# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — address `suppl-4241-16/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48 - 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. --- ### 第四十八条（特定の重油を農林漁業の用に供した場合の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 Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries caption: machine translation, not official suppl-4241-16/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48 **第一項** 新租税特別措置法第九十条の六第一項の規定は、農林漁業を営む者が平成二十四年十月一日以後に同項に規定する重油をその用途に供するため同項に規定する方法により購入した場合について適用し、農林漁業を営む者が同日前に当該重油をその用途に供するため当該方法により購入した場合については、なお従前の例による。 suppl-4241-16/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48/par-1 The provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a person engaged in agriculture, forestry or fisheries purchases heavy oil prescribed in that paragraph by the method prescribed in that paragraph on or after October 1, 2012 in order to use it for that purpose, and the provisions then in force continue to govern the case where a person engaged in agriculture, forestry or fisheries purchased that heavy oil by that method before that date in order to use it for that purpose. 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六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-48/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48/par-2 With regard to the application of the provisions of Article 90-6, 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 --- ## Cites - suppl-4241-16/art-48/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 ## 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