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.