Supplementary Provisions, Article 15

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, light oil delivery tax is imposed on the person specified in each item, with regard to the delivery, etc. set forth in that item, in the prefecture in which is located the office or place of business of the person specified in that item that is directly related to that delivery, etc. (for a person who has no office or place of business, the domicile; the same applies in paragraph (4)), deeming that delivery, etc. to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person specified in that item to be a person who takes delivery under that paragraph, 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 the quantity equivalent to the quantity of hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated on that tax exemption certificate) as the tax base. The rate of light oil delivery tax in this case is 4,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2 of the Supplementary Provisions of the New Act.

②The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the total of the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph and the quantity of light oil stated on the tax exemption certificates under item (iv) of that paragraph is less than one 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 whom light oil delivery tax is imposed under those provisions must, within one month from June 1, 1979 (in the case of item (ii) of that paragraph, the date on which the contracted dealer or primary distributor made the transfer referred to in that item), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business directly related to the transfer, etc. under those items, and pay the declared tax amount to that prefecture. In this case, Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply by deeming the light oil delivery tax to be paid under the provisions of this paragraph to be the light oil delivery tax to be paid under Article 700-14 of the New Act, the return under the provisions of this paragraph to be the return under the provisions of that Article, and the due date for payment under this paragraph to be the due date for payment under that Article.

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.