In fact, consumption tax is not taxed on aircraft fuel tax.
There seems to be confusion of consumption tax in places where it can not explain “Taxes do not cost tax”.
According to the tax law, there is no clear exclusion provision, but it is explained that it is tax-exempt under the following handling standards.
Firstly, in Article 10 of the Consumption Tax Law (Handling of Individual Consumption Tax),“Article 28, Paragraph 1 (Taxable Standard) of the Consumption Tax Act … … includes volatile oil tax, oil tax ・ ・ ・, Diesel fuel collection tax ・ ・ ・ is not included because users are taxpayers
In other words, if the taxpayer is a transferor, it will be subject to taxation and in the case of assignee it will be tax free.
Therefore, in the case of an aircraft fuel tax, taxpayers are tax exempt as they are impersonators, assignees.