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A tax exemption certificate must not be transferred to another person or received by transfer from another person.
免税証は、これを他人に譲り渡し、又は他人から譲り受けてはならない。
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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