Supplementary Provisions, Article 17Collection 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.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and, after the enforcement of this Act, has received delivery 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 delivery 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.