Supplementary Provisions, Article 13Transitional Measures Concerning Light Oil Delivery Tax
第十三条（軽油引取税に関する経過措置）
The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on sales of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act and sales of light oil or fuel hydrocarbon oil under paragraph (4) of that Article carried out on or after the Effective Date, and with regard to light oil delivery tax imposed on sales of light oil under Article 700-3, paragraph (3) of the Former Act and sales of fuel hydrocarbon oil under paragraph (4) of that Article carried out before the Effective Date, the provisions then in force continue to govern.
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1993, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 1993 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (2)