一項に規定する揮発油をこれらの規定に規定する場所に移入した者」とあるのは「又は販売業者」と、「、販売又は保税地域からの引取り」とあるのは「又は販売」と、地方揮発油税法第十四条の二中「第五条及び第七条」とあるのは「租税特別措置法第八十九条の二第四項」と、国税通則法第七十四条の五第二号イ中「揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）をいう。以下この号において同じ。）」とあり、並びに同号ロ及びハ中「揮発油」とあるのは「特定石油化学製品」と読み替えるものとする。
art-89-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10
The provisions of Article 13-2, Article 24 and Article 25, item (ii) of the Gasoline Tax Act, Article 14-2 of the Local Gasoline Tax Act, and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to manufacturers and sellers of specified petrochemical products, and the provisions of Article 74-5, item (ii), (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 manufacturer or seller of specified petrochemical products or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, respectively. In this case, the phrase "Article 3 and Articles 10 through 12-2" in Article 13-2 of the Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the phrase "of gasoline" in Article 24 of that Act is deemed to be replaced with "of specified petrochemical products", the phrase "or seller, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in that Article is deemed to be replaced with "or seller", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "Articles 5 and 7" in Article 14-2 of the Local Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; and the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes and the term "gasoline" in (b) and (c) of that item are deemed to be replaced with "specified petrochemical products".
machine translation, not official
**第十一項** 前項の規定により揮発油税法第二十四条及び国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される同項の特定石油化学製品の製造者及び販売業者（同項の規定により準用される揮発油税法第二十五条第二号の規定により記帳の義務を承継する者を含む。）は揮発油税法第二十四条に規定する者とみなして同法第二十八条第六号及び第二十九条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二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、同項の規定により同法第七十四条の五第二号ニの規定が準用される同項の特定石油化学製品の製造者又は販売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特定石油化学製品の製造者又は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二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-89-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-11
A manufacturer or seller of specified petrochemical products as referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products as referred to in that paragraph or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of that 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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第十二項** 第四項ただし書の規定に該当する特定石油化学製品の移入をした同項ただし書に規定する場所が次に掲げる場所に該当する場合において、同項ただし書の移出をした特定石油化学製品の製造者が、当該特定石油化学製品につき、当該移出をした日の属する月分の第六項の規定による書面を同項に規定する期限内に提出し、かつ、政令で定めるところにより、当該特定石油化学製品が第四項ただし書の規定に該当するものであること及び当該場所に移入されたことについての明細を明らかにしているときは、第六項の規定にかかわらず、第四項ただし書の規定を適用する。
art-89-2/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12
In the case where the place prescribed in the proviso to paragraph (4) into which specified petrochemical products falling under the provisions of the proviso to that paragraph have been brought falls under any of the following places, if the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph has, with regard to those specified petrochemical products, submitted the document under the provisions of paragraph (6) for the month that includes the day on which it made that shipment out within the time limit prescribed in that paragraph, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that those specified petrochemical products fall under the provisions of the proviso to paragraph (4) and that they have been brought into that place, the provisions of the proviso to paragraph (4) apply notwithstanding the provisions of paragraph (6):
machine translation, not official
**一** 当該特定石油化学製品を移出した者と当該特定石油化学製品を当該場所に移入した者が同一である場合における当該移入をした場所
art-89-2/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-1
the place into which the specified petrochemical products have been brought, in the case where the person who shipped out those specified petrochemical products and the person who brought those specified petrochemical products into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該特定石油化学製品の製造者が移出する当該特定石油化学製品が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-89-2/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
beyond what falls under the provisions of the preceding item, a place into which the specified petrochemical products shipped out by the manufacturer of those specified petrochemical products are continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第十三項** 第八項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定する特定石油化学製品を継続して移入する場所であり、かつ、当該特定石油化学製品を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-89-2/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (8), if the place prescribed in that paragraph is a place into which the specified petrochemical products prescribed in that paragraph are continuously brought, and the person bringing in those specified petrochemical products has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第十四項** 第十二項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-89-2/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-14
In the case where an application for the approval referred to in paragraph (12), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第十五項** 税務署長は、第十二項第二号又は第十三項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-89-2/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-15
When it is found, with regard to a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十六項** 第十二項第二号又は第十三項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-89-2/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16
When a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十七項** 第十二項から前項までに定めるもののほか、第十二項又は第十三項の規定の適用に関し必要な事項は、政令で定める。
art-89-2/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-17
Beyond what is provided for in paragraph (12) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (12) or (13) are specified by Cabinet Order.
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### 第八十九条の三（移出に係る揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Gasoline Shipped Out
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art-89-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3 · https://japanlaw.org/l/332AC0000000026/art-89-3
**第一項** 揮発油の製造者がゴムの溶剤用その他製造に直接供する用途で政令で定めるものに供される揮発油（第八十八条の六の規定により揮発油とみなされる揮発油類似品を除く。以下この条において同じ。）でその用途に応じ政令で定める規格を有するものを、その製造場から当該用途に供する場所へ移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-89-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
In the case where a manufacturer of gasoline ships out gasoline that is to be used for a use specified by Cabinet Order as a use directly for manufacture, such as a solvent for rubber (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6; the same applies hereinafter in this Article), and that meets the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where it is used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の移出に関する明細書並びに当該揮発油が前項に規定する用途に供される揮発油に該当すること及び当該揮発油が同項に規定する用途に供する場所に移入されたことを証する書類として政令で定める書類を添付しない場合には、適用しない。
art-89-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, a written statement concerning the shipment out of that gasoline and the documents specified by Cabinet Order as documents proving that the gasoline falls under gasoline to be used for the use prescribed in the preceding paragraph and that the gasoline has been brought into a place where it is used for the use prescribed in that paragraph.
