{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"347AC0000000007","law_num":"昭和四十七年法律第七号","law_num_era":"Showa","law_num_year":47,"law_num_type":"Act","law_num_num":"007","promulgation_date":"1972-03-31"},"revision_info":{"law_revision_id":"347AC0000000007_20250601_504AC0000000068","law_type":"Act","law_title":"航空機燃料税法","law_title_kana":"こうくうきねんりょうぜいほう","abbrev":"","category":"国税","updated":"2024-07-22T11:25:23+09:00","amendment_promulgate_date":"2022-06-17","amendment_enforcement_date":"2025-06-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"504AC0000000068","amendment_law_title":"刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律","amendment_law_title_kana":null,"amendment_law_num":"令和四年法律第六十八号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Showa","Lang":"ja","LawType":"Act","Num":"007","Year":"47","PromulgateMonth":"03","PromulgateDay":"31"},"children":[{"tag":"LawNum","attr":{},"children":["昭和四十七年法律第七号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"こうくうきねんりょうぜいほう","Abbrev":"","AbbrevKana":""},"children":["航空機燃料税法"]},{"tag":"TOC","attr":{},"children":[{"tag":"TOCLabel","attr":{},"children":["目次"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第一条―第九条）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　課税標準及び税率"]},{"tag":"ArticleRange","attr":{},"children":["（第十条・第十一条）"]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　税額控除等"]},{"tag":"ArticleRange","attr":{},"children":["（第十二条・第十三条）"]}]},{"tag":"TOCChapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　申告及び納付等"]},{"tag":"ArticleRange","attr":{},"children":["（第十四条・第十五条）"]}]},{"tag":"TOCChapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第十六条―第十八条）"]}]},{"tag":"TOCChapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　罰則"]},{"tag":"ArticleRange","attr":{},"children":["（第十九条―第二十一条）"]}]},{"tag":"TOCSupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附則"]}]}]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（趣旨）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律は、航空機燃料税の課税物件、納税義務者、課税標準、税率、申告及び納付の手続その他航空機燃料税の納税義務の履行について必要な事項を定めるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律において、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。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人が乗つて航空の用に供することができる飛行機、回転翼航空機及び飛行船その他政令で定める航空の用に供することができる機器をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機燃料"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機（第五条に規定する発動機を含む。）の燃料用に供される炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素を含む。）をいう。"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（課税物件）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機燃料には、この法律により、航空機燃料税を課する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（納税義務者）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["航空機の所有者は、当該航空機に積み込まれた航空機燃料につき、航空機燃料税を納める義務がある。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該航空機についてその所有者以外の者が航空法（昭和二十七年法律第二百三十一号）に規定する使用者であることが賃貸借契約、使用貸借契約その他の契約により明らかである場合には、当該航空機に積み込まれた航空機燃料については、当該使用者が航空機燃料税を納める義務がある。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定に該当する航空機の所有者又は使用者が国内に住所及び居所（事務所及び事業所を含む。）を有しない場合には、当該航空機に積み込まれた航空機燃料については、同項の規定にかかわらず、当該航空機の機長が航空機燃料税を納める義務がある。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号に掲げる場合には、第一項の規定の適用については、当該各号に掲げる者を所有者とみなす。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機の売買契約において売主が所有権を留保している場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["買主"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機が譲渡により担保の目的となつている場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該譲渡をした者"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定に該当する航空機の所有者若しくは使用者でない者又は第二項の規定に該当する航空機の機長でない者が当該航空機の整備又は試運転を行なう場合には、その者により当該航空機に積み込まれた航空機燃料については、これらの規定にかかわらず、当該整備又は試運転を行なう者が航空機燃料税を納める義務がある。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機から取りはずされた発動機又は新たに航空機に取り付けるため製造され若しくは購入された発動機の整備又は試運転を行なう者は、これらの発動機の燃料として消費された航空機燃料につき、航空機燃料税を納める義務がある。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該消費を航空機への積込みとみなしてこの法律（前条を除く。）を適用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["国及び地方公共団体は、前二条の規定にかかわらず、航空機燃料税を納める義務がない。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（積込みとみなす場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["本邦と外国との間を往来する航空機（以下「外国往来機」という。）で本邦内の各地間において発着する旅客又は貨物の有償の運送の用（以下「有償の国内運送の用」という。）に供されていないものが外国往来機以外の航空機又は有償の国内運送の用に供される外国往来機になる時において、当該航空機に航空機燃料税が課されていない航空機燃料（航空機燃料税を課された又は課されるべき航空機燃料で第十二条第一項又は第二項の規定の適用を受けた又は受けるべきものを含む。）が現存する場合には、当該航空機燃料については、その時に、当該航空機の現存する場所において、当該航空機に積み込まれたものとみなす。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（非課税）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関税法（昭和二十九年法律第六十一号）第二十三条第一項若しくは第二項本文（船用品又は機用品の積込み等）に規定する承認を受け、又は同項ただし書に規定する届出をして有償の国内運送の用に供されない外国往来機に積み込まれる航空機燃料には、当該積込みに係る航空機燃料税を課さない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["揮発油税及び地方揮発油税が課された又は課されるべきことが政令で定めるところにより明らかにされている航空機燃料には、航空機燃料税を課さない。