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Supplementary Provisions, Article 91Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax

第九十一条(揮発油税及び地方道路税の特例に関する経過措置)

When the provisions of (limited to the amending provisions adding one Article after ) come into effect, with regard to gasoline existing at the gasoline manufacturing site of a specified gasoline processor prescribed in or of a gasoline producer prescribed in (limited to gasoline manufactured at that manufacturing site), which is gasoline manufactured by blending any of the articles listed in the items of Article 88-7, paragraph (1) of the New Act on Special Measures Concerning Taxation with gasoline (excluding gasoline manufactured by blending in alcohol-containing substances other than the articles listed in the items of or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in (limited to gasoline for which the Minister of Economy, Trade and Industry has certified, pursuant to the provisions of Cabinet Order, that it was manufactured by blending any of the articles listed in the items of ), the provisions of (excluding and ) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in , and the manufacturer of that gasoline to be a person who has given the notification referred to in the first sentence of Article 88-7, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively.

の規定(の次に一条を加える改正規定に限る。)の施行の際、に規定する揮発油特定加工業者又はに規定する揮発油生産業者の揮発油の製造場に現存する揮発油(当該製造場において製造されたものに限る。)のうち、各号のいずれかに掲げる物品と揮発油(各号に掲げる物品以外のアルコール含有物又はエチル―ターシャリ―ブチルエーテルを混和して製造したものを除く。)とを混和してに規定する揮発油規格に適合するもの(当該揮発油が各号のいずれかに掲げる物品を混和して製造したものであることにつき、政令で定めるところにより、経済産業大臣が証明したものに限る。)については、当該揮発油をに規定するバイオエタノール等揮発油と、当該揮発油の製造者を前段の届出をした者と、それぞれみなして、(及びを除く。)の規定を適用する。

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