①In the case where a manufacturer of gasoline ships out, out of gasoline-like products deemed to be gasoline pursuant to the provisions of Article 88-6 (referred to as "deemed gasoline" in this Article), those that are to be used for the manufacture of paint or other uses specified by Cabinet Order and that meet the standards specified by Cabinet Order according to that use, from its manufacturing site to a place where they are used for that use, the gasoline tax and local gasoline tax on that shipment out are exempted.

②The provisions of the preceding paragraph do not apply in the case where the manufacturer of gasoline that has made the shipment out referred to in that paragraph does not attach, to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, a written statement concerning the shipment out of that deemed gasoline and the documents specified by Cabinet Order as documents proving that the deemed gasoline meets the standards prescribed in the preceding paragraph and that the deemed gasoline has been brought into a place where it is used for the use prescribed in that paragraph.

③The provisions of Article 14, paragraphs (3) and (4) of the Gasoline Tax Act apply mutatis mutandis to the case referred to in the preceding paragraph.

④The 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 in deemed gasoline to which the provisions of paragraph (1) have been applied, 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 deemed gasoline to a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied or any other person found to have transactions with a person who has brought in deemed gasoline to which the provisions of that paragraph have been applied in connection with that person's business, respectively.

⑤A person who has brought in the deemed gasoline referred to in the preceding 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 deemed gasoline to a person who has brought in the deemed gasoline referred to in that paragraph or any other person found to have transactions with a person who has brought in the deemed gasoline referred to in that paragraph in connection with that person's business, 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.

⑥In the case where the place prescribed in paragraph (1) into which deemed gasoline falling under the provisions of that paragraph has been brought falls under any of the following places, if the manufacturer of gasoline that has made the shipment out referred to in that paragraph has, with regard to that deemed gasoline, attached a written statement concerning the shipment out of that deemed gasoline to the return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month that includes the day on which it made that shipment out, and has, pursuant to the provisions of Cabinet Order, clarified the details showing that the deemed gasoline meets the standards prescribed in paragraph (1) and that the deemed gasoline has been brought into that place, the provisions of paragraph (1) apply notwithstanding the provisions of paragraph (2):

⑦In the case referred to in Article 14, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (4), if the place prescribed in that paragraph is a place into which the deemed gasoline prescribed in that paragraph is continuously brought, and the person bringing in that deemed gasoline has obtained, pursuant to the provisions of Cabinet Order, the approval of the district director with jurisdiction over the location of that place, the submission of the documents prescribed in that paragraph is not required, notwithstanding the provisions of that paragraph.

⑧In the case where an application for the approval referred to in paragraph (6), item (ii) or the preceding paragraph has been filed, when it is found that the facts prescribed in those provisions do not exist, or when there are circumstances in which the person who filed the application or the place to which the application relates is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may refuse to grant the approval.

⑨When it is found, with regard to a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7), that the facts prescribed in those provisions have ceased to exist, or when circumstances have arisen in which that person is found to be inappropriate for securing gasoline tax and local gasoline tax, the district director may revoke the approval.

⑩When a person who has obtained the approval referred to in paragraph (6), item (ii) or paragraph (7) no longer needs to receive the application of those provisions, the person must, pursuant to the provisions of Cabinet Order, submit a written notification stating that fact to the district director who granted that approval. In this case, when the written notification has been submitted, the approval ceases to be effective.

⑪Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (6) or (7) are specified by Cabinet Order.

⑫When a person who has brought in deemed gasoline to which the provisions of paragraph (1) have been applied consumes that deemed gasoline for a use other than the use relating to the application of the provisions of that paragraph, or transfers it, the Gasoline Tax Act and the Local Gasoline Tax Act apply by deeming the place into which it was brought to be a manufacturing site of gasoline, that consumption or transfer to be a shipment out, and that person to be a manufacturer of gasoline. In this case, the tax base is, notwithstanding the provisions of Article 8, paragraph (1) of the Gasoline Tax Act, the quantity of that deemed gasoline, and the return prescribed in Article 10, paragraph (1) of that Act (including a return under the provisions of Article 7, paragraph (1) of the Local Gasoline Tax Act) must be filed, notwithstanding the provisions of Article 10, paragraph (1) of the Gasoline Tax Act, within 10 days from the day on which the person consumed or transferred it, and that gasoline tax and local gasoline tax must be paid to the national government within the time limit for filing that return.

⑬When a transfer under the provisions of the preceding paragraph is made, with the approval of the district director with jurisdiction over the location of the place into which the deemed gasoline was brought obtained pursuant to the provisions of Cabinet Order, for the purpose of using it for the same use as the use of the deemed gasoline relating to that bringing in, the provisions of paragraphs (1) through (3) apply to the deemed gasoline relating to that transfer, notwithstanding the provisions of the second sentence of that paragraph, by deeming the place into which it was brought to be a manufacturing site of gasoline, that transfer to be a shipment out, and the person who brought it in to be a manufacturer of gasoline.