(所得税法の一部を改正する等の法律)
法令番号: 法律第14号
公布年月日: 昭和21年8月30日
法令の形式: 法律

改正対象法令

施行期日を定める法令

提案理由 (AIによる要約)

戦後の財政需要に対応するため、国民経済や生活への影響を考慮しつつ増税による国庫収入の増加を図り、財政基盤を強化する必要がある。直接税では分類所得税の増徴を主眼とし、特に資産所得への重課を実施。間接税では酒類等の嗜好品に重課する。同時に、戦時税制から平時税制への移行を図るため、不適当となった租税の廃止や改正を行う。これにより、平年度で約39億700万円、初年度で約24億5,100万円の増収を見込む。国民負担は既に重いものの、財政経済の再建と国民生活の安定のため、やむを得ない措置として実施する。

参照した発言:
第90回帝国議会 衆議院 本会議 第22号

審議経過

第90回帝国議会

衆議院
本会議 - 第22号
(昭和21年7月30日)
本会議 - 第23号
(昭和21年8月1日)
所得税法の一部を改正する等の法律案外二件委員会 - 第1号
(昭和21年8月2日)
所得税法の一部を改正する等の法律案外二件委員会 - 第2号
(昭和21年8月5日)
所得税法の一部を改正する等の法律案外二件委員会 - 第3号
(昭和21年8月6日)
所得税法の一部を改正する等の法律案外二件委員会 - 第4号
(昭和21年8月7日)
所得税法の一部を改正する等の法律案外二件委員会 - 第5号
(昭和21年8月8日)
所得税法の一部を改正する等の法律案外二件委員会 - 第6号
(昭和21年8月9日)
所得税法の一部を改正する等の法律案外二件委員会 - 第7号
(昭和21年8月10日)
所得税法の一部を改正する等の法律案外二件委員会 - 第8号
(昭和21年8月15日)
本会議 - 第29号
(昭和21年8月15日)
貴族院
本会議 - 第20号
(昭和21年8月16日)
所得税法の一部を改正する等の法律案特別委員会 - 第1号
(昭和21年8月17日)
所得税法の一部を改正する等の法律案特別委員会 - 第2号
(昭和21年8月20日)
所得税法の一部を改正する等の法律案特別委員会 - 第3号
(昭和21年8月21日)
所得税法の一部を改正する等の法律案特別委員会 - 第4号
(昭和21年8月22日)
所得税法の一部を改正する等の法律案特別委員会 - 第5号
(昭和21年8月23日)
所得税法の一部を改正する等の法律案特別委員会 - 第6号
(昭和21年8月26日)
本会議 - 第24号
(昭和21年8月27日)
朕は帝國議會の協贊を經た所得税法の一部を改正する等の法律を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Law concerning the partial amendment to the Income Tax Law, approved by the Imperial Diet and cause the same to be promulgated.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十一年八月二十九日
This twenty-ninth day of the eighth month of the twenty-first year of Showa (August 29, 1946).
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
內務大臣　大村清一
Minister for Home Affairs　OMURA Seiichi
農林大臣　和田博雄
Minister of Agriculture and Forestry　WADA Hiroo
商工大臣　星島二郎
Minister of Commerce and Industry　HOSHIJIMA Niro
厚生大臣　河合良成
Minister of Welfare　KAWAI Yoshinari
運輸大臣　平塚常次郎
Minister of Transportation　HIRATSUKA Tsunejiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
法律第十四號
Law No.14
第一條　所得税法の一部を次のやうに改正する。
Article 1.　The Income Tax Law shall be partially revised as follows:
第五條に次の一項を加へる。
The following paragraph shall be added to Article 5:
前項ノ重要物産ノ製造、採掘又ハ採取ヲ業トスル個人ガ其ノ設備ヲ増設シタルトキハ命令ノ定ムル所ニ依リ設備増設ノ年及其ノ翌年ヨリ三年間其ノ増設シタル設備ニ依ル物産ノ製造、採掘又ハ採取ノ業務ヨリ生ズル所得ニ付所得税ヲ免除ス
If an individual whose business is manufacturing, mining, or collecting the staple goods as mentioned in the preceding paragraph, extends his business equipment, he will be free from taxation on income as obtained by the extended equipments of the above-mentioned business for the year of the extension and three successive years according to the provisions of Imperial Ordinance.
第十條第一項に次の一號を加へる。
The following number shall be added to Paragraph 1 of Article 10:
第八　讓渡所得
8.　Income from transfer.
不動産、不動産上ノ權利、船舶（製造中ノ船舶ヲ含ム）又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ノ讓渡ニ因ル所得但シ甲種ノ事業所得ニ屬スルモノヲ除ク
Income due to transfer of immovables right to immovable property, ships (involving the one under building) and right or equipment of mine or placer, except the income belonging to Business Income Class A.
第十一條第一號を次のやうに改める。
Number 1 of Article 11 shall be revised as follows:
一　削除
