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 Article 8 (limited to the amending provisions adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation) come into effect, with regard to gasoline existing at the gasoline manufacturing site of a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or of a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act (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 that paragraph or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in Article 13 of the Act on the Quality Control of Gasoline and Other Fuels (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 that paragraph), the provisions of that Article (excluding paragraphs (3) through (6) and paragraph (9)) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in that paragraph, 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.
第八条の規定(租税特別措置法第八十八条の六の次に一条を加える改正規定に限る。)の施行の際、揮発油等の品質の確保等に関する法律(昭和五十一年法律第八十八号)第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項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、新租税特別措置法第八十八条の七第一項各号のいずれかに掲げる物品と揮発油(同項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。)とを混和して製造した揮発油であって揮発油等の品質の確保等に関する法律第十三条に規定する揮発油規格に適合するもの(当該揮発油が同項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、当該揮発油を同項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新租税特別措置法第八十八条の七第三項前段の届出をした者と、それぞれみなして、同条(第三項から第六項まで及び第九項を除く。)の規定を適用する。