# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十条 (Supplementary Provisions, Article 80) - 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: 第八十条 (Supplementary Provisions, Article 80)（航空機燃料税の特例に関する経過措置） — address `suppl-4231-82/art-80` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80 - 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. --- ### 第八十条（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-4231-82/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80 **第一項** 新租税特別措置法第九十条の八から第九十条の九までの規定は、平成二十三年四月一日から適用し、同日前に課した、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-4231-82/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-1 The provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation apply from April 1, 2011, and the provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before that date. machine translation, not official **第二項** 新租税特別措置法第九十条の八に規定する航空機が平成二十三年四月一日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に航空機燃料税法第十一条又は旧租税特別措置法第九十条の八第一項若しくは第九十条の九第一項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、初回航行時（初回航行時が施行日前である場合には、施行日）に、当該航空機が初回航行時に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、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定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。 suppl-4231-82/art-80/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2 Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after April 1, 2011 (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or Article 90-8, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight (or, if the time of first flight is before the Effective Date, on the Effective Date) at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in that item is deemed to have been loaded onto that aircraft: machine translation, not official **一** 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機　新租税特別措置法第九十条の八 suppl-4231-82/art-80/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-1 an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation; machine translation, not official **二** 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機　新租税特別措置法第九十条の八の二第一項 suppl-4231-82/art-80/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-2 an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation; machine translation, not official **三** 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機　新租税特別措置法第九十条の九第一項 suppl-4231-82/art-80/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2/item-3 an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第三項** 平成二十三年四月一日から施行日の前日までの間に同月分以後の航空機燃料税につき航空機燃料税法第十四条第一項又は第二項の規定による申告書を提出した者及び同月一日から施行日の前日までの間に同月分以後の航空機燃料税につき国税通則法第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同月一日から施行日の前日までの間に同法第十九条第三項に規定する修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があった場合には、その申告又は更正後の事項）につき、新租税特別措置法第九十条の八から第九十条の九までの規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-4231-82/art-80/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-3 A person who, during the period from April 1, 2011 to the day before the Effective Date, filed a return under the provisions of Article 14, paragraph (1) or (2) of the Aviation Fuel Tax Act for aviation fuel tax for that month or any subsequent month, and a person who, during the period from the first day of that month to the day before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for aviation fuel tax for that month or any subsequent month, may, if any matter stated in that return or any matter pertaining to that determination (or, if, during the period from the first day of that month to the day before the Effective Date, an amended return prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment under the provisions of Article 24 or 26 of that Act was made with regard to those matters, the matters after that filing or reassessment) is to be changed as a result of the application of the provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation, file with the district director, with regard to the matter that is to be changed, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes by the day on which one year has elapsed counting from the Effective Date. machine translation, not official **第四項** 前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。 suppl-4231-82/art-80/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-4 Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4231-82/art-80/par-2: 航空機燃料税法第十一条 → e-Gov law 347AC0000000007, 第十一条 (Article 11), art-11 — not held in this collection - suppl-4231-82/art-80/par-2: この項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-4231-82/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2 - suppl-4231-82/art-80/par-3: 航空機燃料税法第十四条第一項 → e-Gov law 347AC0000000007, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection - suppl-4231-82/art-80/par-3: 第二項 → e-Gov law 347AC0000000007, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection - suppl-4231-82/art-80/par-3: 同法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3 - suppl-4231-82/art-80/par-3: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-4231-82/art-80/par-3: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - suppl-4231-82/art-80/par-3: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - suppl-4231-82/art-80/par-3: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - suppl-4231-82/art-80/par-4: 前三項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-4231-82/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2 - suppl-4231-82/art-80/par-4: 前三項 → 租税特別措置法 附則第八十条第一項 (Supplementary Provisions, Article 80, paragraph (1)), suppl-4231-82/art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-1 - suppl-4231-82/art-80/par-4: 前三項 → 租税特別措置法 附則第八十条第三項 (Supplementary Provisions, Article 80, paragraph (3)), suppl-4231-82/art-80/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十条第二項（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-4231-82/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-2 - 租税特別措置法 附則第八十条第四項（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-4231-82/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-80/par-4 --- ## 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-20261007T211206-522, 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