From the viewpoint of promoting global warming countermeasures, the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped out from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, on or after October 1, 2012, is, notwithstanding the provisions of Article 9 of the Petroleum and Coal Tax Act, the amount calculated at the tax rate specified in each of the following items according to the category listed in that item:

①In the case where a person intends to take out of a bonded area any of the following coal (referred to as "coal for specified uses" in this Article), when the person intending to take it out takes out that coal for specified uses by March 31, 2029 with the approval, obtained pursuant to the provisions of Cabinet Order, of the director-general of the customs house with jurisdiction over the place for tax payment (in the case where the person has obtained the approval of the Commissioner of the National Tax Agency under the provisions of Article 15, paragraph (1) of the Petroleum and Coal Tax Act, the place for tax payment that would apply if the person had not obtained that approval; the same applies hereinafter in this Section), the amount of petroleum and coal tax on that taking out is, notwithstanding the provisions of the preceding Article, the amount calculated at the tax rate specified in Article 9, item (iii) of that Act:

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 coal for specified uses to which the provisions of the preceding paragraph have been applied for the uses prescribed in the items of that paragraph and to a seller of coal for specified uses to which the provisions of that paragraph have been applied, 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 coal for specified uses to a person who uses coal for specified uses to which the provisions of that paragraph have been applied for the uses prescribed in the items of that paragraph or to a seller of coal for specified uses to which the provisions of that paragraph have been applied, or any other person found to have transactions, in connection with that person's business, with a person who uses coal for specified uses to which the provisions of that paragraph have been applied for the uses prescribed in the items of that paragraph or with a seller of coal for specified uses to which the provisions of that paragraph have been applied, 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 90-3-3, paragraphs (4) and (5) 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 coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied (referred to as 'coal for specified uses' in this Article) for the uses prescribed in the items of that paragraph and a seller of coal for specified uses", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "coal for specified uses", 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 "coal for specified uses (meaning coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "coal for specified uses"; 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 "coal for specified uses".

③A person who uses coal for specified uses as referred to in the preceding paragraph for the uses referred to in that paragraph and a seller of coal for specified uses 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 coal for specified uses to a person who uses coal for specified uses as referred to in that paragraph for the uses referred to in that paragraph or to a seller of coal for specified uses 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 coal for specified uses as referred to in that paragraph for the uses referred to in that paragraph or with a seller of coal for specified uses 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.

④Coal for specified uses to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that coal for specified uses was taken out with the approval referred to in that paragraph, be used for a use other than the uses prescribed in the items of that paragraph, or be transferred for use for a use other than the uses prescribed in the items of that paragraph; 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.

⑤When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, coal for specified uses referred to in that paragraph has been used for a use other than the uses prescribed in that paragraph or transferred for use for a use other than the uses prescribed in that paragraph, the director-general of the customs house is to immediately collect from the person who has come to fall under any of these cases, with regard to that coal for specified uses, petroleum and coal tax in an amount equivalent to the difference between the amount of petroleum and coal tax calculated at the tax rate specified in item (iii) of the preceding Article and the amount of petroleum and coal tax calculated under the provisions of paragraph (1).

②In the case where an application for the approval referred to in the preceding paragraph has been filed, when the Commissioner of the National Tax Agency finds that there are circumstances in which the applicant is inappropriate for securing petroleum and coal tax, the Commissioner of the National Tax Agency may refuse to grant the approval.

③The 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 person who uses petroleum products, etc. for specified uses prescribed in paragraph (1) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer. 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 person who uses petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'petroleum products, etc. for specified uses' in this Article) for the uses specified in the right-hand column of the items of the table in that paragraph, a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer", and the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or the purchase, storage, consumption, sale or" in that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of petroleum products, etc. for specified uses, or"; 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. for specified uses (meaning petroleum products, etc. for specified uses prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; 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 products, etc. for specified uses".

④A person who uses petroleum products, etc. for specified uses as referred to in the preceding paragraph for the uses specified in the right-hand column of the items of the table in paragraph (1), a manufacturer or seller of petroleum products, etc. for specified uses, or an approved importer (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 the preceding 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, respectively, 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 that person.

⑤No 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).

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..

①In the case where a person intends to take out of a bonded area any of the following coal (referred to as "specified coal" in this Article), when the person intending to take it out takes out that specified coal 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:

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 specified coal 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 specified coal 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 specified coal to a person who uses specified coal 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 specified coal 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 specified coal 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 specified coal 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 90-4-2, paragraphs (4) and (5) 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 coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal' in this Article) for the use relating to that exemption and a seller of specified coal", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal", 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 "specified coal (meaning coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal"; 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 "specified coal".

③A person who uses specified coal as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal 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 specified coal to a person who uses specified coal as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal 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 specified coal as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal 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.

④Specified coal to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal 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.

⑤When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal 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 specified coal.

