# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — address `suppl-5071-81/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2 - 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. --- ### 第二条（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Special Provisions on the Tax Rates of Gasoline Tax and Local Gasoline Tax caption: machine translation, not official suppl-5071-81/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2 **第一項** この法律の施行の日（以下この条において「施行日」という。）に、揮発油の製造場又は保税地域以外の場所（沖縄県の区域内の場所を除く。以下この項において「揮発油製造場等以外の場所」という。）で販売のために控除対象揮発油を所持する揮発油の製造者（特定補助金の交付を受けた又は受けるべき者に限る。この項ただし書を除き、以下この条において同じ。）又は販売業者（特定補助金の交付を受けた又は受けるべき者に限る。以下この項及び第九項において同じ。）がある場合において、揮発油の製造者が、政令で定めるところにより、揮発油製造場等以外の場所で揮発油の製造者又は販売業者が販売のために所持する控除対象揮発油についての揮発油税超過額を期限内申告書に第七号揮発油税額として記載したときは、当該期限内申告書に記載した第六号揮発油税額から揮発油税超過額を控除する。ただし、揮発油の製造者が当該控除対象揮発油について揮発油税法（昭和三十二年法律第五十五号）第十七条第一項から第四項まで又は災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第七条第一項若しくは第四項の規定による控除又は還付を受けた場合又は受けようとする場合は、この限りでない。 suppl-5071-81/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 If, on the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article), there is a manufacturer of gasoline (limited to a person who has received or is to receive a specified subsidy; the same applies hereinafter in this Article, except in the proviso to this paragraph) or a seller (limited to a person who has received or is to receive a specified subsidy; hereinafter the same applies in this paragraph and paragraph (9)) that possesses gasoline eligible for deduction for sale at a place other than a manufacturing site of gasoline or a bonded area (excluding a place within the area of Okinawa Prefecture; hereinafter referred to as a "place other than a gasoline manufacturing site, etc." in this paragraph), and the manufacturer of gasoline, pursuant to the provisions of Cabinet Order, states in its return filed by the due date, as the item (vii) gasoline tax amount, the excess gasoline tax amount for the gasoline eligible for deduction that manufacturers of gasoline or sellers possess for sale at a place other than a gasoline manufacturing site, etc., the excess gasoline tax amount is deducted from the item (vi) gasoline tax amount stated in that return filed by the due date; provided, however, that this does not apply if the manufacturer of gasoline has received or seeks to receive, for that gasoline eligible for deduction, a deduction or refund under the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act (Act No. 55 of 1957) or Article 7, paragraph (1) or (4) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947). machine translation, not official **第二項** 揮発油の製造者が前項の規定による控除を受けるべき月において揮発油税法第十条第二項の規定による申告書を提出するときは、揮発油税超過額に相当する金額の還付を受けるため、政令で定めるところにより、当該申告書に揮発油税超過額を記載することができる。 suppl-5071-81/art-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-2 When a manufacturer of gasoline files a return under the provisions of Article 10, paragraph (2) of the Gasoline Tax Act for the month in which it is to receive the deduction under the preceding paragraph, it may, pursuant to the provisions of Cabinet Order, state the excess gasoline tax amount in that return in order to receive a refund of the amount equivalent to the excess gasoline tax amount. machine translation, not official **第三項** 前項に定める場合のほか、揮発油の製造者は、第一項の規定による控除を受けるべき月において揮発油税法第十条第一項の規定による申告書の提出を要しないときは、揮発油税超過額に相当する金額の還付を受けるため、政令で定めるところにより、揮発油税超過額を記載した申告書をその製造場の所在地の所轄税務署長に提出することができる。 suppl-5071-81/art-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-3 Beyond the case prescribed in the preceding paragraph, when a manufacturer of gasoline is not required to file a return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month in which it is to receive the deduction under paragraph (1), it may, pursuant to the provisions of Cabinet Order, file a return stating the excess gasoline tax amount with the district director with jurisdiction over the place where its manufacturing site is located, in order to receive a refund of the amount equivalent to the excess gasoline tax amount. machine translation, not official **第四項** 第一項の規定に基づき期限内申告書に揮発油税法第十条第一項第九号に掲げる不足額が記載されることとなったとき又は前二項の規定に基づき揮発油税超過額が記載された申告書が提出されたときは、それぞれ、当該不足額又は当該揮発油税超過額に相当する金額を還付する。 