Act on Special Measures Concerning Taxation

The rate of aviation fuel tax on aviation fuel loaded onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act during the period from April 1, 2023 to March 31, 2028 is, notwithstanding the provisions of Article 11 of that Act, 18,000 yen per kiloliter of aviation fuel.

The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft prescribed in Article 2, item (i) of the Aviation Fuel Tax Act (excluding foreign-going aircraft prescribed in Article 7 of that Act that are not used for the domestic transportation for a fee prescribed in that Article; referred to as "aircraft" hereinafter in this Article and the following Article) that fly between Okinawa Island, Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and the regions of Japan outside the area of Okinawa Prefecture (excluding islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, and islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development (Act No. 189 of 1954); referred to as "parts of Japan other than Okinawa" hereinafter in this paragraph and paragraph (1) of the following Article), or onto aircraft that fly between places within the area of Okinawa Prefecture, which are used for transportation carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield located within the area of Okinawa Prefecture or an airfield located in parts of Japan other than Okinawa, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on Okinawa routes" hereinafter in this Article and the following Article) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the preceding Article, 9,000 yen per kiloliter of aviation fuel.

When an aircraft on Okinawa routes becomes, on or before March 31, 2028, an aircraft other than aircraft on Okinawa routes and an aircraft on a specified remote island route prescribed in paragraph (1) of the following Article (referred to as "general domestic aircraft" hereinafter in this Section), if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the preceding Article is deemed to have been loaded onto that aircraft.

When a general domestic aircraft becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.

With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on Okinawa routes on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)".

With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to aircraft on Okinawa routes (meaning the owner, user or pilot in command prescribed in Article 4, paragraph (1) or paragraph (2) of that Act; the same applies in paragraph (7) of the following Article), the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".

Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on Okinawa routes are specified by Cabinet Order.

The rate of aviation fuel tax on aviation fuel loaded, on or before March 31, 2028, onto aircraft that fly a route specified by Cabinet Order as a route for which securing the transportation of passengers is particularly necessary in order to contribute to the stability of the lives of the residents of remote islands, out of the routes between remote islands (meaning islands whose land is wholly or partly included in the remote island development measure implementation area referred to in Article 2, paragraph (1) of the Remote Islands Development Act designated under the provisions of that paragraph, islands included in the area of the Amami Islands prescribed in Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, and remote islands prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa; the same applies hereinafter in this paragraph) and the regions of Japan (excluding routes between Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and parts of Japan other than Okinawa, and routes between places within the area of Okinawa Prefecture), and that are used for the transportation of passengers carried out by a person who has obtained the permission prescribed in Article 100, paragraph (1) of the Civil Aeronautics Act (including aircraft that, after taking off from an airfield that is an airfield used for that route, have come to land, due to weather or other unavoidable reasons, pursuant to the provisions of Article 97, paragraph (1) or (2) of that Act, at an airfield different from the airfield designated as the first landing place in the flight plan for which the approval of the Minister of Land, Infrastructure, Transport and Tourism was obtained, or which was notified, before that takeoff, and other aircraft specified by Cabinet Order; referred to as "aircraft on a specified remote island route" hereinafter in this Article) is 13,500 yen per kiloliter of aviation fuel, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act and the provisions of Article 90-8.

When an aircraft on a specified remote island route becomes a general domestic aircraft on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8 is deemed to have been loaded onto that aircraft.

When an aircraft on a specified remote island route becomes an aircraft on Okinawa routes on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article is deemed to have been loaded onto that aircraft.

When a general domestic aircraft becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.

When an aircraft on Okinawa routes becomes an aircraft on a specified remote island route on or before March 31, 2028, if there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in paragraph (1) of the preceding Article, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in paragraph (1) is deemed to have been loaded onto that aircraft.

With regard to the application of the provisions of Article 7 of the Aviation Fuel Tax Act in the case where a foreign-going aircraft prescribed in that Article that is not used for the domestic transportation for a fee prescribed in that Article becomes an aircraft on a specified remote island route on or before March 31, 2028, the phrase "is deemed to have been loaded onto that aircraft" in that Article is deemed to be replaced with "is deemed to have been loaded onto that aircraft. In this case, the rate of aviation fuel tax on that aviation fuel is, notwithstanding the provisions of Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax) and Article 11, the tax rate prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)".

With regard to the application of the provisions of Article 14, paragraph (1) of the Aviation Fuel Tax Act to a return under the provisions of that paragraph submitted by the owner, user or pilot in command of an aircraft relating to an aircraft on a specified remote island route, the phrase "the quantity for each place and the total quantity thereof" in item (i) of that paragraph is deemed to be replaced with "the quantity classified by place and by tax rate and the total quantity classified by tax rate", and the phrase "tax basis quantity" in item (ii) of that paragraph is deemed to be replaced with "tax basis quantity classified by tax rate".

Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to aviation fuel loaded onto aircraft on a specified remote island route are specified by Cabinet Order.