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Supplementary Provisions, Article 16Application of Provisions on Light Oil Delivery Tax

第十六条(軽油引取税に関する規定の適用)

The provisions of Article 700-4, paragraph (1), item (v) of the New Act apply to light oil delivery tax imposed on the consumption or transfer of light oil manufactured on or after the Effective Date.

の規定は、施行日以後の製造に係る軽油の消費又は譲渡に対して課する軽油引取税について適用する。

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