Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第二十一条（航空機燃料税の特例に関する経過措置）
With regard to aviation fuel tax that was imposed or should have been imposed before July 1, 1997 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern.
平成九年七月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
If, at the time of the first flight on or after the designated day, there is aviation fuel existing in an aircraft that is an aircraft for Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on which aviation fuel tax has been imposed or should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where the aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in that paragraph is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
指定日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に航空機燃料税法（昭和四十七年法律第七号）第十一条に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.