suppl-5071-81/art-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 When the shortfall set forth in Article 10, paragraph (1), item (ix) of the Gasoline Tax Act comes to be stated in a return filed by the due date based on the provisions of paragraph (1), or when a return stating the excess gasoline tax amount has been filed based on the provisions of the preceding two paragraphs, the amount equivalent to that shortfall or that excess gasoline tax amount, respectively, is refunded. machine translation, not official **第五項** 第一項又は前項の規定による控除又は還付を受けようとする揮発油の製造者は、当該控除又は還付に係る揮発油税法第十条の規定による申告書又は第三項の規定による申告書に、控除対象揮発油について貯蔵場所ごとに作成した当該控除対象揮発油の数量その他の政令で定める事項を記載した書類を添付しなければならない。 suppl-5071-81/art-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-5 A manufacturer of gasoline seeking to receive a deduction or refund under paragraph (1) or the preceding paragraph must attach, to the return under the provisions of Article 10 of the Gasoline Tax Act or the return under paragraph (3) pertaining to that deduction or refund, a document stating the quantity of the gasoline eligible for deduction, prepared for each storage place, and other matters specified by Cabinet Order. machine translation, not official **第六項** 揮発油税法第十七条第八項の規定は、第四項の規定による還付金について準用する。この場合において、同条第八項中「第三項又は第四項」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第四項」と、同項第二号中「第十条第二項」とあるのは「第十条第二項又は租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第三項」と読み替えるものとする。 suppl-5071-81/art-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-6 The provisions of Article 17, paragraph (8) of the Gasoline Tax Act apply mutatis mutandis to a refund under paragraph (4). In this case, the phrase "paragraph (3) or (4)" in paragraph (8) of that Article is deemed to be replaced with "Article 2, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", and the phrase "Article 10, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 10, paragraph (2) or Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake". machine translation, not official **第七項** 地方揮発油税法（昭和三十年法律第百四号）第九条の規定は、第一項又は第四項の規定による控除又は還付が行われる場合について準用する。この場合において、同条第一項中「揮発油税法第十七条第一項から第四項までの規定により揮発油税額に相当する金額の控除又は当該控除すべき金額若しくはその不足額の還付」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第一項又は第四項の規定による控除又は還付」と、同条第二項中「二百八十七分の四十四」とあるのは「二百五十一分の八」と、「二百八十七分の二百四十三」とあるのは「二百五十一分の二百四十三」と、同条第三項中「揮発油税法第十七条第五項及び第八項」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第五項及び第六項」と読み替えるものとする。 suppl-5071-81/art-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-7 The provisions of Article 9 of the Local Gasoline Tax Act (Act No. 104 of 1955) apply mutatis mutandis in the case where a deduction or refund under paragraph (1) or (4) is made. In this case, the phrase "a deduction of the amount equivalent to the amount of gasoline tax, or a refund of the amount to be deducted or of the shortfall thereof, pursuant to the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act" in paragraph (1) of that Article is deemed to be replaced with "a deduction or refund under the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", the phrase "44/287" in paragraph (2) of that Article with "8/251", the phrase "243/287" with "243/251", and the phrase "Article 17, paragraphs (5) and (8) of the Gasoline Tax Act" in paragraph (3) of that Article with "Article 2, paragraphs (5) and (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake". machine translation, not official **第八項** 地方揮発油税法第十三条の規定は、前項において読み替えて準用する同法第九条の規定及び第四項の規定による地方揮発油税及び揮発油税の還付に係る金額について準用する。この場合において、同法第十三条第一項中「第九条及び揮発油税法第十七条」とあるのは「租税特別措置法及び東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第二条第七項において読み替えて準用する第九条及び同法附則第二条第四項」と、「二百八十七分の四十四」とあるのは「二百五十一分の八」と、「二百八十七分の二百四十三」とあるのは「二百五十一分の二百四十三」と読み替えるものとする。 suppl-5071-81/art-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-8 The provisions of Article 13 of the Local Gasoline Tax Act apply mutatis mutandis to the amounts pertaining to refunds of local gasoline tax and gasoline tax under the provisions of Article 9 of that Act as applied mutatis mutandis following the deemed replacement of terms pursuant to the preceding paragraph and under the provisions of paragraph (4). In this case, the phrase "Article 9 and Article 17 of the Gasoline Tax Act" in Article 13, paragraph (1) of that Act is deemed to be replaced with "Article 9 as applied mutatis mutandis following the deemed replacement of terms pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and Article 2, paragraph (4) of the Supplementary Provisions of that Act", the phrase "44/287" with "8/251", and the phrase "243/287" with "243/251". machine translation, not official **第九項** 揮発油を保税地域から引き取る揮発油の販売業者が、その本店又は主たる事務所の所在地のうち一の場所につき、施行日以後一月以内に政令で定めるところにより国税庁長官の承認を受けたときは、施行日前に保税地域から引き取られた控除対象揮発油については、当該揮発油の販売業者を揮発油の製造者と、当該承認を受けた場所を揮発油の製造場とみなして、この条の規定（これに係る罰則を含む。）