machine translation, not official
**第三項** 揮発油税法第十四条第三項及び第四項の規定は、前項の場合について準用する。
art-89-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-3
The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第四項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（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の規定の適用を受けた揮発油を移入した者について、同法第七十四条の五第二号ニ、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の適用を受けた揮発油を移入した者に揮発油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の適用を受けた揮発油を移入した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。
art-89-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-4
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 has brought in gasoline to which the provisions of paragraph (1) have been applied, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer gasoline to a person who has brought in gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.
machine translation, not official
**第五項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項の揮発油を移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条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二号イからハまでに係る部分及び第三号中同条第二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二号ニの規定が準用される同項の揮発油を移入した者に揮発油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揮発油を移入した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二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-89-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-5
A person who has brought in the gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer gasoline to a person who has brought in the gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the gasoline referred to in that paragraph in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定に該当する揮発油の移入をした同項に規定する場所が次に掲げる場所に該当する場合において、同項の移出をした揮発油の製造者が、当該揮発油につき、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該揮発油の移出に関する明細書を添付し、かつ、政令で定めるところにより、当該揮発油が第一項に規定する用途に供される揮発油に該当すること及び当該揮発油が当該場所に移入されたことについての明細を明らかにしているときは、第二項の規定にかかわらず、第一項の規定を適用する。
art-89-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6
In the case where the place prescribed in paragraph (1) into which gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that gasoline, attached a written statement concerning the shipment out of that gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the gasoline falls under gasoline to be used for the use prescribed in paragraph (1) and that the gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):
machine translation, not official
**一** 当該揮発油を移出した者と当該揮発油を当該場所に移入した者が同一である場合における当該移入をした場所
art-89-3/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-1
the place into which the gasoline has been brought, in the case where the person who shipped out that gasoline and the person who brought that gasoline into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該揮発油の製造者が移出する当該揮発油が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-89-3/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-2
beyond what falls under the provisions of the preceding item, a place into which the gasoline shipped out by the manufacturer of that gasoline is continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第七項** 第四項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定する揮発油を継続して移入する場所であり、かつ、当該揮発油を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-89-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the gasoline prescribed in that paragraph is continuously brought, and the person bringing in that gasoline has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第八項** 第六項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-89-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-8
In the case where an application for the approval referred to in paragraph (6), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第九項** 税務署長は、第六項第二号又は第七項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-89-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-9
When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十項** 第六項第二号又は第七項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-89-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-10
When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第六項又は第七項の規定の適用に関し必要な事項は、政令で定める。
art-89-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.
machine translation, not official
**第十二項** 第一項の規定の適用を受けた揮発油を移入した者が当該揮発油を同項の規定の適用に係る用途以外の用途に消費し、又は譲り渡したときは、当該移入した場所を揮発油の製造場と、当該消費又は譲渡を移出と、その者を揮発油の製造者とみなして、揮発油税法及び地方揮発油税法を適用する。この場合における課税標準は、揮発油税法第八条第一項の規定にかかわらず、当該揮発油の数量とし、同法第十条第一項に規定する申告書（地方揮発油税法第七条第一項の規定によるものを含む。）は、揮発油税法第十条第一項の規定にかかわらず、その消費し、又は譲り渡した日から十日以内に提出し、当該揮発油税及び地方揮発油税は、当該申告書の提出期限内に、国に納付しなければならない。
art-89-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-12
When a person who has brought in gasoline to which the provisions of paragraph (1) have been applied consumes that gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.
machine translation, not official
**第十三項** 前項の規定による譲渡が、政令で定めるところにより、当該移入した場所の所在地の所轄税務署長の承認を受け、当該移入に係る揮発油の用途と同一の用途に供するため行われるときは、当該譲渡に係る揮発油については、当該移入した場所を揮発油の製造場と、当該譲渡を移出と、当該移入した者を揮発油の製造者とみなして、同項後段の規定にかかわらず、第一項から第三項までの規定を適用する。
art-89-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-13
When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.
machine translation, not official
### 第八十九条の四（引取りに係る揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Gasoline Taken Out
caption: machine translation, not official
art-89-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4 · https://japanlaw.org/l/332AC0000000026/art-89-4
**第一項** 前条第一項に規定する用途に供する揮発油（第八十八条の六第二項の規定により揮発油とみなされる揮発油類似品を除く。以下この条において同じ。）でその用途に応じ政令で定める規格を有するものを、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ところにより、納税地の所轄税関長の承認を受けて当該揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。
art-89-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-1
In the case where a person intends to take out of a bonded area gasoline to be used for the use prescribed in paragraph (1) of the preceding Article (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2); the same applies hereinafter in this Article) that meets the standards specified by Cabinet Order according to that use, when the person intending to take it out takes out that gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.
machine translation, not official
**第二項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（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の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は前項の規定の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者に揮発油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前項の規定の適用を受けた揮発油を同条第一項に規定する用途に供しようとする場所に移入した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。
art-89-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-2
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer gasoline to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.
machine translation, not official
**第三項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項の揮発油を同項の場所に移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条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二号イからハまでに係る部分及び第三号中同条第二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二号ニの規定が準用される同項の揮発油を同項の場所に移入した者に揮発油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揮発油を同項の場所に移入した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二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-89-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-3
A person who has brought the gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer gasoline to a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 揮発油税法第十四条の三第二項及び第四項の規定は第一項の承認について、同条第七項及び第八項の規定は第一項の承認を受けて引き取つた揮発油で、税関長が指定した期限内に前条第一項に規定する用途に供しようとする場所に移入されたことの証明書の提出がないものについて、それぞれ準用する。この場合において、同法第十四条の三第七項中「揮発油税」とあるのは、「揮発油税及び地方揮発油税」と読み替えるものとする。
art-89-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-4
The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".
machine translation, not official
**第五項** 前条第十二項及び第十三項の規定は、第一項の規定の適用を受けた揮発油を同条第一項に規定する用途に供しようとする場所に移入した者について準用する。
art-89-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-5
The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.
