Supplementary Provisions, Article 12-2-8Special Provisions on Exemption, etc. from the Obligation to Obtain Approval for Manufacture for Light Oil Delivery Tax
第十二条の二の八（軽油引取税の製造の承認を受ける義務の免除等の特例）
Where an eligible business operator that has taken delivery of light oil listed in paragraph (1), item (iii) of the preceding Article manufactures hydrocarbon oil, on or before March 31, 2027, by mixing the light oil relating to that taking delivery with hydrocarbon oil other than light oil (limited to the case of manufacturing within the fuel tank of railway rolling stock or track rolling stock; the same applies hereinafter in this paragraph), Article 144-32, paragraph (1) (limited to the part relating to item (i)) does not apply. The same applies where, in the case where the hydrocarbon oil manufactured under the application of this paragraph is light oil, the eligible business operator to which it was applied manufactures hydrocarbon oil, on or before that date, by mixing that light oil with hydrocarbon oil other than light oil.
前条第一項第三号に掲げる軽油の引取りを行つた特例対象事業者が、令和九年三月三十一日までに、当該引取りに係る軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合（鉄道用車両又は軌道用車両の燃料タンク内において製造を行う場合に限る。以下この項において同じ。）は、第百四十四条の三十二第一項（第一号に係る部分に限る。）の規定は、適用しない。この項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合において、当該適用を受けた特例対象事業者が、同日までに、当該軽油と軽油以外の炭化水素油を混和して炭化水素油の製造を行う場合も、同様とする。
Where the hydrocarbon oil manufactured under the application of the preceding paragraph is light oil, Article 144-35, paragraph (2) does not apply.
前項の規定の適用を受けて製造を行つた炭化水素油が軽油である場合には、第百四十四条の三十五第二項の規定は、適用しない。
An eligible business operator that intends to be subject to the application of paragraph (1) must notify the prefectural governor prescribed in Article 144-21, paragraph (2) as applied mutatis mutandis in paragraph (2) of the preceding Article of the place and period of the manufacture under that paragraph and other matters specified by Order of the Ministry of Internal Affairs and Communications.
特例対象事業者は、第一項の規定の適用を受けようとするときは、同項の製造を行う場所及び期間その他の総務省令で定める事項を、前条第二項において準用する第百四十四条の二十一第二項の道府県知事に届け出なければならない。
Where a change occurs in the matters notified pursuant to the preceding paragraph, an eligible business operator must, without delay, notify the prefectural governor to that effect in accordance with the provisions of that paragraph.
An eligible business operator that has made the notification under paragraph (3) must keep books and enter in them the matters concerning the manufacture under paragraph (1) and other matters specified by Order of the Ministry of Internal Affairs and Communications.
When a notification has been made under paragraph (3) or (4), the prefectural governor must, without delay, notify the prefectural governor of the location of the place of the manufacture under paragraph (1) of the matters relating to that notification.
With regard to the application of Article 144-27, paragraph (1) as applied mutatis mutandis in paragraph (2) of the preceding Article to an eligible business operator that has made the notification under paragraph (3), in Article 144-27, paragraph (1), the phrase "and the facts concerning the use of reportable tax-exempt light oil" is deemed to be replaced with ", the facts concerning the use of reportable tax-exempt light oil", and the phrase "and other matters" is deemed to be replaced with "and the matters concerning the manufacture under Article 12-2-8, paragraph (1) of the Supplementary Provisions carried out during the period from the first day to the last day of the preceding month, and other matters".
第三項の規定による届出をした特例対象事業者に係る前条第二項において準用する第百四十四条の二十七第一項の規定の適用については、同項中「並びに前月」とあるのは「、前月」と、「その他の」とあるのは「並びに前月の初日から末日までの間に行つた附則第十二条の二の八第一項の製造に関する事項その他の」とする。
Where a person fails to keep books, fails to make entries in books or makes false entries, or conceals the books, in violation of paragraph (5), 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.
第五項の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
Where 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.
In addition to what is prescribed in paragraph (3) through the preceding paragraph, necessary matters concerning the notification under paragraph (3) or (4) and the notice under paragraph (6) are specified by Order of the Ministry of Internal Affairs and Communications.
hydrocarbon oilmachine translation
「炭化水素油」
Hydrocarbon oil as Article 144-2, paragraph 3 defines it, including mixtures of hydrocarbons with other substances and single hydrocarbons that are liquid at 15 degrees Celsius under one atmosphere of pressure.
Defined inSupplementary Provisions, Article 12-2-7, paragraph (9)· applies only in this provision and in Supplementary Provisions, Article 12-2-8, paragraphs (1) and (2)
eligible business operatormachine translation
「特例対象事業者」
In Articles 12-2-7 and 12-2-8 of the supplementary provisions (附則), a person running a railway or tramway business who is a specified freight transport business operator under the proviso to Article 105, paragraph 2, or a specified passenger transport business operator under the proviso to Article 129, paragraph 2, of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy.
Short name set inSupplementary Provisions, Article 12-2-7, paragraph (9)· applies only in this provision and in Supplementary Provisions, Article 12-2-8
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.