Supplementary Provisions, Article 15
第十五条
The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the 2025 New Act (limited to the part pertaining to item (i)) apply to light oil delivery tax to be imposed on deliveries of light oil on or after the Item 3 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on deliveries of light oil before the Item 3 Effective Date.
七年新法附則第十二条の二の七第一項（第一号に係る部分に限る。）の規定は、三号施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、三号施行日前の軽油の引取り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 2025 New Actmachine translation
「七年新法」
The Local Tax Act as amended by Article 2 of Act No. 4 of 2024, which comes into effect on 1 April 2025.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (2); and Supplementary Provisions, Article 15
Item 3 Effective Datemachine translation
「三号施行日」
1 April 2025, the date the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 15