①In the case where a person intends to take out of a bonded area any of the following crude oil, petroleum products and gaseous hydrocarbons (referred to as "petroleum products, etc." in this Article), when the person intending to take them out takes out those petroleum products, etc. with the approval of the director-general of the customs house with jurisdiction over the place for tax payment, obtained through the procedures specified by Cabinet Order, the petroleum and coal tax on that taking out is exempted for the time being (when taking out the heavy oil and crude petroleum listed in item (iv), until March 31, 2028):

②The provisions of Article 18-2, Article 21 and Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (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 uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of the preceding paragraph for the use relating to that exemption and to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or to a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or with a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "an extractor or seller of crude oil, an extractor of gaseous hydrocarbons or coal, an importer of crude oil, etc., a petroleum refiner specified by Cabinet Order, a special filer, or a person who has obtained the approval referred to in Article 15, paragraph (1)" in Article 21 of that Act is deemed to be replaced with "a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption and a seller of heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax", and the phrase ", sale or taking out of a bonded area" in that Article is deemed to be replaced with "or sale"; the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "petroleum products, etc. (meaning crude oil, gasoline, kerosene, light oil, petroleum gas or other gaseous hydrocarbons, or heavy oil and crude petroleum, exempted from petroleum and coal tax"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "petroleum products, etc."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "petroleum products, etc.".

③A person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of heavy oil and crude petroleum as referred to in that paragraph (including a person who succeeds to the obligation to keep books pursuant to the provisions of Article 22 (excluding item (i)) of the Petroleum and Coal Tax Act as applied mutatis mutandis pursuant to the provisions of that paragraph), to whom the provisions of Article 21 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (d)) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph, are each deemed to be the person prescribed in Article 21 of the Petroleum and Coal Tax Act and the provisions of Article 24 (limited to the part relating to item (v)) and Article 25, paragraph (1) of that Act and Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of the Act on General Rules for National Taxes apply to them, and a person found to be obliged to transfer petroleum products, etc. to a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or to a seller of heavy oil and crude petroleum as referred to in that paragraph, or any other person found to have transactions, in connection with that person's business, with a person who uses crude oil, gasoline, kerosene, light oil, or petroleum gas or other gaseous hydrocarbons as referred to in that paragraph for the use referred to in that paragraph or with a seller of heavy oil and crude petroleum as referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (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 (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.

④The provisions of Article 18-2 of the Petroleum and Coal Tax Act and Article 74-5, item (iv) (excluding (b) and (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 uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of paragraph (1) for the use relating to that exemption, and the provisions of Article 74-5, item (iv), (d), Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of that paragraph for the use relating to that exemption, respectively. In this case, the phrase "Article 4 and Articles 13 through 17" in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with "Article 90-4, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "the person prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "a person who uses heavy oil and crude petroleum exempted from petroleum and coal tax pursuant to the provisions of Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation for the use relating to that exemption", the phrase "these" in (a) of that item is deemed to be replaced with "that", and the phrase "crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" in (a) of that item is deemed to be replaced with "heavy oil, etc. (meaning heavy oil and crude petroleum exempted from petroleum and coal tax"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "heavy oil, etc."; and the phrase "(a) or (b)" in (d) of that item is deemed to be replaced with "(a)", and the phrase "crude oil, etc." in (d) of that item is deemed to be replaced with "heavy oil, etc.".

⑤A person who uses heavy oil and crude petroleum as referred to in the preceding paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv) (excluding (b) and (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 (a) of that item and the provisions of Article 128 (limited to the part of item (ii) relating to Article 74-5, item (iv), (a) and (c) of that Act and the part of item (iii) relating to item (iv), (a) of that Article) and Article 130 of that Act apply to that person, and a person found to be obliged to transfer heavy oil and crude petroleum to a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph or any other person found to have transactions, in connection with that person's business, with a person who uses heavy oil and crude petroleum as referred to in that paragraph for the use referred to in that paragraph, to whom the provisions of Article 74-5, item (iv), (d) of that Act apply mutatis mutandis pursuant to the provisions of that 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 (iv), (d) of that Act) and Article 130 of that Act apply to that person, respectively.

⑥Petroleum products, etc. to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that petroleum products, etc. was taken out with the approval referred to in that paragraph, be used for a use other than the use relating to that exemption, or be transferred for use for a use other than those uses; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the director-general of the customs house has been obtained pursuant to the provisions of Cabinet Order.

⑦When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, petroleum products, etc. referred to in that paragraph has been used for a use other than the use prescribed in that paragraph or transferred for use for a use other than that use, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax in the amount exempted under the provisions of paragraph (1) with regard to that petroleum products, etc..