①If, on the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article), there is a manufacturer of gasoline (limited to a person who has received or is to receive a specified subsidy; the same applies hereinafter in this Article, except in the proviso to this paragraph) or a seller (limited to a person who has received or is to receive a specified subsidy; hereinafter the same applies in this paragraph and paragraph (9)) that possesses gasoline eligible for deduction for sale at a place other than a manufacturing site of gasoline or a bonded area (excluding a place within the area of Okinawa Prefecture; hereinafter referred to as a "place other than a gasoline manufacturing site, etc." in this paragraph), and the manufacturer of gasoline, pursuant to the provisions of Cabinet Order, states in its return filed by the due date, as the item (vii) gasoline tax amount, the excess gasoline tax amount for the gasoline eligible for deduction that manufacturers of gasoline or sellers possess for sale at a place other than a gasoline manufacturing site, etc., the excess gasoline tax amount is deducted from the item (vi) gasoline tax amount stated in that return filed by the due date; provided, however, that this does not apply if the manufacturer of gasoline has received or seeks to receive, for that gasoline eligible for deduction, a deduction or refund under the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act (Act No. 55 of 1957) or Article 7, paragraph (1) or (4) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947).

②When a manufacturer of gasoline files a return under the provisions of Article 10, paragraph (2) of the Gasoline Tax Act for the month in which it is to receive the deduction under the preceding paragraph, it may, pursuant to the provisions of Cabinet Order, state the excess gasoline tax amount in that return in order to receive a refund of the amount equivalent to the excess gasoline tax amount.

③Beyond the case prescribed in the preceding paragraph, when a manufacturer of gasoline is not required to file a return under the provisions of Article 10, paragraph (1) of the Gasoline Tax Act for the month in which it is to receive the deduction under paragraph (1), it may, pursuant to the provisions of Cabinet Order, file a return stating the excess gasoline tax amount with the district director with jurisdiction over the place where its manufacturing site is located, in order to receive a refund of the amount equivalent to the excess gasoline tax amount.

④When the shortfall set forth in Article 10, paragraph (1), item (ix) of the Gasoline Tax Act comes to be stated in a return filed by the due date based on the provisions of paragraph (1), or when a return stating the excess gasoline tax amount has been filed based on the provisions of the preceding two paragraphs, the amount equivalent to that shortfall or that excess gasoline tax amount, respectively, is refunded.

⑤A manufacturer of gasoline seeking to receive a deduction or refund under paragraph (1) or the preceding paragraph must attach, to the return under the provisions of Article 10 of the Gasoline Tax Act or the return under paragraph (3) pertaining to that deduction or refund, a document stating the quantity of the gasoline eligible for deduction, prepared for each storage place, and other matters specified by Cabinet Order.

⑥The provisions of Article 17, paragraph (8) of the Gasoline Tax Act apply mutatis mutandis to a refund under paragraph (4). In this case, the phrase "paragraph (3) or (4)" in paragraph (8) of that Article is deemed to be replaced with "Article 2, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", and the phrase "Article 10, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 10, paragraph (2) or Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake".

⑦The provisions of Article 9 of the Local Gasoline Tax Act (Act No. 104 of 1955) apply mutatis mutandis in the case where a deduction or refund under paragraph (1) or (4) is made. In this case, the phrase "a deduction of the amount equivalent to the amount of gasoline tax, or a refund of the amount to be deducted or of the shortfall thereof, pursuant to the provisions of Article 17, paragraphs (1) through (4) of the Gasoline Tax Act" in paragraph (1) of that Article is deemed to be replaced with "a deduction or refund under the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake", the phrase "44/287" in paragraph (2) of that Article with "8/251", the phrase "243/287" with "243/251", and the phrase "Article 17, paragraphs (5) and (8) of the Gasoline Tax Act" in paragraph (3) of that Article with "Article 2, paragraphs (5) and (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake".

⑧The provisions of Article 13 of the Local Gasoline Tax Act apply mutatis mutandis to the amounts pertaining to refunds of local gasoline tax and gasoline tax under the provisions of Article 9 of that Act as applied mutatis mutandis following the deemed replacement of terms pursuant to the preceding paragraph and under the provisions of paragraph (4). In this case, the phrase "Article 9 and Article 17 of the Gasoline Tax Act" in Article 13, paragraph (1) of that Act is deemed to be replaced with "Article 9 as applied mutatis mutandis following the deemed replacement of terms pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and Article 2, paragraph (4) of the Supplementary Provisions of that Act", the phrase "44/287" with "8/251", and the phrase "243/287" with "243/251".

⑨If a seller of gasoline who withdraws gasoline from a bonded area has obtained the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, within one month on or after the Effective Date for one place among the locations of its head office or principal office, then with regard to gasoline eligible for deduction that was withdrawn from a bonded area before the Effective Date, the provisions of this Article (including the penal provisions relating to them) apply by deeming that seller of gasoline to be a manufacturer of gasoline and the place for which that approval was obtained to be a gasoline manufacturing site.

⑩If an application for the approval referred to in the preceding paragraph has been filed and there are circumstances in which the place to which that application relates is found to be inappropriate for securing the gasoline tax and the local gasoline tax, the Commissioner of the National Tax Agency may decline to grant that approval.

⑫In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items: