①A person prescribed in Article 144-6 (hereinafter in this Section referred to as a "tax-exempt light oil user") who intends to take delivery, for the use prescribed in that Article, of light oil on whose taking delivery light oil delivery tax is not to be imposed pursuant to the provisions of that Article (hereinafter in this Section referred to as "tax-exempt light oil") must, as provided by Cabinet Order, present to the prefectural governor of the prefecture where the office or place of business of the tax-exempt light oil user relating to the use of the tax-exempt light oil is located the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, submit a written application stating the quantity of tax-exempt light oil, the location and the name of the office or place of business of the seller from which the tax-exempt light oil is to be taken delivery, and other necessary matters, thereby receiving issuance of a tax exemption certificate (meaning a document proving that it is the taking delivery of tax-exempt light oil; the same applies hereinafter in this Section), and submit the tax exemption certificate to the registered special collection agent pertaining to the prefecture that issued the tax exemption certificate; provided, however, that where it is difficult to proceed in this manner owing to special circumstances, a tax-exempt light oil user may, as provided by Cabinet Order, present to the prefectural governor of the prefecture where its principal office or place of business is located, or to the prefectural governor of the prefecture where the office or place of business that manages the office or place of business relating to the use of the tax-exempt light oil is located, the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, and apply to that prefectural governor for issuance of a tax exemption certificate.

②A tax-exempt light oil user who intends to be issued a tax exemption certificate under the provisions of the preceding paragraph must, in advance, as specified by Cabinet Order, submit a written application to the prefectural governor from whom the user intends to be issued the tax exemption certificate and be issued a document certifying that the person is a tax-exempt light oil user (hereinafter referred to in this Section as a "tax-exempt light oil user certificate"). In this case, among tax-exempt light oil users, those who have obtained the approval of that prefectural governor may have two or more persons designate a representative and be issued a tax-exempt light oil user certificate.

③In the case where an application under the preceding paragraph is made, the prefectural governor must issue a tax-exempt light oil user certificate, except where the purpose of the tax-exempt light oil that the tax-exempt light oil user intends to take delivery of does not fall under the purposes prescribed in Article 144-6, or in other cases specified by Cabinet Order.

④If a person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of paragraph (2), any one of them) violates the provisions of laws and regulations concerning local taxes, or if it is found to be particularly necessary for the control or preservation of the light oil delivery tax, the prefectural governor who issued that tax-exempt light oil user certificate may order the return of that tax-exempt light oil user certificate and of the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate.

⑤In addition to what is provided for in the preceding paragraphs, procedures for applying for a tax-exempt light oil user certificate, the validity period of a tax-exempt light oil user certificate, and other necessary matters concerning tax-exempt light oil user certificates are specified by Cabinet Order.

⑥In the case where an application under paragraph (1) is made, the prefectural governor must issue a tax exemption certificate, except where the governor finds that the quantity of light oil that the tax-exempt light oil user intends to take delivery of is not appropriate in light of its purpose of use and period of use, or in other cases specified by Cabinet Order. A tax exemption certificate is to state the quantity of tax-exempt light oil, the validity period, and the location of the office or place of business and the name of the seller that the tax-exempt light oil user stated in the written application, and its form is specified by Order of the Ministry of Internal Affairs and Communications.

⑦Delivery of tax-exempt light oil is to be taken from the seller stated in the tax exemption certificate. However, if a tax-exempt light oil user comes to need to take delivery of light oil at a place other than the location of the office or place of business of that seller, or there is any other unavoidable reason, the tax-exempt light oil user may take delivery of tax-exempt light oil from another seller, as provided by the Prefectural Ordinance of the prefecture in which the office or place of business of the seller from which delivery is to be taken is located.

⑧In the case where a tax-exempt light oil user submits a tax exemption certificate to a seller of light oil other than a person who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate (meaning a registered special collection agent to which a tax exemption certificate is to be submitted under the provisions of paragraph (1); the same applies hereafter in this Section) and requests delivery of tax-exempt light oil, that seller is to, on behalf of the tax-exempt light oil user, submit the tax exemption certificate to a seller who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate and take delivery of the tax-exempt light oil.

