Supplementary Provisions, Article 19

Where, at the time of enforcement of this Act, the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer") 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 on the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, the 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.