Supplementary Provisions, Article 11Transitional Measures Concerning Light Oil Delivery Tax
第十一条（軽油引取税に関する経過措置）
The provisions of Articles 700-20-2 and 700-20-3 of the New Act apply to the taking of delivery of tax-exempt light oil on or after October 1, 1998 by means of a tax exemption certificate issued by a prefectural governor on or after April 1, 1998 upon presentation of the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and to the use of that tax-exempt light oil.
新法第七百条の二十の二及び第七百条の二十の三の規定は、新法第七百条の十五第二項に規定する免税軽油使用者証を提示して平成十年四月一日以後に道府県知事から交付を受けた免税証による平成十年十月一日以後における免税軽油の引取り及び当該免税軽油の使用について適用する。
Where, at the time of the enforcement of this Act, there is a person to whom a prefectural governor has issued a document specified by Cabinet Order as equivalent to the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act (hereinafter in this paragraph and the following paragraph referred to as a "document equivalent to a tax-exempt light oil user certificate"), for the purpose of applying the New Act and the preceding paragraph, that document equivalent to a tax-exempt light oil user certificate is deemed to be a tax-exempt light oil user certificate issued by that prefectural governor pursuant to Article 700-15, paragraph (2) of the New Act, and that person is deemed to be a person to whom a tax-exempt light oil user certificate was issued by that prefectural governor pursuant to that paragraph.
In addition to what is provided for in the preceding paragraph, the validity period, as the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, of a document equivalent to a tax-exempt light oil user certificate that is deemed by the preceding paragraph to be a tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and other matters necessary concerning documents equivalent to a tax-exempt light oil user certificate, are specified by Cabinet Order.
前項に定めるもののほか、同項の規定により新法第七百条の十五第二項に規定する免税軽油使用者証とみなされた免税軽油使用者証相当書面の同項に規定する免税軽油使用者証としての有効期間その他免税軽油使用者証相当書面に関し必要な事項は、政令で定める。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
document equivalent to a tax-exempt light oil user certificatemachine translation
「免税軽油使用者証相当書面」
A document of a kind a Cabinet Order (政令) sets, corresponding to the tax-exempt light oil user certificate (免税軽油使用者証) of Article 700-15, paragraph 2 of the Local Tax Act as amended by Act No. 27 of 1998, that a person held from the prefectural governor when that Act came into effect; Article 11, paragraph 2 of its supplementary provisions (附則) treats it as such a certificate.
Short name set inSupplementary Provisions, Article 11, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11, paragraph (3)