⑨When, based on an application under the proviso to paragraph (1), the prefectural governor has issued a tax exemption certificate for a tax-exempt light oil user to take delivery of tax-exempt light oil from a seller whose office or place of business is located in a prefecture other than that prefecture, the governor must without delay, as specified by Cabinet Order, notify the prefectural governor of the prefecture in which that office or place of business of that seller is located of the quantity stated in that tax exemption certificate and other necessary matters.

①If a person has been issued a tax exemption certificate by deception or other wrongful acts and has taken delivery of tax-exempt light oil, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

②Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

③In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

④In the case referred to in paragraph (1), the prefecture that issued that tax exemption certificate is to deem the taking delivery of that light oil to be the taking delivery prescribed in Article 144-2, paragraph (1), and is to immediately collect the light oil delivery tax in accordance with the rules for ordinary collection, using the quantity of tax-exempt light oil stated in that tax exemption certificate as the taxable volume.

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.

A tax exemption certificate must not be transferred to another person or received by transfer from another person.

①If a person violates the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②If a person has received a tax exemption certificate by transfer in violation of the provisions of the preceding Article and has taken delivery of tax-exempt light oil, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

③Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.

④In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (2), the period of prescription is governed by the period of prescription for the offense under that paragraph.

⑤The provisions of Article 144-22, paragraph (4) apply mutatis mutandis to the case referred to in paragraph (2).

①If a person transfers tax-exempt light oil without obtaining the approval of the prefectural governor in violation of the provisions of Article 144-3, paragraph (3), the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.

②The same applies as in the preceding paragraph where a person has received tax-exempt light oil by transfer in violation of the provisions of Article 144-3, paragraph (4).

③Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.

①A person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of Article 144-21, paragraph (2), each of those persons; the same applies hereafter in this paragraph and the following paragraph) must, by the last day of each month (if a different deadline for filing is prescribed pursuant to the following paragraph, by that deadline), submit to the prefectural governor who issued that tax-exempt light oil user certificate a report stating the facts concerning the taking delivery of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate (meaning tax-exempt light oil of which delivery was taken by means of a tax exemption certificate issued upon presentation of a tax-exempt light oil user certificate; the same applies hereafter in this paragraph and the following paragraph) carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), the location of the office or place of business and the name of the seller that delivered that reportable tax-exempt light oil, matters concerning the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate and submitted to that seller, and the facts concerning the use of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), and other matters specified by Order of the Ministry of Internal Affairs and Communications; provided, however, that this does not apply if, throughout the period from the first day to the last day of the preceding month, the person who was issued that tax-exempt light oil user certificate neither held a tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate nor possessed reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate.

②A prefecture may, with respect to a person who has been issued a tax-exempt light oil user certificate and who is found to have special circumstances, such as the quantity of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate of which delivery is to be taken being small, provide by a Prefectural Ordinance of that prefecture a deadline for submitting the report under the preceding paragraph that is different from the deadline prescribed in that paragraph.

③In addition to what is provided for in the preceding two paragraphs, necessary matters concerning reports under the provisions of paragraph (1) are specified by Order of the Ministry of Internal Affairs and Communications.

①If a person fails to submit a report in violation of the provisions of paragraph (1) of the preceding Article, or submits a report containing false statements, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

①Where the prefectural governor finds that a special collection agent for the light oil delivery tax is unable to pay all or part of the local government levies pertaining to the light oil delivery tax that it is to pay, because it was unable to receive all or part of the price of the light oil and the light oil delivery tax by the due date for payment under Article 144-14, paragraph (2), the governor is to grant deferral of collection thereof, at the application of that special collection agent, for a period not exceeding two months, up to the amount found to be unable to be paid. In this case, the prefectural governor must, as specified by Cabinet Order, take security in an amount equivalent to the amount subject to the deferral, of a kind listed in the items of Article 16, paragraph (1), except where the governor finds that the requirements specified by Cabinet Order are met and that there is no need to take security.

②The provisions of Article 15-2-2, Article 15-2-3 and Article 15-3, and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the preceding paragraph, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.

③When the prefectural governor has granted deferral of collection under the provisions of paragraph (1), the governor is to exempt the portion of the amount of delinquency charge pertaining to the amount of tax for which collection was deferred that corresponds to the period of the deferral of collection.