Supplementary Provisions, Article 10Transitional Measures Concerning Light Oil Delivery Tax
第十条（軽油引取税に関する経過措置）
The provisions of Article 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the importation of light oil and the consumption of light oil or fuel hydrocarbon oil on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "Item 7 Effective Date").
新法第百四十四条の三第五項及び第百四十四条の六の二の規定は、附則第一条第七号に掲げる規定の施行の日（以下「七号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油の消費に対して課すべき軽油引取税について適用する。
The provisions of Article 144-47, paragraphs (2) through (8) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 144-47 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 144-48 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 144-47, paragraph (5), item (ii) of the New Act.
新法第百四十四条の四十七第二項から第八項まで及び第百四十四条の四十八第三項の規定は、一号施行日以後に地方税法第百四十四条の四十四第一項に規定する申告書の提出期限が到来する軽油引取税について適用し、一号施行日前に当該提出期限が到来した軽油引取税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した軽油引取税に係る旧法第百四十四条の四十七の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第百四十四条の四十八の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第百四十四条の四十七第五項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 12-2-7, paragraph (1) (limited to the part relating to item (ii)), and Article 12-2-7, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 7 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 7 Effective Date.
新法附則第十二条の二の七第一項（第二号に係る部分に限る。）、第七項及び第八項の規定は、七号施行日以後の軽油の引取り及び譲渡に対して課すべき軽油引取税について適用し、七号施行日前の軽油の引取り及び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。
returnmachine translation
「申告書」
From Article 144-44 to the end of the section on the light oil delivery tax (軽油引取税), the payment return (納入申告書) under Article 144-14, paragraph 2 and the return under Article 144-18, taken together.
Short name set inArticle 144-44, paragraph (1)· applies only in this section
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 144-47, paragraph (5), item (ii)· applies only in this item and in Article 144-48, paragraph (3), item (ii)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
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. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
Item 7 Effective Datemachine translation
「七号施行日」
The date the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect: the day the agreement between Japan and Australia on facilitating reciprocal access and cooperation between the Self-Defense Forces of Japan and the Australian Defence Force enters into force.
Short name set inSupplementary Provisions, Article 10, paragraph (1)