# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 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: 第三条 (Supplementary Provisions, Article 3)（手持品課税） — address `suppl-3591-74/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三条（手持品課税） — Taxation on Goods Held in Stock caption: machine translation, not official suppl-3591-74/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3 **第一項** 施行日に、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で新法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。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該みなし揮発油については、その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、施行日に当該みなし揮発油を揮発油の製造場から移出したものとみなして、一キロリットルにつき、四万五千六百円の揮発油税及び八千二百円の地方道路税を課する。 suppl-3591-74/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses products similar to gasoline that are deemed to be gasoline pursuant to the provisions of Article 88-6 of the New Act (hereinafter referred to as "deemed gasoline" in this Article) at a place other than a gasoline manufacturing site and a bonded area (excluding places within Okinawa Prefecture), if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax of 45,600 yen and local road tax of 8,200 yen per kiloliter are imposed on that deemed gasoline, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date. machine translation, not official **第二項** 施行日に、沖縄県の区域内にある揮発油の製造場及び保税地域以外の当該区域内の場所でみなし揮発油を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該みなし揮発油については、その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、施行日に当該みなし揮発油を揮発油の製造場から移出したものとみなして、一キロリットルにつき、前項の規定によりみなし揮発油一キロリットルにつき課されるべき揮発油税の額及び地方道路税の額に、それぞれ五百三十八分の四百六十八を乗じて得た金額の揮発油税及び地方道路税を課する。 suppl-3591-74/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses deemed gasoline at a place within Okinawa Prefecture other than a gasoline manufacturing site and a bonded area located within that prefecture, if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax and local road tax are imposed on that deemed gasoline, per kiloliter, in the amounts obtained by multiplying the amount of gasoline tax and the amount of local road tax to be imposed per kiloliter of deemed gasoline pursuant to the provisions of the preceding paragraph by 468/538 respectively, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date. machine translation, not official **第三項** 前二項の場合においては、税務署長は、揮発油税に併せて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にあるみなし揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和六十年一月から五月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。 suppl-3591-74/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-3 In the cases referred to in the preceding two paragraphs, the district director collects local road tax together with gasoline tax. In this case, the district director aggregates the amount of gasoline tax and the amount of local road tax on deemed gasoline at storage places of the same person located within the district director's jurisdiction, and collects gasoline tax and local road tax in the aggregated amount in equal installments in each month from January to May 1985, with the last day of each month as the due date for payment. machine translation, not official **第四項** 第一項又は第二項の規定による揮発油税及び地方道路税については、地方道路税法（昭和三十年法律第百四号）第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「五百三十八分の八十二」と、「二百八十七分の二百四十三」とあるのは「五百三十八分の四百五十六」として、これらの規定を適用する。 suppl-3591-74/art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-4 With regard to gasoline tax and local road tax under paragraph (1) or (2), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act (Act No. 104 of 1955) apply with the phrase "44/287" in those provisions being read as "82/538", and the phrase "243/287" being read as "456/538". machine translation, not official **第五項** 第一項又は第二項に規定する者は、第一項又は第二項の規定に該当するみなし揮発油の貯蔵場所並びに当該場所ごとの当該みなし揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）その他政令で定める事項を記載した申告書を施行日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。 suppl-3591-74/art-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-5 A person prescribed in paragraph (1) or (2) must submit a return stating the storage places of deemed gasoline falling under the provisions of paragraph (1) or (2), the quantity of that deemed gasoline possessed at each of those places and its tax basis quantity (meaning the quantity obtained by deducting, from the quantity possessed, the quantity to be deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act), and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from the Effective Date. machine translation, not official **第六項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該みなし揮発油が第一項又は第二項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該みなし揮発油の戻入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。 suppl-3591-74/art-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6 In the cases listed in the following items, if the manufacturer of gasoline listed in the respective items has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the gasoline manufacturing site into which that deemed gasoline was returned or brought is located that the deemed gasoline is deemed gasoline on which the amount of gasoline tax and the amount of local road tax under paragraph (1) or (2) were, or should have been, collected, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax pertaining to that person or refunded to that person: machine translation, not official **一** 揮発油の製造者がその製造場から移出したみなし揮発油で第一項又は第二項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場に戻し入れられた場合　第一項又は第二項の規定の適用がないものとした場合における当該揮発油の製造者 suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-1 where deemed gasoline that a manufacturer of gasoline shipped out of its manufacturing site and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2) has been returned to that manufacturing site: the person who would be the manufacturer of that gasoline if the provisions of paragraph (1) or (2) did not apply; machine translation, not official **二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られたみなし揮発油で第一項又は第二項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該みなし揮発油をその移入した製造場から更に移出した場合　当該揮発油の製造者 suppl-3591-74/art-3/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-2 where, except in the case falling under the preceding item, a manufacturer of gasoline has brought into a gasoline manufacturing site deemed gasoline that was shipped out of another gasoline manufacturing site or withdrawn from a bonded area and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2), and has further shipped that deemed gasoline out of the manufacturing site into which it was brought: that manufacturer of gasoline. machine translation, not official **第七項** 第一項又は第二項に規定する者が、政令で定めるところにより、その所持するみなし揮発油が新法第九十条第一項に規定する用途その他政令で定める用途に充てるべきものであることにつき当該みなし揮発油の貯蔵場所の所在地の所轄税務署長の確認を受けた場合には、当該確認に係るみなし揮発油については、その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、当該みなし揮発油の貯蔵場所を揮発油の製造場とみなす。 