machine translation, not official
### 第九十条（移出に係るみなし揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Deemed Gasoline Shipped Out
caption: machine translation, not official
art-90 · https://japanlaw.org/ja/special-taxation-measures-act/art-90 · https://japanlaw.org/l/332AC0000000026/art-90
**第一項** 揮発油の製造者が、第八十八条の六の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）のうち、塗料の製造用その他の政令で定める用途に供されるものでその用途に応じ政令で定める規格を有するものを、その製造場から当該用途に供する場所へ移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
In the case where a manufacturer of gasoline ships out, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6 (referred to as "deemed gasoline" in this Article), those that are to be used for the manufacture of paint or other uses specified by Cabinet Order and that meet the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where they are used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.
machine translation, not official
**第二項** 前項の規定は、同項の移出をした揮発油の製造者が、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該みなし揮発油の移出に関する明細書並びに当該みなし揮発油が前項に規定する規格を有するものであること及び当該みなし揮発油が同項に規定する用途に供する場所に移入されたことを証する書類として政令で定める書類を添付しない場合には、適用しない。
art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, a written statement concerning the shipment out of that deemed gasoline and the documents specified by Cabinet Order as documents proving that the deemed gasoline meets the standards prescribed in the preceding paragraph and that the deemed gasoline has been brought into a place where it is used for the use prescribed in that paragraph.
machine translation, not official
**第三項** 揮発油税法第十四条第三項及び第四項の規定は、前項の場合について準用する。
art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3
The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第四項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（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の規定の適用を受けたみなし揮発油を移入した者について、同法第七十四条の五第二号ニ、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の適用を受けたみなし揮発油を移入した者にみなし揮発油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の適用を受けたみなし揮発油を移入した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。
art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 has brought in deemed gasoline to which the provisions of paragraph (1) have been applied, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer deemed gasoline to a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.
machine translation, not official
**第五項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項のみなし揮発油を移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条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二号イからハまでに係る部分及び第三号中同条第二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二号ニの規定が準用される同項のみなし揮発油を移入した者にみなし揮発油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みなし揮発油を移入した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二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/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/art-90/par-5
A person who has brought in the deemed gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer deemed gasoline to a person who has brought in the deemed gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the deemed gasoline referred to in that paragraph in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第六項** 第一項の規定に該当するみなし揮発油の移入をした同項に規定する場所が次に掲げる場所に該当する場合において、同項の移出をした揮発油の製造者が、当該みなし揮発油につき、当該移出をした日の属する月分の揮発油税法第十条第一項の規定による申告書に当該みなし揮発油の移出に関する明細書を添付し、かつ、政令で定めるところにより、当該みなし揮発油が第一項に規定する規格を有するものであること及び当該みなし揮発油が当該場所に移入されたことについての明細を明らかにしているときは、第二項の規定にかかわらず、第一項の規定を適用する。
art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
In the case where the place prescribed in paragraph (1) into which deemed gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that deemed gasoline, attached a written statement concerning the shipment out of that deemed gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the deemed gasoline meets the standards prescribed in paragraph (1) and that the deemed gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):
machine translation, not official
**一** 当該みなし揮発油を移出した者と当該みなし揮発油を当該場所に移入した者が同一である場合における当該移入をした場所
art-90/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-1
the place into which the deemed gasoline has been brought, in the case where the person who shipped out that deemed gasoline and the person who brought that deemed gasoline into that place are the same;
machine translation, not official
**二** 前号の規定に該当するもののほか、当該揮発油の製造者が移出する当該みなし揮発油が継続して移入される場所で、当該製造者が、政令で定めるところにより、当該移出をする製造場の所在地の所轄税務署長の承認を受けたもの
art-90/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
beyond what falls under the provisions of the preceding item, a place into which the deemed gasoline shipped out by the manufacturer of that gasoline is continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
machine translation, not official
**第七項** 第四項において準用する揮発油税法第十四条第七項の場合において、同項に規定する場所が同項に規定するみなし揮発油を継続して移入する場所であり、かつ、当該みなし揮発油を移入する者が、政令で定めるところにより、当該場所の所在地の所轄税務署長の承認を受けたときは、同項の規定にかかわらず、同項に規定する書類の提出を要しない。
art-90/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the deemed gasoline prescribed in that paragraph is continuously brought, and the person bringing in that deemed gasoline has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
machine translation, not official
**第八項** 第六項第二号又は前項の承認の申請があつた場合において、これらの規定に規定する事実がないと認められるとき、又は当該申請をした者若しくは当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、税務署長は、その承認を与えないことができる。
art-90/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/art-90/par-8
In the case where an application for the approval referred to in paragraph (6), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
machine translation, not official
**第九項** 税務署長は、第六項第二号又は第七項の承認を受けた者について、これらの規定に規定する事実がなくなつたと認められるとき、又は揮発油税及び地方揮発油税の保全上不適当と認められる事情が生じたときは、その承認を取り消すことができる。
art-90/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/art-90/par-9
When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
machine translation, not official
**第十項** 第六項第二号又は第七項の承認を受けた者は、これらの規定の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を記載した届出書を当該承認をした税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その承認は、その効力を失うものとする。
art-90/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10
When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第六項又は第七項の規定の適用に関し必要な事項は、政令で定める。
art-90/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/art-90/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.
machine translation, not official
**第十二項** 第一項の規定の適用を受けたみなし揮発油を移入した者が当該みなし揮発油を同項の規定の適用に係る用途以外の用途に消費し、又は譲り渡したときは、当該移入した場所を揮発油の製造場と、当該消費又は譲渡を移出と、その者を揮発油の製造者とみなして、揮発油税法及び地方揮発油税法を適用する。この場合における課税標準は、揮発油税法第八条第一項の規定にかかわらず、当該みなし揮発油の数量とし、同法第十条第一項に規定する申告書（地方揮発油税法第七条第一項の規定によるものを含む。）は、揮発油税法第十条第一項の規定にかかわらず、その消費し、又は譲り渡した日から十日以内に提出し、当該揮発油税及び地方揮発油税は、当該申告書の提出期限内に、国に納付しなければならない。
art-90/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
When a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied consumes that deemed gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that deemed gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.
machine translation, not official
**第十三項** 前項の規定による譲渡が、政令で定めるところにより、当該移入した場所の所在地の所轄税務署長の承認を受け、当該移入に係るみなし揮発油の用途と同一の用途に供するため行われるときは、当該譲渡に係るみなし揮発油については、当該移入した場所を揮発油の製造場と、当該譲渡を移出と、当該移入した者を揮発油の製造者とみなして、同項後段の規定にかかわらず、第一項から第三項までの規定を適用する。
art-90/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/art-90/par-13
When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the deemed gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the deemed gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the deemed gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.
