Supplementary Provisions, Article 14Transitional Measures Concerning Light Oil Delivery Tax
第十四条（軽油引取税に関する経過措置）
The provisions of Article 144-48, paragraphs (1) and (2) 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 falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第百四十四条の四十八第一項及び第二項の規定は、二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、二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。
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
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 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. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)