Article 144-21Procedures for Tax Exemption in Connection with Light Oil Delivery Tax

①A person prescribed in Article 144-6 (hereinafter in this Section referred to as a "tax-exempt light oil user") who intends to take delivery, for the use prescribed in that Article, of light oil on whose taking delivery light oil delivery tax is not to be imposed pursuant to the provisions of that Article (hereinafter in this Section referred to as "tax-exempt light oil") must, as provided by Cabinet Order, present to the prefectural governor of the prefecture where the office or place of business of the tax-exempt light oil user relating to the use of the tax-exempt light oil is located the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, submit a written application stating the quantity of tax-exempt light oil, the location and the name of the office or place of business of the seller from which the tax-exempt light oil is to be taken delivery, and other necessary matters, thereby receiving issuance of a tax exemption certificate (meaning a document proving that it is the taking delivery of tax-exempt light oil; the same applies hereinafter in this Section), and submit the tax exemption certificate to the registered special collection agent pertaining to the prefecture that issued the tax exemption certificate; provided, however, that where it is difficult to proceed in this manner owing to special circumstances, a tax-exempt light oil user may, as provided by Cabinet Order, present to the prefectural governor of the prefecture where its principal office or place of business is located, or to the prefectural governor of the prefecture where the office or place of business that manages the office or place of business relating to the use of the tax-exempt light oil is located, the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, and apply to that prefectural governor for issuance of a tax exemption certificate.

②A tax-exempt light oil user who intends to be issued a tax exemption certificate under the provisions of the preceding paragraph must, in advance, as specified by Cabinet Order, submit a written application to the prefectural governor from whom the user intends to be issued the tax exemption certificate and be issued a document certifying that the person is a tax-exempt light oil user (hereinafter referred to in this Section as a "tax-exempt light oil user certificate"). In this case, among tax-exempt light oil users, those who have obtained the approval of that prefectural governor may have two or more persons designate a representative and be issued a tax-exempt light oil user certificate.

③In the case where an application under the preceding paragraph is made, the prefectural governor must issue a tax-exempt light oil user certificate, except where the purpose of the tax-exempt light oil that the tax-exempt light oil user intends to take delivery of does not fall under the purposes prescribed in Article 144-6, or in other cases specified by Cabinet Order.

④If a person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of paragraph (2), any one of them) violates the provisions of laws and regulations concerning local taxes, or if it is found to be particularly necessary for the control or preservation of the light oil delivery tax, the prefectural governor who issued that tax-exempt light oil user certificate may order the return of that tax-exempt light oil user certificate and of the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate.

⑤In addition to what is provided for in the preceding paragraphs, procedures for applying for a tax-exempt light oil user certificate, the validity period of a tax-exempt light oil user certificate, and other necessary matters concerning tax-exempt light oil user certificates are specified by Cabinet Order.

⑥In the case where an application under paragraph (1) is made, the prefectural governor must issue a tax exemption certificate, except where the governor finds that the quantity of light oil that the tax-exempt light oil user intends to take delivery of is not appropriate in light of its purpose of use and period of use, or in other cases specified by Cabinet Order. A tax exemption certificate is to state the quantity of tax-exempt light oil, the validity period, and the location of the office or place of business and the name of the seller that the tax-exempt light oil user stated in the written application, and its form is specified by Order of the Ministry of Internal Affairs and Communications.

⑦Delivery of tax-exempt light oil is to be taken from the seller stated in the tax exemption certificate. However, if a tax-exempt light oil user comes to need to take delivery of light oil at a place other than the location of the office or place of business of that seller, or there is any other unavoidable reason, the tax-exempt light oil user may take delivery of tax-exempt light oil from another seller, as provided by the Prefectural Ordinance of the prefecture in which the office or place of business of the seller from which delivery is to be taken is located.

⑧In the case where a tax-exempt light oil user submits a tax exemption certificate to a seller of light oil other than a person who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate (meaning a registered special collection agent to which a tax exemption certificate is to be submitted under the provisions of paragraph (1); the same applies hereafter in this Section) and requests delivery of tax-exempt light oil, that seller is to, on behalf of the tax-exempt light oil user, submit the tax exemption certificate to a seller who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate and take delivery of the tax-exempt light oil.

⑨When, based on an application under the proviso to paragraph (1), the prefectural governor has issued a tax exemption certificate for a tax-exempt light oil user to take delivery of tax-exempt light oil from a seller whose office or place of business is located in a prefecture other than that prefecture, the governor must without delay, as specified by Cabinet Order, notify the prefectural governor of the prefecture in which that office or place of business of that seller is located of the quantity stated in that tax exemption certificate and other necessary matters.