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A prefecture is not to impose light oil delivery tax on the taking delivery of the following light oil, only where the approval of the prefectural governor under Article 144-14, paragraph (4) has been given:
道府県は、次に掲げる軽油の引取りに対しては、第百四十四条の十四第四項の規定による道府県知事の承認があつた場合に限り、軽油引取税を課さないものとする。
taking delivery of light oil that is conducted as an export from Japan;
軽油の引取りで本邦からの輸出として行われたもの
taking delivery of light oil on which light oil delivery tax has already been imposed.
既に軽油引取税を課された軽油に係る引取り
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