# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付に関する経過措置） — address `suppl-4241-16/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47 - 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. --- ### 第四十七条（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付に関する経過措置） — Transitional Measures Concerning Refunds of Petroleum and Coal Tax on Specified Gasoline, etc. Used as Raw Materials for Petrochemical Products caption: machine translation, not official suppl-4241-16/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47 **第一項** 新租税特別措置法第九十条の五第一項の規定は、同項に規定する石油化学製品の製造者が平成二十四年十月一日以後に同項に規定する特定揮発油等を原料に用いて同項に規定する石油化学製品を製造した場合について適用し、当該石油化学製品の製造者が同日前に当該特定揮発油等を原料に用いて当該石油化学製品を製造した場合については、なお従前の例による。 suppl-4241-16/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-1 The provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a manufacturer of petrochemical products prescribed in that paragraph manufactures petrochemical products prescribed in that paragraph using specified gasoline, etc. prescribed in that paragraph as raw materials on or after October 1, 2012, and the provisions then in force continue to govern the case where that manufacturer of petrochemical products manufactured those petrochemical products using that specified gasoline, etc. as raw materials before that date. machine translation, not official **第二項** 平成二十四年十月一日から平成二十六年三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五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。 suppl-4241-16/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-2 With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)". machine translation, not official **第三項** 平成二十六年四月一日から平成二十八年三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五第一項の規定の適用については、同項中「第九十条の三の二第一号」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。 suppl-4241-16/art-47/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47/par-3 With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)". machine translation, not official --- ## Cites - suppl-4241-16/art-47/par-2: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号 → 租税特別措置法 附則第四十三条第二項第一号 (Supplementary Provisions, Article 43, paragraph (2), item (i)), suppl-4241-16/art-43/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-43/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-2/item-1 - suppl-4241-16/art-47/par-3: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号 → 租税特別措置法 附則第四十三条第三項第一号 (Supplementary Provisions, Article 43, paragraph (3), item (i)), suppl-4241-16/art-43/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43/par-3/item-1 ## 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三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-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-20261007T211206-535, 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