を適用する。 suppl-5071-81/art-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-9 If a seller of gasoline who withdraws gasoline from a bonded area has obtained the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, within one month on or after the Effective Date for one place among the locations of its head office or principal office, then with regard to gasoline eligible for deduction that was withdrawn from a bonded area before the Effective Date, the provisions of this Article (including the penal provisions relating to them) apply by deeming that seller of gasoline to be a manufacturer of gasoline and the place for which that approval was obtained to be a gasoline manufacturing site. machine translation, not official **第十項** 前項の承認の申請があった場合において、当該申請に係る場所につき揮発油税及び地方揮発油税の保全上不適当と認められる事情があるときは、国税庁長官は、その承認を与えないことができる。 suppl-5071-81/art-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-10 If an application for the approval referred to in the preceding paragraph has been filed and there are circumstances in which the place to which that application relates is found to be inappropriate for securing the gasoline tax and the local gasoline tax, the Commissioner of the National Tax Agency may decline to grant that approval. machine translation, not official **第十一項** 控除対象揮発油につき、第一項又は第四項の規定による控除又は還付を受けた場合における揮発油税法第十七条又は災害被害者に対する租税の減免、徴収猶予等に関する法律第七条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 揮発油税法第十七条第一項 当該移出により納付された、又は納付されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除くものとし、当該揮発油税額につきこの項、次項又は第四項の規定による控除が行われている場合には、その控除前の金額とする。第四項において同じ。） 第九条の規定により課されるものとした場合の揮発油税額 揮発油税法第十七条第二項 当該他の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除くものとし、当該揮発油税額につき前項、この項又は第四項の規定による控除が行われている場合には、その控除前の金額とする。） 第九条の規定により課されるものとした場合の揮発油税額 揮発油税法第十七条第四項 当該移出により納付された、又は納付されるべき揮発油税額 第九条の規定により課されるものとした場合の揮発油税額 災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第一項 課せられた酒税又はたばこ税、揮発油税、地方揮発油税、石油ガス税若しくは石油石炭税（以下「酒税等」と総称する。）の税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除く。） 揮発油税法第九条の規定により課されるものとした場合の揮発油税額に相当する金額又は地方揮発油税法第四条の規定により課されるものとした場合の地方揮発油税額 酒税等の 揮発油税及び地方揮発油税の 災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第三項及び第四項 酒税等 揮発油税及び地方揮発油税 suppl-5071-81/art-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-11 With regard to the application of Article 17 of the Gasoline Tax Act or Article 7 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims in the case where a deduction or refund under paragraph (1) or paragraph (4) has been received for gasoline eligible for deduction, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table. Article 17, paragraph (1) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on that shipment (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax, and, if a deduction under this paragraph, the following paragraph or paragraph (4) has been made from that amount of gasoline tax, being the amount before that deduction; the same applies in paragraph (4)) the amount of gasoline tax that would have been imposed under Article 9 Article 17, paragraph (2) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on shipment from that other manufacturing site, or paid or to be paid, or collected or to be collected, on withdrawal from a bonded area (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax, and, if a deduction under the preceding paragraph, this paragraph or paragraph (4) has been made from that amount of gasoline tax, being the amount before that deduction) the amount of gasoline tax that would have been imposed under Article 9 Article 17, paragraph (4) of the Gasoline Tax Act the amount of gasoline tax paid or to be paid on that shipment the amount of gasoline tax that would have been imposed under Article 9 Article 7, paragraph (1) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims the amount of liquor tax, or of tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax or petroleum and coal tax (hereinafter collectively referred to as "liquor tax, etc."), imposed (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax) the amount equivalent to the amount of gasoline tax that would have been imposed under Article 9 of the Gasoline Tax Act, or the amount of local gasoline tax that would have been imposed under Article 4 of the Local Gasoline Tax Act of the liquor tax, etc. of the gasoline tax and local gasoline tax Article 7, paragraphs (3) and (4) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims liquor tax, etc. gasoline tax and local gasoline tax machine translation, not official **第十二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 suppl-5071-81/art-2/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12 In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 揮発油　租税特別措置法第八十八条の五に規定する揮発油をいう。 suppl-5071-81/art-2/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-1 "gasoline" means the gasoline prescribed in Article 88-5 of the Act on Special Measures Concerning Taxation; machine translation, not official **二** 保税地域　関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。 suppl-5071-81/art-2/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-2 "bonded area" means a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954); machine translation, not official **三** 特定補助金　揮発油の卸売価格の抑制を目的として国が交付する補助金をいう。 suppl-5071-81/art-2/par-12/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-3 "specified subsidy" means a subsidy granted by the State for the purpose of curbing the wholesale price of gasoline; machine translation, not official **四** 控除対象揮発油　揮発油税法その他の法律の規定により揮発油税が免除された又は免除されるべき揮発油以外の揮発油で特定補助金の対象となるもの（当該特定補助金の交付を受けた又は受けるべきものを除く。）をいう。 suppl-5071-81/art-2/par-12/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-4 "gasoline eligible for deduction" means gasoline, other than gasoline for which the gasoline tax has been or is to be exempted under the provisions of the Gasoline Tax Act or any other Act, that is covered by a specified subsidy (excluding gasoline for which that specified subsidy has been or is to be granted); machine translation, not official **五** 揮発油税超過額　イに掲げる金額からロに掲げる金額を控除した金額をいう。 suppl-5071-81/art-2/par-12/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5 "excess gasoline tax amount" means the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a); machine translation, not official **イ** 次に掲げる揮発油税額に相当する金額 suppl-5071-81/art-2/par-12/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1 the amount equivalent to the following amounts of gasoline tax: machine translation, not official **（１）** 揮発油の製造場からの移出により納付された又は納付されるべき揮発油税額（延滞税、過少申告加算税、無申告加算税及び重加算税の額を除く。（２）において同じ。） suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-1 the amount of gasoline tax paid or to be paid on shipment from a gasoline manufacturing site (excluding the amounts of delinquent tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in (2)); machine translation, not official **（２）** 保税地域からの引取りにより納付された若しくは納付されるべき又は徴収された若しくは徴収されるべき揮発油税額 suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-1/sub2-2 the amount of gasoline tax paid or to be paid, or collected or to be collected, on withdrawal from a bonded area; machine translation, not official **ロ** 揮発油税法第九条の規定により課されるものとした場合の揮発油税額に相当する金額 suppl-5071-81/art-2/par-12/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-5/sub-2 the amount equivalent to the amount of gasoline tax that would have been imposed under Article 9 of the Gasoline Tax Act; machine translation, not official **六** 期限内申告書　施行日から起算して三月を経過する日の属する月の末日までに提出される揮発油税法第十条第一項の規定による申告書（同項に規定する期限内に提出されるものに限る。）をいう。 suppl-5071-81/art-2/par-12/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-6 "return filed by the due date" means a return under Article 10, paragraph (1) of the Gasoline Tax Act that is filed by the last day of the month that includes the day on which three months have elapsed counting from the Effective Date (limited to a return filed within the time limit prescribed in that paragraph); machine translation, not official **七** 第六号揮発油税額　揮発油税法第十条第一項第六号に掲げる揮発油税額をいう。 suppl-5071-81/art-2/par-12/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-7 "item (vi) gasoline tax amount" means the amount of gasoline tax set forth in Article 10, paragraph (1), item (vi) of the Gasoline Tax Act; machine translation, not official **八** 第七号揮発油税額　揮発油税法第十条第一項第七号に掲げる揮発油税額をいう。 