In the case where the armed forces of a contracting state have consumed, as fuel for the internal combustion engine of a motor vehicle (limited to consumption in order to put that motor vehicle into operation on a road), light oil pertaining to imports on which light oil delivery tax is not to be imposed pursuant to Article 144-3, paragraph (5), or fuel hydrocarbon oil for official use that they themselves imported, a prefecture is not to impose light oil delivery tax on the consumption of that light oil or fuel hydrocarbon oil, notwithstanding Article 144-2, paragraph (5).
道府県は、締約国軍隊が、第百四十四条の三第五項の規定により軽油引取税を課さないこととされる輸入に係る軽油又は自ら輸入をした公用に供する燃料炭化水素油を自動車の内燃機関の燃料として消費した場合（当該自動車を道路において運行の用に供するため消費した場合に限る。）における当該軽油又は燃料炭化水素油の消費に対しては、第百四十四条の二第五項の規定にかかわらず、軽油引取税を課さないものとする。
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fuel hydrocarbon oilmachine translation
「燃料炭化水素油」
As Article 144-2, paragraph 3 defines it, hydrocarbon oil (炭化水素油) other than light oil (軽油) and gasoline (揮発油 — as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline), but including gasoline under Article 16 or 16-2 of that Act that is kerosene.
Short name set inArticle 144-2, paragraph (3)· applies only in this section
armed forces of a contracting statemachine translation
「締約国軍隊」
The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.
Defined inArticle 144-3, paragraph (5)· applies only in this provision and in Article 144-6-2; and Article 144-32, paragraph (9)
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)