Supplementary Provisions, Article 20

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