①With regard to the application of the provisions of Article 8, paragraph (1) of the Gasoline Tax Act to gasoline blended with bioethanol, etc. in the case where a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act ships out, by March 31, 2028, from its manufacturing site (excluding a place specified by Cabinet Order), gasoline that it has manufactured by blending any of the goods listed in the following items (limited to goods certified by the Minister of Economy, Trade and Industry pursuant to the provisions of paragraph (5) or paragraph (6) as being those goods; referred to as "certified bioethanol, etc." in this paragraph and paragraph (9)) with gasoline (excluding gasoline manufactured by blending, out of the goods listed in the following items, those other than certified bioethanol, etc., or alcohol-containing substances or ethyl tertiary-butyl ether other than the goods listed in the following items), and that conforms to the gasoline standards prescribed in Article 13 of that Act (referred to as "gasoline blended with bioethanol, etc." in this Article), the provisions of that paragraph apply by deeming the quantity obtained by deducting, from the quantity of that gasoline blended with bioethanol, etc., the quantity equivalent to the quantity of the ethanol contained in the goods listed in items (i) and (ii) blended into that gasoline blended with bioethanol, etc. and of the ethanol that became the raw material of the goods listed in item (iii) blended into that gasoline blended with bioethanol, etc., to be the quantity of gasoline shipped out from that manufacturing site:

②The provisions of the preceding paragraph apply only in the case where the manufacturer of the gasoline that made the shipment out referred to in that paragraph (limited to a person who has given the notification referred to in the first sentence of the following paragraph) attaches a written statement concerning the shipment out of that gasoline 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 made the shipment out (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act, and limited to a return filed within the time limit prescribed in Article 10, paragraph (1) of the Gasoline Tax Act; the same applies in Article 89-2, paragraph (2), Article 89-3, paragraphs (2) and (6) and Article 90, paragraphs (2) and (6)).

③A person who seeks the application of the provisions of paragraph (1) must, pursuant to the provisions of Cabinet Order, notify the district director with jurisdiction over the location of the manufacturing site of the location of the manufacturing site and other matters specified by Cabinet Order, for each manufacturing site for which the person seeks the application of the provisions of that paragraph. The same applies in the case where the person intends to cease receiving the application of the provisions of that paragraph.

④In the case where a notification under the provisions of the second sentence of the preceding paragraph has been given, the notification under the provisions of the first sentence of that paragraph remains in force until the last day of the month following the month that includes the day on which the notification referred to in the second sentence of that paragraph was given.

⑤A person who seeks the application of the provisions of paragraph (1) or a person who ships out gasoline blended with bioethanol, etc. through the application of the provisions of Article 14, paragraph (1) of the Gasoline Tax Act must, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii), by the time the person is to blend the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether for the manufacture of gasoline blended with bioethanol, etc.; provided, however, that this does not apply in the case where the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether used for the blending has been certified by the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph.

⑥A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc., or a manufacturer or importer of carbon-recycled ethanol or ethyl tertiary-butyl ether may, pursuant to the provisions of Cabinet Order, obtain the certification of the Minister of Economy, Trade and Industry that the bioethanol, carbon-recycled ethanol or ethyl tertiary-butyl ether falls under the goods listed in paragraph (1), item (i), (ii) or (iii).

⑦When a district director finds it necessary for the control of gasoline tax or local gasoline tax, the district director may request a manufacturer of gasoline blended with bioethanol, etc. to report on the quantity of gasoline blended with bioethanol, etc. that it has manufactured or shipped out, or the quantity of gasoline blended with bioethanol, etc. in its possession, and other matters specified by Cabinet Order.

⑧With regard to the application of the provisions of the Gasoline Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the quantity of gasoline" in Article 8, paragraph (2) of that Act is deemed to be replaced with "the quantity of gasoline (in the case where gasoline blended with bioethanol, etc. prescribed in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) is consumed at the manufacturing site referred to in that paragraph (limited to the case where the provisions of the main clause of Article 5, paragraph (1) apply), the quantity deemed to be the quantity of gasoline shipped out from the manufacturing site referred to in Article 88-7, paragraph (1) of that Act)", and the phrase "Article 8, paragraph (1)" in Article 10, paragraph (1), item (iv) of that Act is deemed to be replaced with "the quantity equivalent to the quantity of ethanol referred to in Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation and Article 8, paragraph (1)".

⑨The provisions of Article 24 and Article 25, item (ii) of the Gasoline Tax Act and Article 74-5, item (ii) (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 transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in paragraph (1), item (i)), and the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis to a manufacturer of gasoline blended with bioethanol, etc., respectively. In this case, the phrase "a manufacturer or seller of gasoline, 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 Article 24 of the Gasoline Tax Act is deemed to be replaced with "a person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. or a manufacturer, importer or seller of certified bioethanol, etc. (excluding that relating to the goods listed in Article 88-7, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation)", and the phrase "the manufacture of gasoline," in that Article is deemed to be replaced with "the manufacture of the goods listed in the items of that paragraph,"; 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)" in Article 74-5, item (ii), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "goods (meaning the goods listed in the items of Article 88-7, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "the person prescribed in (a)" in (c) of that item is deemed to be replaced with "a manufacturer of gasoline blended with bioethanol, etc. or the person prescribed in (a)", and the phrase "gasoline or the gasoline prescribed in (b)" in (c) of that item is deemed to be replaced with "goods"; in addition, the necessary technical replacement of terms is specified by Cabinet Order.

⑩A person who transfers bioethanol to a manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph, or a manufacturer, importer or seller of certified bioethanol, etc. as referred to in that 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 (b) and (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, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) and (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 manufacturer of gasoline blended with bioethanol, etc. as referred to in the preceding paragraph to whom the provisions of Article 74-5, item (ii), (c) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph is deemed to be the person prescribed in (c) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (c) of that Act) and Article 130 of that Act apply to that manufacturer, respectively.

⑪Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.