In the case where a person listed in the left-hand column of an item of the following table uses, by March 31, 2029, for the use listed in the right-hand column of that item, any of the following that is listed in the middle column of that item (referred to as "petroleum products, etc. for specified uses" in this Article): petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of the Appended Table of the Customs Tariff Act, manufactured in Japan from crude oil or from crude petroleum listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table on which petroleum and coal tax has been imposed (referred to as "taxed crude oil, etc." in this Section); gaseous hydrocarbons on which petroleum and coal tax has been imposed that have been shipped out from an extraction site; or petroleum products, gaseous hydrocarbons and coal on which petroleum and coal tax has been imposed that have been taken out of a bonded area (excluding those to which the provisions of the preceding Article have been applied), an amount equivalent to the difference between the amount of petroleum and coal tax calculated under the provisions of Article 90-3-2 and the amount of petroleum and coal tax calculated under the provisions of Article 9 of the Petroleum and Coal Tax Act for the petroleum products, etc. for specified uses used for those uses (for gaseous hydrocarbons specified by Cabinet Order, the amount calculated pursuant to the provisions of Cabinet Order) is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of those petroleum products, etc. for specified uses, the extractor who shipped out those petroleum products, etc. for specified uses from the extraction site, or the person who took those petroleum products, etc. for specified uses out of a bonded area (limited to a person who has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order; referred to as an "approved importer" in this Article) (or, in the case where the manufacturer of those petroleum products, etc. for specified uses is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of those petroleum products, etc. for specified uses, to the manufacturer of those petroleum products, etc. for specified uses, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).
| (i) A person who has been registered under the provisions of Article 3, paragraph (1) of the Coastal Shipping Business Act (Act No. 151 of 1952), or has given notification based on the provisions of paragraph (2) of that Article, and who operates a coastal shipping business prescribed in Article 2, paragraph (2) of that Act | Light oil (meaning light oil listed in subheading 2710.12 1 (3), 2710.19 1 (2) or 2710.20 1 (3) of the Appended Table of the Customs Tariff Act; the same applies hereinafter in this Article) or heavy oil (meaning heavy oil listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table; the same applies hereinafter in this Article) | Use for coastal transportation prescribed in Article 2, paragraph (1) of the Coastal Shipping Business Act relating to the coastal shipping business prescribed in paragraph (2) of that Article |
| (ii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Marine Transportation Act and who operates a general regular passenger route business prescribed in Article 2, paragraph (5) of that Act | Light oil or heavy oil | Use for the general regular passenger route business prescribed in Article 2, paragraph (5) of that Act (excluding sightseeing use and other uses specified by Order of the Ministry of Finance) |
| (iii) A person who has obtained permission under the provisions of Article 3, paragraph (1) of the Railway Business Act | Light oil | Use for the Type I railway business and Type II railway business prescribed in Article 2, paragraphs (2) and (3) of that Act (limited to use as a power source for railway vehicles) |
| (iv) A person who has obtained permission under the provisions of Article 100, paragraph (1) of the Civil Aeronautics Act and who operates a scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act | Aviation fuel | Use for the scheduled domestic air transport service prescribed in Article 2, paragraph (20) of that Act |
| (v) A person engaged in agriculture, forestry or fisheries | Light oil | Use for agriculture, forestry or fisheries |
| (vi) A person engaged in caustic soda manufacturing (including a person who supplies electricity to the person engaged in caustic soda manufacturing and who has a special relationship specified by Cabinet Order with that person) | Heavy oil, natural gas (meaning natural gas listed in subheading 2711.11 or 2711.21 of the Appended Table of the Customs Tariff Act) or coal | Use for power generation (limited to that relating to electricity used for the manufacture of caustic soda) |
次の表の各号の上欄に掲げる者が、令和十一年三月三十一日までに、原油若しくは関税定率法別表第二七一〇・一九号の一の（三）若しくは第二七一〇・二〇号の一の（四）に掲げる粗油で石油石炭税課税済みのもの（以下この節において「課税済みの原油等」という。）から本邦において製造された同表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、採取場から移出された石油石炭税課税済みのガス状炭化水素又は保税地域から引き取られた石油石炭税課税済みの石油製品、ガス状炭化水素及び石炭（前条の規定の適用を受けたものを除く。）であつて、当該各号の中欄に掲げるもの（以下この条において「特定用途石油製品等」という。）を、当該各号の下欄に掲げる用途に供した場合には、政令で定めるところにより、これらの用途に供した特定用途石油製品等につき、第九十条の三の二の規定により計算した石油石炭税額と石油石炭税法第九条の規定により計算した石油石炭税額との差額に相当する金額（政令で定めるガス状炭化水素にあつては、政令で定めるところにより計算した金額）を当該特定用途石油製品等の製造者、当該特定用途石油製品等を採取場から移出した採取者又は当該特定用途石油製品等を保税地域から引き取つた者（政令で定めるところにより国税庁長官の承認を受けた者に限る。以下この条において「承認輸入者」という。）に（当該特定用途石油製品等の製造者が当該特定用途石油製品等の原料とされた課税済みの原油等に係る石油石炭税の納税者でない場合にあつては、当該課税済みの原油等につき当該特定用途石油製品等の製造者が当該石油石炭税を納付したものとみなして、当該特定用途石油製品等の製造者に）還付する。
| 一 内航海運業法（昭和二十七年法律第百五十一号）第二条第二項に規定する内航海運業を営む同法第三条第一項の規定による登録を受けた者又は同条第二項の規定に基づき届出を行つた者 | 軽油（関税定率法別表第二七一〇・一二号の一の（三）、第二七一〇・一九号の一の（二）又は第二七一〇・二〇号の一の（三）に掲げる軽油をいう。以下この条において同じ。）又は重油（同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる重油をいう。以下この条において同じ。） | 内航海運業法第二条第二項に規定する内航海運業に係る同条第一項に規定する内航運送の用 |
| 二 海上運送法第二条第五項に規定する一般旅客定期航路事業を営む同法第三条第一項の規定による許可を受けた者 | 軽油又は重油 | 同法第二条第五項に規定する一般旅客定期航路事業の用（遊覧の用その他の財務省令で定める用途を除く。） |
| 三 鉄道事業法第三条第一項の規定による許可を受けた者 | 軽油 | 同法第二条第二項及び第三項に規定する第一種鉄道事業及び第二種鉄道事業の用（鉄道用車両の動力源の用途に限る。） |
| 四 航空法第二条第二十項に規定する国内定期航空運送事業を営む同法第百条第一項の規定による許可を受けた者 | 航空機燃料 | 同法第二条第二十項に規定する国内定期航空運送事業の用 |
| 五 農林漁業を営む者 | 軽油 | 農林漁業の用 |
| 六 苛性ソーダの製造業を営む者（当該苛性ソーダの製造業を営む者に電気を供給する者であつて、当該苛性ソーダの製造業を営む者と政令で定める特別の関係がある者を含む。） | 重油、天然ガス（関税定率法別表第二七一一・一一号又は第二七一一・二一号に掲げる天然ガスをいう。）又は石炭 | 発電（苛性ソーダの製造に使用する電気に係るものに限る。）の用 |