# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十四条 (Supplementary Provisions, Article 54)

- 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: 第五十四条 (Supplementary Provisions, Article 54)（航空機燃料税の特例に関する経過措置） — address `suppl-5041-4/art-54`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54
- 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.

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### 第五十四条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54</sup>

**第一項**  施行日前に課した、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。
<sup>suppl-5041-4/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-1</sup>
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
<sup>machine translation, not official</sup>

**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施行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、当該航空機に旧租税特別措置法第九十条の八、第九十条の八の二第一項又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。
<sup>suppl-5041-4/art-54/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2</sup>
If, at the time when an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, Article 90-8-2, 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 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 law specified in the following items, according to the category of that aircraft at the time of first flight listed in those items, is deemed to have been loaded onto that aircraft:
<sup>machine translation, not official</sup>

  **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
  <sup>suppl-5041-4/art-54/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-5041-4/art-54/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-5041-4/art-54/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

**第三項**  前二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。
<sup>suppl-5041-4/art-54/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-3</sup>
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5041-4/art-54/par-2: 新租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- suppl-5041-4/art-54/par-2: この項 → 租税特別措置法 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-5041-4/art-54/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2
- suppl-5041-4/art-54/par-2/item-1: 新租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- suppl-5041-4/art-54/par-2/item-1: 新租税特別措置法第九十条の八の二第二項 → 租税特別措置法 第九十条の八の二第二項 (Article 90-8-2, paragraph (2)), art-90-8-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-2
- suppl-5041-4/art-54/par-2/item-2: 新租税特別措置法第九十条の八の二第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- suppl-5041-4/art-54/par-2/item-3: 新租税特別措置法第九十条の九第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- suppl-5041-4/art-54/par-3: 前二項 → 租税特別措置法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-5041-4/art-54/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-1
- suppl-5041-4/art-54/par-3: 前二項 → 租税特別措置法 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-5041-4/art-54/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第五十四条第二項（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-5041-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-2
- 租税特別措置法 附則第五十四条第三項（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-5041-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-54/par-3

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## 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-20261007T211206-640, 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