Supplementary Provisions, Article 133Transitional Measures Concerning Special Provisions on Petroleum Tax
第百三十三条（石油税の特例に関する経過措置）
The provisions then in force continue to govern petroleum tax that was imposed, or should have been imposed, before the provisions of Article 12 come into effect.
第十二条の規定の施行前に課した、又は課すべきであった石油税については、なお従前の例による。
The provisions of Article 90-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to crude oil, petroleum products or gaseous hydrocarbons that were exempted from petroleum tax under the provisions of Article 90-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the provisions of Article 12 come into effect, deeming them to have been exempted from petroleum and coal tax under the provisions of Article 90-4, paragraph (1) of the New Act on Special Measures Concerning Taxation after the provisions of Article 12 come into effect.
第十二条の規定の施行前に旧租税特別措置法第九十条の四第一項の規定により石油税の免除を受けた原油、石油製品又はガス状炭化水素は、第十二条の規定の施行後に新租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けたものとみなして、同条第五項の規定を適用する。
With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of that Article come into effect with respect to petroleum tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
第十二条の規定の施行前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。