1 article
Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect as of the date of promulgation, and applies to the petroleum tax on crude oil shipped from a crude oil extraction site, and on crude oil, etc. taken out of a bonded area, on or after June 1, 1978.
この法律は、公布の日から施行し、昭和五十三年六月一日以後に原油の採取場から移出される原油及び保税地域から引き取られる原油等に対する石油税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
bonded areamachine translation
「保税地域」
An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.
Defined inArticle 9-3, paragraph (1), item (i)