(Scope of taxation) Article 1. The gasoline tax shall be imposed upon the gasoline in accordance with the present Law.

(Definition) Article 2. The gasoline as used in the present Law shall be the hydrocarbon oil with a specific gravity less than 0.8017 at 15°C. 2 The bonded area as used in the present Law shall be the bonded area as prescribed by the Customs Law (Law No.61 of 1899).

(Taxable standard) Article 3. The taxable standard of the gasoline tax shall to the amount calculated by multiplying the quantity of gasoline received from a manufactory or bonded area less a quantity prescribed by the Cabinet Order corresponding to the quantity of the decrease incurred in storage and transportation in the course of delivery to consumers by retailers'selling price. 2 Concerning the retailers'selling price as referred to in the preceding paragraph, the necessary matters shall be prescribed by the Cabinet Order.

(Tax rate) Article 4. The tax rate of the gasoline tax shall be 100 per cent of the amount as prescribed in par.1 of the preceding Article.

(Collection) Article 5. Gasoline tax shall be collected from the recipient at the time of receiving the gasoline from a manufactory or bonded area, provided that in case the security equal in value to the amount of the gasoline tax is offered, in accordance with the provisions of the Cabinet Order, the collection thereof may be postponed within three months. 2 In case a person who offered the security in accordance with the proviso to the preceding paragraph fails to pay the tax by the time-limit for payment money offered as the security shall be immediately appropriated for the payment of the tax, provided that the security other than money shall be sold to public sale and appropriated for the amount of tax and the expense of the public sale;moreover, in case of a deficit, it shall be collected in addition or in case of remainder it shall be refunded.

(Declaration of receipt and assessment) Article 6. A person who disizes to receive the gasoline from the manufactory or bonded area shall declare the date, place and quantity of the receipt to the Government. 2 In case the declaration as referred to in the preceding paragraph was made, the Government shall assess the quantity of receipt.

(Receiving with tax unpaid) Article 7. With regard to gasoline which is received from the manufactory or a bonded area for the purpose of carrying into other manufactory or storing place with the approval of the Government as may be prescribed by the Cabinet Order, the provisions of the preceding two Articles shall not apply. 2 In case of the preceding paragraph, the place where the gasoline is to be received shall be deemed the manufactory and the operator of the said place shall be deemed the manufacturer. 3 With regard to the gasoline referred to in par.1, which is not certified to have been carried into the plane where it is to be received within the term designated by the Government, the gasoline tax shall be collected at once from the recipient;provided that with regard to the gasoline which was lost on account of such unavoidable circumstances as calamities and of which the approval of the Government was obtained as may be prescribed by the Cabinet Order the gasoline tax thereon shall be exempted.

(Exemption of exports) Article 8. Concerning the gasoline which is received from the manufactory for the purpose of exportation, with the Government's approval as may be prescribed by the Cabinet Order, it shall be exempted from the gasoline tax. In this case, the provisions of Art.6 shall not apply. 2 The provisions of par.3 of the preceding Article shall apply to the gasoline as referred to in the receding paragraph which is not certificated to have been exported within the term designated by the Government.

(Prohibition of disposition of exports) Article 9. The gasoline referred to in par.1 of the preceding Article shall not be consumed nor transferred for the purpose of consuming in the enforcement area of the present Law;provided that this shall not hold good in case the approval of the Government was obtained as prescribed by the Cabinet Order. 2 In respect to the gasoline approved pursuant to the proviso to the preceding paragraph, the gasoline tax thereon shall be collected at once from the recipient.

(Offer of security) Article 10. The Government may, when deemed necessary in regard to the gasoline as referred to in Art.7, par.1 or Art.8, par.1, order the recipient to offer the security equivalent to the amount of the gasoline tax as may be prescribed by the Cabinet Order. 2 The provisions of Art.5, par.2 shall apply to the security of the preceding paragraph.

(Exemption of lamp-oil) Article 11. With regard to the lamp-oil which is received from the manufactory or the bonded area with approval of the Government as prescribed by the Cabinet Order, which has the specific gravity not exceeding 0.8017 at 15°C, the gasoline tax shall be exempted. In this case the provisions of Art.6 shall not apply. 2 A gauge of the lamp-oil as referred to in the preceding paragraph shall be determined by the Cabinet Order.

