②Except in the case where the provisions of Article 90-8-2, paragraph (2) or (3) or Article 90-9, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply, if, at the time an aircraft listed in the left-hand column of the following table first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in the provisions listed in the middle column of that table, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in the provisions listed in the right-hand column of that table 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 (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.