In the case where a person intends to take out of a bonded area gasoline to be used for the use prescribed in paragraph (1) of the preceding Article (excluding a gasoline-like product deemed to be gasoline pursuant to the provisions of Article 88-6, paragraph (2); the same applies hereinafter in this Article) that meets the standards specified by Cabinet Order according to that use, when the person intending to take it out takes out that gasoline with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that taking out are exempted.
前条第一項に規定する用途に供する揮発油（第八十八条の六第二項の規定により揮発油とみなされる揮発油類似品を除く。以下この条において同じ。）でその用途に応じ政令で定める規格を有するものを、保税地域から引き取ろうとする場合において、当該引き取ろうとする者が政令で定めるところにより、納税地の所轄税関長の承認を受けて当該揮発油を引き取るときは、当該引取りに係る揮発油税及び地方揮発油税を免除する。
The provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)), Articles 74-8 through 74-11 and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article, and the provisions of Article 74-5, item (ii), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer gasoline to a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article or any other person found to have transactions, in connection with that person's business, with a person who has brought gasoline to which the provisions of the preceding paragraph have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article, respectively.
揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は前項の規定の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者について、同法第七十四条の五第二号ニ、第七十四条の八及び第七十四条の十三の規定は前項の規定の適用を受けた揮発油を前条第一項に規定する用途に供しようとする場所に移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し前項の規定の適用を受けた揮発油を同条第一項に規定する用途に供しようとする場所に移入した者と取引があると認められる者について、それぞれ準用する。
A person who has brought the gasoline referred to in the preceding paragraph into the place referred to in that paragraph, to whom the provisions of Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and Article 74-5, item (ii) (excluding (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in Article 14, paragraph (7) and Article 24 of the Gasoline Tax Act and the provisions of Article 28, items (iii) and (vi) and Article 29 of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (ii), (a) through (c) of that Act and the part of item (iii) relating to item (ii), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to that person, and a person found to be obliged to transfer gasoline to a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who has brought the gasoline referred to in that paragraph into the place referred to in that paragraph, to whom the provisions of Article 74-5, item (ii), (d) of that Act apply mutatis mutandis pursuant to the provisions of the preceding paragraph, is deemed to be the person prescribed in (d) of that item and the provisions of Article 128 (limited to the part of items (ii) and (iii) relating to Article 74-5, item (ii), (d) of that Act) and Article 130 of that Act apply to that person, respectively.
前項の規定により揮発油税法第十四条第七項及び第二十四条並びに国税通則法第七十四条の五第二号（ニを除く。）の規定が準用される前項の揮発油を同項の場所に移入した者は揮発油税法第十四条第七項及び第二十四条に規定する者とみなして同法第二十八条第三号及び第六号並びに第二十九条並びに国税通則法第百二十八条（第二号中同法第七十四条の五第二号イからハまでに係る部分及び第三号中同条第二号イに係る部分に限る。）及び第百三十条の規定を、前項の規定により同法第七十四条の五第二号ニの規定が準用される同項の揮発油を同項の場所に移入した者に揮発油を譲渡する義務があると認められる者その他自己の事業に関し同項の揮発油を同項の場所に移入した者と取引があると認められる者は同号ニに規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の五第二号ニに係る部分に限る。）及び第百三十条の規定を、それぞれ適用する。
The provisions of Article 14-3, paragraphs (2) and (4) of the Gasoline Tax Act apply mutatis mutandis to the approval referred to in paragraph (1), and the provisions of paragraphs (7) and (8) of that Article apply mutatis mutandis to gasoline taken out with the approval referred to in paragraph (1) for which no certificate that it has been brought into a place where it is to be used for the use prescribed in paragraph (1) of the preceding Article has been submitted within the time limit designated by the director-general of the customs house, respectively. In this case, the term "gasoline tax" in Article 14-3, paragraph (7) of that Act is deemed to be replaced with "gasoline tax and local gasoline tax".
The provisions of paragraphs (12) and (13) of the preceding Article apply mutatis mutandis to a person who has brought gasoline to which the provisions of paragraph (1) have been applied into a place where it is to be used for the use prescribed in paragraph (1) of that Article.