Supplementary Provisions, Article 6Transitional Measures Concerning Light Oil Delivery Tax
第六条（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 where, on or after the Effective Date, the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of the New Act (excluding item (iii) or (iv)) takes place, or where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 144-2, paragraph (6) of the New Act.
新法の規定中軽油引取税に関する部分は、施行日以後に新法第百四十四条の二第一項若しくは第二項に規定する軽油の引取り、同条第三項の燃料炭化水素油の販売、同条第四項の軽油若しくは燃料炭化水素油の販売、同条第五項の炭化水素油の消費若しくは新法第百四十四条の三第一項各号（第三号又は第四号を除く。）の軽油の消費、譲渡若しくは輸入が行われた場合又は施行日以後に軽油引取税の特別徴収義務者が新法第百四十四条の二第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。
With regard to light oil delivery tax imposed where, before the Effective Date, the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the Former Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 700-4, paragraph (1) of the Former Act (excluding item (iii) or (iv)) took place, or where, before the Effective Date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (6) of the Former Act, the provisions then in force continue to govern.
An application for designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.
この法律の施行の際現にされている旧法第七百条の六の二第一項の規定による元売業者の指定の申請は、新法第百四十四条の七第一項の規定による元売業者の指定の申請とみなす。
The designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act of a person actually designated as a primary distributor under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.
この法律の施行の際現に旧法第七百条の六の二第一項の規定により元売業者の指定を受けている者に係る同項の規定による当該元売業者の指定は、新法第百四十四条の七第一項の規定による元売業者の指定とみなす。
An application for designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.
この法律の施行の際現にされている旧法第七百条の六の三第一項の規定による仮特約業者の指定の申請は、新法第百四十四条の八第一項の規定による仮特約業者の指定の申請とみなす。
The designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act of a person actually designated as a provisional contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.
この法律の施行の際現に旧法第七百条の六の三第一項の規定により仮特約業者の指定を受けている者に係る同項の規定による当該仮特約業者の指定は、新法第百四十四条の八第一項の規定による仮特約業者の指定とみなす。
An application for designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.
この法律の施行の際現にされている旧法第七百条の六の四第一項の規定による特約業者の指定の申請は、新法第百四十四条の九第一項の規定による特約業者の指定の申請とみなす。
The designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act of a person actually designated as a contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.
この法律の施行の際現に旧法第七百条の六の四第一項の規定により特約業者の指定を受けている者に係る同項の規定による当該特約業者の指定は、新法第百四十四条の九第一項の規定による特約業者の指定とみなす。
An application for registration as a special collection agent under Article 700-11-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for registration as a special collection agent under Article 144-15, paragraph (1) of the New Act.
この法律の施行の際現にされている旧法第七百条の十一の二第一項の規定による特別徴収義務者の登録の申請は、新法第百四十四条の十五第一項の規定による特別徴収義務者の登録の申請とみなす。
The registration as a registered special collection agent under Article 700-11-2, paragraph (2) of the Former Act of a person actually registered as a registered special collection agent under that paragraph at the time of the enforcement of this Act is deemed to be a registration as a registered special collection agent under Article 144-15, paragraph (2) of the New Act.
この法律の施行の際現に旧法第七百条の十一の二第二項の規定により登録特別徴収義務者の登録を受けている者に係る同項の規定による当該登録特別徴収義務者の登録は、新法第百四十四条の十五第二項の規定による登録特別徴収義務者の登録とみなす。
An application for cancellation of the registration of a registered special collection agent under Article 700-11-2, paragraph (3) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for cancellation of the registration of a registered special collection agent under Article 144-15, paragraph (3) of the New Act.
この法律の施行の際現にされている旧法第七百条の十一の二第三項の規定による登録特別徴収義務者の登録の消除の申請は、新法第百四十四条の十五第三項の規定による登録特別徴収義務者の登録の消除の申請とみなす。
A certificate actually issued under Article 700-12, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate issued under Article 144-16, paragraph (1) of the New Act.
この法律の施行の際現に旧法第七百条の十二第一項の規定により交付を受けている証票は、新法第百四十四条の十六第一項の規定により交付を受けた証票とみなす。
Security actually provided under Article 700-14-3 of the Former Act at the time of the enforcement of this Act is deemed to be security provided under Article 144-20 of the New Act.
この法律の施行の際現に旧法第七百条の十四の三の規定により提供されている担保は、新法第百四十四条の二十の規定により提供された担保とみなす。
An application for the issuance of a tax exemption certificate under Article 700-15, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be, in the case of an application relating to a use prescribed in Article 144-6 of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act, and, in the case of an application relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
この法律の施行の際現にされている旧法第七百条の十五第一項の規定による免税証の交付の申請は、新法第百四十四条の六に規定する用途に係る免税証の交付の申請にあっては新法第百四十四条の二十一第一項の規定による免税証の交付の申請と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証の交付の申請にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定による免税証の交付の申請とみなす。
A tax exemption certificate actually issued under Article 700-15, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax exemption certificate relating to a use prescribed in Article 144-6 of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act, and, in the case of a tax exemption certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
この法律の施行の際現に旧法第七百条の十五第一項の規定により交付を受けている免税証は、新法第百四十四条の六に規定する用途に係る免税証にあっては新法第百四十四条の二十一第一項の規定により交付を受けた免税証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定により交付を受けた免税証とみなす。
A tax-exempt light oil user certificate actually issued under Article 700-15, paragraph (2) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax-exempt light oil user certificate relating to a use prescribed in Article 144-6 of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act, and, in the case of a tax-exempt light oil user certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.
この法律の施行の際現に旧法第七百条の十五第二項の規定により交付を受けている免税軽油使用者証は、新法第百四十四条の六に規定する用途に係る免税軽油使用者証にあっては新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証と、新法附則第十二条の二の四第一項各号に掲げる用途に係る免税軽油使用者証にあっては同条第二項において読み替えて準用する新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証とみなす。
The approval of the prefectural governor under Article 700-22-2, paragraph (1) of the Former Act of a person actually approved by the prefectural governor under that paragraph at the time of the enforcement of this Act is deemed to be an approval of the prefectural governor under Article 144-32, paragraph (1) of the New Act.
この法律の施行の際現に旧法第七百条の二十二の二第一項の規定により道府県知事の承認を受けている者に係る同項の規定による当該道府県知事の承認は、新法第百四十四条の三十二第一項の規定による道府県知事の承認とみなす。
A certificate of approval for manufacture, etc. actually issued under Article 700-22-2, paragraph (4) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate of approval for manufacture, etc. issued under Article 144-32, paragraph (4) of the New Act.
この法律の施行の際現に旧法第七百条の二十二の二第四項の規定により交付を受けている製造等承認証は、新法第百四十四条の三十二第四項の規定により交付を受けた製造等承認証とみなす。
A notification made before the Effective Date by a primary distributor, contracted dealer, petroleum product seller, light oil manufacturer, etc. prescribed in Article 144-34, paragraph (1) of the New Act under Article 700-22-4, paragraphs (1) through (3) of the Former Act is deemed to be a notification made under Article 144-34, paragraphs (1) through (3) of the New Act.
施行日前に新法第百四十四条の三十四第一項に規定する元売業者、特約業者、石油製品販売業者及び軽油製造業者等が旧法第七百条の二十二の四第一項から第三項までの規定によりした届出は、新法第百四十四条の三十四第一項から第三項までの規定によりした届出とみなす。
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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 9 of 2009, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 2009 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)