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（納税地）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["航空機燃料税の納税地は、航空機燃料の航空機への積込みの場所（航空機からの取卸しをされた航空機燃料にあつては、取卸しの場所）とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、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、その承認を受けた場所とする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　課税標準及び税率"]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（課税標準）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機燃料税の課税標準は、航空機に積み込まれた航空機燃料の数量とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税率）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機燃料税の税率は、航空機燃料一キロリットルにつき二万六千円とする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　税額控除等"]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取卸しの場合の航空機燃料税の控除等）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四条の規定に該当する航空機の所有者、使用者、機長又は整備若しくは試運転を行なう者（第六条に規定する者を除く。）が当該航空機に積み込んだ航空機燃料の取卸しをした場合には、当該取卸しをした日の属する月の翌月以後に提出期限の到来する第十四条第一項の規定による申告書（同項に規定する期限までに提出するものに限る。）に記載した同項第二号に掲げる航空機燃料税額から当該取卸しをした航空機燃料につき当該積込みにより納付された、又は納付されるべき航空機燃料税額（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、当該航空機燃料税額につき既にこの項の規定による控除が行なわれている場合には、その控除前の金額とする。）に相当する金額を控除する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、同項の規定による控除を受けるべき月分の第十四条第一項の規定による申告書に同項第五号に掲げる不足額の記載があるとき、又は同条第二項の規定による申告書の提出があつたときは、それぞれ、当該不足額又は当該申告書に記載された還付を受けようとする金額に相当する金額を還付する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定による控除又は還付を受けようとする者は、当該控除又は還付に係る第十四条の規定による申告書に当該控除又は還付を受けようとする航空機燃料税額に相当する金額の計算に関する書類として政令で定める書類を添附しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の規定による還付金につき国税通則法（昭和三十七年法律第六十六号）の規定による還付加算金を計算する場合には、その計算の基礎となる期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に掲げる期限又は日の翌日から起算するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十四条第一項の規定による申告書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該申告書の提出期限"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十四条第二項の規定による申告書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該申告書の提出があつた日の属する月の末日"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取卸しとみなす場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国往来機以外の航空機又は有償の国内運送の用に供されている外国往来機が有償の国内運送の用に供されない外国往来機となる時において、当該航空機に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、当該航空機燃料については、その時に、当該航空機の現存する場所において、当該航空機から取卸しをされたものとみなす。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　申告及び納付等"]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（課税標準及び税額の申告）"]},{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四条の規定に該当する航空機の所有者、使用者、機長若しくは整備若しくは試運転を行なう者又は第五条の規定に該当する発動機の整備若しくは試運転を行なう者（第六条に規定する者を除く。以下「航空機の所有者等」という。）は、毎月（航空機燃料の航空機への積込みがない月を除く。）、政令で定めるところにより、次に掲げる事項を記載した申告書を、翌月末日までに、その納税地を所轄する税務署長に提出しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その月中において航空機に積み込まれた航空機燃料の積込みの場所ごとの数量及びその合計数量（以下この項において「課税標準数量」という。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["課税標準数量に対する航空機燃料税額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条第一項の規定による控除を受けようとする場合には、その適用を受けようとする航空機燃料税額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二号に掲げる航空機燃料税額から前号に掲げる航空機燃料税額を控除した金額に相当する航空機燃料税額（以下「納付すべき税額」という。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二号に掲げる航空機燃料税額から第三号に掲げる航空機燃料税額を控除してなお不足額があるときは、当該不足額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他参考となるべき事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条第一項に規定する取卸しをした航空機の所有者等は、同項の規定により控除を受けるべき月において、当該取卸しの場所（第九条ただし書の承認を受けた場合には、当該取卸しにつき納税地とされた場所）を所轄する税務署長に対し前項の規定による申告書の提出を要しないときは、第十二条第一項の規定により控除を受けるべき金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、当該還付を受けようとする金額その他の事項を記載した申告書を当該税務署長に提出することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定は、第八条の規定により航空機燃料税を課さないこととされている航空機燃料については、適用しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（航空機燃料税の期限内申告による納付）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項の規定による申告書を提出した航空機の所有者等は、当該申告書の提出期限内に、当該申告書に記載した納付すべき税額に相当する航空機燃料税を、国に納付しなければならない。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　雑則"]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（保全担保）"]},{"tag":"ArticleTitle","attr":{},"children":["第十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["国税庁長官、国税局長又は税務署長は、航空機燃料税の保全のために必要があると認めるときは、政令で定めるところにより、航空機の所有者等に対し、金額及び期間を指定して、航空機燃料税につき担保の提供を命ずることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["国税庁長官、国税局長又は税務署長は、必要があると認めるときは、前項の金額又は期間を変更することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（記帳義務）"]},{"tag":"ArticleTitle","attr":{},"children":["第十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["航空機の所有者等は、政令で定めるところにより、航空機燃料の航空機への積込み及び航空機からの取卸しに関する事実を帳簿に記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（申告義務等の承継）"]},{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人が合併した場合においては、合併後存続する法人又は合併により設立された法人は、合併により消滅した法人の次に掲げる義務を、相続があつた場合においては、相続人は、被相続人の次に掲げる義務を、それぞれ承継する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十四条第一項の規定による申告の義務"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条の規定による記帳の義務"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　