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Article 89-2第八十九条の二
Exemption from Tax for Gasoline Consumed for the Manufacture of Petrochemical Products, etc.（石油化学製品の製造のため消費される揮発油の免税等）
Article 89-2, paragraph (1)
In the case where the provisions of Article 5, paragraph (1) of the Gasoline Tax Act or Article 5, paragraph (1) of the Local Gasoline Tax Act apply to the consumption of gasoline for a use specified by Cabinet Order for the manufacture of ethylene or other petrochemical products specified by Cabinet Order, when the manufacturer of those products uses that gasoline for that consumption, the gasoline tax and local gasoline tax on that consumption are exempted.
The provisions of the preceding paragraph do not apply in the case where the manufacturer falling under the provisions of that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it consumed that gasoline, a written statement concerning the consumption of that gasoline and a document stating the matters specified by Cabinet Order concerning the manufacture of the products manufactured by consuming that gasoline.
When a district director finds it necessary for control purposes, the district director may order a manufacturer falling under the provisions of paragraph (1) to store the gasoline to be consumed for the use prescribed in that paragraph and the products manufactured by consuming it separately from other gasoline and products, respectively, and to enter in books, pursuant to the provisions of Cabinet Order, matters concerning the consumption of the gasoline to be consumed for that use and matters concerning the manufacture, storage or sale of the products manufactured by consuming that gasoline.
In the case where, out of petrochemical products manufactured through the application of the provisions of paragraph (1) (including petrochemical products manufactured using those petrochemical products as raw materials), benzol or other products specified by Cabinet Order (referred to as a "specified petrochemical product" in this Article) are consumed at the manufacturing site of those specified petrochemical products for a use other than the manufacture of phenol or synthetic rubber or other uses specified by Cabinet Order (referred to as a "designated use" in this paragraph), or are shipped out (excluding shipment directly to a foreign country; the same applies hereinafter in this Article) from that manufacturing site, the Gasoline Tax Act (excluding the provisions of Chapters IV and V (excluding the provisions of Article 25, item (i) and Article 26) and the penal provisions relating to those provisions) and the Local Gasoline Tax Act apply by deeming the manufacturer of those specified petrochemical products to have consumed at that manufacturing site, or shipped out from that manufacturing site, at the time of that consumption or shipment, gasoline in the quantity calculated pursuant to the provisions of Cabinet Order as having been consumed for the manufacture of the specified petrochemical products relating to that consumption or shipment; provided, however, that this does not apply in the case where that shipment is a shipment to a place where they are used for a designated use (including a place for storing specified petrochemical products to be used for a designated use or specified petrochemical products to be used for the purpose of export or other purposes specified by Cabinet Order).
In the case referred to in the preceding paragraph, if the manufacturer referred to in that paragraph is not a manufacturer of gasoline, it is deemed to be a manufacturer of gasoline, and if the manufacturing site referred to in that paragraph is not a manufacturing site of gasoline, it is deemed to be a manufacturing site of gasoline.
The provisions of the proviso to paragraph (4) apply only in the case where the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph submits, for each of its manufacturing sites, every month (excluding a month in which there is no such shipment out from that manufacturing site), pursuant to the provisions of Cabinet Order, a document stating the quantity of specified petrochemical products shipped out from that manufacturing site during that month and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the following month, and attaches to that document the documents specified by Cabinet Order as documents proving that those specified petrochemical products fall under the provisions of the proviso to that paragraph and that they have been brought into that place.
The provisions of Article 14, paragraph (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph"; and the phrase "paragraph (2)" is deemed to be replaced with "paragraph (6) of that Article".
The provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis to the case where specified petrochemical products falling under the provisions of the proviso to paragraph (4) have been brought in. In this case, the phrase "paragraph (1)" in the provisions of paragraphs (6) through (8) of that Article is deemed to be replaced with "the proviso to Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the term "gasoline" is deemed to be replaced with "specified petrochemical products"; the phrase "of that paragraph" is deemed to be replaced with "of the proviso to that paragraph"; and the phrase "the place specified in the items of that paragraph" is deemed to be replaced with "the place prescribed in the proviso to that paragraph".
A person who has brought in the specified petrochemical products referred to in the preceding paragraph, to whom the provisions of Article 14, paragraphs (6), (7) (excluding the part concerning the reason for bringing in) and (8) of the Gasoline Tax Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in paragraph (7) of that Article, and the provisions of Article 28, item (iii) and Article 29 of that Act apply to that person.
The provisions of Article 13-2, Article 24 and Article 25, item (ii) of the Gasoline Tax Act, Article 14-2 of the Local Gasoline Tax Act, and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to manufacturers and sellers of specified petrochemical products, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, respectively. In this case, the phrase "Article 3 and Articles 10 through 12-2" in Article 13-2 of the Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; the phrase "of gasoline" in Article 24 of that Act is deemed to be replaced with "of specified petrochemical products", the phrase "or seller, a special filer, or a person who has brought gasoline prescribed in Article 16-3, paragraph (1) or Article 16-5, paragraph (1) into the place prescribed in those provisions" in that Article is deemed to be replaced with "or seller", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "Articles 5 and 7" in Article 14-2 of the Local Gasoline Tax Act is deemed to be replaced with "Article 89-2, paragraph (4) of the Act on Special Measures Concerning Taxation"; and the phrase "gasoline (meaning gasoline prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes and the term "gasoline" in (b) and (c) of that item are deemed to be replaced with "specified petrochemical products".
A manufacturer or seller of specified petrochemical products as referred to in the preceding paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 25, item (ii) of the Gasoline Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 24 of the Gasoline Tax Act and the provisions of Article 28, item (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer raw materials to a manufacturer or seller of specified petrochemical products as referred to in that paragraph or any other person found to have transactions with a manufacturer or seller of specified petrochemical products in connection with that person's business, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of that 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 (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
In the case where the place prescribed in the proviso to paragraph (4) into which specified petrochemical products falling under the provisions of the proviso to that paragraph have been brought falls under any of the following places, if the manufacturer of specified petrochemical products that has made the shipment out referred to in the proviso to that paragraph has, with regard to those specified petrochemical products, submitted the document under the provisions of paragraph (6) for the month that includes the day on which it made that shipment out within the time limit prescribed in that paragraph, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that those specified petrochemical products fall under the provisions of the proviso to paragraph (4) and that they have been brought into that place, the provisions of the proviso to paragraph (4) apply notwithstanding the provisions of paragraph (6):
the place into which the specified petrochemical products have been brought, in the case where the person who shipped out those specified petrochemical products and the person who brought those specified petrochemical products into that place are the same;
beyond what falls under the provisions of the preceding item, a place into which the specified petrochemical products shipped out by the manufacturer of those specified petrochemical products are continuously brought, for which that manufacturer has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of the manufacturing site from which it makes that shipment out.
In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (8), if the place prescribed in that paragraph is a place into which the specified petrochemical products prescribed in that paragraph are continuously brought, and the person bringing in those specified petrochemical products has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.
In the case where an application for the approval referred to in paragraph (12), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.
When it is found, with regard to a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.
When a person who has obtained the approval referred to in paragraph (12), item (ii) or paragraph (13) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.
Beyond what is provided for in paragraph (12) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (12) or (13) are specified by Cabinet Order.