Supplementary Provisions, Article 46

Where, before the enforcement of this Act, a contracted dealer or primary distributor received transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, transferred the light oil so received (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc., that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.