Supplementary Provisions, Article 23Transitional Measures Concerning Gasoline Tax and Local Road Tax
第二十三条（揮発油税及び地方道路税に関する経過措置）
The provisions of Article 90 of the New Act also apply to gasoline to be used for the purpose listed in paragraph (1), item (ii) of that Article that was shipped out of a gasoline manufacturing site during the period from April 1, 1972 to the day before the Effective Date.
新法第九十条の規定は、昭和四十七年四月一日以後施行日の前日までに揮発油の製造場から移出された同条第一項第二号に掲げる用途に供される揮発油についても適用する。
The provisions then in force continue to govern gasoline tax and local road tax on gasoline for use as aircraft fuel that was shipped out of a gasoline manufacturing site with the application of the provisions of Article 90, paragraph (1) of the Former Act, or taken out of a bonded area with the approval under Article 90-2, paragraph (1) of the Former Act, on or before March 31, 1972.
昭和四十七年三月三十一日以前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた航空機の燃料用の揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to gasoline tax and local road tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.