Article 144-31Measures Where Light Oil Is Returned or Is Put to a Tax-Exempt Use After Delivery Is Taken

①If, after delivery of light oil subject to the light oil delivery tax has been taken from a special collection agent for the light oil delivery tax, all or part of the light oil subject to that taking of delivery is returned to that special collection agent by cancellation of the sales contract, then where the light oil delivery tax amount on the light oil subject to that taking of delivery has not yet been remitted, the taking of delivery of that light oil is deemed not to have taken place, and where all or part of the light oil delivery tax amount has already been remitted, the prefectural governor is to refund, upon application by that special collection agent, the portion of the tax amount of the light oil delivery tax remitted that corresponds to the light oil so returned, together with the local government levies relating thereto. In this case, the special collection agent must submit to the prefectural governor documents sufficient to prove that the return took place and its quantity.

②In the case referred to in the preceding paragraph, if the person who took delivery of the light oil has already paid the price of the light oil subject to that taking of delivery and the light oil delivery tax amount, that person has a right to reimbursement against that special collection agent for the amount equivalent to the price and the light oil delivery tax amount corresponding to the light oil so returned.

③If a person who has taken delivery of light oil files a lawsuit based on the right to reimbursement under the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.

④If a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and proves that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtains the governor's approval, that prefectural governor is to, as provided by Cabinet Order and upon application by that special collection agent handling tax exemption, exempt the special collection agent handling tax exemption from remitting the light oil delivery tax amount on that light oil in the case where it has not yet been remitted, and in the case where all or part of the light oil delivery tax has already been remitted, refund to that special collection agent handling tax exemption the portion of the light oil delivery tax amount so remitted that corresponds to the light oil so used, together with the local government levies relating thereto.

⑤The same as under the preceding paragraph applies where a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from a seller other than the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and has proved that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtained the governor's approval, and has reported that fact, through that seller, to the special collection agent handling tax exemption relating to that prefecture who delivered that light oil to that seller.

⑥The provisions of paragraphs (2) and (3) apply mutatis mutandis to the cases referred to in the preceding two paragraphs.

⑦When the light oil delivery tax and the local government levies relating thereto are refunded under the provisions of paragraph (1), (4) or (5), Article 17-4, paragraph (1) applies by deeming the day on which 10 days have elapsed, counting from the date of the special collection agent's application for the refund, to be the date set forth in the items of that paragraph.

⑧Matters necessary for the application of the provisions of paragraph (2) are specified by Order of the Ministry of Internal Affairs and Communications.