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Article 90-4-2第九十条の四の二
Exemption from Tax for Specified Coal Taken Out（引取りに係る特定石炭の免税）
Article 90-4-2, paragraph (1)
In the case where a person intends to take out of a bonded area any of the following coal (referred to as "specified coal" in this Article), when the person intending to take it out takes out that specified coal with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being:
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer specified coal to a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of specified coal exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4-2, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal' in this Article) for the use relating to that exemption and a seller of specified coal", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified coal (meaning coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "specified coal".
A person who uses specified coal as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer specified coal to a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
Specified coal to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that specified coal.
Exemption from Tax for Specified Coal, etc. for Power Generation in Okinawa Taken Out（引取りに係る沖縄発電用特定石炭等の免税）
Article 90-4-3, paragraph (1)
In the case where a person intends to take out of a bonded area natural gas listed in subheading 2711.11 of the Appended Table of the Customs Tariff Act, out of gaseous hydrocarbons, or coal, which an electricity generation business operator prescribed in Article 2, paragraph (1), item (xv) of the Electricity Business Act (Act No. 170 of 1964) uses for power generation at a business site within the area of Okinawa Prefecture (referred to as "specified coal, etc. for power generation in Okinawa" in this Article), when the person intending to take it out takes out that specified coal, etc. for power generation in Okinawa by March 31, 2027 with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted.
The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of specified coal, etc. for power generation in Okinawa exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal, etc. for power generation in Okinawa' in this Article) for the use relating to that exemption and a seller of specified coal, etc. for power generation in Okinawa", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal, etc. for power generation in Okinawa", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal, etc. for power generation in Okinawa"; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "specified coal, etc. for power generation in Okinawa".
A person who uses specified coal, etc. for power generation in Okinawa as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal, etc. for power generation in Okinawa as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
Specified coal, etc. for power generation in Okinawa to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal, etc. for power generation in Okinawa was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.
When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal, etc. for power generation in Okinawa referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that specified coal, etc. for power generation in Okinawa.