1.　shall be added.
第十二條第一項第三號中「中法人ヨリ受クル利益若ハ利息ノ配當又ハ剩餘金ノ分配ハ前年三月一日ヨリ其ノ年二月末日迄ノ、其ノ他」を削り、同項に次の一號を加へる。
In number 3 of Paragraph 1 of Article 12 "the amount of incomes from March 1 of the preceding year, up to the end of February of the present year in the case of dividends of the profit or interest, or distribution of surplus funds received from juridical persons" shall be deleted and the following number shall be added to the same paragraph:
十一　讓渡所得ハ不動産、不動産上ノ權利、船舶（製造中ノ船舶ヲ含ム）又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ノ讓渡ニ因ル前年中ノ總收入金額ヨリ取得價額、設備費、改良費及命令ヲ以テ定ムル讓渡ニ關スル經費ヲ控除シタル金額
11.　The income due to transfer:total receipts amount during the preceding year due to the transfer of immovables, right to immovable property, ship (involving the one under building) and right or equipment of mine or placer, minus the price of acquisition, cost of equipment and improvement, and expenses regarding the transfer as prescribed by Imperial Ordinance.
同條第二項中「及臨時利得税」を削り、同條第三項及び第四項を削り、同條第八項を次のやうに改める。
In Paragraph 2 of the same article, "and Extraordinary Excess Profits Tax" shall be deleted and Paragraphs 3 and 4 of the same article shall be deleted. Paragraph 8 of the same article shall be revised as follows:
不動産、不動産上ノ權利、船舶（製造中ノ船舶ヲ含ム）又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ニシテ命令ヲ以テ定ムル日前ニ取得シタルモノニ付テハ命令ヲ以テ定ムル價額ニ其ノ百分ノ五ニ相當スル金額ヲ加算シタル金額ヲ以テ第一項第十一號ノ取得價額トシ同日以後ニ爲シタル設備又ハ改良ニ要シタル費用ノミヲ以テ同號ノ設備費又ハ改良費トス
As to the acquisition of immovables, right to immovable property, ship (involving the one under building), right or equipment of mine or placer as made before the date as prescribed by Ordinance, the amount prescribed by Ordinance plus 5% thereof shall be decided as the price of acquisition as referred to in Number 11 of Paragraph 1, and only the costs of equipment and improvement on and after the date shall be decided as the expenses of the same number.
第一項第十一號及前項ノ規定ノ適用ニ付テハ相續、贈與又ハ遺贈ニ因リ取得シタルモノハ相續人、受贈者又ハ受遺者ガ引續キ之ヲ有シタルモノト看做シ讓渡後相續ノ開始アリタル場合ニ於テハ被相續人ノ爲シタル讓渡ハ之ヲ相續人ノ爲シタル讓渡ト看做ス
As to the application of the provisions Number 11 of Paragraph 1 and preceding paragraph, of acquisition by inheritance, donation or bequest, the inheritor, donee or bequeathee shall be deemed as holding the property continuously ever since, and when the inheritence occurred after the transfer, transfer done by inheritee is deemed as done by the inheritor.
第一項及前二項ニ定ムルモノノ外讓渡所得ノ計算ニ關シ必要ナル事項ハ命令ヲ以テ之ヲ定ム
Necessary matters in respect to the calculation of income from transfer shall be prescribed by Imperial Ordinance except those which are prescribed in Paragraph 1 and preceding two paragraphs.
第二十條ノ三　讓渡所得ニ付テハ其ノ所得ヨリ五千圓ヲ控除ス
Article 20-3.　As to the income from transfer, 5,000 yen will be deducted therefrom.
第二十一條第一項を次のやうに改める。
Paragraph 1 of Article 21 shall be revised as follows:
分類所得税ハ左ノ税率ニ依リ之ヲ賦課ス
Classified income tax shall be imposed according to the following rates:
第一　不動産所得　百分ノ三十
No.1.　Income from immovables.　30%
第二　配當利子所得　百分ノ三十
No.2.　Income from dividend and interest.　30%
第三　事業所得
No.3.　Business Income.
甲種及乙種　百分ノ二十五
A and B　25%
丙種　百分ノ二十
C　20%
第四　勤勞所得　百分ノ二十