①In the case where a person intends to take out of a bonded area natural gas listed in subheading 2711.11 of the Appended Table of the Customs Tariff Act, out of gaseous hydrocarbons, or coal, which an electricity generation business operator prescribed in Article 2, paragraph (1), item (xv) of the Electricity Business Act (Act No. 170 of 1964) uses for power generation at a business site within the area of Okinawa Prefecture (referred to as "specified coal, etc. for power generation in Okinawa" in this Article), when the person intending to take it out takes out that specified coal, etc. for power generation in Okinawa by March 31, 2027 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.

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 specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa 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 90-4-3, paragraphs (4) and (5) 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 natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'specified coal, etc. for power generation in Okinawa' in this Article) for the use relating to that exemption and a seller of specified coal, etc. for power generation in Okinawa", the phrase "the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc." in that Article is deemed to be replaced with "specified coal, etc. for power generation in Okinawa", 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 "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "specified coal, etc. for power generation in Okinawa"; 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 "specified coal, etc. for power generation in Okinawa".

③A person who uses specified coal, etc. for power generation in Okinawa as referred to in the preceding paragraph for the use referred to in that paragraph and a seller of specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa to a person who uses specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or to a seller of specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa as referred to in that paragraph for the use referred to in that paragraph or with a seller of specified coal, etc. for power generation in Okinawa 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.

④Specified coal, etc. for power generation in Okinawa to which the provisions of paragraph (1) have been applied must not, within two years from the day on which that specified coal, etc. for power generation in Okinawa 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.

⑤When the approval referred to in the proviso to the preceding paragraph has been obtained, or when, without obtaining that approval, specified coal, etc. for power generation in Okinawa 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 specified coal, etc. for power generation in Okinawa.

①In the case where a manufacturer of petrochemical products specified by Cabinet Order has manufactured those petrochemical products using as raw materials gasoline listed in Article 90-4, paragraph (1), item (ii), or kerosene or light oil listed in item (iii) of that paragraph, manufactured in Japan from taxed crude oil, etc. (referred to as "specified gasoline, etc." in this Article), with the approval of the district director with jurisdiction over the location of its manufacturing site obtained through the procedures specified by Cabinet Order, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the specified gasoline, etc. used as those raw materials is, for the time being, refunded pursuant to the provisions of Cabinet Order to the manufacturer of that specified gasoline, etc. (or, in the case where the manufacturer of that specified gasoline, etc. is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that specified gasoline, etc., to the manufacturer of that specified gasoline, etc., by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).

②In 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 the petrochemical products prescribed in that paragraph is a manufacturing site of those petrochemical products that uses gasoline, kerosene or light oil other than specified gasoline, etc. as raw materials, or for any other reason, the district director may refuse to grant the approval.

③When granting the approval referred to in paragraph (1), if the district director finds it necessary for control purposes, the district director may order that the specified gasoline, etc. to be used as raw materials for the petrochemical products prescribed in that paragraph and the petrochemical products manufactured using it as raw materials be stored separately from other gasoline, kerosene or light oil and from other petrochemical products, respectively.

④When a manufacturer of the petrochemical products prescribed in paragraph (1) has completed the manufacture of the petrochemical products relating to the approval referred to in that paragraph, it must, without delay, notify the district director with jurisdiction over the location of its manufacturing site to that effect and obtain confirmation that those petrochemical products have been manufactured and of the product names of the specified gasoline, etc. used as raw materials for those petrochemical products and the quantity for each product name.

⑤The 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 manufacturer of the petrochemical products prescribed in paragraph (1) or a manufacturer or seller of specified gasoline, etc. 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 manufacturer of petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation or a manufacturer or seller of gasoline, kerosene or light oil prescribed in that paragraph", and the phrase "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 that Article is deemed to be replaced with "the manufacture, purchase, storage, consumption or sale of gasoline, kerosene, light oil or petrochemical products prescribed in that paragraph"; 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 "specified petroleum products, etc. (meaning gasoline, kerosene, light oil or petrochemical products prescribed in Article 90-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; 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 "specified petroleum products, etc.".

⑥A manufacturer of the petrochemical products referred to in the preceding paragraph or a manufacturer or seller of specified gasoline, etc. 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, is deemed to be, respectively, 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.

⑦No 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).

①In the case where a person engaged in agriculture, forestry or fisheries purchases, by March 31, 2028, by the method specified by Cabinet Order, heavy oil listed in subheading 2710.19 1 (3) A or 2710.20 1 (4) A of the Appended Table of the Customs Tariff Act manufactured in Japan from taxed crude oil, etc. (for heavy oil listed in subheading 2710.19 1 (3) A (a) or (c) or 2710.20 1 (4) A (a) or (c) of that Table, limited to that to be used for agriculture, forestry or fisheries) for use for agriculture, forestry or fisheries, an amount equivalent to the amount of petroleum and coal tax calculated at the tax rate prescribed in Article 90-3-2, item (i) for the heavy oil so purchased is refunded, pursuant to the provisions of Cabinet Order, to the manufacturer of that heavy oil (or, in the case where the manufacturer of that heavy oil is not the taxpayer of petroleum and coal tax on the taxed crude oil, etc. used as the raw material of that heavy oil, to the manufacturer of that heavy oil, by deeming that manufacturer to have paid that petroleum and coal tax on that taxed crude oil, etc.).

