Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Petroleum Tax
第十九条（石油税の特例に関する経過措置）
With regard to petroleum tax that was imposed, or should have been imposed, before August 1, 1988 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).
With regard to crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum Tax Act (Act No. 25 of 1978); the same applies hereinafter in this paragraph and the following paragraph) or gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in item (iii) of that Article; the same applies hereinafter in this paragraph and the following paragraph) that were removed from their extraction site before the designated day and that pertain to the notification or approval referred to in Article 10, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the time limit pertaining to that notification or approval falls on or after the designated day), if the documents prescribed in Article 10, paragraph (3) of that Act have not been submitted by that time limit, the tax base and tax rate of petroleum tax on that crude oil or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
指定日前にその採取場から移出された原油（石油税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この項及び次項において同じ。）又はガス状炭化水素（同条第三号に規定するガス状炭化水素をいう。以下この項及び次項において同じ。）で、同法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が指定日以後に到来するものに限る。）について、当該期限までに同法第十条第三項に規定する書類が提出されなかつた場合における当該原油又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
With regard to crude oil or gaseous hydrocarbons that were removed from their extraction site, or crude oil, petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of the Petroleum Tax Act; the same applies hereinafter in this paragraph) or gaseous hydrocarbons that were taken out of a bonded area, before the designated day with exemption from petroleum tax pursuant to the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after the designated day, they come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax base and tax rate of petroleum tax on that crude oil, those petroleum products or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
| Provisions on exemption | Provisions on additional collection |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (3) of that Act |
| Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act |
| Article 90-3, paragraph (1) of the Former Act or Article 90-4, paragraph (1) of the New Act | Article 90-4, paragraph (5) of the New Act |
| Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
| Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America | Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954) |
次の表の上欄に掲げる法律又は条約の規定により石油税の免除を受けて指定日前にその採取場から移出された原油若しくはガス状炭化水素又は保税地域から引き取られた原油、石油製品（石油税法第二条第二号に規定する石油製品をいう。以下この項において同じ。）若しくはガス状炭化水素について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該原油、石油製品又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
| 免除の規定 | 追徴の規定 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 | 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 旧法第九十条の三第一項又は新法第九十条の四第一項 | 新法第九十条の四第五項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
| 日本国とアメリカ合衆国との間の相互防衛援助協定第六条 | 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 |
The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of paragraph (1).