# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91) - 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: 第九十一条 (Supplementary Provisions, Article 91)（揮発油税及び地方道路税の特例に関する経過措置） — address `suppl-4201-23/art-91` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91 - 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. --- ### 第九十一条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax caption: machine translation, not official suppl-4201-23/art-91 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91 **第一項** 第八条の規定（租税特別措置法第八十八条の六の次に一条を加える改正規定に限る。）の施行の際、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の揮発油の製造場に現存する揮発油（当該製造場において製造されたものに限る。）のうち、新租税特別措置法第八十八条の七第一項各号のいずれかに掲げる物品と揮発油（同項各号に掲げる物品以外のアルコール含有物又はエチル―ターシャリ―ブチルエーテルを混和して製造したものを除く。）とを混和して製造した揮発油であって揮発油等の品質の確保等に関する法律第十三条に規定する揮発油規格に適合するもの（当該揮発油が同項各号のいずれかに掲げる物品を混和して製造したものであることにつき、政令で定めるところにより、経済産業大臣が証明したものに限る。）については、当該揮発油を同項に規定するバイオエタノール等揮発油と、当該揮発油の製造者を新租税特別措置法第八十八条の七第三項前段の届出をした者と、それぞれみなして、同条（第三項から第六項まで及び第九項を除く。）の規定を適用する。 suppl-4201-23/art-91/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91/par-1 When the provisions of Article 8 (limited to the amending provisions adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation) come into effect, with regard to gasoline existing at the gasoline manufacturing site of 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 of a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act (limited to gasoline manufactured at that manufacturing site), which is gasoline manufactured by blending any of the articles listed in the items of Article 88-7, paragraph (1) of the New Act on Special Measures Concerning Taxation with gasoline (excluding gasoline manufactured by blending in alcohol-containing substances other than the articles listed in the items of that paragraph or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in Article 13 of the Act on the Quality Control of Gasoline and Other Fuels (limited to gasoline for which the Minister of Economy, Trade and Industry has certified, pursuant to the provisions of Cabinet Order, that it was manufactured by blending any of the articles listed in the items of that paragraph), the provisions of that Article (excluding paragraphs (3) through (6) and paragraph (9)) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in that paragraph, and the manufacturer of that gasoline to be a person who has given the notification referred to in the first sentence of Article 88-7, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively. machine translation, not official --- ## Cites - suppl-4201-23/art-91/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 - suppl-4201-23/art-91/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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-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-20261007T211206-488, 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