# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節の三 (Chapter 6, Section 3-3)

- 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: 第三節の三 (Chapter 6, Section 3-3) — address `ch-6/sec-3-3`
- 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-3-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-3
- 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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## 第三節の三　航空機燃料税法の特例 — Section 3-3 Special Provisions of the Aviation Fuel Tax Act
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-3-3 · https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-3 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-3-3</sup>

### 第九十条の八（航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax
<sup>caption: machine translation, not official</sup>
<sup>art-90-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8</sup>

  **第一項**  航空機燃料税法第二条第一号に規定する航空機に、令和五年四月一日から令和十年三月三十一日までの間に積み込まれる航空機燃料に係る航空機燃料税の税率は、同法第十一条の規定にかかわらず、航空機燃料一キロリットルにつき一万八千円とする。
  <sup>art-90-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8/par-1</sup>
  The rate of aviation fuel tax on aviation fuel loaded onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act during the period from April 1, 2023 to March 31, 2028 is, notwithstanding the provisions of Article 11 of that Act, 18,000 yen per kiloliter of aviation fuel.
  <sup>machine translation, not official</sup>

### 第九十条の八の二（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes
<sup>caption: machine translation, not official</sup>
<sup>art-90-8-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2</sup>

  **第一項**  沖縄島、宮古島、石垣島、久米島若しくは下地島と沖縄県の区域以外の本邦の地域（その地域の全部又は一部が離島振興法第二条第一項の規定により指定された同項の離島振興対策実施地域に含まれる島及び奄美群島振興開発特別措置法（昭和二十九年法律第百八十九号）第一条に規定する奄美群島の区域に含まれる島を除く。以下この項及び次条第一項において「沖縄以外の本邦の地域」という。）との間を航行する航空機燃料税法第二条第一号に規定する航空機（同法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものを除く。以下この条及び次条において「航空機」という。）又は沖縄県の区域内の各地間を航行する航空機で、航空法第百条第一項に規定する許可を受けた者が行う運送の用に供されるもの（沖縄県の区域内に所在する飛行場又は沖縄以外の本邦の地域に所在する飛行場を離陸した後、天候その他やむを得ない理由により、同法第九十七条第一項又は第二項の規定により、当該離陸前に国土交通大臣の承認を受けた、又は通報した飛行計画において最初の着陸地とした飛行場と異なる飛行場に着陸することとなつた航空機その他政令で定めるものを含む。以下この条及び次条において「沖縄路線航空機」という。）に、令和十年三月三十一日までに積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条及び前条の規定にかかわらず、航空機燃料一キロリットルにつき九千円とする。
  <sup>art-90-8-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1</sup>
  The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act (excluding foreign-going aircraft prescribed in Article 7 of that Act that are not used for the domestic transportation for a fee prescribed in that Article; referred to as "aircraft" hereinafter in this Article and the following Article) that fly between Okinawa Island, Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and the regions of Japan outside the area of Okinawa Prefecture (excluding islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, and islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development (Act No. 189 of 1954); referred to as "parts of Japan other than Okinawa" hereinafter in this paragraph and paragraph (1) of the following Article), or onto aircraft that fly between places within the area of Okinawa Prefecture, which are used for transportation carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield located within the area of Okinawa Prefecture or an airfield located in parts of Japan other than Okinawa, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on Okinawa routes" hereinafter in this Article and the following Article) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the preceding Article, 9,000 yen per kiloliter of aviation fuel.
  <sup>machine translation, not official</sup>

