A special collection agent handling tax exemption must receive the tax exemption certificate when delivering tax-exempt light oil to a person who submits a tax exemption certificate and intends to take delivery of tax-exempt light oil.
免税取扱特別徴収義務者は、免税証を提出して免税軽油の引取りを行おうとする者に対して免税軽油の引渡しをする場合においては、当該免税証を受け取らなければならない。
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tax exemption certificatemachine translation
「免税証」
A document certifying that light oil being taken delivery of is tax-exempt light oil (免税軽油), which the prefectural governor issues on application to a tax-exempt light oil user (免税軽油使用者), who hands it to a registered special collector (登録特別徴収義務者) of light oil delivery tax (軽油引取税).
Defined inArticle 144-21, paragraph (1)· applies only in this section
tax-exempt light oilmachine translation
「免税軽油」
Light oil on whose delivery light oil delivery tax (軽油引取税) is not levied under Article 144-6 because it is taken for a use set in that Article, as this Section uses the term.
Short name set inArticle 144-21, paragraph (1)· applies only in this section
special collection agent handling tax exemptionmachine translation
「免税取扱特別徴収義務者」
A registered special collection agent (登録特別徴収義務者) of light oil delivery tax (軽油引取税) to whom a tax-exempt light oil user (免税軽油使用者) must hand a tax exemption certificate (免税証) under Article 144-21, paragraph 1 to take delivery of tax-exempt light oil, as this Section uses the term.
Defined inArticle 144-21, paragraph (8)· applies only in this section