Supplementary Provisions, Article 8Application of Provisions on Light Oil Delivery Tax
第八条（軽油引取税に関する規定の適用）
The provisions of Article 700-3, paragraph (3) of the New Act apply to light oil delivery tax on consumption in the case where, on or after June 1, 1970, the owner of a motor vehicle consumed hydrocarbon oil prescribed in that paragraph as fuel for the internal combustion engine of a motor vehicle, and the provisions then in force continue to govern light oil delivery tax on that consumption made before that date.
新法第七百条の三第三項の規定は、昭和四十五年六月一日以後において、自動車の保有者が同項に規定する炭化水素油を自動車の内燃機関の燃料として消費した場合の当該消費に対する軽油引取税について適用し、同日前にされた当該消費に対する軽油引取税については、なお従前の例による。
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 24 of 1970.
Short name set inSupplementary Provisions, Article 2, paragraph (1)