Supplementary Provisions, Article 13Collection of Light Oil Delivery Tax Accompanying Raising of Tax Rate

①In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, with regard to the delivery, etc. set forth in the relevant item, that delivery, etc. is deemed to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person set forth in the relevant item is deemed to be the person taking that delivery, and light oil delivery tax is imposed on the person set forth in the relevant item, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting a quantity equivalent to the quantity of hydrocarbon oil other than the light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, by the prefecture in which is located the office or place of business of the person set forth in the relevant item that is directly related to that delivery, etc. (or, for a person with no office or place of business, the address; the same applies in paragraph (4)). In this case, the tax rate of light oil delivery tax is 4,500 yen per kiloliter, notwithstanding the provisions of Article 700-7 and Article 32-2 of the Supplementary Provisions:

②The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph, together with the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph, is less than 1 kiloliter within the same prefecture.

③Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply.

④The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by the method of filing and payment, and a contracted dealer, primary distributor or retailer on which light oil delivery tax is imposed under those provisions must, within one month from the Effective Date (in the case of item (ii) of that paragraph, the day on which the contracted dealer or primary distributor made the transfer referred to in that item), submit to the prefectural governor of the prefecture in which the office or place of business directly related to the transfer, etc. set forth in the relevant item is located a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by Prefectural Ordinance of that prefecture, and pay to that prefecture the tax amount so filed.

⑤If the amount of light oil delivery tax to be filed and paid under the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer.

⑥The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.

⑦A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral.