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）
The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery of light oil on or after the Effective Date, and with regard to light oil delivery tax imposed on the taking delivery of light oil before the Effective Date, the provisions then in force continue to govern.
新法附則第十二条の二の七第一項の規定は、施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、施行日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。
The provisions of Article 12-2-7, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date.
新法附則第十二条の二の七第五項及び第六項の規定は、施行日以後の軽油の譲渡に対して課すべき軽油引取税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)