第一条アルコール事業法（以下「法」という。）第三条第一項又は第十六条第一項の許可を受けた者（以下「製造事業者又は輸入事業者」という。）は、法第二条第四項に規定する特定アルコール（以下単に「特定アルコール」という。）を譲渡した日の属する月の末日から二月以内に、当該譲渡に係る法第三十一条第一項の規定による納付金（次条において「国庫納付金」という。）を国に納付しなければならない。

Article 1Within two months of the last day of a month in which a person licensed as referred to in Article 3, paragraph (1) or Article 16, paragraph (1) of the Ethanol Business Act (hereafter referred to as "the Act") (hereafter such a person is referred to as a "Manufacturer or Importer") transfers a special type of ethanol as prescribed by Article 2, paragraph (4) of the Act (hereafter referred to simply as a "Special Type of Ethanol"), it must make a payment to the treasury pursuant to the provisions of Article 31, paragraph (1) of the Act in connection with that transfer (referred to as a "payment to the treasury" in the next Article).

第二条特定アルコールを譲渡した製造事業者又は輸入事業者は、毎月（特定アルコールの譲渡がない月を除く。）、経済産業省令で定めるところにより、その月中において譲渡した特定アルコールについて、国庫納付金の額を記載した申告書に、当該国庫納付金の計算書を添付して、翌月末日までに、これを経済産業大臣に提出しなければならない。

Article 2(1)On a monthly basis (other than in months in which the Manufacturer or Importer does not transfer a Special Type of Ethanol), a Manufacturer or Importer that has transferred a Special Type of Ethanol must submit a written report by the end of the following month to the Minister of Economy, Trade and Industry pursuant to Ordinance of the Ministry of Economy, Trade and Industry, detailing the amount of the payment to the treasury and accompanied by an accounting statement for the payment to the treasury for all Special Types of Ethanol transferred that month.

２国庫納付金は、会計法（昭和二十二年法律第三十五号）第四条の二第三項に規定する歳入徴収官の発する納入告知書によって、国庫に納付しなければならない。

(2)Payments to the treasury must be made based on a written payment notice issued by a revenue collector as prescribed in Article 4-2, paragraph (3) of the Public Accounting Act (Act No. 35 of 1947).

第三条経済産業大臣は、法第三十二条第一項の規定により製造事業者又は輸入事業者に対し担保の提供を命ずる場合には、これを提供すべき期限を指定しなければならない。

Article 3When ordering a Manufacturer or Importer to provide collateral pursuant to the provisions of Article 32, paragraph (1) of the Act, the Minister of Economy, Trade and Industry must specify the deadline by which the Manufacturer or Importer is required to provide the collateral.

第四条次の表の上欄に掲げる規定に基づく経済産業大臣の権限は、それぞれ同表の下欄に掲げる場所を管轄する経済産業局長が行うものとする。ただし、法第十条、第十二条（これらの規定を法第二十条、第二十五条及び第三十条において準用する場合を含む。）並びに第四十条第一項及び第二項の規定に基づく権限にあっては、経済産業大臣が自ら行うことを妨げない。

Article 4(1)Any authority of the Minister of Economy, Trade and Industry that is based on the provisions set forth in the left hand column of the following table is to be exercised by the Director of the Regional Bureau of Economy, Trade and Industry having jurisdiction in the locality set forth in the right hand column of the table; provided, however, that this does not preclude the Minister of Economy, Trade and Industry from personally exercising authority based on the provisions of Article 10, Article 12 (including as applied mutatis mutandis pursuant to Article 20, Article 25, or Article 30 of the Act), or Article 14, paragraph (1) or (2) of the Act.

２法第四十条第一項及び第二項の規定に基づく経済産業大臣の権限で製造事業者、輸入事業者、販売事業者又は許可使用者の主たる事務所以外の事業場に関するものについては、前項に規定する経済産業局長のほか、製造事業者、輸入事業者、販売事業者又は許可使用者の当該事業場の所在地を管轄する経済産業局長も行うことができる。

(2)In addition to the Director of the Regional Bureau of Economy, Trade and Industry provided for in the previous paragraph, the Director of the Regional Bureau of Economy, Trade and Industry with jurisdiction over a place of business other than the principal office of the manufacturer, importer, seller, or licensed user may exercise the authority of the Minister of Economy, Trade and Industry which is based on the provisions of Article 40, paragraph (1) or (2) of the Act over that place of business.

３法第四十条第一項及び第二項の規定に基づく経済産業大臣の権限で法第十七条ただし書の承認を受けた者又は承認輸入者の同条ただし書の承認を受けて輸入したアルコールを使用する場所に関するものについては、第一項に規定する経済産業局長のほか、当該使用する場所を管轄する経済産業局長も行うことができる。

(3)In addition to the Director of the Regional Bureau of Economy, Trade and Industry provided for in paragraph (1), the Director of the Regional Bureau of Economy, Trade and Industry having jurisdiction over the place where the person authorized as referred to in the proviso of Article 17 of the Act or the authorized importer uses the ethanol after importing it under the authorization referred to therein, may exercise the authority of the Minister of Economy, Trade and Industry which is based on the provisions of Article 40, paragraph (1) or (2) of the Act over that place of use.

４前二条に規定する経済産業大臣の権限は、当該製造事業者又は輸入事業者の主たる事務所の所在地を管轄する経済産業局長が行うものとする。

(4)The authority of the Minister of Economy, Trade and Industry as prescribed in the previous two Articles is to be exercised by the Director of the Regional Bureau of Economy, Trade and Industry having jurisdiction over the locality of the principal office of the Manufacturer or Importer.

第一条この政令は、平成十三年四月一日から施行する。

Article 1This Cabinet Order comes into effect as of April 1, 2001.

第二条法附則第十四条第一項によりなおその効力を有するものとされる法附則第九条の規定による廃止前のアルコール専売法（昭和十二年法律第三十二号。以下「旧法」という。）第二十二条から第二十五条まで及び第二十九条ノ五から第三十一条までの規定（これらの規定に係る罰則を含む。）の適用については、次の表の上欄に掲げる旧法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 2The terms and phrases set forth in the center column of the following table which appear in the provisions of the Act Establishing a State Monopoly on Ethanol (Act No. 32 of 1937; hereafter referred to as the "Former Act") that are set forth in the left-hand column of that table are replaced by the corresponding terms and phrases set forth in the right-hand column of that table to allow for the application of the provisions of Article 22 through Article 25 and Article 29-5 through Article 31 of the Former Act prior to its repeal pursuant to Article 9 of the Supplementary Provisions of the Act, as they continue to remain in force pursuant to Article 14, paragraph (1) of the Supplementary Provisions of the Act.

第一条この政令は、公布の日から施行する。ただし、第五条から第十一条までの規定並びに附則第七条から第十一条まで及び第十四条から第三十一条までの規定は、平成十五年十月一日から施行する。

Article 1This Cabinet Order comes into effect as of the date of its promulgation; provided, however, that Article 5 through Article 11, Article 7 through Article 11, and Article 14 through Article 31 of the Supplementary Provisions come into effect as of October 1, 2003.