②The 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 purchased by the method prescribed in the preceding paragraph for the use prescribed in that paragraph. 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 90-6, 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 purchased by the method prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this item) for the use prescribed in Article 90-6, paragraph (1) of that Act", 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; the same applies hereinafter in this item)" in (a) of that item is deemed to be replaced with "heavy oil"; 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 "heavy oil".

③A person who uses heavy oil purchased by the method 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.

④The 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 manufacturer or seller of the heavy oil prescribed in paragraph (1). 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 manufacturer or seller of heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'heavy oil' in this Article)", and the phrase "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 that Article is deemed to be replaced with "the manufacture, purchase, storage or sale of heavy oil"; 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 "heavy oil (meaning heavy oil prescribed in Article 90-6, paragraph (1) of the Act on Special Measures Concerning Taxation"; 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 "heavy oil".

⑤A manufacturer or seller of the heavy oil 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, respectively, 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.

⑥Heavy oil to which the provisions of paragraph (1) have been applied must not, within two years from the day on which it was purchased by the method prescribed in that paragraph, be used for a use other than the use prescribed in that paragraph, or be transferred for use for a use other than that use; provided, however, that this does not apply in the case where there are unavoidable reasons and the approval of the district director 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, the heavy oil 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 district director is to immediately collect from the person who has come to fall under any of these cases petroleum and coal tax equivalent to the amount refunded under the provisions of paragraph (1) with regard to that heavy oil.

⑧No 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).

①In 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).

②In 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.

③When 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.

④When 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.

⑤The 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.))".

⑥A 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.

⑦No 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).

①In the case where a petroleum refiner prescribed in Article 2, paragraph (5) of the Oil Stockpiling Act (Act No. 96 of 1975) (referred to as a "petroleum refiner" in this Article) has, by March 31, 2028, manufactured non-product gas (meaning other things listed in subheading 2711.29 of the Appended Table of the Customs Tariff Act that are manufactured as by-products in the manufacture of petroleum and bituminous oils and preparations thereof listed in subheadings 2710.12, 2710.19 and 2710.20 of that Table, propane listed in subheading 2711.12 of that Table, butane listed in subheading 2711.13 of that Table and other things specified by Cabinet Order, other than those to be used for sale (including provision other than sale); the same applies hereinafter in this Article) from taxed raw materials (meaning taxed crude oil, etc., or petroleum preparations, etc. or other things specified by Cabinet Order, on which petroleum and coal tax has been imposed; the same applies hereinafter in this Article) 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 (limited to a manufacturing site for which notification under the provisions of Article 26 of that Act has been given), an amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of petroleum and coal tax on those taxed raw materials, for the non-product gas manufactured from those taxed raw materials, is refunded pursuant to the provisions of Cabinet Order to that petroleum refiner (or, in the case where that petroleum refiner is not the taxpayer of petroleum and coal tax on the crude oil or petroleum products that became the raw material of that non-product gas, or in any other case specified by Cabinet Order, to that petroleum refiner, by deeming that petroleum refiner to have paid that petroleum and coal tax on that crude oil or those petroleum products).

②In 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 prescribed in that paragraph is a manufacturing site where the quantity of non-product gas cannot be properly measured, or for any other reason, the district director may refuse to grant the approval.

③When the district director finds it necessary for control purposes, the district director may, pursuant to the provisions of Cabinet Order, order that taxed raw materials be stored separately from other goods.

④The 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 refiner that has obtained the approval prescribed in paragraph (1) for its manufacturing site, 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 raw materials to a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site or any other person found to have transactions, in connection with that person's business, with a petroleum refiner that has obtained the approval prescribed in that paragraph for its manufacturing site, respectively. 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 refiner prescribed in Article 90-6-3, 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 "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 that Article is deemed to be replaced with "the manufacture or shipment out of non-product gas prescribed in that paragraph manufactured at that manufacturing site"; 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", 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 "non-product gas (meaning non-product gas prescribed in Article 90-6-3, paragraph (1) of the Act on Special Measures Concerning Taxation"; the phrase "crude oil, etc. or the crude oil, etc. prescribed in (b)" in (c) of that item is deemed to be replaced with "non-product gas"; 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 "raw materials".

⑤The petroleum refiner referred to in the preceding 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 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) 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 that refiner, and a person found to be obliged to transfer raw materials to the petroleum refiner referred to in the preceding paragraph or any other person found to have transactions with the petroleum refiner referred to in that paragraph in connection with that person's business, 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.

⑥No 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).

①If a person has received or attempted to receive a refund under the provisions of Article 90-3-4, paragraph (1), Article 90-5, paragraph (1), Article 90-6, paragraph (1), Article 90-6-2, paragraph (1) or paragraph (1) of the preceding Article by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.

②If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.

③In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:

④If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the preceding three paragraphs.

⑤In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.