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### 第九十条の二（引取りに係るみなし揮発油の特定用途免税） — Exemption from Tax for Specified Uses of Deemed Gasoline Taken Out
caption: machine translation, not official
art-90-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2 · https://japanlaw.org/l/332AC0000000026/art-90-2
**第一項** 第八十八条の六第二項の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）のうち、前条第一項に規定する用途に供するものでその用途に応じ政令で定める規格を有するものを、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ところにより、納税地の所轄税関長の承認を受けて当該みなし揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。
art-90-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
In the case where a person intends to take out of a bonded area, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2) (referred to as "deemed gasoline" in this Article), those that are to be used for the use prescribed in paragraph (1) of the preceding Article and that meet the standards specified by Cabinet Order according to that use, when the person intending to take them out takes out that deemed gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.
machine translation, not official
**第二項** 揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（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の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は前項の規定の適用を受けたみなし揮発油を前条第一項に規定する用途に供しようとする場所に移入した者にみなし揮発油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前項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に移入した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。
art-90-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer deemed gasoline to a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.
machine translation, not official
**第三項** 前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項のみなし揮発油を同項の場所に移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条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二号イからハまでに係る部分及び第三号中同条第二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二号ニの規定が準用される同項のみなし揮発油を同項の場所に移入した者にみなし揮発油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みなし揮発油を同項の場所に移入した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二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-90-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-3
A person who has brought the deemed gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (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 Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer deemed gasoline to a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
machine translation, not official
**第四項** 揮発油税法第十四条の三第二項及び第四項の規定は第一項の承認について、同条第七項及び第八項の規定は第一項の承認を受けて引き取つたみなし揮発油で、税関長が指定した期限内に前条第一項に規定する用途に供しようとする場所に移入されたことの証明書の提出がないものについて、それぞれ準用する。この場合において、同法第十四条の三第七項中「揮発油税」とあるのは、「揮発油税及び地方揮発油税」と読み替えるものとする。
art-90-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-4
The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to deemed gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".
machine translation, not official
**第五項** 前条第十二項及び第十三項の規定は、第一項の規定の適用を受けたみなし揮発油を同条第一項に規定する用途に供しようとする場所に移入した者について準用する。
art-90-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-5
The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought deemed gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.
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### 第九十条の三（移出に係る揮発油の外国公館等用免税） — Exemption from Tax for Gasoline Shipped Out for Use by Foreign Diplomatic Missions, etc.
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art-90-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3 · https://japanlaw.org/l/332AC0000000026/art-90-3
**第一項** 揮発油の製造者が、次の各号に掲げる者又は給油所に対し、当該各号に定める揮発油を、政令で定めるところにより、その製造場の所在地の所轄税務署長の承認を受けて当該製造場から移出する場合には、当該移出に係る揮発油税及び地方揮発油税を免除する。
art-90-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
In the case where a manufacturer of gasoline ships out from its manufacturing site, to a person listed in any of the following items or to a filling station, the gasoline specified in that item, with the approval of the district director with jurisdiction over the location of that manufacturing site obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that shipment out are exempted:
machine translation, not official
**一** 本邦にある外国の大使館、公使館、領事館その他これらに準ずる機関（以下この項から第三項までにおいて「大使館等」という。） 本邦にある外国の大使館等の公用品である自動車の燃料用に供するため、政令で定めるところにより購入される揮発油
art-90-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-1
an embassy, legation or consulate of a foreign country in Japan or any other institution equivalent to them (referred to as an "embassy, etc." in this paragraph through paragraph (3)): gasoline purchased pursuant to the provisions of Cabinet Order for use as fuel for motor vehicles that are articles for official use of the embassy, etc. of the foreign country in Japan;
machine translation, not official
**二** 本邦に派遣された外国の大使、公使、領事その他これらに準ずる者（以下この項から第三項までにおいて「大使等」という。） 本邦に派遣された外国の大使等の自用品である自動車の燃料用に供するため、政令で定めるところにより購入される揮発油
art-90-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-2
an ambassador, minister or consul of a foreign country dispatched to Japan or any other person equivalent to them (referred to as an "ambassador, etc." in this paragraph through paragraph (3)): gasoline purchased pursuant to the provisions of Cabinet Order for use as fuel for motor vehicles that are articles for personal use of the ambassador, etc. of the foreign country dispatched to Japan;
machine translation, not official
**三** 指定給油所 指定給油所において、前二号に掲げる者により、これらに定める自動車の燃料用に供するため、政令で定めるところにより購入された揮発油の数量に相当する数量の揮発油
art-90-3/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-3
a designated filling station: gasoline in a quantity equivalent to the quantity of gasoline purchased at the designated filling station by the persons listed in the preceding two items, pursuant to the provisions of Cabinet Order, for use as fuel for the motor vehicles specified in those items.
machine translation, not official
**第二項** 前項の規定は、外国にある本邦の大使館等又は外国に派遣された本邦の大使等の公用品又は自用品である自動車の燃料用に供する揮発油について揮発油税及び地方揮発油税に類似する租税の免除を行わない国の大使館等又は大使等については、適用しない。
art-90-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-2
The provisions of the preceding paragraph do not apply to an embassy, etc. or ambassador, etc. of a country that does not grant an exemption from taxes similar to gasoline tax and local gasoline tax for gasoline used as fuel for motor vehicles that are articles for official use or articles for personal use of an embassy, etc. of Japan in a foreign country or an ambassador, etc. of Japan dispatched to a foreign country.
