②With regard to the amount of gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before June 1, 1979 and that relates to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the deadline relating to that notification or approval falls on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act were not submitted by that deadline, the provisions of Article 89, paragraph (3) of the New Act apply.

③If, on June 1, 1979, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline subject to the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act) at a place other than a gasoline manufacturing site or a bonded area (excluding a place within the area of Okinawa Prefecture), and the quantity thereof (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then, with regard to that gasoline, that person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer and is deemed to have shipped that gasoline from the manufacturing site on that date, and gasoline tax of 9,100 yen and local road tax of 1,600 yen per kiloliter are imposed.

④In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director aggregates the amount of gasoline tax and the amount of local road tax on the gasoline at the storage places of the same person located within the area under the district director's jurisdiction, and collects the gasoline tax and local road tax of that aggregated amount in equal installments in each month from July to November 1979, with the last day of each such month as the due date for payment.

⑤With regard to the gasoline tax and local road tax under paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply with the phrase "44/287" in those provisions deemed to be replaced with "16/107", and the phrase "243/287" with "91/107".

⑥A person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity possessed and the tax basis quantity (meaning the quantity obtained by deducting, from that quantity possessed, the quantity to be deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) of that gasoline for each of those places, to the district director having jurisdiction over the place where the storage place is located, within one month from June 1, 1979.

⑦In the cases listed in the following items, if the gasoline manufacturer listed in the respective item has, as specified by Cabinet Order, received confirmation from the district director having jurisdiction over the place where the gasoline manufacturing site to which that gasoline was returned or into which it was brought is located, to the effect that the amount of gasoline tax and the amount of local road tax under paragraph (3) have been collected or are to be collected for that gasoline, those amounts of gasoline tax and local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax relating to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay for that gasoline (or, in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid upon the shipment from the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, upon the taking out of a bonded area), or are refunded to that person: