Supplementary Provisions, Article 8Transitional Measures Concerning Light Oil Delivery Tax
第八条（軽油引取税に関する経過措置）
The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the New Act, the sale of light oil under paragraph (3) of that Article, the sale of fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after October 1, 1989, and to light oil delivery tax to be imposed in the case where, on or after that date, a special collection agent of light oil delivery tax comes to fall under the provisions of Article 700-3, paragraph (6) of the New Act.
With respect to light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before October 1, 1989, and light oil delivery tax imposed in the case where, before that date, a special collection agent of light oil delivery tax came to fall under the provisions of Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern.
平成元年十月一日前に行われた旧法第七百条の三第一項の軽油の引取り、同条第二項の軽油の販売、同条第三項の炭化水素油の消費及び旧法第七百条の四第一項各号の軽油の消費又は譲渡に対して課する軽油引取税並びに同日前に軽油引取税の特別徴収義務者が旧法第七百条の三第四項の規定に該当するに至った場合において課する軽油引取税については、なお従前の例による。
The application for designation as a primary distributor and the designation under the provisions of the New Act may be made even before October 1, 1989, in accordance with the rules of Article 700-6-2, paragraph (1) of the New Act.
新法の規定による元売業者の指定の申請及び指定は、新法第七百条の六の二第一項の規定の例により、平成元年十月一日前においても行うことができる。
The designation as a primary distributor under the provisions of the Former Act of a person who, on September 30, 1989, is actually designated as a primary distributor under the provisions of the Former Act (hereinafter in this Article referred to as a "former primary distributor") and who has not, on October 1 of that year, been designated as a primary distributor under the provisions of the preceding paragraph or Article 700-6-2, paragraph (1) of the New Act is deemed to be a designation as a primary distributor under the provisions of Article 700-6-2, paragraph (1) of the New Act, only during the period from that date to March 31, 1990.
A contracted dealer that was actually designated as a special collection agent of light oil delivery tax pursuant to the provisions of Article 700-11, paragraph (1) of the Former Act on September 30, 1989 (hereinafter in this Article referred to as a "former contracted dealer") is deemed to be a contracted dealer designated by the prefectural governor of the prefecture where its principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from October 1 of that year to March 31, 1990.
平成元年九月三十日において現に旧法第七百条の十一第一項の規定により軽油引取税の特別徴収義務者として指定されていた特約業者（以下この条において「旧特約業者」という。）は、同年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定によりその主たる事務所又は事業所所在地の道府県知事の指定を受けた特約業者とみなす。
A former primary distributor or former contracted dealer may, notwithstanding the provisions of Article 700-6-4, paragraph (1) of the New Act, apply for designation as a contracted dealer under the provisions of that paragraph, only during the period from October 1, 1989 to March 31, 1990. In this case, "provisional contracted dealer" in that paragraph is deemed to be replaced with "former primary distributor prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989) or former contracted dealer prescribed in paragraph (5) of that Article".
旧元売業者又は旧特約業者は、平成元年十月一日から平成二年三月三十一日までの間に限り、新法第七百条の六の四第一項の規定にかかわらず、同項の規定による特約業者の指定の申請をすることができる。この場合において、同項中「仮特約業者」とあるのは、「地方税法の一部を改正する法律（平成元年法律第十四号）附則第八条第四項に規定する旧元売業者又は同条第五項に規定する旧特約業者」とする。
Among former primary distributors to whom paragraph (4) applies on March 31, 1990 and former contracted dealers to whom paragraph (5) applies on that date, those that have not, on April 1 of that year, been designated as primary distributors under the provisions of paragraph (3) or Article 700-6-2, paragraph (1) of the New Act, or designated as contracted dealers under the provisions of Article 700-6-4, paragraph (1) of the New Act, are deemed to be contracted dealers designated by the prefectural governor of the prefecture where their principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from that date to May 31 of that year.
The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of light oil delivery tax return the identification card under Article 700-12, paragraph (2) of the Former Act that was issued to it on September 30, 1989.
道府県知事は、条例で定めるところにより、軽油引取税の特別徴収義務者が平成元年九月三十日において交付を受けている旧法第七百条の十二第二項の証票を返納させるものとする。
With respect to the use of a tax exemption certificate issued pursuant to the provisions of Article 700-15, paragraph (1) of the Former Act on or before September 30, 1989, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern only during the period from October 1 to October 31 of that year.
平成元年九月三十日以前に旧法第七百条の十五第一項の規定により交付された免税証の使用については、第一項の規定にかかわらず、同年十月一日から同月三十一日までの間に限り、なお従前の例による。
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 14 of 1989.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 14 of 1989 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
former primary distributormachine translation
「旧元売業者」
In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a person who on 30 September 1989 held a designation as a primary distributor (元売業者) for the light oil delivery tax (軽油引取税) under the Local Tax Act as it stood before that Act amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (4)· applies only in this article
former contracted dealermachine translation
「旧特約業者」
In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a contracted dealer (特約業者) that on 30 September 1989 was designated as a special collection agent (特別徴収義務者) for the light oil delivery tax (軽油引取税) under Article 700-11, paragraph 1 of the Local Tax Act as it stood before that Act amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (5)· applies only in this article
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.