①For the taking delivery of the following light oil carried out on or before March 31, 2027, a prefecture is not to impose light oil delivery tax, notwithstanding Article 144-2, paragraphs (1) and (2), only where a tax exemption certificate has been issued pursuant to Article 144-21, paragraph (1) as applied mutatis mutandis with replacement of terms in the following paragraph, or the approval of the prefectural governor has been given pursuant to Article 144-31, paragraph (4) or (5) as applied mutatis mutandis with replacement of terms in the following paragraph.

②The provisions of Article 144-21, Article 144-23, Article 144-24, Article 144-27 and Article 144-31, paragraphs (4) through (7) apply mutatis mutandis to the taking delivery of light oil on which light oil delivery tax is not to be imposed pursuant to the preceding paragraph. In this case, in Article 144-21, paragraph (1), the phrase "the use prescribed in that Article" is deemed to be replaced with "the use listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions", the phrase "pursuant to the provisions of that Article" is deemed to be replaced with "pursuant to the provisions of that paragraph", and the phrase "A person prescribed in Article 144-6" is deemed to be replaced with "A person listed in the items of that paragraph"; in paragraph (3) of that Article, the phrase "prescribed in Article 144-6" is deemed to be replaced with "listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions"; in Article 144-31, paragraphs (4) and (5), the phrase "a person prescribed in Article 144-6" is deemed to be replaced with "a person listed in the items of Article 12-2-7, paragraph (1) of the Supplementary Provisions" and the phrase "the use prescribed in that Article" is deemed to be replaced with "the use listed in the items of that paragraph"; and in paragraph (7) of that Article, the phrase "paragraph (1), (4)" is deemed to be replaced with "paragraph (4)".

③The tax-exempt light oil or tax exemption certificate prescribed in Article 144-21, paragraph (1) as applied mutatis mutandis with replacement of terms in the preceding paragraph is deemed to be the tax-exempt light oil or tax exemption certificate, respectively, prescribed in Article 144-21, paragraph (1), and Articles 144-22, 144-25, 144-26, 144-28 and 144-41 apply.

⑤Where the user of a Self-Defense Forces vessel that has taken delivery of light oil listed in paragraph (1), item (i) transfers the light oil relating to that taking delivery on or before March 31, 2027 pursuant to the following provisions, light oil delivery tax is not to be imposed on the transfer of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to the preceding paragraph, and paragraphs (3) and (4) of that Article.

⑥Where the user of a Self-Defense Forces vessel that has taken delivery of light oil listed in paragraph (1), item (i) transfers, on or before March 31, 2027, the light oil relating to that taking delivery for use as the power source of a vessel of the armed forces of that contracting state, based on a treaty or other international agreement specified by Cabinet Order concerning the reciprocal provision of goods or services between Japan and a contracting state other than Japan, light oil delivery tax is not to be imposed on the transfer of that light oil, except where the preceding paragraph applies, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to paragraph (4) of this Article, and paragraphs (3) and (4) of Article 144-3.

⑦Where the user of a vessel of the armed forces of a contracting state that has taken delivery of light oil listed in paragraph (1), item (i) transfers the light oil relating to that taking delivery to the Self-Defense Forces on or before March 31, 2027, light oil delivery tax is not to be imposed on the transfer of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (iii)) as replaced pursuant to paragraph (4), and paragraphs (3) and (4) of that Article.

⑧With regard to the application of Article 144-27, paragraph (1) as applied mutatis mutandis in paragraph (2) in the case where the provisions of the preceding three paragraphs apply, 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 facts and quantities concerning the transfers prescribed in Article 12-2-7, paragraphs (5) through (7) of the Supplementary Provisions made during the period from the first day to the last day of the preceding month, and other matters".

⑨Where a person that operates railway business or track business (limited to a specified freight transport operator prescribed in the proviso to Article 105, paragraph (2) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (Act No. 49 of 1979) or a specified passenger transport operator prescribed in the proviso to Article 129, paragraph (2) of that Act; referred to as an "eligible business operator" in the following Article), and to which paragraph (1) of that Article has been applied, consumes by itself, on or before March 31, 2027, light oil that is hydrocarbon oil manufactured under that application (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3); the same applies in paragraphs (1) and (2) of the following Article) for use as the power source of railway rolling stock or track rolling stock, light oil delivery tax is not to be imposed on the consumption of that light oil, notwithstanding Article 144-3, paragraph (1) (limited to the part relating to item (v) (limited to the part relating to the consumption of light oil)).