# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十三条 (Supplementary Provisions, Article 133) - 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: 第百三十三条 (Supplementary Provisions, Article 133)（石油税の特例に関する経過措置） — address `suppl-4151-8/art-133` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133 - 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. --- ### 第百三十三条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax caption: machine translation, not official suppl-4151-8/art-133 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133 **第一項** 第十二条の規定の施行前に課した、又は課すべきであった石油税については、なお従前の例による。 suppl-4151-8/art-133/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-1 The provisions then in force continue to govern petroleum tax that was imposed, or should have been imposed, before the provisions of Article 12 come into effect. machine translation, not official **第二項** 第十二条の規定の施行前に旧租税特別措置法第九十条の四第一項の規定により石油税の免除を受けた原油、石油製品又はガス状炭化水素は、第十二条の規定の施行後に新租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けたものとみなして、同条第五項の規定を適用する。 suppl-4151-8/art-133/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-2 The provisions of Article 90-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to crude oil, petroleum products or gaseous hydrocarbons that were exempted from petroleum tax under the provisions of Article 90-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the provisions of Article 12 come into effect, deeming them to have been exempted from petroleum and coal tax under the provisions of Article 90-4, paragraph (1) of the New Act on Special Measures Concerning Taxation after the provisions of Article 12 come into effect. machine translation, not official **第三項** 第十二条の規定の施行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石油税に係る同条の規定の施行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-4151-8/art-133/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-3 With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of that Article come into effect with respect to petroleum tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-8/art-133/par-3: 第一項 → 租税特別措置法 附則第百三十三条第一項 (Supplementary Provisions, Article 133, paragraph (1)), suppl-4151-8/art-133/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/par-1 ## Cited by 2 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四号ヌ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第百三十三条第三項（石油税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133/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-20261007T211206-436, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-437, 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