Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
第十九条（揮発油税及び地方道路税の特例に関する経過措置）
With regard to the amount of gasoline tax and local road tax in the case where gasoline that was shipped from a gasoline manufacturing site or taken out of a bonded area before July 1, 1976 under an exemption from gasoline tax and local road tax pursuant to the provisions of a law or treaty listed in the left-hand column of the following table has come to fall under the provisions of a law listed in the right-hand column of that table on or after that date, the provisions of Article 89, paragraph (2) of the New Act apply.
| Provisions on exemption | Provisions on additional collection |
| Article 14-2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) | Article 14-2, paragraph (7) of that Act |
| Article 16-4, paragraph (1) of the Gasoline Tax Act | Article 16-4, paragraph (3) of that Act |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (3) of that Act |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (3) of that Act |
| Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act |
| Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation | Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act |
| Article 10, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America | Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954) |
次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて昭和五十一年七月一日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
| 免除の規定 | 追徴の規定 |
| 揮発油税法（昭和三十二年法律第五十五号）第十四条の二第一項 | 同法第十四条の二第七項 |
| 揮発油税法第十六条の四第一項 | 同法第十六条の四第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同法第十二条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 | 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 租税特別措置法第九十条の二第一項 | 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互防衛援助協定第六条 | 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 |
With regard to the amount of gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before July 1, 1976 and that is subject to a 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 that 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, paragraph (2) of the New Act apply.
昭和五十一年七月一日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
If, on July 1, 1976, there is a gasoline manufacturer or seller that 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 a place within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if it is possessed at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, that person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer and is deemed to have shipped that gasoline from its manufacturing site on that date, and gasoline tax of 7,300 yen and local road tax of 1,300 yen per kiloliter are imposed.
昭和五十一年七月一日において、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、同日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、七千三百円の揮発油税及び千三百円の地方道路税を課する。
In the case referred to in the preceding paragraph, the district director is to collect 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 at the storage places of the same person located within the district under the district director's jurisdiction, and is to collect gasoline tax and local road tax of that aggregated amount in equal installments in each month from August to December 1976, with the last day of each month as the due date for payment.
前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和五十一年八月から十二月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
With regard to the 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 "13/86", and the phrase "243/287" with "73/86".
第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「八十六分の十三」と、「二百八十七分の二百四十三」とあるのは「八十六分の七十三」として、これらの規定を適用する。
The person prescribed in paragraph (3) must submit a return stating the storage places of gasoline falling under the provisions of that paragraph and, for each of those places, 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), to the district director with jurisdiction over the place where the storage places are located, within one month from July 1, 1976.
In the cases listed in the following items, if the gasoline manufacturer listed in each of those items has obtained, as provided by Cabinet Order, the confirmation of the district director with jurisdiction over the location of the gasoline manufacturing site into which that 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 is to be deducted from the amount of gasoline tax and the amount of local road tax payable by that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax paid or to be paid by that gasoline manufacturer on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax paid or to be paid upon shipment from the other gasoline manufacturing site prescribed in that item, or paid or to be paid, or collected or to be collected, upon taking out of a bonded area), in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act:
次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油のもどし入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
where gasoline that a gasoline manufacturer shipped from its manufacturing site and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3) has been returned to that manufacturing site: the gasoline manufacturer of that gasoline, on the assumption that the provisions of that paragraph did not apply;
where, except in the case falling under the preceding item, a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped from another gasoline manufacturing site or taken out of a bonded area and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3), and has further shipped that gasoline from the manufacturing site into which it was brought: that gasoline manufacturer.