suppl-5071-81/art-2/par-12/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12/item-8 "item (vii) gasoline tax amount" means the amount of gasoline tax set forth in Article 10, paragraph (1), item (vii) of the Gasoline Tax Act. machine translation, not official --- ## Cites - suppl-5071-81/art-2/par-1: この条 → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-81/art-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2 - suppl-5071-81/art-2/par-1: この項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-1: 第九項 → 租税特別措置法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-5071-81/art-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-9 - suppl-5071-81/art-2/par-1: 揮発油税法（昭和三十二年法律第五十五号）第十七条第一項から第四項まで → e-Gov law 332AC0000000055, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-5071-81/art-2/par-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第七条第一項 → e-Gov law 322AC0000000175, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-5071-81/art-2/par-1: 第四項 → e-Gov law 322AC0000000175, 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — not held in this collection - suppl-5071-81/art-2/par-2: 前項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-2: 揮発油税法第十条第二項 → e-Gov law 332AC0000000055, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection - suppl-5071-81/art-2/par-3: 前項 → 租税特別措置法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5071-81/art-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-2 - suppl-5071-81/art-2/par-3: 第一項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-3: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-5071-81/art-2/par-4: 第一項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-4: 揮発油税法第十条第一項第九号 → e-Gov law 332AC0000000055, 第十条第一項第九号 (Article 10, paragraph (1), item (ix)), art-10/par-1/item-9 — not held in this collection - suppl-5071-81/art-2/par-4: 前二項 → 租税特別措置法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5071-81/art-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-2 - suppl-5071-81/art-2/par-4: 前二項 → 租税特別措置法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-5071-81/art-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-3 - suppl-5071-81/art-2/par-5: 第一項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-5: 前項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-2/par-5: 揮発油税法第十条 → e-Gov law 332AC0000000055, 第十条 (Article 10), art-10 — not held in this collection - suppl-5071-81/art-2/par-5: 第三項 → 租税特別措置法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-5071-81/art-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-3 - suppl-5071-81/art-2/par-6: 揮発油税法第十七条第八項 → e-Gov law 332AC0000000055, 第十七条第八項 (Article 17, paragraph (8)), art-17/par-8 — not held in this collection - suppl-5071-81/art-2/par-6: 第四項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-2/par-6: 同項第二号 → e-Gov law 332AC0000000055, 第十七条第八項第二号 (Article 17, paragraph (8), item (ii)), art-17/par-8/item-2 — not held in this collection - suppl-5071-81/art-2/par-7: 地方揮発油税法（昭和三十年法律第百四号）第九条 → e-Gov law 330AC0000000104, 第九条 (Article 9), art-9 — not held in this collection - suppl-5071-81/art-2/par-7: 第一項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-7: 第四項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-2/par-7: 同条第一項 → e-Gov law 330AC0000000104, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - suppl-5071-81/art-2/par-7: 揮発油税法第十七条第一項 → e-Gov law 332AC0000000055, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-5071-81/art-2/par-7: 第四項 → e-Gov law 332AC0000000055, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection - suppl-5071-81/art-2/par-7: 同条第二項 → e-Gov law 330AC0000000104, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection - suppl-5071-81/art-2/par-7: 同条第三項 → e-Gov law 330AC0000000104, 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — not held in this collection - suppl-5071-81/art-2/par-7: 揮発油税法第十七条第五項 → e-Gov law 332AC0000000055, 第十七条第五項 (Article 17, paragraph (5)), art-17/par-5 — not held in this collection - suppl-5071-81/art-2/par-7: 第八項 → e-Gov law 332AC0000000055, 第十七条第八項 (Article 17, paragraph (8)), art-17/par-8 — not held in this collection - suppl-5071-81/art-2/par-8: 地方揮発油税法第十三条 → e-Gov law 330AC0000000104, 第十三条 (Article 13), art-13 — not held in this collection - suppl-5071-81/art-2/par-8: 前項 → 租税特別措置法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-5071-81/art-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-7 - suppl-5071-81/art-2/par-8: 同法第九条 → e-Gov law 330AC0000000104, 第九条 (Article 9), art-9 — not held in this collection - suppl-5071-81/art-2/par-8: 第四項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-2/par-8: 同法第十三条第一項 → e-Gov law 330AC0000000104, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-5071-81/art-2/par-8: 揮発油税法第十七条 → e-Gov law 332AC0000000055, 第十七条 (Article 17), art-17 — not held in this collection - suppl-5071-81/art-2/par-9: この条 → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-81/art-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2 - suppl-5071-81/art-2/par-10: 前項 → 租税特別措置法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-5071-81/art-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-9 - suppl-5071-81/art-2/par-11: 第一項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5071-81/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - suppl-5071-81/art-2/par-11: 第四項 → 租税特別措置法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-5071-81/art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - suppl-5071-81/art-2/par-11: 揮発油税法第十七条 → e-Gov law 332AC0000000055, 第十七条 (Article 17), art-17 — not held in this collection - suppl-5071-81/art-2/par-11: 揮発油税法第十七条第一項 → e-Gov law 332AC0000000055, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-5071-81/art-2/par-11: 揮発油税法第十七条第二項 → e-Gov law 332AC0000000055, 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — not held in this collection - suppl-5071-81/art-2/par-11: 揮発油税法第十七条第四項 → e-Gov law 332AC0000000055, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection - suppl-5071-81/art-2/par-11: 揮発油税法第九条 → e-Gov law 332AC0000000055, 第九条 (Article 9), art-9 — not held in this collection - suppl-5071-81/art-2/par-11: 地方揮発油税法第四条 → e-Gov law 330AC0000000104, 第四条 (Article 4), art-4 — not held in this collection - suppl-5071-81/art-2/par-12: この条 → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-5071-81/art-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2 - suppl-5071-81/art-2/par-12/item-1: 租税特別措置法第八十八条の五 → 租税特別措置法 第八十八条の五 (Article 88-5), art-88-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-5 · https://japanlaw.org/l/332AC0000000026/art-88-5 - suppl-5071-81/art-2/par-12/item-2: 関税法（昭和二十九年法律第六十一号）第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection - suppl-5071-81/art-2/par-12/item-5/sub-2: 揮発油税法第九条 → e-Gov law 332AC0000000055, 第九条 (Article 9), art-9 — not held in this collection - suppl-5071-81/art-2/par-12/item-6: 揮発油税法第十条第一項 → e-Gov law 332AC0000000055, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-5071-81/art-2/par-12/item-7: 揮発油税法第十条第一項第六号 → e-Gov law 332AC0000000055, 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), art-10/par-1/item-6 — not held in this collection - suppl-5071-81/art-2/par-12/item-8: 揮発油税法第十条第一項第七号 → e-Gov law 332AC0000000055, 第十条第一項第七号 (Article 10, paragraph (1), item (vii)), art-10/par-1/item-7 — not held in this collection ## Cited by 14 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二条第一項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-1 - 租税特別措置法 附則第二条第二項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-2 - 租税特別措置法 附則第二条第三項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-3 - 租税特別措置法 附則第二条第四項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-4 - 租税特別措置法 附則第二条第五項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-5 - 租税特別措置法 附則第二条第六項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-6 - 租税特別措置法 附則第二条第七項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-7 - 租税特別措置法 附則第二条第八項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-8 - 租税特別措置法 附則第二条第九項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-9 - 租税特別措置法 附則第二条第十項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-10 - 租税特別措置法 附則第二条第十一項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-11 - 租税特別措置法 附則第二条第十二項（揮発油税及び地方揮発油税の税率の特例の廃止に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-2/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-2/par-12 - 租税特別措置法 附則第三条第一項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-3/par-1 - 租税特別措置法 附則第四条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-4/par-1 --- ## 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-20261007T211206-658, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-659, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07