Supplementary Provisions, Article 8Transitional Measures Concerning Light Oil Delivery Tax
第八条（軽油引取税に関する経過措置）
The provisions of Article 12-2-7 of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act is carried out on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Former Act was carried out before the Effective Date.
新法附則第十二条の二の七の規定は、施行日以後に新法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われた場合において課すべき軽油引取税について適用し、施行日前に旧法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われた場合において課する軽油引取税については、なお従前の例による。
An application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, that has actually been made at the time of enforcement of this Act is deemed to be an application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, 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附則第十二条の二の四第二項において読み替えて準用する旧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は、新法附則第十二条の二の七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 that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax exemption certificate issued under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act.
この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧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ている免税証は、新法附則第十二条の二の七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 that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (2) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax-exempt light oil user certificate issued under the provisions of Article 144-21, paragraph (2) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act.
この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧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ている免税軽油使用者証は、新法附則第十二条の二の七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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2010, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2010 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (8)