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Supplementary Provisions, Article 13Transitional Measures Concerning Light Oil Delivery Tax

第十三条(軽油引取税に関する経過措置)

The provisions of Article 12-2-7, paragraphs (5) through (7) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the transfer of light oil before the Effective Date.

新法附則第十二条の二の七第五項から第七項までの規定は、施行日以後の軽油の譲渡に対して課すべき軽油引取税について適用し、施行日前の軽油の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。

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