A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must keep books and, as specified by Order of the Ministry of Internal Affairs and Communications, enter in them the facts concerning the taking delivery, handover, supply, storage and consumption of light oil or fuel hydrocarbon oil.
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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
light oil manufacturer, etc.machine translation
「軽油製造業者等」
A person whose business is making or importing light oil (軽油), other than a primary distributor (元売業者).
Defined inArticle 144-34, paragraph (1)· applies only in this section