Article 90-6-2Refund of Petroleum and Coal Tax on Petroleum Asphalt, etc.
第九十条の六の二（石油アスファルト等に係る石油石炭税の還付）
In the case where a person who manufactures petroleum coke listed in subheading 2713.11 or 2713.12 of the Appended Table of the Customs Tariff Act or petroleum asphalt listed in subheading 2713.20 of that Table (referred to as "petroleum asphalt, etc." in this Article) from taxed crude oil, etc. or from petroleum and bituminous oils and preparations thereof listed in subheading 2710.12, 2710.19 or 2710.20 of that Table (excluding crude petroleum listed in subheading 2710.19 1 (3) or 2710.20 1 (4) of that Table on which petroleum and coal tax has been imposed; referred to as "petroleum preparations, etc." in this Article and paragraph (1) of the following Article), or any other person specified by Cabinet Order (referred to as a "petroleum asphalt, etc. manufacturer" in this Article), ships out (excluding a shipment out specified by Cabinet Order; the same applies hereinafter in this Article) petroleum asphalt, etc. manufactured at a manufacturing site for which it has obtained, through the procedures specified by Cabinet Order, the approval of the district director with jurisdiction over the location of that manufacturing site for manufacturing petroleum asphalt, etc., from that manufacturing site, or consumes it as fuel within that manufacturing site, an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on the taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order, for the petroleum asphalt, etc. manufactured from that taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order out of the petroleum asphalt, etc. so shipped out or consumed, is, for the time being, refunded pursuant to the provisions of Cabinet Order to that petroleum asphalt, etc. manufacturer (or, in the case where that petroleum asphalt, etc. manufacturer is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products used as the raw material of that petroleum asphalt, etc., or in any other case specified by Cabinet Order, to that petroleum asphalt, etc. manufacturer, by deeming that petroleum asphalt, etc. manufacturer to have paid that petroleum and coal tax on that crude oil or those petroleum products).
課税済みの原油等又は関税定率法別表第二七一〇・一二号、第二七一〇・一九号若しくは第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品（同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる粗油で石油石炭税課税済みのものを除く。以下この条及び次条第一項において「石油調製品等」という。）から同表第二七一三・一一号若しくは第二七一三・一二号に掲げる石油コークス又は同表第二七一三・二〇号に掲げる石油アスファルト（以下この条において「石油アスファルト等」という。）を製造する者その他政令で定める者（以下この条において「石油アスファルト等製造業者」という。）が、政令で定める手続により石油アスファルト等を製造することについてその製造場の所在地を所轄する税務署長の承認を受けた製造場において製造した石油アスファルト等を、当該製造場から移出（政令で定めるものを除く。以下この条において同じ。）し、又は当該製造場内において燃料として消費した場合には、当分の間、政令で定めるところにより、当該移出をされ、又は消費をされた石油アスファルト等のうち課税済みの原油等、石油調製品等その他政令で定めるものから製造された石油アスファルト等につき、当該課税済みの原油等、石油調製品等その他政令で定めるものに係る石油石炭税額に相当する金額として政令で定めるところにより計算した金額を、当該石油アスファルト等製造業者に（当該石油アスファルト等製造業者が、当該石油アスファルト等の原料とされた原油又は石油製品に係る石油石炭税の納税者でない場合その他政令で定める場合にあつては、当該原油又は石油製品につき当該石油アスファルト等製造業者が当該石油石炭税を納付したものとみなして、当該石油アスファルト等製造業者に）還付する。
In the case where an application for the approval referred to in the preceding paragraph has been filed, when the district director finds that the application is particularly inappropriate for control purposes because the manufacturing site of petroleum asphalt, etc. prescribed in that paragraph is a manufacturing site of petroleum asphalt, etc. that uses as raw materials things other than taxed crude oil, etc., petroleum preparations, etc. and other things specified by Cabinet Order, or for any other reason, the district director may refuse to grant the approval.
When a petroleum asphalt, etc. manufacturer has brought petroleum coke, petroleum asphalt or other residues of petroleum or bituminous oils listed in heading 27.13 of the Appended Table of the Customs Tariff Act (referred to as "residues of petroleum, etc." in this Article) into a manufacturing site of petroleum asphalt, etc. for which it has obtained the approval prescribed in paragraph (1), it must submit a document stating the purpose and quantity of what it brought in and other matters specified by Cabinet Order to the district director with jurisdiction over the location of that manufacturing site by the last day of the month following the month that includes the day on which it brought them in.
