# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（航空機燃料税の特例に関する経過措置） — address `suppl-4091-22/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21 - 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. --- ### 第二十一条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax caption: machine translation, not official suppl-4091-22/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21 **第一項** 平成九年七月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。 suppl-4091-22/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-1 With regard to aviation fuel tax that was imposed or should have been imposed before July 1, 1997 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern. machine translation, not official **第二項** 指定日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に航空機燃料税法（昭和四十七年法律第七号）第十一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、同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。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。 suppl-4091-22/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-2 If, at the time of the first flight on or after the designated day, there is aviation fuel existing in an aircraft that is an aircraft for Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on which aviation fuel tax has been imposed or should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where the aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in that paragraph is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order. machine translation, not official **第三項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4091-22/art-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-3 With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4091-22/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4091-22/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21 - suppl-4091-22/art-21/par-2: 航空機燃料税法（昭和四十七年法律第七号）第十一条 → e-Gov law 347AC0000000007, 第十一条 (Article 11), art-11 — not held in this collection - suppl-4091-22/art-21/par-3: 第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4091-22/art-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-1 - 租税特別措置法 附則第二十一条第一項（航空機燃料税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-1 - 租税特別措置法 附則第二十一条第三項（航空機燃料税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-21/par-3 --- ## 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-20261007T211206-385, 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