Supplementary Provisions, Article 14

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 such item, with the delivery, etc. set forth in each such item deemed to be a delivery under Article 700-3, paragraph (1) of the New Act and the person specified in each such item deemed to be the person who makes that delivery, with the quantity of light oil pertaining to that delivery, etc. (in the case of item (iii), where that light oil is light oil manufactured under Article 700-3, paragraph (4) of the New Act and was manufactured by the petroleum product seller who owns that light oil (meaning a petroleum product seller prescribed in that paragraph; the same applies hereinafter in this Article), the quantity obtained by deducting the quantity equivalent to hydrocarbon oil other than 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, in the prefecture where the office or place of business directly related to that delivery, etc. of the person specified in each such item is located (for a person who has no office or place of business, the address; the same applies in paragraph (5)). The rate of light oil delivery tax in this case is 7,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions.

②In the case where, on or after December 1, 1993, a sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act or a sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article is made, and that light oil or fuel hydrocarbon oil includes light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate (excluding light oil on which light oil delivery tax is imposed, or should be imposed, pursuant to paragraph (1), items (i) through (iii) of the preceding paragraph), with regard to the light oil delivery tax imposed, "the quantity of hydrocarbon oil" in paragraphs (3) and (4) of that Article is deemed to be replaced with "the quantity of hydrocarbon oil (for light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions, the quantity obtained by multiplying the quantity of the portion equivalent to that light oil by 0.758)".

③The provisions of items (iii) and (iv) of paragraph (1) do not apply, for the same petroleum product seller, where the total of the quantity of light oil relating to the ownership or storage under item (iii) of that paragraph and the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph is less than one kiloliter within the same prefecture.

④Where light oil delivery tax is imposed pursuant to the provisions of paragraph (1), items (i) through (iii), the provisions of Article 700-5, item (ii) of the New Act do not apply.

⑤The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by filing and payment, and a contracted dealer, primary distributor or petroleum product seller on whom light oil delivery tax is imposed pursuant to those provisions must, within one month from December 1, 1993 (in the case of paragraph (1), item (ii), the day on which the contracted dealer or primary distributor made the transfer under that item), submit a return stating the tax base quantity of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance, to the prefectural governor of the prefecture where the office or place of business directly related to the transfer under that item, the ownership or storage under item (iii) of that paragraph, or the possession under item (iv) of that paragraph is located, and pay the declared amount of tax to that prefecture. In this case, the provisions of Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply, with the light oil delivery tax to be paid pursuant to the provisions of this paragraph deemed to be the light oil delivery tax to be paid pursuant to the provisions of Article 700-14 of the New Act, the return under the provisions of this paragraph deemed to be the return under the provisions of that Article, and the due date for payment under this paragraph deemed to be the due date for payment under that Article.

⑥Where the amount of light oil delivery tax to be paid by filing and payment pursuant to the provisions of the preceding paragraph exceeds 50,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or petroleum product seller, grant a deferral of collection for a period not exceeding three months. In this case, where the prefectural governor finds it necessary, the prefectural governor may take security from the contracted dealer, primary distributor or petroleum product seller.

⑦The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-3 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.

⑧Where the prefectural governor has granted a deferral of collection pursuant to the provisions of paragraph (6), the prefectural governor is to exempt the portion of the amount of delinquency charge on the tax amount for which the deferral of collection was granted that corresponds to the period of that deferral of collection.