  **第二項**  沖縄路線航空機が、令和十年三月三十一日までに、沖縄路線航空機及び次条第一項に規定する特定離島路線航空機以外の航空機（以下この節において「一般国内航空機」という。）となる時において、当該航空機に前項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、前条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-8-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-2</sup>
  When an aircraft on Okinawa routes becomes, on or before March 31, 2028, an aircraft other than aircraft on Okinawa routes and an aircraft on a specified remote island route prescribed in paragraph (1) of the following Article (referred to as "general domestic aircraft" hereinafter in this Section), if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the preceding Article is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第三項**  一般国内航空機が、令和十年三月三十一日までに、沖縄路線航空機となる時において、当該航空機に前条に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-8-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-3</sup>
  When a general domestic aircraft becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第四項**  航空機燃料税法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものが、令和十年三月三十一日までに、沖縄路線航空機となる場合における同条の規定の適用については、同条中「当該航空機に積み込まれたものとみなす」とあるのは、「当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に係る航空機燃料税の税率は、第十一条及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）の規定にかかわらず、同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する税率とする」とする。
  <sup>art-90-8-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-4</sup>
  With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on Okinawa routes on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)".
  <sup>machine translation, not official</sup>

  **第五項**  沖縄路線航空機に係る航空機の所有者、使用者又は機長（航空機燃料税法第四条第一項又は同条第二項に規定する所有者、使用者又は機長をいう。次条第七項において同じ。）が提出する同法第十四条第一項の規定による申告書に係る同項の規定の適用については、同項第一号中「場所ごとの数量及びその合計数量」とあるのは「場所及び税率の異なるごとに区分した数量並びに税率の異なるごとに区分した合計数量」と、同項第二号中「課税標準数量」とあるのは「税率の異なるごとに区分した課税標準数量」とする。
  <sup>art-90-8-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-5</sup>
  With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to aircraft on Okinawa routes (meaning the owner, user or pilot in command prescribed in Article 4, paragraph (1) or paragraph (2) of that Act; the same applies in paragraph (7) of the following Article), the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".
  <sup>machine translation, not official</sup>

  **第六項**  前各項に定めるもののほか、沖縄路線航空機に積み込まれる航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-90-8-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-6</sup>
  Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on Okinawa routes are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第九十条の九（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例） — Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route
<sup>caption: machine translation, not official</sup>
<sup>art-90-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9 · https://japanlaw.org/l/332AC0000000026/art-90-9</sup>

  **第一項**  離島（その地域の全部又は一部が離島振興法第二条第一項の規定により指定された同項の離島振興対策実施地域に含まれる島、奄美群島振興開発特別措置法第一条に規定する奄美群島の区域に含まれる島及び沖縄振興特別措置法第三条第三号に規定する離島をいう。以下この項において同じ。）と本邦の地域との間の路線（宮古島、石垣島、久米島又は下地島と沖縄以外の本邦の地域との間の路線及び沖縄県の区域内の各地間の路線を除く。）のうち、旅客の運送の確保を図ることが離島の住民の生活の安定に資するために特に必要なものとして政令で定める路線を航行する航空機で、航空法第百条第一項に規定する許可を受けた者が行う旅客の運送の用に供されるもの（当該路線の使用飛行場である飛行場を離陸した後、天候その他やむを得ない理由により、同法第九十七条第一項又は第二項の規定により、当該離陸前に国土交通大臣の承認を受けた、又は通報した飛行計画において最初の着陸地とした飛行場と異なる飛行場に着陸することとなつた航空機その他政令で定めるものを含む。以下この条において「特定離島路線航空機」という。）に、令和十年三月三十一日までに積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条の規定及び第九十条の八の規定にかかわらず、航空機燃料一キロリットルにつき一万三千五百円とする。
  <sup>art-90-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1</sup>
  The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft that fly a route specified by Cabinet Order as a route for which securing the transportation of passengers is particularly necessary in order to contribute to the stability of the lives of the residents of remote islands, out of the routes between remote islands (meaning islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, and remote islands prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa; the same applies hereinafter in this paragraph) and the regions of Japan (excluding routes between Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and parts of Japan other than Okinawa, and routes between places within the area of Okinawa Prefecture), and that are used for the transportation of passengers carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield that is an airfield used for that route, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on a specified remote island route" hereinafter in this Article) is 13,500 yen per kiloliter of aviation fuel, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the provisions of Article 90-8.
  <sup>machine translation, not official</sup>

