①If the prefectural governor finds that there are justifiable grounds for a special collection agent for the light oil delivery tax having become unable to receive all or part of the price of the light oil and the light oil delivery tax, or finds that there are grounds of natural disaster or other unavoidable cause for the loss of the light oil delivery tax amount that was collected, the governor is to, upon application by that special collection agent, refund an amount equivalent to the light oil delivery tax amount if it has already been remitted, and exempt the agent from the obligation to remit it if the light oil delivery tax amount has not yet been remitted, such as where there is a deferral of collection under the provisions of the preceding Article.

②When the prefectural governor refunds an amount equivalent to the light oil delivery tax amount under the provisions of the preceding paragraph, if there are unpaid local government levies of the special collection agent receiving the refund, the governor may appropriate the amount to be refunded to those levies.

③When the prefectural governor has accepted an application under paragraph (1), the governor must notify the special collection agent, within 60 days from the date on which the application was accepted, whether the governor will take the measures prescribed in that paragraph or the preceding paragraph.

①If, after delivery of light oil subject to the light oil delivery tax has been taken from a special collection agent for the light oil delivery tax, all or part of the light oil subject to that taking of delivery is returned to that special collection agent by cancellation of the sales contract, then where the light oil delivery tax amount on the light oil subject to that taking of delivery has not yet been remitted, the taking of delivery of that light oil is deemed not to have taken place, and where all or part of the light oil delivery tax amount has already been remitted, the prefectural governor is to refund, upon application by that special collection agent, the portion of the tax amount of the light oil delivery tax remitted that corresponds to the light oil so returned, together with the local government levies relating thereto. In this case, the special collection agent must submit to the prefectural governor documents sufficient to prove that the return took place and its quantity.

②In the case referred to in the preceding paragraph, if the person who took delivery of the light oil has already paid the price of the light oil subject to that taking of delivery and the light oil delivery tax amount, that person has a right to reimbursement against that special collection agent for the amount equivalent to the price and the light oil delivery tax amount corresponding to the light oil so returned.

③If a person who has taken delivery of light oil files a lawsuit based on the right to reimbursement under the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.

④If a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and proves that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtains the governor's approval, that prefectural governor is to, as provided by Cabinet Order and upon application by that special collection agent handling tax exemption, exempt the special collection agent handling tax exemption from remitting the light oil delivery tax amount on that light oil in the case where it has not yet been remitted, and in the case where all or part of the light oil delivery tax has already been remitted, refund to that special collection agent handling tax exemption the portion of the light oil delivery tax amount so remitted that corresponds to the light oil so used, together with the local government levies relating thereto.

⑤The same as under the preceding paragraph applies where a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from a seller other than the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and has proved that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtained the governor's approval, and has reported that fact, through that seller, to the special collection agent handling tax exemption relating to that prefecture who delivered that light oil to that seller.

⑥The provisions of paragraphs (2) and (3) apply mutatis mutandis to the cases referred to in the preceding two paragraphs.

⑦When the light oil delivery tax and the local government levies relating thereto are refunded under the provisions of paragraph (1), (4) or (5), Article 17-4, paragraph (1) applies by deeming the day on which 10 days have elapsed, counting from the date of the special collection agent's application for the refund, to be the date set forth in the items of that paragraph.

⑧Matters necessary for the application of the provisions of paragraph (2) are specified by Order of the Ministry of Internal Affairs and Communications.

①A primary distributor (in the cases set forth in items (i) and (ii), excluding a person listed in Article 144-7, paragraph (1), item (i) who has been designated as a primary distributor under that paragraph), a contracted dealer, a petroleum product seller, a light oil manufacturer, etc. (meaning a person other than a primary distributor who manufactures or imports light oil), and a motor vehicle holder must, in the following cases, specify the time and quantity of the manufacture, transfer or consumption (hereinafter in this Article referred to as "manufacture, etc.") and other matters specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the prefectural governor of the prefecture in which the place of the manufacture, etc. (in the case set forth in item (iv), the principal location where the motor vehicle is kept) is located:

②In the case referred to in the preceding paragraph, the prefectural governor is to grant the approval under that paragraph, except where the governor finds it particularly necessary for the control or preservation of the light oil delivery tax.

③A person who has obtained the approval under paragraph (1) must keep books and record in them the time and quantity of the manufacture, etc. and other facts concerning the matters for which the approval was obtained.

④The approval under paragraph (1) is given by issuing a certificate of approval for manufacture, etc.

⑤A person who has obtained the approval under paragraph (1) must carry the certificate of approval for manufacture, etc. under the preceding paragraph when carrying out the manufacture, etc. subject to that approval or when holding the hydrocarbon oil subject to that manufacture, etc.

⑥A person who has obtained the approval under paragraph (1), item (iii) must, when transferring the fuel hydrocarbon oil subject to that approval to a motor vehicle holder as fuel for the internal combustion engine of a motor vehicle, prepare a motor vehicle hydrocarbon oil transfer certificate and a copy thereof, deliver that motor vehicle hydrocarbon oil transfer certificate to that motor vehicle holder, and retain the copy.

⑦A motor vehicle holder must carry the motor vehicle hydrocarbon oil transfer certificate under the preceding paragraph when consuming, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil transferred with approval under paragraph (1), item (iii).

⑧A certificate of approval for manufacture, etc. and a motor vehicle hydrocarbon oil transfer certificate must not be transferred to another person or received by transfer from another person.

⑨When the armed forces of a contracting state consume, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil for official use that they have imported themselves, the provisions of paragraph (1) (limited to the part relating to item (iv)) do not apply.

⑩In addition to what is provided for in the preceding paragraphs, matters necessary concerning the approval under paragraph (1), the entries in books, the certificate of approval for manufacture, etc. and the motor vehicle hydrocarbon oil transfer certificate are specified by Order of the Ministry of Internal Affairs and Communications.

①If a person, in violation of paragraph (1) of the preceding Article, has performed an act set forth in item (i) or (ii) of that paragraph without obtaining the approval of the prefectural governor, or, having obtained the approval under that paragraph by deception or other wrongful means, has performed an act set forth in item (i) or (ii) of that paragraph, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

②A person who, knowingly, provides or transports funds, land, buildings, ships, vehicles, equipment, machinery, instruments, raw materials or chemicals necessary for an act constituting an offense under the preceding paragraph is to be punished, as the person who committed the violation, by imprisonment for not more than seven years or a fine of not more than 7,000,000 yen, or both.

③If a person, knowingly, transports, stores, acquires for value or free of charge, or brokers or mediates the disposal of hydrocarbon oil pertaining to an offense under paragraph (1), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 3,000,000 yen, or both.

④If a person, in violation of the provisions of paragraph (1) of the preceding Article, performs an act referred to in item (iii) or (iv) of that paragraph without obtaining the approval of the prefectural governor, or obtains the approval referred to in that paragraph by deception or other wrongful means, the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.

⑤In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

⑥Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine specified in each of the following items for the category of violation set forth in that item is to be imposed on that juridical person, and the fine prescribed in the relevant paragraph is to be imposed on that individual:

⑦In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.