Supplementary Provisions, Article 12
第十二条
When the portions of this Act relating to light oil delivery tax are enforced, if a seller who is not a special collection agent for light oil delivery tax prescribed in Article 700-11, paragraph (1) of the New Act possesses one kiloliter or more of light oil, the seller is deemed to have taken delivery of light oil from a contracted dealer on the date of enforcement of those portions, and the New Act is applied.
この法律中軽油引取税に関する部分の施行の際、新法第七百条の十一第一項に規定する軽油引取税の特別徴収義務者でない販売業者が一キロリツトル以上の軽油を所持している場合においては、当該販売業者が、当該部分の施行の日に、特約業者から軽油の引取を行つたものとみなし、新法の規定を適用する。
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 81 of 1956.
Short name set inSupplementary Provisions, Article 2, paragraph (1)