Idemitsu Kosan Co and two other oil distributors plan to cut wholesale prices of gasoline for shipments to gas stations by 22 to 23 yen from Tuesday as a temporary gasoline tax is expected to expire Monday, company officials said. The margin of reduction is smaller than the temporary tax rate of 25.1 yen as shipments to retailers from Tuesday include gasoline stored at the distributors' tanks, which is subject to the provisional tax. The two other distributors are Cosmo Oil Co and Japan Energy Corp. The gasoline tax is levied when oil wholesalers ship their products to retailers, but if the gasoline is refined by Monday and is kept in oil tanks on the way to gas stations, the temporary tax rate applies. The gasoline tax comprising state and local levies is set at 53.8 yen per liter on a provisional basis. With the expiration of temporary measures, the rate will be cut to 28.7 yen, leading to a discount of 25.1 yen. Meanwhile, Nippon Oil Corp. will lower its wholesale prices of gasoline for shipments from its refineries by 25.1 yen from Tuesday.