Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Specified Remote Island Routes
第四十条（特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の特例に関する経過措置）
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the Effective Date, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.
施行日以後最初に航行する時において新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機に航空機燃料税法第十一条に規定する税率又は旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
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 the Effective Date concerning aviation fuel tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).