Supplementary Provisions, Article 18
第十八条
Where, before the enforcement of this Act, a contracted dealer or primary distributor has been transferred light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, has transferred that light oil (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc. and that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, 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.
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 29 of 1964.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
seller, etc.machine translation
「販売業者等」
A person other than a contracted dealer (特約業者) or primary distributor (元売業者) of light oil (軽油), named so in transitional provisions of the supplementary provisions (附則) of amending Acts on light oil such a person had obtained from one of them before a change to the light oil delivery tax (軽油引取税) and received from their storage place, etc. (貯蔵場等) afterwards.
Short name set inSupplementary Provisions, Article 17, paragraph (1)