In the case where a person who manufactures petroleum coke listed in subheading 2713.11 or 2713.12 of the Appended Table of the Customs Tariff Act or petroleum asphalt listed in subheading 2713.20 of that Table (referred to as "petroleum asphalt, etc." in this Article) from taxed crude oil, etc. or from petroleum and bituminous oils and preparations thereof listed in subheading 2710.12, 2710.19 or 2710.20 of that Table (excluding 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 "petroleum preparations, etc." in this Article and paragraph (1) of the following Article), or any other person specified by Cabinet Order (referred to as a "petroleum asphalt, etc. manufacturer" in this Article), ships out (excluding a shipment out specified by Cabinet Order; the same applies hereinafter in this Article) petroleum asphalt, etc. manufactured at a manufacturing site for which it has obtained, through the procedures specified by Cabinet Order, the approval of the district director with jurisdiction over the location of that manufacturing site for manufacturing petroleum asphalt, etc., from that manufacturing site, or consumes it as fuel within that manufacturing site, an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on the taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order, for the petroleum asphalt, etc. manufactured from that taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order out of the petroleum asphalt, etc. so shipped out or consumed, is, for the time being, refunded pursuant to the provisions of Cabinet Order to that petroleum asphalt, etc. manufacturer (or, in the case where that petroleum asphalt, etc. manufacturer is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products used as the raw material of that petroleum asphalt, etc., or in any other case specified by Cabinet Order, to that petroleum asphalt, etc. manufacturer, by deeming that petroleum asphalt, etc. manufacturer to have paid that petroleum and coal tax on that crude oil or those petroleum products).
課税済みの原油等又は関税定率法別表第二七一〇・一二号、第二七一〇・一九号若しくは第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品（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）に掲げる粗油で石油石炭税課税済みのものを除く。以下この条及び次条第一項において「石油調製品等」という。）から同表第二七一三・一一号若しくは第二七一三・一二号に掲げる石油コークス又は同表第二七一三・二〇号に掲げる石油アスファルト（以下この条において「石油アスファルト等」という。）を製造する者その他政令で定める者（以下この条において「石油アスファルト等製造業者」という。）が、政令で定める手続により石油アスファルト等を製造することについてその製造場の所在地を所轄する税務署長の承認を受けた製造場において製造した石油アスファルト等を、当該製造場から移出（政令で定めるものを除く。以下この条において同じ。）し、又は当該製造場内において燃料として消費した場合には、当分の間、政令で定めるところにより、当該移出をされ、又は消費をされた石油アスファルト等のうち課税済みの原油等、石油調製品等その他政令で定めるものから製造された石油アスファルト等につき、当該課税済みの原油等、石油調製品等その他政令で定めるものに係る石油石炭税額に相当する金額として政令で定めるところにより計算した金額を、当該石油アスファルト等製造業者に（当該石油アスファルト等製造業者が、当該石油アスファルト等の原料とされた原油又は石油製品に係る石油石炭税の納税者でない場合その他政令で定める場合にあつては、当該原油又は石油製品につき当該石油アスファルト等製造業者が当該石油石炭税を納付したものとみなして、当該石油アスファルト等製造業者に）還付する。