Article 90-8-2Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes
第九十条の八の二（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）
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.
沖縄島、宮古島、石垣島、久米島若しくは下地島と沖縄県の区域以外の本邦の地域（その地域の全部又は一部が離島振興法第二条第一項の規定により指定された同項の離島振興対策実施地域に含まれる島及び奄美群島振興開発特別措置法（昭和二十九年法律第百八十九号）第一条に規定する奄美群島の区域に含まれる島を除く。以下この項及び次条第一項において「沖縄以外の本邦の地域」という。）との間を航行する航空機燃料税法第二条第一号に規定する航空機（同法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものを除く。以下この条及び次条において「航空機」という。）又は沖縄県の区域内の各地間を航行する航空機で、航空法第百条第一項に規定する許可を受けた者が行う運送の用に供されるもの（沖縄県の区域内に所在する飛行場又は沖縄以外の本邦の地域に所在する飛行場を離陸した後、天候その他やむを得ない理由により、同法第九十七条第一項又は第二項の規定により、当該離陸前に国土交通大臣の承認を受けた、又は通報した飛行計画において最初の着陸地とした飛行場と異なる飛行場に着陸することとなつた航空機その他政令で定めるものを含む。以下この条及び次条において「沖縄路線航空機」という。）に、令和十年三月三十一日までに積み込まれる航空機燃料に係る航空機燃料税の税率は、航空機燃料税法第十一条及び前条の規定にかかわらず、航空機燃料一キロリットルにつき九千円とする。
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)".
航空機燃料税法第七条に規定する外国往来機で同条に規定する有償の国内運送の用に供されていないものが、令和十年三月三十一日までに、沖縄路線航空機となる場合における同条の規定の適用については、同条中「当該航空機に積み込まれたものとみなす」とあるのは、「当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に係る航空機燃料税の税率は、第十一条及び租税特別措置法第九十条の八（航空機燃料税の税率の特例）の規定にかかわらず、同法第九十条の八の二第一項（沖縄路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例）に規定する税率とする」とする。
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.