罰則"]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号のいずれかに該当する者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["偽りその他不正の行為により航空機燃料税を免れ、又は免れようとした者"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["偽りその他不正の行為により第十二条第二項の規定による還付を受け、又は受けようとした者"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の犯罪に係る航空機燃料に対する航空機燃料税に相当する金額又は還付金に相当する金額が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該航空機燃料税に相当する金額又は還付金に相当する金額以下とすることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号に規定するもののほか、第十四条第一項の規定による申告書をその提出期限までに提出しないことにより航空機燃料税を免れた者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の犯罪に係る航空機燃料に対する航空機燃料税に相当する金額が五十万円を超える場合には、情状により、同項の罰金は、五十万円を超え当該航空機燃料税に相当する金額以下とすることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"20"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十四条第一項の規定による申告書をその提出期限までに提出しなかつた者"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条の規定による帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿した者"]}]}]}]}]},{"tag":"Article","attr":{"Num":"21"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前二条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により第十九条第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律は、昭和四十七年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五四年三月九日法律第三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律は、昭和五十四年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律の施行前に課した、又は課すべきであつた航空機燃料税については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律の施行前にした行為及び前項の規定により従前の例によることとされる航空機燃料税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年三月三一日法律第一三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律は、平成二十一年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"101"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第百一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"102"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の経過措置の政令への委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。"]}]}]}]},{"tag":"Article","attr":{"Num":"103"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年三月三一日法律第六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この法律は、平成二十二年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十二年六月一日"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イからルまで"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["略"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヲ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条の規定"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"146"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"147"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の経過措置の政令への委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年三月三一日法律第一二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この法律は、平成二十三年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年六月三〇日法律第八二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この法律は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公布の日から起算して二月を経過した日"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イからルまで"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["略"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヲ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十三条中航空機燃料税法第二十条に二項を加える改正規定及び同法第二十一条の改正規定"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"92"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"93"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の経過措置の政令への委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年一二月二日法律第一一四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この法律は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1:4"},"children":[{"tag":"ItemTitle","attr":{},"children":["一から四まで"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["略"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十五年一月一日"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イからルまで"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["略"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヲ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十三条及び附則第三十三条第七項の規定"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"33"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（酒税法等の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十四年十二月三十一日以前に第十三条の規定による改正前の航空機燃料税法（以下「旧航空機燃料税法」という。）第十九条第一項に規定する航空機の所有者等に対して行った同項（同条第三項において準用する場合を含む。以下この項において同じ。）の規定による質問又は検査（同日後引き続き行われる調査（同日以前に当該航空機の所有者等に対して当該調査に係る同条第一項の規定による質問又は検査を行っていたものに限る。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["以下この項において「経過措置調査」という。）に係るものを含む。）及び同条第二項（同条第三項において準用する場合を含む。以下この項において同じ。）に規定する航空機燃料を譲渡する義務があると認められる者その他自己の事業に関し当該航空機の所有者等と取引があると認められる者に対して同日以前に行った同条第二項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"104"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"104_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。"]}]}]}]},{"tag":"Article","attr":{"Num":"105"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の経過措置の政令への委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。"]}]}]}]},{"tag":"Article","attr":{"Num":"106"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（納税環境の整備に向けた検討）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和四年六月一七日法律第六八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この法律は、刑法等一部改正法施行日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五百九条の規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公布の日"]}]}]}]}]}]}]}]}}