# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置） — address `suppl-4241-16/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46 - 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. --- ### 第四十六条（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Specified Coal, etc. for Power Generation in Okinawa That Is Taken Out of a Bonded Area caption: machine translation, not official suppl-4241-16/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46 **第一項** 施行日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。 suppl-4241-16/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-1 The provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before the Effective Date. machine translation, not official **第二項** 平成二十四年四月一日から同年十二月三十一日までの間における新租税特別措置法第九十条の四の三第二項の規定の適用については、同項中「第十八条の二、第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、第七十四条の十二第五項及び第七十四条の十三」とあるのは「第二十一条、第二十二条（第一号を除く。）及び第二十三条（第一項第二号及び第四号並びに第三項を除く。）」と、「この場合において、石油石炭税法第十八条の二中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の三第四項及び第五項」と」とあるのは「この場合において」と、「において「沖縄発電用特定石炭等」とあるのは「並びに第二十三条第一項及び第二項において「沖縄発電用特定石炭等」と、「国税通則法第七十四条の五第四号イ中「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「同法第二十三条第一項第一号中「原油等」と、「沖縄発電用特定石炭等（租税特別措置法第九十条の四の三第一項の規定により石油石炭税の免除を受けた天然ガス又は石炭」と、同号ハ中「原油等又はロ」とあるのは「沖縄発電用特定石炭等」と、同項第三号中「原油等又は前号」と、「沖縄発電用特定石炭等」と、同法第七十四条の十二第五項中「同法第二条第一号（定義）に規定する原油、同条第三号に規定するガス状炭化水素若しくは同条第四号に規定する石炭」とあるのは「沖縄発電用特定石炭等」と、同条第二項中「原油、ガス状炭化水素若しくは石炭」と、「読み替える」とあるのは「、同条第四項中「第四条及び第十三条から第十七条まで」とあるのは「租税特別措置法第九十条の四の三第四項及び第五項」と読み替える」とする。 suppl-4241-16/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-2 With regard to the application of the provisions of Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2012 to December 31 of that year, in that paragraph, the phrase "Article 18-2, Article 21 and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 21, Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3))"; the phrase "In this case, the phrase 'Article 4 and Articles 13 through 17' in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and" is deemed to be replaced with "In this case,"; the phrase "in ... 'specified coal, etc. for power generation in Okinawa'" is deemed to be replaced with "and in Article 23, paragraphs (1) and (2) ... 'specified coal, etc. for power generation in Okinawa'"; the phrase "in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes, 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" is deemed to be replaced with "in Article 23, paragraph (1), item (i) of that Act, 'crude oil, etc."; the phrase "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation', and in (c) of that item, 'crude oil, etc. or (b)" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in item (iii) of that paragraph, 'crude oil, etc. or the preceding item"; the phrase "specified coal, etc. for power generation in Okinawa', and in Article 74-12, paragraph (5) of that Act, 'crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in paragraph (2) of that Article, 'crude oil, gaseous hydrocarbons or coal"; and the phrase "is deemed to be replaced" is deemed to be replaced with "is deemed to be replaced, and the phrase 'Article 4 and Articles 13 through 17' in paragraph (4) of that Article is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'". machine translation, not official --- ## Cites - suppl-4241-16/art-46/par-2: 石油石炭税法第十八条の二 → e-Gov law 353AC0000000025, 第十八条の二 (Article 18-2), art-18-2 — not held in this collection - suppl-4241-16/art-46/par-2: 同法第二十三条第一項第一号 → 国税通則法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1/item-1 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-10 · https://japanlaw.org/l/337AC0000000066/art-74-10 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-11 · https://japanlaw.org/l/337AC0000000066/art-74-11 - suppl-4241-16/art-46/par-2: 第七十四条の十三 → 国税通則法 第七十四条の十三 (Article 74-13), art-74-13 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13 · https://japanlaw.org/l/337AC0000000066/art-74-13 - suppl-4241-16/art-46/par-2: 国税通則法第七十四条の五第四号 → 国税通則法 第七十四条の五第一項第四号 (Article 74-5, paragraph (1), item (iv)), art-74-5/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-4 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の七 (Article 74-7), art-74-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7 · https://japanlaw.org/l/337AC0000000066/art-74-7 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の八 (Article 74-8), art-74-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8 - suppl-4241-16/art-46/par-2: 第七十四条の七から第七十四条の十一まで → 国税通則法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9 --- ## 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-20261007T211206-535, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, 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