Supplementary Provisions, Article 45Collection of Light Oil Delivery Tax Accompanying Raising of Tax Rate

Where, before the enforcement of this Act, a person other than a contracted dealer or primary distributor (hereinafter referred to as a "seller, etc." in the following Article and Article 47 of the Supplementary Provisions) took delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer took delivery of light oil from another contracted dealer, and, after the enforcement of this Act, received transfer of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (hereinafter referred to as a "storage facility, etc."), that transfer or removal is deemed to be taking delivery of light oil from a contracted dealer or primary distributor prescribed in Article 700-3 of the New Act, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.