Supplementary Provisions, Article 12Transitional Measures Concerning Light Oil Delivery Tax
第十二条（軽油引取税に関する経過措置）
The provisions of Article 700-4, paragraph (1), item (vi), Article 700-14, paragraph (1), item (vii) and Article 700-22-5, paragraph (2) of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the import of light oil under Article 700-4, paragraph (1), item (vi) of the New Act carried out on or after June 1, 2001 (hereinafter in this Article referred to as the "Application Date"), and the provisions then in force continue to govern light oil delivery tax imposed on the consumption or transfer of light oil under Article 700-4, paragraph (1), item (v) of the Former Act relating to light oil imported before the Application Date.
新法第七百条の四第一項第六号、第七百条の十四第一項第七号、第七百条の二十二の五第二項及び附則第三十二条の二第二項の規定は、平成十三年六月一日（以下この条において「適用日」という。）以後に行われる新法第七百条の四第一項第六号の軽油の輸入に対して課すべき軽油引取税に対して適用し、適用日前に輸入が行われた軽油に係る旧法第七百条の四第一項第五号の軽油の消費又は譲渡に対して課する軽油引取税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 8 of 2001 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
application datemachine translation
「適用日」
1 June 2001, the date from which the amended provisions of Act No. 8 of 2001 on the light oil delivery tax (軽油引取税) on imported light oil (軽油) apply.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article