Supplementary Provisions, Article 48

Where a retailer that, before the enforcement of this Act, received a tax exemption certificate from a user of tax-exempt light oil and delivered tax-exempt light oil holds that tax exemption certificate at the time of enforcement of this Act, if the quantity of tax-exempt light oil stated in that tax exemption certificate, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery, on the date of enforcement of this Act, from a contracted dealer or primary distributor of light oil in a quantity equivalent to the quantity of tax-exempt light oil stated in that tax exemption certificate, and the provisions of the New Act 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.