  **第二項**  特定離島路線航空機が、令和十年三月三十一日までに、一般国内航空機となる時において、当該航空機に前項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第九十条の八に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-2</sup>
  When an aircraft on a specified remote island route becomes a general domestic aircraft on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8 is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第三項**  特定離島路線航空機が、令和十年三月三十一日までに、沖縄路線航空機となる時において、当該航空機に第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、前条第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-3</sup>
  When an aircraft on a specified remote island route becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第四項**  一般国内航空機が、令和十年三月三十一日までに、特定離島路線航空機となる時において、当該航空機に第九十条の八に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-4</sup>
  When a general domestic aircraft becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第五項**  沖縄路線航空機が、令和十年三月三十一日までに、特定離島路線航空機となる時において、当該航空機に前条第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
  <sup>art-90-9/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-5</sup>
  When an aircraft on Okinawa routes becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.
  <sup>machine translation, not official</sup>

  **第六項**  航空機燃料税法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものが、令和十年三月三十一日までに、特定離島路線航空機となる場合における同条の規定の適用については、同条中「当該航空機に積み込まれたものとみなす」とあるのは、「当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に係る航空機燃料税の税率は、第十一条及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）の規定にかかわらず、同法第九十条の九第一項（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する税率とする」とする。
  <sup>art-90-9/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-6</sup>
  With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on a specified remote island route on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)".
  <sup>machine translation, not official</sup>

  **第七項**  特定離島路線航空機に係る航空機の所有者、使用者又は機長が提出する航空機燃料税法第十四条第一項の規定による申告書に係る同項の規定の適用については、同項第一号中「場所ごとの数量及びその合計数量」とあるのは「場所及び税率の異なるごとに区分した数量並びに税率の異なるごとに区分した合計数量」と、同項第二号中「課税標準数量」とあるのは「税率の異なるごとに区分した課税標準数量」とする。
  <sup>art-90-9/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-7</sup>
  With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to an aircraft on a specified remote island route, the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".
  <sup>machine translation, not official</sup>