machine translation, not official
**第三項** 第一項の外国の大使館等又は大使等は、同項の規定の適用を受けて購入した揮発油を同項に規定する用途以外の用途に供してはならない。
art-90-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-3
The embassy, etc. or ambassador, etc. of a foreign country referred to in paragraph (1) must not use gasoline purchased through the application of the provisions of that paragraph for any use other than the use prescribed in that paragraph.
machine translation, not official
**第四項** 第一項第三号に掲げる指定給油所とは、同項第一号及び第二号に掲げる者に対し、同項第三号の規定により購入される揮発油を販売することができる給油所として、政令で定めるところにより、その所在地の所轄税務署長の指定を受けた給油所をいう。
art-90-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-4
The term "designated filling station" listed in paragraph (1), item (iii) means a filling station that has been designated, pursuant to the provisions of Cabinet Order, by the district director with jurisdiction over its location as a filling station that may sell gasoline purchased under the provisions of item (iii) of that paragraph to the persons listed in items (i) and (ii) of that paragraph.
machine translation, not official
**第五項** 税務署長は、前項の指定を受けた指定給油所の営業者が揮発油税及び地方揮発油税に関する法令の規定に違反した場合その他取締り上特に不適当と認められる場合には、その指定を取り消すことができる。
art-90-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-5
In the case where the operator of a designated filling station that has received the designation referred to in the preceding paragraph has violated the provisions of laws and regulations concerning gasoline tax and local gasoline tax, or in any other case where the station is found to be particularly inappropriate for control purposes, the district director may revoke the designation.
machine translation, not official
---
## Cites
- art-88-5/par-1: 揮発油税法第二条第一項 → e-Gov law 332AC0000000055, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-88-5/par-1: 同法第六条 → e-Gov law 332AC0000000055, 第六条 (Article 6), art-6 — not held in this collection
- art-88-5/par-1: 次条 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- art-88-6/par-1: 揮発油税法第十六条 → e-Gov law 332AC0000000055, 第十六条 (Article 16), art-16 — not held in this collection
- art-88-6/par-1: 第十六条の二 → e-Gov law 332AC0000000055, 第十六条の二 (Article 16-2), art-16-2 — not held in this collection
- art-88-6/par-1: 同法第二条第一項 → e-Gov law 332AC0000000055, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-88-6/par-1: 同法第六条 → e-Gov law 332AC0000000055, 第六条 (Article 6), art-6 — not held in this collection
- art-88-6/par-1: この条 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- art-88-6/par-2: 揮発油税法第六条 → e-Gov law 332AC0000000055, 第六条 (Article 6), art-6 — not held in this collection
- art-88-6/par-2: この項 → 租税特別措置法 第八十八条の六第二項 (Article 88-6, paragraph (2)), art-88-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2
- art-88-7/par-1: 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号 → e-Gov law 351AC0000000088, 第十二条の五第一項第三号 (Article 12-5, paragraph (1), item (iii)), art-12-5/par-1/item-3 — not held in this collection
- art-88-7/par-1: 同法第十七条の三第一項 → e-Gov law 351AC0000000088, 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — not held in this collection
- art-88-7/par-1: 同法第十三条 → e-Gov law 351AC0000000088, 第十三条 (Article 13), art-13 — not held in this collection
- art-88-7/par-1: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-88-7/par-1: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-1: 第九項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-1: 第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-1: この項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-1: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1: この条 → 租税特別措置法 第八十八条の七 (Article 88-7), art-88-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7 · https://japanlaw.org/l/332AC0000000026/art-88-7
- art-88-7/par-1/item-1: アルコール事業法（平成十二年法律第三十六号）第二条第一項 → e-Gov law 412AC0000000036, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-88-7/par-1/item-1: 第九項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-1/item-1: 次号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1/item-1: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-1: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1/item-2: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-2: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-1/item-3: 前二号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-1/item-3: 前二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-1/item-3: 第六項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-1/item-3: 第五項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-88-7/par-2: 地方揮発油税法第七条第一項 → e-Gov law 330AC0000000104, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-88-7/par-2: 第八十九条の三第二項 → 租税特別措置法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
- art-88-7/par-2: 次項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-2: 第六項 → 租税特別措置法 第八十九条の三第六項 (Article 89-3, paragraph (6)), art-89-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6
- art-88-7/par-2: 前項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-2: 第九十条第二項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-88-7/par-2: 第六項 → 租税特別措置法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
- art-88-7/par-2: 第八十九条の二第二項 → 租税特別措置法 第八十九条の二第二項 (Article 89-2, paragraph (2)), art-89-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-2
- art-88-7/par-3: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-4: 前項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-5: 揮発油税法第十四条第一項 → e-Gov law 332AC0000000055, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-88-7/par-5: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-5: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-5: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-5: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-5: 次項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-6: 第三号 → 租税特別措置法 第八十八条の七第一項第三号 (Article 88-7, paragraph (1), item (iii)), art-88-7/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-3
- art-88-7/par-6: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-6: 第二号 → 租税特別措置法 第八十八条の七第一項第二号 (Article 88-7, paragraph (1), item (ii)), art-88-7/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-2
- art-88-7/par-8: 第一項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-9: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-88-7/par-9: 第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-88-7/par-9: 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-88-7/par-9: 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-88-7/par-9: 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-88-7/par-9: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-88-7/par-9: 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-88-7/par-9: 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-88-7/par-9: 第一項第一号 → 租税特別措置法 第八十八条の七第一項第一号 (Article 88-7, paragraph (1), item (i)), art-88-7/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1/item-1
- art-88-7/par-9: 同項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-10: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-88-7/par-10: 揮発油税法第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-88-7/par-10: 同法第二十八条第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-88-7/par-10: 第二十九条第一項 → e-Gov law 332AC0000000055, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-88-7/par-10: 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-88-7/par-10: 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-88-7/par-10: 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-88-7/par-10: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-88-7/par-10: 前項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第八項 (Article 88-7, paragraph (8)), art-88-7/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-8