suppl-3591-74/art-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-7 If a person prescribed in paragraph (1) or (2) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the storage place of the deemed gasoline in that person's possession is located that the deemed gasoline is to be used for the uses prescribed in Article 90, paragraph (1) of the New Act or other uses specified by Cabinet Order, then, with regard to the deemed gasoline relating to that confirmation, that person, if not a manufacturer of gasoline, is deemed to be a manufacturer of gasoline, and the storage place of that deemed gasoline is deemed to be a gasoline manufacturing site. machine translation, not official **第八項** 第二項の規定により揮発油税及び地方道路税を徴収された、又は徴収されるべきであつたみなし揮発油を沖縄県の区域から当該区域以外の本邦の地域へ移出する目的で船舶又は航空機に積み込む場合には、その積込みをした者を揮発油の製造者と、当該積込みの場所を揮発油の製造場とみなし、その積込みの時に当該みなし揮発油を揮発油の製造場から移出したものとみなして、揮発油税法及び地方道路税法を適用する。この場合において、当該みなし揮発油に課されるべき揮発油税の額及び地方道路税の額は、それぞれみなし揮発油一キロリツトルにつき、第一項に規定する金額から第二項に規定する金額を控除した金額とする。 suppl-3591-74/art-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-8 In the case where deemed gasoline on which gasoline tax and local road tax were, or should have been, collected pursuant to the provisions of paragraph (2) is loaded onto a vessel or aircraft for the purpose of shipping it out of the area of Okinawa Prefecture to a region of Japan outside that area, the Gasoline Tax Act and the Local Road Tax Act apply by deeming the person who has loaded it to be a manufacturer of gasoline and the place of that loading to be a gasoline manufacturing site, and by deeming that deemed gasoline to have been shipped out of a gasoline manufacturing site at the time of that loading. In this case, the amount of gasoline tax and the amount of local road tax to be imposed on that deemed gasoline are, per kiloliter of deemed gasoline, the amounts obtained by deducting the amounts prescribed in paragraph (2) from the amounts prescribed in paragraph (1), respectively. machine translation, not official **第九項** 前項の規定により揮発油の製造者とみなされる者が提出すべき揮発油税法第十条第一項又は地方道路税法第七条第一項の規定による申告書は、これらの規定にかかわらず、前項の積込みをしたみなし揮発油を沖縄県の区域から当該区域以外の本邦の地域に向けて移出する時までに提出しなければならない。ただし、政令で定めるところにより税務署長の承認を受けたときは、当該申告書の提出期限は、当該税務署長の指定した日とする。 suppl-3591-74/art-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-9 The return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act or Article 7, paragraph (1) of the Local Road Tax Act that is to be filed by a person deemed to be a manufacturer of gasoline pursuant to the provisions of the preceding paragraph must, notwithstanding those provisions, be filed by the time the deemed gasoline loaded as referred to in the preceding paragraph is shipped out of the area of Okinawa Prefecture toward a region of Japan outside that area; provided, however, that if that person has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the due date for filing that return is the date designated by that district director. machine translation, not official --- ## Cites - suppl-3591-74/art-3/par-1: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3591-74/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3 - suppl-3591-74/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-3: 前二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-3: 前二項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-4: 地方道路税法（昭和三十年法律第百四号）第七条第二項 → e-Gov law 330AC0000000104, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection - suppl-3591-74/art-3/par-4: 第九条第二項 → e-Gov law 330AC0000000104, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection - suppl-3591-74/art-3/par-4: 第十条第一項 → e-Gov law 330AC0000000104, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-3591-74/art-3/par-4: 第十二条第三項 → e-Gov law 330AC0000000104, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection - suppl-3591-74/art-3/par-4: 第十三条第一項 → e-Gov law 330AC0000000104, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-3591-74/art-3/par-4: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-4: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-5: 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 - suppl-3591-74/art-3/par-5: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-5: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-6: 揮発油税法第十七条 → e-Gov law 332AC0000000055, 第十七条 (Article 17), art-17 — not held in this collection - suppl-3591-74/art-3/par-6: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-6: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-6/item-1: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-6/item-1: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-6/item-2: 前号 → 租税特別措置法 附則第三条第六項第一号 (Supplementary Provisions, Article 3, paragraph (6), item (i)), suppl-3591-74/art-3/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-1 - suppl-3591-74/art-3/par-6/item-2: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-6/item-2: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-7: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-7: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-8: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-74/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - suppl-3591-74/art-3/par-8: 第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-74/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - suppl-3591-74/art-3/par-9: 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 - suppl-3591-74/art-3/par-9: 前項 → 租税特別措置法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-3591-74/art-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-8 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三条第一項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-1 - 租税特別措置法 附則第三条第二項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-2 - 租税特別措置法 附則第三条第三項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-3 - 租税特別措置法 附則第三条第四項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-4 - 租税特別措置法 附則第三条第五項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-5 - 租税特別措置法 附則第三条第六項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6 - 租税特別措置法 附則第三条第六項第一号（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-1 - 租税特別措置法 附則第三条第六項第二号（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-6/item-2 - 租税特別措置法 附則第三条第七項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-7 - 租税特別措置法 附則第三条第八項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-8 - 租税特別措置法 附則第三条第九項（手持品課税） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3591-74/art-3/par-9 --- ## 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-20261007T211206-325, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-326, 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