石油アスファルト等製造業者は、第一項に規定する承認を受けた石油アスファルト等の製造場に関税定率法別表第二七・一三項に掲げる石油コークス、石油アスファルトその他の石油又は歴青油の残留物（以下この条において「石油等の残留物」という。）を移入したときは、その移入の目的、数量その他政令で定める事項を記載した書類を、当該製造場の所在地を所轄する税務署長に、その移入をした日の属する月の翌月末日までに提出しなければならない。
When the district director finds it necessary for control purposes, the district director may, pursuant to the provisions of Cabinet Order, order that residues of petroleum, etc. brought into a manufacturing site of petroleum asphalt, etc. for which the approval prescribed in paragraph (1) has been obtained be stored separately from taxed crude oil, etc., residues of petroleum, etc. manufactured at that manufacturing site and other goods.
The provisions of 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 petroleum asphalt, etc. manufacturer that has obtained the approval prescribed in paragraph (1) for its manufacturing site. In this case, 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 the Petroleum and Coal Tax Act is deemed to be replaced with "a petroleum asphalt, etc. manufacturer prescribed in Article 90-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has obtained the approval under the provisions of that paragraph for its manufacturing site", and the phrase "facts concerning the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or taking out of a bonded area of crude oil, etc. in books" in that Article is deemed to be replaced with "facts concerning the manufacture, storage, consumption or shipment out of petroleum asphalt, etc. prescribed in that paragraph that it has manufactured at that manufacturing site in books. In this case, a person who has brought residues of petroleum, etc. prescribed in Article 90-6-2, paragraph (3) of that Act (referred to as 'residues of petroleum, etc.' in this Article) into its manufacturing site must also record facts concerning the bringing in, storage, consumption or shipment out of those residues of petroleum, etc."; the phrase "these persons" in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with "that person", 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 "petroleum asphalt, etc. (meaning petroleum asphalt, etc. prescribed in Article 90-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "or books and documents" in (a) of that item is deemed to be replaced with "(including, where that person is a person who has brought residues of petroleum, etc. (meaning residues of petroleum, etc. prescribed in Article 90-6-2, paragraph (3) of that Act; the same applies hereinafter in this item) into its manufacturing site, the residues of petroleum, etc. so brought in (excluding petroleum asphalt, etc.)) or books and documents"; and 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 asphalt, etc. (including, where that person is a person who has brought residues of petroleum, etc. into its manufacturing site, the residues of petroleum, etc. so brought in (excluding petroleum asphalt, etc.))".
石油石炭税法第二十一条及び第二十二条（第一号を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、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、その製造場について第一項に規定する承認を受けた石油アスファルト等製造業者について準用する。この場合において、石油石炭税法第二十一条中「原油の採取者若しくは販売業者、ガス状炭化水素若しくは石炭の採取者、原油等の輸入業者、石油精製業者で政令で定めるもの、特例申告者又は第十五条第一項の承認を受けている者」とあるのは「租税特別措置法第九十条の六の二第一項に規定する石油アスファルト等製造業者でその製造場につき同項の規定による承認を受けたもの」と、「原油、ガス状炭化水素若しくは石炭の採取又は原油等の購入、貯蔵、消費、販売若しくは保税地域からの引取りに関する事実を帳簿に」とあるのは「同項に規定する石油アスファルト等で当該製造場において製造したものの製造、貯蔵、消費又は移出に関する事実を帳簿に記載しなければならない。この場合において、同法第九十条の六の二第三項に規定する石油等の残留物（以下この条において「石油等の残留物」という。）をその製造場に移入した者にあつては、当該石油等の残留物の移入、貯蔵、消費又は移出に関する事実を併せて」と、国税通則法第七十四条の五第四号イ中「これらの者」とあるのは「その者」と、「原油等（同法第四条第二項（納税義務者）に規定する原油等」とあるのは「石油アスファルト等（租税特別措置法第九十条の六の二第一項に規定する石油アスファルト等」と、「若しくは帳簿書類」とあるのは「（その者が石油等の残留物（同法第九十条の六の二第三項に規定する石油等の残留物をいう。以下この号において同じ。）をその製造場に移入した者である場合には、当該移入された石油等の残留物（石油アスファルト等を除く。）を含む。）若しくは帳簿書類」と、同号ハ中「原油等又はロに規定する原油等」とあるのは「石油アスファルト等（その者が石油等の残留物をその製造場に移入した者である場合には、当該移入された石油等の残留物（石油アスファルト等を除く。）を含む。）」と読み替えるものとする。
A petroleum asphalt, etc. manufacturer referred to in the preceding 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, is 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.
前項の規定により石油石炭税法第二十一条及び国税通則法第七十四条の五第四号（ロ及びニを除く。）の規定が準用される同項の石油アスファルト等製造業者（同項の規定により準用される石油石炭税法第二十二条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、石油石炭税法第二十一条に規定する者とみなして、同法第二十四条（第五号に係る部分に限る。）及び第二十五条第一項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四号イ及びハに係る部分並びに第三号中同条第四号イに係る部分に限る。）及び第百三十条の規定を適用する。
No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraph (1).