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 Article 144-3, paragraph (1) of the New Act (limited to the parts pertaining to items (i), (ii) and (v)) apply to light oil delivery tax to be imposed on the consumption and transfer of light oil on or after the Effective Date, and for light oil delivery tax imposed on the consumption and transfer of light oil before the Effective Date, the provisions then in force continue to govern.
新法第百四十四条の三第一項（第一号、第二号及び第五号に係る部分に限る。）の規定は、施行日以後の軽油の消費及び譲渡に対して課すべき軽油引取税について適用し、施行日前の軽油の消費及び譲渡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 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil (meaning fuel hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act; the same applies hereinafter in this paragraph and the following paragraph) on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as the "Item 4 Effective Date"), and for light oil delivery tax imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.
新法第百四十四条の三第五項及び第百四十四条の六の二の規定は、附則第一条第四号に掲げる規定の施行の日（以下「四号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油（地方税法第百四十四条の二第三項に規定する燃料炭化水素油をいう。以下この項及び次項において同じ。）の消費に対して課すべき軽油引取税について適用し、四号施行日前の軽油の輸入及び軽油又は燃料炭化水素油の消費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 144-32, paragraph (9) of the New Act apply to the consumption of fuel hydrocarbon oil on or after the Item 4 Effective Date, and for the consumption of fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.
新法第百四十四条の三十二第九項の規定は、四号施行日以後の燃料炭化水素油の消費について適用し、四号施行日前の燃料炭化水素油の消費については、なお従前の例による。
The provisions of Article 12-2-7, paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (7) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 4 Effective Date, and for light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 4 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（第二号に係る部分に限る。）及び第七項の規定は、四号施行日以後の軽油の引取り及び譲渡に対して課すべき軽油引取税について適用し、四号施行日前の軽油の引取り及び譲渡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, paragraph (9) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date.
新法附則第十二条の二の七第九項の規定は、施行日以後の軽油の消費に対して課すべき軽油引取税について適用する。
The provisions of Article 12-2-7-2, paragraph (1) of the Supplementary Provisions of the New Act apply to the manufacture of hydrocarbon oil (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act) on or after the Effective Date.
新法附則第十二条の二の七の二第一項の規定は、施行日以後の炭化水素油（地方税法第百四十四条の二第三項に規定する炭化水素油をいう。）の製造について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 7 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Item 4 Effective Datemachine translation
「四号施行日」
The date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 7 of 2025 come into effect: a date a Cabinet Order (政令) sets within seven months of the Act's promulgation (公布).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
fuel hydrocarbon oilmachine translation
「燃料炭化水素油」
As Article 144-2, paragraph 3 defines it, hydrocarbon oil (炭化水素油) other than light oil (軽油) and gasoline (揮発油 — as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline), but including gasoline under Article 16 or 16-2 of that Act that is kerosene.
Defined inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 6, paragraph (3)