5 Oil refinery: Refers to a business that uses oil as its raw material to engage in the manufacture of petroleum products through the process of distillation, refining, or blending.
5 Oil refinery: Refers to a business that uses oil as its raw material to engage in the manufacture of petroleum products through the process of distillation, refining, or blending.
五石油炼制业：指以石油为原料，经蒸馏、精炼及掺配之炼制程序，从事制造石油制品之事业。