①In the case where a manufacturer of petrochemical products specified by Cabinet Order has manufactured those petrochemical products using as raw materials gasoline listed in Article 90-4, paragraph (1), item (ii), or kerosene or light oil listed in item (iii) of that paragraph, manufactured in Japan from taxed crude oil, etc. (referred to as "specified gasoline, etc." in this Article), with the approval of the district director with jurisdiction over the location of its manufacturing site obtained through the procedures specified by Cabinet Order, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the specified gasoline, etc. used as those raw materials is, for the time being, refunded pursuant to the provisions of Cabinet Order to the manufacturer of that specified gasoline, etc. (or, in the case where the manufacturer of that specified gasoline, etc. is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that specified gasoline, etc., to the manufacturer of that specified gasoline, etc., by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).

②In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site of the petrochemical products prescribed in that paragraph is a manufacturing site of those petrochemical products that uses gasoline, kerosene or light oil other than specified gasoline, etc. as raw materials, or for any other reason, the district director may refuse to grant the approval.

③When granting the approval referred to in paragraph (1), if the district director finds it necessary for control purposes, the district director may order that the specified gasoline, etc. to be used as raw materials for the petrochemical products prescribed in that paragraph and the petrochemical products manufactured using it as raw materials be stored separately from other gasoline, kerosene or light oil and from other petrochemical products, respectively.

④When a manufacturer of the petrochemical products prescribed in paragraph (1) has completed the manufacture of the petrochemical products relating to the approval referred to in that paragraph, it must, without delay, notify the district director with jurisdiction over the location of its manufacturing site to that effect and obtain confirmation that those petrochemical products have been manufactured and of the product names of the specified gasoline, etc. used as raw materials for those petrochemical products and the quantity for each product name.

⑤The provisions of Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (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 manufacturer of the petrochemical products prescribed in paragraph (1) or a manufacturer or seller of specified gasoline, etc. In this case, the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of the Petroleum and Coal Tax Act is deemed to be replaced with "a manufacturer of petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation or a manufacturer or seller of gasoline, kerosene or light oil prescribed in that paragraph", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc." in that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of gasoline, kerosene, light oil or petrochemical products prescribed in that paragraph"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "specified petroleum products, etc. (meaning gasoline, kerosene, light oil or petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified petroleum products, etc.".

⑥A manufacturer of the petrochemical products referred to in the preceding paragraph or a manufacturer or seller of specified gasoline, etc. referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (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, respectively, the person prescribed in Article 21 of the Petroleum and Coal Tax Act, and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them.

⑦No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).