Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
第十八条（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 gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was withdrawn from a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
施行日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。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning gasoline tax and local road tax that continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.