  **第八項**  前各項に定めるもののほか、特定離島路線航空機に積み込まれる航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-90-9/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-8</sup>
  Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on a specified remote island route are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-90-8/par-1: 航空機燃料税法第二条第一号 → e-Gov law 347AC0000000007, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-90-8/par-1: 同法第十一条 → e-Gov law 347AC0000000007, 第十一条 (Article 11), art-11 — not held in this collection
- art-90-8-2/par-1: 離島振興法第二条第一項 → e-Gov law 328AC1000000072, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-90-8-2/par-1: 奄美群島振興開発特別措置法（昭和二十九年法律第百八十九号）第一条 → e-Gov law 329AC1000000189, 第一条 (Article 1), art-1 — not held in this collection
- art-90-8-2/par-1: 航空機燃料税法第二条第一号 → e-Gov law 347AC0000000007, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-90-8-2/par-1: 同法第七条 → e-Gov law 347AC0000000007, 第七条 (Article 7), art-7 — not held in this collection
- art-90-8-2/par-1: 航空法第百条第一項 → e-Gov law 327AC0000000231, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- art-90-8-2/par-1: 同法第九十七条第一項 → e-Gov law 327AC0000000231, 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — not held in this collection
- art-90-8-2/par-1: 第二項 → e-Gov law 327AC0000000231, 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — not held in this collection
- art-90-8-2/par-1: 航空機燃料税法第十一条 → e-Gov law 347AC0000000007, 第十一条 (Article 11), art-11 — not held in this collection
- art-90-8-2/par-1: この項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-8-2/par-1: 次条 → 租税特別措置法 第九十条の九 (Article 90-9), art-90-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9 · https://japanlaw.org/l/332AC0000000026/art-90-9
- art-90-8-2/par-1: 前条 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-8-2/par-1: 次条第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-8-2/par-1: この条 → 租税特別措置法 第九十条の八の二 (Article 90-8-2), art-90-8-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2
- art-90-8-2/par-2: 前項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-8-2/par-2: 前条 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-8-2/par-2: 次条第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-8-2/par-3: 第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-8-2/par-3: 前条 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-8-2/par-4: 航空機燃料税法第七条 → e-Gov law 347AC0000000007, 第七条 (Article 7), art-7 — not held in this collection
- art-90-8-2/par-4: 同法第九十条の八の二第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-8-2/par-4: 租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-8-2/par-5: 航空機燃料税法第四条第一項 → e-Gov law 347AC0000000007, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-90-8-2/par-5: 同条第二項 → e-Gov law 347AC0000000007, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-90-8-2/par-5: 同法第十四条第一項 → e-Gov law 347AC0000000007, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-90-8-2/par-5: 同項第一号 → e-Gov law 347AC0000000007, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-90-8-2/par-5: 同項第二号 → e-Gov law 347AC0000000007, 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — not held in this collection
- art-90-8-2/par-5: 次条第七項 → 租税特別措置法 第九十条の九第七項 (Article 90-9, paragraph (7)), art-90-9/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-7
- art-90-8-2/par-6: 前各項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-8-2/par-6: 前各項 → 租税特別措置法 第九十条の八の二第三項 (Article 90-8-2, paragraph (3)), art-90-8-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-3
- art-90-8-2/par-6: 前各項 → 租税特別措置法 第九十条の八の二第四項 (Article 90-8-2, paragraph (4)), art-90-8-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-4
- art-90-8-2/par-6: 前各項 → 租税特別措置法 第九十条の八の二第五項 (Article 90-8-2, paragraph (5)), art-90-8-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-5
- art-90-8-2/par-6: 前各項 → 租税特別措置法 第九十条の八の二第二項 (Article 90-8-2, paragraph (2)), art-90-8-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-2
- art-90-9/par-1: 離島振興法第二条第一項 → e-Gov law 328AC1000000072, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-90-9/par-1: 奄美群島振興開発特別措置法第一条 → e-Gov law 329AC1000000189, 第一条 (Article 1), art-1 — not held in this collection
- art-90-9/par-1: 沖縄振興特別措置法第三条第三号 → e-Gov law 414AC0000000014, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-90-9/par-1: 航空法第百条第一項 → e-Gov law 327AC0000000231, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection
- art-90-9/par-1: 同法第九十七条第一項 → e-Gov law 327AC0000000231, 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — not held in this collection
- art-90-9/par-1: 第二項 → e-Gov law 327AC0000000231, 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — not held in this collection
- art-90-9/par-1: 航空機燃料税法第十一条 → e-Gov law 347AC0000000007, 第十一条 (Article 11), art-11 — not held in this collection
- art-90-9/par-1: この条 → 租税特別措置法 第九十条の九 (Article 90-9), art-90-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9 · https://japanlaw.org/l/332AC0000000026/art-90-9
- art-90-9/par-1: 第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-9/par-1: この項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-2: 第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-9/par-2: 前項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-3: 前条第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-9/par-3: 第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-4: 第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-9/par-4: 第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-5: 前条第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- art-90-9/par-5: 第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-6: 航空機燃料税法第七条 → e-Gov law 347AC0000000007, 第七条 (Article 7), art-7 — not held in this collection
- art-90-9/par-6: 租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- art-90-9/par-6: 同法第九十条の九第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-7: 航空機燃料税法第十四条第一項 → e-Gov law 347AC0000000007, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-90-9/par-7: 同項第一号 → e-Gov law 347AC0000000007, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-90-9/par-7: 同項第二号 → e-Gov law 347AC0000000007, 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — not held in this collection
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第五項 (Article 90-9, paragraph (5)), art-90-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-5
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第七項 (Article 90-9, paragraph (7)), art-90-9/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-7
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第六項 (Article 90-9, paragraph (6)), art-90-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-6
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第四項 (Article 90-9, paragraph (4)), art-90-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-4
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第三項 (Article 90-9, paragraph (3)), art-90-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-3
- art-90-9/par-8: 前各項 → 租税特別措置法 第九十条の九第二項 (Article 90-9, paragraph (2)), art-90-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-2

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-243, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-244, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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