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Supplementary Provisions, Article 12-2-6Special Provisions on Deemed Gasoline for Light Oil Delivery Tax

第十二条の二の六(軽油引取税に係るみなし揮発油の特例)

For the time being, the gasoline prescribed in Article 144-2, paragraph (3) is to include gasoline-like products that are deemed to be gasoline pursuant to Article 88-6 of the Act on Special Measures Concerning Taxation.

当分の間、第百四十四条の二第三項に規定する揮発油には、租税特別措置法第八十八条の六の規定により揮発油とみなされる揮発油類似品を含むものとする。

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