(Non taxation on gasoline returned or carried in) Article 12. In case the gasoline on which the gasoilne tax was imposed was carried back or carried into the manufactory and regarding the quantity the approval of the Government was obtained, the gasoline tax shall not be further collected when such gasoline are received from the manufactory.

(Prohibition of receiving and turning over of gasoline with tax unpaid) Article 13. In the case other than the cases as referred to in the proviso to Art.5, par.1, Art.7, par.1, Art.8, par.1 or Art.11, par.1, the gasoline shall not be received or turned over from or to the manufactory or bonded area prior to the payment of the gasoline tax.

(Prohibition of consuming of gasoline with tax unpaid) Article 14. In the manufactory or the bonded area, the gasoline shall not be consumed unless the gasoline tax is paid. 2 In respect to the payment of gasoline tax referred to in the preceding paragraph, the consumption of the gasoline shall be deemed the receipt of the gasoline from the manufactory or bonded area.

(In case of deemed gasoline) Article 15. In the case other than the cases of the proviso to Art.5, par.1 when the gasoline is mixed with the material other than hydrocarbon oil prior to the payment of the gasoline tax the product produced by mixture shall be deemed gasoline regardless the provisions of Art.2.

(Obligation of entering the books for manufacturer or recipient) Article 16. The manufacturer or gasoline or recipient of gasoline from manufactory or bonded area shall (excluding the recipient of gasoline as referred to in Art.12), in accordance with the Cabinet Order, enter in the books the facts relating to manufacture, storage, sale or purchase of gasoline.

(Right of question and inspection of taxation official) Article 17. The taxation official may put questions to manufacturers of gasoline or recipients of gasoline from manufactory or bonded area (in this Article shall called recipient) or in respect to them inspect the objects mentioned below: (1) Gasoline owned by manufacturers or recipient; (2) All books and documents relating to manufacture, storage, sale or purchase of gasoline; (3) Buildings, machines, appliances, receptacles, raw materials or other objects necessary for manufacture, storage or sale of gasoline.

(Penalty provision) Article 18. A person who comes under any of the following items shall be imprisoned for not more than five years or fined not more than 500,000 yen: (1) A person who has consumed or transferred the gasoline in contravention of the provisions of Art.9, par.1; (2) A person who has received or delivered the gasoline in contravention of the provisions of Art.13; (3) A person who has consumed the gasoline in contravention of the provisions of Art.14, par.1; (4) A person who has evaded the gasoline tax by a fraud or other unjust act. 2 In case ten times of the amount equal to the gasoline tax to be imposed upon the gasoline relating to criminal offence as referred to in the preceding paragraph is over 500,000 yen, fine of the same paragraph may, according to the circumstances, be more than 500,000 yen but not more than ten times of the amount equal to the said gasoline tax. 3 Both imprisonment and fine may be inflicted upon a person who has violated the crime as referred to in par.1, according to the circumstances. 4 In the case of par.1, the tax shall immediately be collected. In this case, taxable standard of the gasoline tax shall, notwithstanding the provisions of Art.3, par.1, be the amount computed by multiplying the quantity of gasoline relating to the said offence by the retailers'selling price.

Article 19. A person who comes under any of the following items shall be fined or forfeited not exceeding 50,000 yen: (1) A person who has failed to make entry of the matters as referred to in Art.16 or entered falsehood or concealed the books; (2) A person who has not answered or made a false statement to the questions of the taxation official pursuant to Art.17, or refused, disturbed or evaded the inspection.

Article 20. The provisions of Art.38, par.3, proviso, Art.39, par.2, Art.40, Art.41, Art.48, par.2, Art.63 and Art.66 of the Criminal Code (Law No.40 of 1888) shall not apply to a person who has committed a crime of Art.18, par.1;provided that this shall not hold good in case where an imprisonment is to be imposed or in respect to a penal servitude punishment in case where both imprisonment and fine are imposed.

Article 21. In case a representative of a corporation or an agent, employee or other worker of a corporation or of an individual has committed violation as referred to in Art.18, par.1 or Art.19 concerning the business or property of the corporation or of the individual, the corporation or the individual shall be fined in accordance with the present Law besides the person who actually committed the crime.