Supplementary Provisions, Article 47

At the time of enforcement of this Act, where the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer" through Article 49 of the Supplementary Provisions) owns at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep by a person other than a contracted dealer, primary distributor or retailer, together with the quantity of light oil stated in the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery of light oil from a contracted dealer or primary distributor on the date of enforcement of this Act, and the provisions of the New Act (excluding Article 700-5, item (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.