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第三項 (Article 88-7, paragraph (3)), art-88-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-3
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第十項 (Article 88-7, paragraph (10)), art-88-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第九項 (Article 88-7, paragraph (9)), art-88-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-9
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第一項 (Article 88-7, paragraph (1)), art-88-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-1
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第四項 (Article 88-7, paragraph (4)), art-88-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-4
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第六項 (Article 88-7, paragraph (6)), art-88-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-6
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第七項 (Article 88-7, paragraph (7)), art-88-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-7
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第五項 (Article 88-7, paragraph (5)), art-88-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-5
- art-88-7/par-11: 前各項 → 租税特別措置法 第八十八条の七第二項 (Article 88-7, paragraph (2)), art-88-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-2
- art-89-2/par-1: 揮発油税法第五条第一項 → e-Gov law 332AC0000000055, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-89-2/par-1: 地方揮発油税法第五条第一項 → e-Gov law 330AC0000000104, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-89-2/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-89-2/par-2: 前項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-3: 第一項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-4: 第一項 → 租税特別措置法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-1
- art-89-2/par-4: この条 → 租税特別措置法 第八十九条の二 (Article 89-2), art-89-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2 · https://japanlaw.org/l/332AC0000000026/art-89-2
- art-89-2/par-4: この項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-4: 第二十六条 → 租税特別措置法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-26 · https://japanlaw.org/l/332AC0000000026/art-26
- art-89-2/par-4: 第二十五条第一号 → 租税特別措置法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-1
- art-89-2/par-5: 前項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-6: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-7: 揮発油税法第十四条第四項 → e-Gov law 332AC0000000055, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection
- art-89-2/par-7: 租税特別措置法第八十九条の二第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-7: 前項 → 租税特別措置法 第八十九条の二第六項 (Article 89-2, paragraph (6)), art-89-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
- art-89-2/par-8: 揮発油税法第十四条第六項 → e-Gov law 332AC0000000055, 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — not held in this collection
- art-89-2/par-8: 第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-8: 第八項 → e-Gov law 332AC0000000055, 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — not held in this collection
- art-89-2/par-8: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-9: 揮発油税法第十四条第六項 → e-Gov law 332AC0000000055, 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — not held in this collection
- art-89-2/par-9: 第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-9: 第八項 → e-Gov law 332AC0000000055, 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — not held in this collection
- art-89-2/par-9: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-89-2/par-9: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-2/par-9: 前項 → 租税特別措置法 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
- art-89-2/par-10: 揮発油税法第十三条の二 → e-Gov law 332AC0000000055, 第十三条の二 (Article 13-2), art-13-2 — not held in this collection
- art-89-2/par-10: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-2/par-10: 第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-89-2/par-10: 地方揮発油税法第十四条の二 → e-Gov law 330AC0000000104, 第十四条の二 (Article 14-2), art-14-2 — not held in this collection
- art-89-2/par-10: 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-89-2/par-10: 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-89-2/par-10: 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-89-2/par-10: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-2/par-10: 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-89-2/par-10: 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-89-2/par-10: 租税特別措置法第八十九条の二第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-11: 揮発油税法第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-2/par-11: 揮発油税法第二十五条第二号 → e-Gov law 332AC0000000055, 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — not held in this collection
- art-89-2/par-11: 同法第二十八条第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-89-2/par-11: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-2/par-11: 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-89-2/par-11: 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-89-2/par-11: 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-89-2/par-11: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-2/par-11: 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-89-2/par-11: 前項 → 租税特別措置法 第八十九条の二第十項 (Article 89-2, paragraph (10)), art-89-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-10
- art-89-2/par-12: 第四項 → 租税特別措置法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- art-89-2/par-12: 第六項 → 租税特別措置法 第八十九条の二第六項 (Article 89-2, paragraph (6)), art-89-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-6
- art-89-2/par-12/item-2: 前号 → 租税特別措置法 第八十九条の二第十二項第一号 (Article 89-2, paragraph (12), item (i)), art-89-2/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-1
- art-89-2/par-13: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-2/par-13: 第八項 → 租税特別措置法 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-8
- art-89-2/par-14: 前項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-14: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-15: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-15: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-16: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-16: 第十二項第二号 → 租税特別措置法 第八十九条の二第十二項第二号 (Article 89-2, paragraph (12), item (ii)), art-89-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12/item-2
- art-89-2/par-17: 第十三項 → 租税特別措置法 第八十九条の二第十三項 (Article 89-2, paragraph (13)), art-89-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-13
- art-89-2/par-17: 前項 → 租税特別措置法 第八十九条の二第十六項 (Article 89-2, paragraph (16)), art-89-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-16
- art-89-2/par-17: 第十二項 → 租税特別措置法 第八十九条の二第十二項 (Article 89-2, paragraph (12)), art-89-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-12
- art-89-3/par-1: この条 → 租税特別措置法 第八十九条の三 (Article 89-3), art-89-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3 · https://japanlaw.org/l/332AC0000000026/art-89-3
- art-89-3/par-1: 第八十八条の六 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- art-89-3/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-89-3/par-2: 前項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-3/par-3: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- art-89-3/par-3: 第四項 → e-Gov law 332AC0000000055, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection
- art-89-3/par-3: 前項 → 租税特別措置法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
