# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（安定財源の確保の方針） — address `suppl-5071-81/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6 - 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. --- ### 第六条（安定財源の確保の方針） — Policy on Securing Stable Revenue Sources caption: machine translation, not official suppl-5071-81/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6 **第一項** 国は、揮発油税及び地方揮発油税の当分の間税率の廃止並びに前条の措置による軽油引取税の当分の間税率の廃止のための安定財源の確保については、次に掲げる方針に基づき検討を行い、結論を得るものとする。 suppl-5071-81/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1 With regard to securing stable revenue sources for the abolition of the provisional tax rate of the gasoline tax and the local gasoline tax and the abolition of the provisional tax rate of the light oil delivery tax by the measures under the preceding Article, the State is to conduct a review based on the following policies and reach a conclusion: machine translation, not official **一** 徹底した歳出の見直し等の努力による財源の確保を前提としつつ、国際競争力の確保、実質賃金の動向等を見極めながら、法人税関係特別措置（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第二号に規定する法人税関係特別措置をいう。）の見直し、極めて高い所得に対する負担の見直し等の税制措置を検討し、令和七年末までに結論を得ること。 suppl-5071-81/art-6/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-1 while premised on securing revenue sources through efforts such as a thorough review of expenditure, and while assessing the securing of international competitiveness, trends in real wages and other factors, to consider tax measures such as a review of the special measures related to corporation tax (meaning the special measures related to corporation tax prescribed in Article 2, paragraph (1), item (ii) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and a review of the burden on extremely high incomes, and to reach a conclusion by the end of 2025; machine translation, not official **二** 道路及びこれに関連する社会資本の保全の重要性、物価の動向等並びに温室効果ガスの排出の量の削減等に関する目標との関係にも留意しつつ、安定財源を確保するための具体的な方策を引き続き検討し、この法律の公布後おおむね一年を目途に結論を得ること。 suppl-5071-81/art-6/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-2 while also paying attention to the importance of maintaining roads and the social infrastructure related to them, trends in prices, etc., and the relationship with the targets concerning the reduction, etc. of the amount of greenhouse gas emissions, to continue to consider specific measures for securing stable revenue sources, and to reach a conclusion within approximately one year after the promulgation of this Act; machine translation, not official **三** 地方の安定財源の確保については、前二号の税制措置による地方の増収額を活用するほか、具体的な方策を引き続き検討し、速やかに結論を得ること。その際、安定財源の確保の完成までの間において、地方の財政運営に支障が生じないよう、地方財政措置において適切に対応すること。 suppl-5071-81/art-6/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-3 with regard to securing stable revenue sources for local governments, to continue to consider specific measures in addition to utilizing the increase in local revenue resulting from the tax measures under the preceding two items, and to reach a conclusion promptly. In doing so, to respond appropriately through local finance measures so that no hindrance arises in the financial management of local governments until the securing of stable revenue sources is completed. machine translation, not official --- ## Cites - suppl-5071-81/art-6/par-1: 前条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-5071-81/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-5 - suppl-5071-81/art-6/par-1/item-1: 租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第二号 → e-Gov law 422AC0000000008, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - suppl-5071-81/art-6/par-1/item-3: 前二号 → 租税特別措置法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-5071-81/art-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-1 - suppl-5071-81/art-6/par-1/item-3: 前二号 → 租税特別措置法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-5071-81/art-6/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-1/par-1 - 租税特別措置法 附則第六条第一項第三号（安定財源の確保の方針） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81/art-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-81/art-6/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-20261007T211206-659, 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