①For a motor vehicle that has received the issuance, etc. of an automobile inspection certificate which is an end-of-life automobile prescribed in Article 2, paragraph (2) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002) (referred to as an "end-of-life automobile" in this Article) that was delivered to a collection business operator prescribed in paragraph (11) of that Article before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires, and that is specified by Cabinet Order as having been dismantled, the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the person who delivered that end-of-life automobile to that collection business operator under the provisions of Article 8 of that Act (referred to as the "owner of the end-of-life automobile" in this Article) (or, if the owner of the end-of-life automobile is not the taxpayer of the motor vehicle tonnage tax pertaining to that end-of-life automobile, to the owner of the end-of-life automobile, with the owner of the end-of-life automobile being deemed to have paid that motor vehicle tonnage tax on that end-of-life automobile).

②For a motor vehicle (limited to a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles) that has received the issuance, etc. of an automobile inspection certificate which is specified by Cabinet Order as having been destroyed by, or dismantled as a result of, a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims) before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires (referred to as a "disaster-damaged motor vehicle" in this Article), the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the owner of the disaster-damaged motor vehicle (or, if the owner of the disaster-damaged motor vehicle is not the taxpayer of the motor vehicle tonnage tax pertaining to that disaster-damaged motor vehicle, to the owner of the disaster-damaged motor vehicle, with the owner of the disaster-damaged motor vehicle being deemed to have paid that motor vehicle tonnage tax on that disaster-damaged motor vehicle).

③The provisions of the preceding two paragraphs do not apply in the case where the provisions of Article 9 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims apply.

④The owner of the end-of-life automobile or the owner of the disaster-damaged motor vehicle who seeks to receive the refund under the provisions of paragraph (1) or (2) must submit a written application stating the matters specified by Cabinet Order, pursuant to the provisions of Cabinet Order, via the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act), to the district director with jurisdiction over the place specified by Cabinet Order.

⑤No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraphs (1) and (2).