- art-89-3/par-4: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-3/par-4: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-3/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-89-3/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-89-3/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-89-3/par-4: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-3/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-89-3/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-89-3/par-4: 第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-3/par-5: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-3/par-5: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-3/par-5: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-89-3/par-5: 第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-89-3/par-5: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-3/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-89-3/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-89-3/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-89-3/par-5: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-3/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-89-3/par-5: 前項 → 租税特別措置法 第八十九条の三第四項 (Article 89-3, paragraph (4)), art-89-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-4
- art-89-3/par-6: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-89-3/par-6: 第二項 → 租税特別措置法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
- art-89-3/par-6: 第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-3/par-6/item-2: 前号 → 租税特別措置法 第八十九条の三第六項第一号 (Article 89-3, paragraph (6), item (i)), art-89-3/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-1
- art-89-3/par-7: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-3/par-7: 第四項 → 租税特別措置法 第八十九条の三第四項 (Article 89-3, paragraph (4)), art-89-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-4
- art-89-3/par-8: 第六項第二号 → 租税特別措置法 第八十九条の三第六項第二号 (Article 89-3, paragraph (6), item (ii)), art-89-3/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-2
- art-89-3/par-8: 前項 → 租税特別措置法 第八十九条の三第七項 (Article 89-3, paragraph (7)), art-89-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
- art-89-3/par-9: 第六項第二号 → 租税特別措置法 第八十九条の三第六項第二号 (Article 89-3, paragraph (6), item (ii)), art-89-3/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-2
- art-89-3/par-9: 第七項 → 租税特別措置法 第八十九条の三第七項 (Article 89-3, paragraph (7)), art-89-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
- art-89-3/par-10: 第六項第二号 → 租税特別措置法 第八十九条の三第六項第二号 (Article 89-3, paragraph (6), item (ii)), art-89-3/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6/item-2
- art-89-3/par-10: 第七項 → 租税特別措置法 第八十九条の三第七項 (Article 89-3, paragraph (7)), art-89-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
- art-89-3/par-11: 前項 → 租税特別措置法 第八十九条の三第十項 (Article 89-3, paragraph (10)), art-89-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-10
- art-89-3/par-11: 第六項 → 租税特別措置法 第八十九条の三第六項 (Article 89-3, paragraph (6)), art-89-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-6
- art-89-3/par-11: 第七項 → 租税特別措置法 第八十九条の三第七項 (Article 89-3, paragraph (7)), art-89-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-7
- art-89-3/par-12: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-89-3/par-12: 同法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-89-3/par-12: 地方揮発油税法第七条第一項 → e-Gov law 330AC0000000104, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-89-3/par-12: 第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-3/par-13: 第一項から第三項まで → 租税特別措置法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-2
- art-89-3/par-13: 前項 → 租税特別措置法 第八十九条の三第十二項 (Article 89-3, paragraph (12)), art-89-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-12
- art-89-3/par-13: 第一項から第三項まで → 租税特別措置法 第八十九条の三第三項 (Article 89-3, paragraph (3)), art-89-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-3
- art-89-3/par-13: 第一項から第三項まで → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-4/par-1: 第八十八条の六第二項 → 租税特別措置法 第八十八条の六第二項 (Article 88-6, paragraph (2)), art-88-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2
- art-89-4/par-1: 前条第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-4/par-1: この条 → 租税特別措置法 第八十九条の四 (Article 89-4), art-89-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4 · https://japanlaw.org/l/332AC0000000026/art-89-4
- art-89-4/par-2: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-4/par-2: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-4/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-89-4/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-89-4/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-89-4/par-2: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-4/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-89-4/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-89-4/par-2: 前項 → 租税特別措置法 第八十九条の四第一項 (Article 89-4, paragraph (1)), art-89-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-1
- art-89-4/par-2: 前条第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-4/par-3: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-89-4/par-3: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-89-4/par-3: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-89-4/par-3: 第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-89-4/par-3: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-89-4/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-89-4/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-89-4/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-89-4/par-3: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-89-4/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-89-4/par-3: 前項 → 租税特別措置法 第八十九条の四第二項 (Article 89-4, paragraph (2)), art-89-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-2
- art-89-4/par-4: 揮発油税法第十四条の三第二項 → e-Gov law 332AC0000000055, 第十四条の三第二項 (Article 14-3, paragraph (2)), art-14-3/par-2 — not held in this collection
- art-89-4/par-4: 第四項 → e-Gov law 332AC0000000055, 第十四条の三第四項 (Article 14-3, paragraph (4)), art-14-3/par-4 — not held in this collection
- art-89-4/par-4: 同条第七項 → e-Gov law 332AC0000000055, 第十四条の三第七項 (Article 14-3, paragraph (7)), art-14-3/par-7 — not held in this collection
- art-89-4/par-4: 第八項 → e-Gov law 332AC0000000055, 第十四条の三第八項 (Article 14-3, paragraph (8)), art-14-3/par-8 — not held in this collection
- art-89-4/par-4: 第一項 → 租税特別措置法 第八十九条の四第一項 (Article 89-4, paragraph (1)), art-89-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-1
- art-89-4/par-4: 前条第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-89-4/par-5: 前条第十二項 → 租税特別措置法 第八十九条の三第十二項 (Article 89-3, paragraph (12)), art-89-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-12
- art-89-4/par-5: 第一項 → 租税特別措置法 第八十九条の四第一項 (Article 89-4, paragraph (1)), art-89-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-1
- art-89-4/par-5: 第十三項 → 租税特別措置法 第八十九条の三第十三項 (Article 89-3, paragraph (13)), art-89-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-13
- art-89-4/par-5: 同条第一項 → 租税特別措置法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-1
- art-90/par-1: 第八十八条の六 → 租税特別措置法 第八十八条の六 (Article 88-6), art-88-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6 · https://japanlaw.org/l/332AC0000000026/art-88-6
- art-90/par-1: この条 → 租税特別措置法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/special-taxation-measures-act/art-90 · https://japanlaw.org/l/332AC0000000026/art-90
- art-90/par-2: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-90/par-2: 前項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-3: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- art-90/par-3: 第四項 → e-Gov law 332AC0000000055, 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — not held in this collection
