Since it is monthly, I think it is difficult.
Therefore, in order to simplify the description method in the National Tax Service, in the case of a small aircraft etc., when submitting the “Aircraft fuel tax special load place notification form”, the special tax payment place is handled as a loading place irrespective of the oil supply place ( Notice during the Showa 59.2.21 Normal 4-5) Looks like.
In other words, because there is an approval of the special tax payment area, the aircraft fuel tax should be paid to the tax office that has jurisdiction over the notified place (special tax payment place), but the tax return declaration stated the place refueled throughout the country However, after the above notification, it is possible to describe one exceptional tax payment site, and the quantity can also be indicated to the competent tax office with the total of the national total for the current month.
When I searched by the aircraft fuel tax on the homepage of the National Tax Agency, there was the above mentioned notice. The form of the notification form could also be downloaded. Please consider.