The term "gasoline" as used in this Section means gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 of that Act or the following Article).

①In the case where hydrocarbon oil (including a mixture of hydrocarbons and other substances or a single hydrocarbon) is blended with anything other than gasoline (including gasoline prescribed in Article 16 or Article 16-2 of the Gasoline Tax Act that falls under kerosene) to make hydrocarbon oil other than gasoline (limited to gasoline prescribed in Article 2, paragraph (1) of that Act) (including that containing anything other than hydrocarbons, and limited to that which, out of those having a specific gravity of 0.8762 or less at a temperature of 15 degrees, has a 90 percent distillation temperature of 267 degrees or less under the test method for distillation characteristics specified by Cabinet Order and an initial boiling point under that test method of less than the temperature specified by Cabinet Order within the range up to a temperature of 110 degrees; referred to as a "gasoline-like product" in this Article) (excluding the case falling under the provisions of Article 6 of that Act), the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the blending to be manufacture and deeming the gasoline-like product to be gasoline.

②In the case where a gasoline-like product (excluding that deemed to be gasoline pursuant to the provisions of Article 6 of the Gasoline Tax Act; the same applies in this paragraph) is taken out of a bonded area, the Gasoline Tax Act, the Local Gasoline Tax Act and the Act on General Rules for National Taxes apply by deeming the gasoline-like product to be gasoline and deeming the person taking out the gasoline-like product to be a person taking out gasoline.

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.

①In 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.

②The 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.

③When 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.

④In 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).

⑤In 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.

⑥The 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.

⑦The 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".

⑧The 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".

⑨A 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.

⑩The 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".

⑪A 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.

⑫In 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):

⑬In 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.

⑭In 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.

⑮When 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.

⑯When 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.

⑰Beyond 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.

①In the case where a manufacturer of gasoline ships out gasoline that is to be used for a use specified by Cabinet Order as a use directly for manufacture, such as a solvent for rubber (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6; the same applies hereinafter in this Article), and that meets the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where it is used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.

②The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in 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 made that shipment out, a written statement concerning the shipment out of that gasoline and the documents specified by Cabinet Order as documents proving that the gasoline falls under gasoline to be used for the use prescribed in the preceding paragraph and that the gasoline has been brought into a place where it is used for the use prescribed in that paragraph.

③The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.

④The provisions of Article 14, paragraph (7) and Article 24 of the 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 a person who has brought in gasoline to which the provisions of paragraph (1) have been applied, 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 gasoline to a person who has brought in gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.

⑤A person who has brought in the gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and 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 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (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 gasoline to a person who has brought in the gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the gasoline referred to in that paragraph 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 the preceding 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.

⑥In the case where the place prescribed in paragraph (1) into which gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that gasoline, attached 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 that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the gasoline falls under gasoline to be used for the use prescribed in paragraph (1) and that the gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):

⑦In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the gasoline prescribed in that paragraph is continuously brought, and the person bringing in that gasoline 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.

⑧In the case where an application for the approval referred to in paragraph (6), 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.

⑨When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), 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.

⑩When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) 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.

⑪Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.

⑫When a person who has brought in gasoline to which the provisions of paragraph (1) have been applied consumes that gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.

⑬When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.

①In the case where a person intends to take out of a bonded area gasoline to be used for the use prescribed in paragraph (1) of the preceding Article (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2); the same applies hereinafter in this Article) that meets the standards specified by Cabinet Order according to that use, when the person intending to take it out takes out that gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.

②The provisions of Article 14, paragraph (7) and Article 24 of the 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 a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, 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 gasoline to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.

③A person who has brought the gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and 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 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (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 gasoline to a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding 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.

④The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".

⑤The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.

①In the case where a manufacturer of gasoline ships out, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6 (referred to as "deemed gasoline" in this Article), those that are to be used for the manufacture of paint or other uses specified by Cabinet Order and that meet the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where they are used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.

②The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in 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 made that shipment out, a written statement concerning the shipment out of that deemed gasoline and the documents specified by Cabinet Order as documents proving that the deemed gasoline meets the standards prescribed in the preceding paragraph and that the deemed gasoline has been brought into a place where it is used for the use prescribed in that paragraph.

③The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.

④The provisions of Article 14, paragraph (7) and Article 24 of the 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 a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied, 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 deemed gasoline to a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.

⑤A person who has brought in the deemed gasoline referred to in the preceding paragraph, to whom the provisions of Article 14, paragraph (7) and 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 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (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 deemed gasoline to a person who has brought in the deemed gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the deemed gasoline referred to in that paragraph 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 the preceding 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.

⑥In the case where the place prescribed in paragraph (1) into which deemed gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that deemed gasoline, attached a written statement concerning the shipment out of that deemed 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 that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the deemed gasoline meets the standards prescribed in paragraph (1) and that the deemed gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):

⑦In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the deemed gasoline prescribed in that paragraph is continuously brought, and the person bringing in that deemed gasoline 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.

⑧In the case where an application for the approval referred to in paragraph (6), 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.

⑨When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), 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.

⑩When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) 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.

⑪Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.

⑫When a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied consumes that deemed gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that deemed gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.

⑬When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the deemed gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the deemed gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the deemed gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.

①In the case where a person intends to take out of a bonded area, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2) (referred to as "deemed gasoline" in this Article), those that are to be used for the use prescribed in paragraph (1) of the preceding Article and that meet the standards specified by Cabinet Order according to that use, when the person intending to take them out takes out that deemed gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.

②The provisions of Article 14, paragraph (7) and Article 24 of the 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 a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, 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 deemed gasoline to a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought deemed gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.

③A person who has brought the deemed gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and 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 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (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 deemed gasoline to a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the deemed gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding 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.

④The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to deemed gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".

⑤The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought deemed gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.

①In the case where a manufacturer of gasoline ships out from its manufacturing site, to a person listed in any of the following items or to a filling station, the gasoline specified in that item, with the approval of the district director with jurisdiction over the location of that manufacturing site obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that shipment out are exempted:

②The provisions of the preceding paragraph do not apply to an embassy, etc. or ambassador, etc. of a country that does not grant an exemption from taxes similar to gasoline tax and local gasoline tax for gasoline used as fuel for motor vehicles that are articles for official use or articles for personal use of an embassy, etc. of Japan in a foreign country or an ambassador, etc. of Japan dispatched to a foreign country.

③The embassy, etc. or ambassador, etc. of a foreign country referred to in paragraph (1) must not use gasoline purchased through the application of the provisions of that paragraph for any use other than the use prescribed in that paragraph.

④The term "designated filling station" listed in paragraph (1), item (iii) means a filling station that has been designated, pursuant to the provisions of Cabinet Order, by the district director with jurisdiction over its location as a filling station that may sell gasoline purchased under the provisions of item (iii) of that paragraph to the persons listed in items (i) and (ii) of that paragraph.

⑤In the case where the operator of a designated filling station that has received the designation referred to in the preceding paragraph has violated the provisions of laws and regulations concerning gasoline tax and local gasoline tax, or in any other case where the station is found to be particularly inappropriate for control purposes, the district director may revoke the designation.