Supplementary Provisions, Article 14Transitional Measures Concerning Light Oil Delivery Tax
第十四条（軽油引取税に関する経過措置）
For light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, or the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before June 1, 1979, or for the rate of light oil delivery tax imposed where, before that date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern.
昭和五十四年六月一日前に行われた旧法第七百条の三第一項の軽油の引取り、同条第二項の軽油の販売、同条第三項の炭化水素油の消費若しくは旧法第七百条の四第一項各号の軽油の消費若しくは譲渡に対して課する軽油引取税又は同日前に軽油引取税の特別徴収義務者が旧法第七百条の三第四項の規定に該当するに至つた場合において課する軽油引取税の税率については、なお従前の例による。
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 12 of 1979 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)