廃油（植物性のもの及び動物性のものを除く。）、廃油（植物性のもの及び動物性のものを除く。）から製造された燃料炭化水素油

Waste oil (excluding vegetable and animal oils), and fuel hydrocarbon oil manufactured from it: statutory CO2 emission factor for direct fuel combustion under Japan's mandatory GHG accounting and reporting programme, published as 2.64 tCO2 per kl in 参考1 of ichiran_2025r.pdf. The publisher derives it from its own appended tables as 40.2 GJ/kl (別表1, gross heating value) x 0.0179 tC/GJ (別表2, carbon emission coefficient) x 44/12. CO2 only: the programme publishes CH4 and N2O combustion factors in a separate table, and biogenic CO2 is not counted. 【根拠条文】算定省令第2条第4項及び別表第1.