Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第五十七条（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 the Effective Date.
施行日前に課した、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 a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 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 located, and aviation fuel on which aviation fuel tax is to 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 such a 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.
施行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の二において準用する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（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 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 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 located, and aviation fuel on which aviation fuel tax is to 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 such a case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
施行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の二において準用する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。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with aviation fuel tax 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.
施行日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航空機燃料税に係る施行日以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。