In 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.
炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素を含む。）と揮発油以外の物（揮発油税法第十六条又は第十六条の二に規定する揮発油のうち灯油に該当するものを含む。）とを混和して、揮発油（同法第二条第一項に規定する揮発油に限る。）以外の炭化水素油（炭化水素以外の物を含有するものを含み、温度十五度において〇・八七六二以下の比重を有するもののうち、政令で定める分留性状の試験方法による九十パーセント留出温度が二百六十七度以下で、当該試験方法による初留点が温度百十度までの範囲内で政令で定める温度未満のものに限る。以下この条において「揮発油類似品」という。）とした場合（同法第六条の規定に該当する場合を除く。）は、当該混和を製造とみなし、当該揮発油類似品を揮発油とみなして、揮発油税法、地方揮発油税法及び国税通則法を適用する。
In 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.