- art-90/par-3: 前項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-90/par-4: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-90/par-4: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90/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/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/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/par-4: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-90/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/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/par-4: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-5: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-90/par-5: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90/par-5: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-90/par-5: 第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-90/par-5: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-90/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/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/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/par-5: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-90/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/par-5: 前項 → 租税特別措置法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
- art-90/par-6: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-90/par-6: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-6: 第二項 → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-90/par-6/item-2: 前号 → 租税特別措置法 第九十条第六項第一号 (Article 90, paragraph (6), item (i)), art-90/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-1
- art-90/par-7: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-90/par-7: 第四項 → 租税特別措置法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/art-90/par-4
- art-90/par-8: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-8: 前項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-9: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-9: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-10: 第六項第二号 → 租税特別措置法 第九十条第六項第二号 (Article 90, paragraph (6), item (ii)), art-90/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-6/item-2
- art-90/par-10: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-11: 前項 → 租税特別措置法 第九十条第十項 (Article 90, paragraph (10)), art-90/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/art-90/par-10
- art-90/par-11: 第七項 → 租税特別措置法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/art-90/par-7
- art-90/par-11: 第六項 → 租税特別措置法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/art-90/par-6
- art-90/par-12: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-90/par-12: 同法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-90/par-12: 地方揮発油税法第七条第一項 → e-Gov law 330AC0000000104, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-90/par-12: 第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90/par-13: 前項 → 租税特別措置法 第九十条第十二項 (Article 90, paragraph (12)), art-90/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/art-90/par-3
- art-90/par-13: 第一項から第三項まで → 租税特別措置法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/art-90/par-2
- art-90-2/par-1: 前条第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90-2/par-1: 第八十八条の六第二項 → 租税特別措置法 第八十八条の六第二項 (Article 88-6, paragraph (2)), art-88-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-88-6/par-2
- art-90-2/par-1: この条 → 租税特別措置法 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2 · https://japanlaw.org/l/332AC0000000026/art-90-2
- art-90-2/par-2: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-90-2/par-2: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90-2/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-90-2/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-90-2/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-90-2/par-2: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-90-2/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-90-2/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-90-2/par-2: 前条第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90-2/par-2: 前項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
- art-90-2/par-3: 揮発油税法第十四条第七項 → e-Gov law 332AC0000000055, 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — not held in this collection
- art-90-2/par-3: 第二十四条 → e-Gov law 332AC0000000055, 第二十四条 (Article 24), art-24 — not held in this collection
- art-90-2/par-3: 同法第二十八条第三号 → e-Gov law 332AC0000000055, 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — not held in this collection
- art-90-2/par-3: 第六号 → e-Gov law 332AC0000000055, 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — not held in this collection
- art-90-2/par-3: 第二十九条 → e-Gov law 332AC0000000055, 第二十九条 (Article 29), art-29 — not held in this collection
- art-90-2/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-90-2/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-90-2/par-3: 国税通則法第七十四条の五第二号 → 国税通則法 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-2
- art-90-2/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-90-2/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-90-2/par-3: 前項 → 租税特別措置法 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-2
- art-90-2/par-4: 揮発油税法第十四条の三第二項 → e-Gov law 332AC0000000055, 第十四条の三第二項 (Article 14-3, paragraph (2)), art-14-3/par-2 — not held in this collection
- art-90-2/par-4: 第四項 → e-Gov law 332AC0000000055, 第十四条の三第四項 (Article 14-3, paragraph (4)), art-14-3/par-4 — not held in this collection
- art-90-2/par-4: 同条第七項 → e-Gov law 332AC0000000055, 第十四条の三第七項 (Article 14-3, paragraph (7)), art-14-3/par-7 — not held in this collection
- art-90-2/par-4: 第八項 → e-Gov law 332AC0000000055, 第十四条の三第八項 (Article 14-3, paragraph (8)), art-14-3/par-8 — not held in this collection
- art-90-2/par-4: 前条第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90-2/par-4: 第一項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
- art-90-2/par-5: 同条第一項 → 租税特別措置法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/art-90/par-1
- art-90-2/par-5: 第一項 → 租税特別措置法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-1
- art-90-2/par-5: 前条第十二項 → 租税特別措置法 第九十条第十二項 (Article 90, paragraph (12)), art-90/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/art-90/par-12
- art-90-2/par-5: 第十三項 → 租税特別措置法 第九十条第十三項 (Article 90, paragraph (13)), art-90/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/art-90/par-13
- art-90-3/par-1/item-1: 第三項 → 租税特別措置法 第九十条の三第三項 (Article 90-3, paragraph (3)), art-90-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-3
- art-90-3/par-1/item-1: この項 → 租税特別措置法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
- art-90-3/par-1/item-2: 第三項 → 租税特別措置法 第九十条の三第三項 (Article 90-3, paragraph (3)), art-90-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-3
- art-90-3/par-1/item-2: この項 → 租税特別措置法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
- art-90-3/par-1/item-3: 前二号 → 租税特別措置法 第九十条の三第一項第二号 (Article 90-3, paragraph (1), item (ii)), art-90-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-2
- art-90-3/par-1/item-3: 前二号 → 租税特別措置法 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-1
- art-90-3/par-2: 前項 → 租税特別措置法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
- art-90-3/par-3: 第一項 → 租税特別措置法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1
- art-90-3/par-4: 第二号 → 租税特別措置法 第九十条の三第一項第二号 (Article 90-3, paragraph (1), item (ii)), art-90-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-2
- art-90-3/par-4: 第一項第三号 → 租税特別措置法 第九十条の三第一項第三号 (Article 90-3, paragraph (1), item (iii)), art-90-3/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-3
- art-90-3/par-4: 同項第一号 → 租税特別措置法 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-1/item-1
- art-90-3/par-5: 前項 → 租税特別措置法 第九十条の三第四項 (Article 90-3, paragraph (4)), art-90-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3/par-4
---
## 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-20261007T211206-237, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-238, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-239, translated 2026-10-08
- 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