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Supplementary Provisions, Article 15Transitional Measures Concerning Light Oil Delivery Tax

第十五条(軽油引取税に関する経過措置)

The provisions of Article 700-4-2 of the New Act apply to light oil delivery tax imposed on the sale, consumption or transfer of light oil manufactured on or after June 1, 2004.

の規定は、平成十六年六月一日以後に製造される軽油の販売、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。

An approval of manufacture under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act may be given, in accordance with the rules of those items, even before June 1, 2004.

又はの規定による製造の承認は、これらの号の規定の例により、平成十六年六月一日前においても行うことができる。

An approval of mixing given under the provisions of or of the Former Act before June 1, 2004 is deemed to be an approval of manufacture given under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act.

平成十六年六月一日前に又はの規定によりされた混和の承認は、又はの規定によりされた製造の承認とみなす。

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