Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on December 1, 1984.
この法律は、昭和五十九年十二月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning the Report of Commencement or Discontinuation, etc. of Manufacturing
第二条（製造の開廃等の申告に係る経過措置）
With regard to the report under the first sentence of Article 23, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957), it is sufficient for a person who, on the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), has continued since before the Effective Date to manufacture products similar to gasoline that are deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (1) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") to report in writing the location of the manufacturing site and other matters specified by Cabinet Order to the district director having jurisdiction over the place where that manufacturing site is located, within one month counting from the Effective Date.
この法律の施行の日（以下「施行日」という。）において、施行日前から引き続いて改正後の租税特別措置法（以下「新法」という。）第八十八条の六第一項の規定により揮発油とみなされる揮発油類似品の製造をする者は、揮発油税法（昭和三十二年法律第五十五号）第二十三条第一項前段の規定による申告については、施行日から起算して一月以内に、その製造場の位置その他政令で定める事項を当該製造場の所在地の所轄税務署長に書面で申告すれば足りるものとする。
The provisions of the first sentence of Article 23, paragraph (1) and Article 29, item (ii) of the Gasoline Tax Act do not apply to a person prescribed in the preceding paragraph who discontinues the manufacturing referred to in that paragraph within one month counting from the Effective Date.
Supplementary Provisions, Article 3Taxation on Goods Held in Stock
第三条（手持品課税）
In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses products similar to gasoline that are deemed to be gasoline pursuant to the provisions of Article 88-6 of the New Act (hereinafter referred to as "deemed gasoline" in this Article) at a place other than a gasoline manufacturing site and a bonded area (excluding places within Okinawa Prefecture), if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax of 45,600 yen and local road tax of 8,200 yen per kiloliter are imposed on that deemed gasoline, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date.
施行日に、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で新法第八十八条の六の規定により揮発油とみなされる揮発油類似品（以下この条において「みなし揮発油」という。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該みなし揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、施行日に当該みなし揮発油を揮発油の製造場から移出したものとみなして、一キロリットルにつき、四万五千六百円の揮発油税及び八千二百円の地方道路税を課する。
In the case where, on the Effective Date, there is a manufacturer or seller of gasoline who possesses deemed gasoline at a place within Okinawa Prefecture other than a gasoline manufacturing site and a bonded area located within that prefecture, if the quantity thereof (or, where it is possessed at two or more places, the total quantity) is five kiloliters or more, gasoline tax and local road tax are imposed on that deemed gasoline, per kiloliter, in the amounts obtained by multiplying the amount of gasoline tax and the amount of local road tax to be imposed per kiloliter of deemed gasoline pursuant to the provisions of the preceding paragraph by 468/538 respectively, by deeming that person, if not a manufacturer of gasoline, to be a manufacturer of gasoline, and deeming that person to have shipped that deemed gasoline out of a gasoline manufacturing site on the Effective Date.
In the cases referred to in the preceding two paragraphs, 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 deemed gasoline at storage places of the same person located within the district director's jurisdiction, and collects gasoline tax and local road tax in the aggregated amount in equal installments in each month from January to May 1985, with the last day of each month as the due date for payment.
With regard to gasoline tax and local road tax under paragraph (1) or (2), 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 (Act No. 104 of 1955) apply with the phrase "44/287" in those provisions being read as "82/538", and the phrase "243/287" being read as "456/538".
A person prescribed in paragraph (1) or (2) must submit a return stating the storage places of deemed gasoline falling under the provisions of paragraph (1) or (2), the quantity of that deemed gasoline possessed at each of those places and its tax basis quantity (meaning the quantity obtained by deducting, from the quantity possessed, the quantity to be deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act), and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from the Effective Date.
In the cases listed in the following items, if the manufacturer of gasoline listed in the respective items has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the gasoline manufacturing site into which that deemed gasoline was returned or brought is located that the deemed gasoline is deemed gasoline on which the amount of gasoline tax and the amount of local road tax under paragraph (1) or (2) were, or should have been, collected, that amount of gasoline tax and amount of 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 pertaining to that person or refunded to that person:
where deemed gasoline that a manufacturer of gasoline shipped out of its manufacturing site and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2) has been returned to that manufacturing site: the person who would be the manufacturer of that gasoline if the provisions of paragraph (1) or (2) did not apply;
where, except in the case falling under the preceding item, a manufacturer of gasoline has brought into a gasoline manufacturing site deemed gasoline that was shipped out of another gasoline manufacturing site or withdrawn from a bonded area and on which the amount of gasoline tax and the amount of local road tax were, or should have been, collected pursuant to the provisions of paragraph (1) or (2), and has further shipped that deemed gasoline out of the manufacturing site into which it was brought: that manufacturer of gasoline.
If a person prescribed in paragraph (1) or (2) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where the storage place of the deemed gasoline in that person's possession is located that the deemed gasoline is to be used for the uses prescribed in Article 90, paragraph (1) of the New Act or other uses specified by Cabinet Order, then, with regard to the deemed gasoline relating to that confirmation, that person, if not a manufacturer of gasoline, is deemed to be a manufacturer of gasoline, and the storage place of that deemed gasoline is deemed to be a gasoline manufacturing site.
In the case where deemed gasoline on which gasoline tax and local road tax were, or should have been, collected pursuant to the provisions of paragraph (2) is loaded onto a vessel or aircraft for the purpose of shipping it out of the area of Okinawa Prefecture to a region of Japan outside that area, the Gasoline Tax Act and the Local Road Tax Act apply by deeming the person who has loaded it to be a manufacturer of gasoline and the place of that loading to be a gasoline manufacturing site, and by deeming that deemed gasoline to have been shipped out of a gasoline manufacturing site at the time of that loading. In this case, the amount of gasoline tax and the amount of local road tax to be imposed on that deemed gasoline are, per kiloliter of deemed gasoline, the amounts obtained by deducting the amounts prescribed in paragraph (2) from the amounts prescribed in paragraph (1), respectively.
The return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act or Article 7, paragraph (1) of the Local Road Tax Act that is to be filed by a person deemed to be a manufacturer of gasoline pursuant to the provisions of the preceding paragraph must, notwithstanding those provisions, be filed by the time the deemed gasoline loaded as referred to in the preceding paragraph is shipped out of the area of Okinawa Prefecture toward a region of Japan outside that area; provided, however, that if that person has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the due date for filing that return is the date designated by that district director.