①In the case where a manufacturer of gasoline ships out from its manufacturing site, to a person listed in any of the following items or to a filling station, the gasoline specified in that item, with the approval of the district director with jurisdiction over the location of that manufacturing site obtained pursuant to the provisions of Cabinet Order, the gasoline tax and local gasoline tax on that shipment out are exempted:

②The provisions of the preceding paragraph do not apply to an embassy, etc. or ambassador, etc. of a country that does not grant an exemption from taxes similar to gasoline tax and local gasoline tax for gasoline used as fuel for motor vehicles that are articles for official use or articles for personal use of an embassy, etc. of Japan in a foreign country or an ambassador, etc. of Japan dispatched to a foreign country.

③The embassy, etc. or ambassador, etc. of a foreign country referred to in paragraph (1) must not use gasoline purchased through the application of the provisions of that paragraph for any use other than the use prescribed in that paragraph.

④The term "designated filling station" listed in paragraph (1), item (iii) means a filling station that has been designated, pursuant to the provisions of Cabinet Order, by the district director with jurisdiction over its location as a filling station that may sell gasoline purchased under the provisions of item (iii) of that paragraph to the persons listed in items (i) and (ii) of that paragraph.

⑤In the case where the operator of a designated filling station that has received the designation referred to in the preceding paragraph has violated the provisions of laws and regulations concerning gasoline tax and local gasoline tax, or in any other case where the station is found to be particularly inappropriate for control purposes, the district director may revoke the designation.