②With regard to the amounts of gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date and that is subject to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to the notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89 of the New Act apply.

③If, at the time this Act comes into effect, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding places within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, the person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer, the gasoline is deemed to have been shipped out of the person's manufacturing site on the Effective Date, and gasoline tax of 4,900 yen and local road tax of 900 yen per kiloliter are imposed.

④In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline held at storage places of the same person located within the district under the district director's jurisdiction, and collect the gasoline tax and local road tax of that aggregated amount by dividing it equally among the months from May to September 1974, with the last day of each month as the due date for payment.

⑤With regard to gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply, with the phrase "44/287" in those provisions deemed to be replaced with "9/58", and the phrase "243/287" deemed to be replaced with "49/58".

⑥The person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting from that quantity possessed the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) for each of those places, to the district director of the tax office with jurisdiction over the location of the storage places within one month from the Effective Date.

⑦In the cases listed in the following items, if the gasoline manufacturer set forth in the respective items has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director of the tax office with jurisdiction over the location of the gasoline manufacturing site into which the gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected, or are to be collected, on that gasoline, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax of that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid on shipment out of the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, on taking out of a bonded area):