A primary distributor (in the cases set forth in items (i) and (ii), excluding a person listed in Article 144-7, paragraph (1), item (i) who has been designated as a primary distributor under that paragraph), a contracted dealer, a petroleum product seller, a light oil manufacturer, etc. (meaning a person other than a primary distributor who manufactures or imports light oil), and a motor vehicle holder must, in the following cases, specify the time and quantity of the manufacture, transfer or consumption (hereinafter in this Article referred to as "manufacture, etc.") and other matters specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the prefectural governor of the prefecture in which the place of the manufacture, etc. (in the case set forth in item (iv), the principal location where the motor vehicle is kept) is located:
when manufacturing hydrocarbon oil by mixing light oil with hydrocarbon oil other than light oil;
軽油と軽油以外の炭化水素油を混和して炭化水素油を製造するとき。
when manufacturing light oil, in addition to the case set forth in the preceding item;
前号に掲げる場合のほか、軽油を製造するとき。
when transferring fuel hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle;
when consuming fuel hydrocarbon oil (excluding the fuel hydrocarbon oil set forth in the preceding item that was transferred with approval under this paragraph) as fuel for the internal combustion engine of a motor vehicle.
In the case referred to in the preceding paragraph, the prefectural governor is to grant the approval under that paragraph, except where the governor finds it particularly necessary for the control or preservation of the light oil delivery tax.
A person who has obtained the approval under paragraph (1) must keep books and record in them the time and quantity of the manufacture, etc. and other facts concerning the matters for which the approval was obtained.
The approval under paragraph (1) is given by issuing a certificate of approval for manufacture, etc.
第一項の承認は、製造等承認証を交付して行う。
A person who has obtained the approval under paragraph (1) must carry the certificate of approval for manufacture, etc. under the preceding paragraph when carrying out the manufacture, etc. subject to that approval or when holding the hydrocarbon oil subject to that manufacture, etc.
A person who has obtained the approval under paragraph (1), item (iii) must, when transferring the fuel hydrocarbon oil subject to that approval to a motor vehicle holder as fuel for the internal combustion engine of a motor vehicle, prepare a motor vehicle hydrocarbon oil transfer certificate and a copy thereof, deliver that motor vehicle hydrocarbon oil transfer certificate to that motor vehicle holder, and retain the copy.
A motor vehicle holder must carry the motor vehicle hydrocarbon oil transfer certificate under the preceding paragraph when consuming, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil transferred with approval under paragraph (1), item (iii).
A certificate of approval for manufacture, etc. and a motor vehicle hydrocarbon oil transfer certificate must not be transferred to another person or received by transfer from another person.
製造等承認証及び自動車用炭化水素油譲渡証は、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。
When the armed forces of a contracting state consume, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil for official use that they have imported themselves, the provisions of paragraph (1) (limited to the part relating to item (iv)) do not apply.
In addition to what is provided for in the preceding paragraphs, matters necessary concerning the approval under paragraph (1), the entries in books, the certificate of approval for manufacture, etc. and the motor vehicle hydrocarbon oil transfer certificate are specified by Order of the Ministry of Internal Affairs and Communications.
Read this with the articles around it
fuel hydrocarbon oilmachine translation
「燃料炭化水素油」
As Article 144-2, paragraph 3 defines it, hydrocarbon oil (炭化水素油) other than light oil (軽油) and gasoline (揮発油 — as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline), but including gasoline under Article 16 or 16-2 of that Act that is kerosene.
Short name set inArticle 144-2, paragraph (3)· applies only in this section
petroleum product sellermachine translation
「石油製品販売業者」
In the section on the light oil delivery tax (軽油引取税), a seller of petroleum products other than a contracted dealer (特約業者) or a primary distributor (元売業者); it is charged the tax on the quantity it sells of light oil it blended with other hydrocarbon oil, or made by blending other hydrocarbon oils, and of fuel hydrocarbon oil sold as motor vehicle engine fuel.
Short name set inArticle 144-2, paragraph (4)· applies only in this section
motor vehicle holdermachine translation
「自動車の保有者」
The owner of a motor vehicle, or another person with the right to use it, who runs it for his or her own purposes.
Defined inArticle 144-2, paragraph (5)· applies only in this section
armed forces of a contracting statemachine translation
「締約国軍隊」
The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.
Defined inArticle 144-3, paragraph (5)· applies only in this provision and in Article 144-6-2; and Article 144-32, paragraph (9)
manufacture, etc.machine translation
「製造等」
Manufacture, transfer or consumption of light oil or other hydrocarbon oil, for which a primary distributor (元売業者), contracted dealer (特約業者), petroleum product seller, other maker or importer of light oil, or motor vehicle holder must get the governor's approval in the cases Article 144-32, paragraph 1 lists, such as blending light oil with other hydrocarbon oil.
Short name set inArticle 144-32, paragraph (1)· applies only in this article
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)