Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes
第三十九条（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の特例に関する経過措置）
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before July 1, 1999 (hereinafter referred to as the "designated day" in this Article).
平成十一年七月一日（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 when an aircraft that is an aircraft on an Okinawa route prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) 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旧租税特別措置法第九十条の八第一項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、新租税特別措置法第九十条の八第一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航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
If, at the time when an aircraft that is a general domestic aircraft prescribed in Article 90-8, paragraph (2) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act 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二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の八第一項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、航空機燃料税法第十一条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。
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax 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九第一項に規定する特定離島路線航空機である航空機に旧租税特別措置法第九十条の八第一項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、新租税特別措置法第九十条の九第一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航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。
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 concerning aviation fuel tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1).