# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十八条 (Supplementary Provisions, Article 128) - 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: 第百二十八条 (Supplementary Provisions, Article 128)（揮発油税及び地方揮発油税の特例に関する経過措置） — address `suppl-4221-6/art-128` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128 - 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. --- ### 第百二十八条（揮発油税及び地方揮発油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Gasoline Tax caption: machine translation, not official suppl-4221-6/art-128 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128 **第一項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第八十九条第十七項の規定の適用については、同項の表第八十九条の四第一項の項中「第八十九条の四第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第八十九条の四第二項」と、同表第九十条の二第一項の項中「第九十条の二第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第九十条の二第二項」とする。 suppl-4221-6/art-128/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-1 With regard to the application of the provisions of Article 89, paragraph (17) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "Article 89-4, paragraph (4)" in the row for Article 89-4, paragraph (1) of the table in that paragraph is deemed to be replaced with "Article 89-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and the phrase "Article 90-2, paragraph (4)" in the row for Article 90-2, paragraph (1) of that table with "Article 90-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)". machine translation, not official **第二項** 施行日から平成二十二年五月三十一日までの間に新租税特別措置法第八十九条第二十五項又は第二十七項第一号の違反行為があったときの同条第二十五項から第二十七項までの規定の適用については、同条第二十五項中「十年以下の懲役若しくは百万円以下の罰金」とあるのは「五年以下の懲役若しくは五十万円以下の罰金」と、同条第二十六項中「百万円」とあるのは「五十万円」と、同条第二十七項中「一年以下の懲役又は五十万円以下の罰金」とあるのは「十万円以下の罰金又は科料」とする。 suppl-4221-6/art-128/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-2 With regard to the application of the provisions of Article 89, paragraphs (25) through (27) of the New Act on Special Measures Concerning Taxation when a violation under paragraph (25) or paragraph (27), item (i) of that Article has been committed during the period from the Effective Date to May 31, 2010, the phrase "imprisonment with work for 10 years or less or a fine of 1,000,000 yen or less" in paragraph (25) of that Article is deemed to be replaced with "imprisonment with work for five years or less or a fine of 500,000 yen or less", the phrase "1,000,000 yen" in paragraph (26) of that Article with "500,000 yen", and the phrase "imprisonment with work for one year or less or a fine of 500,000 yen or less" in paragraph (27) of that Article with "a fine of 100,000 yen or less or a petty fine". machine translation, not official --- ## 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-20261007T211206-512, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-513, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07