Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第五十四条（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 prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of law specified in the following items, according to the category of that aircraft at the time of first flight listed in those items, is deemed to have been loaded onto that aircraft:
新租税特別措置法第九十条の八に規定する航空機が施行日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に旧租税特別措置法第九十条の八、第九十条の八の二第一項又は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た、又は課されるべき航空機燃料が現存する場合には、初回航行時に、当該航空機が初回航行時に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、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定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。
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;
新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 新租税特別措置法第九十条の八
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
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: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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 新租税特別措置法第九十条の九第一項
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。