No.4.　Earned Incomes.　20%
第五　山林ノ所得
No.5.　Income from forests.
所得金額ヲ左ノ各級ニ區分シ遞次ニ各税率ヲ適用ス
Income amounts shall be classified as follows and each tax rate shall be applied respectively:
六千圓以下ノ金額　百分ノ二十
6,000 yen or less　20%
六千圓ヲ超ユル金額　百分ノ二十五
exceeding 6,000 ,,　25%
一萬圓ヲ超ユル金額　百分ノ三十
,, 10,000 ,,　30%
二萬圓ヲ超ユル金額　百分ノ四十
,, 20,000 ,,　40%
四萬圓ヲ超ユル金額　百分ノ五十五
,, 40,000 ,,　55%
十萬圓ヲ超ユル金額　百分ノ七十
,, 100,000 ,,　70%
第六　退職所得
No.6.　Retirement Income.
所得金額ヲ支拂者ノ異ル毎ニ左ノ各級ニ區分シ遞次ニ各税率ヲ適用ス
Income amounts shall be classified according to every payer and each tax rate shall be applied as follows:
三萬圓以下ノ金額　百分ノ二十
30,000 yen or less　20%
三萬圓ヲ超ユル金額　百分ノ三十五
exceeding 30,000 ,,　35%
十萬圓ヲ超ユル金額　百分ノ五十
,, 100,000 ,,　50%
三十萬圓ヲ超ユル金額　百分ノ六十五
,, 300,000 ,,　65%
第七　清算取引所得
No.7.　Income from long term transaction.
所得金額ヲ左ノ各級ニ區分シ遞次ニ各税率ヲ適用ス
Income amounts shall be classified as follows and each tax rates shall be applied thereon:
一萬圓以下ノ金額　百分ノ十
10,000 yen or less　10%
一萬圓ヲ超ユル金額　百分ノ二十
exceeding 10,000 ,,　20%
五萬圓ヲ超ユル金額　百分ノ四十
,, 50,000 ,,　40%
第八　讓渡所得
No.8.　Income from transfer.
所得金額ヲ左ノ各級ニ區分シ遞次ニ各税率ヲ適用ス
Income amounts shall be classified as follows and each tax rates shall be applied thereon:
十萬圓以下ノ金額　百分ノ三十
100,000 yen or less　30%
十萬圓ヲ超ユル金額　百分ノ五十
exceeding 100,000 ,,　50%
三十萬圓ヲ超ユル金額　百分ノ七十
,, 300,000 ,,　70%
同條第二項中「百分ノ二十三ハ之ヲ百分ノ二十一」を「百分ノ三十ハ之ヲ百分ノ二十五」に改め、同條第三項乃至第五項を削り、同條第六項中「百分ノ二十一ハ之ヲ百分ノ十八」を「百分ノ二十五ハ之ヲ百分ノ二十」に改め、同條第七項中「第一項、第二項又ハ前項」を「前三項」に改める。
In Paragraph 2 of the same article "23% is 21%" shall be revised as "30% is 25%" ;Paragraphs 3 to 5 of the same article shall be deleted;in Paragraph 6 of the same article, "21% is 18%" shall be revised as "25% is 20%" ;in Paragraph 7 of the same article "Paragraph 1, Paragraph 2 or preceding paragraph" shall be revised as "preceding three paragraphs."
第二十二條第一項を次のやうに改める。
Paragraph 1 of Article 22 shall be revised as follows:
第一條ノ規定ニ該當セザル個人又ハ本法施行地ニ本店若ハ主タル事務所ヲ有セザル法人ノ甲種ノ配當利子所得ニ對スル分類所得税ハ前條ノ規定ニ拘ラズ百分ノ四十ノ税率ニ依リ之ヲ賦課ス
Classified tax on income from dividend and interest Class A of an individual who does not correspond to the provisions of Article 1 and of a corporation which does not have its head office or principal place of business within the area where the present law is in force, shall be imposed, in spite of the preceding article, by rate of 40%.
同條第二項中「百分ノ三十五」を「百分ノ三十」に改める。
In Paragraph 2 of the same arcicle "35%" shall be revised as "30%."
第二十九條第一號中「第一號」を「第二號」に改め、同條第四號を削る。
In Number 1 of Article 29 "Number 1" shall be revised as "Number 2," and Number 4 of the same article shall be deleted.
第三十條第一項第二號及び第三號を次のやうに改める。
Numbers 2 and 3 of Paragraph 1 of Article 30 shall be revised as follows:
二　公債、社債及預金ノ利子竝ニ合同運用信託ノ利益ハ前年中ノ收入金額（無記名ノ公債及社債ノ利子ニ付テハ支拂ヲ受ケタル金額）
2.　As to the interest on public bond, corporation debenture and deposit, and to the profit of joint-operation-trust, receipts amount during the preceding year (in respect to interest on uninscribed public bond and corporation debenture, the amount of payment received).
三　削除
3.　Shall be deleted.
同項第五號を次のやうに改める。
Number 5 of the same paragraph shall be revised as follows:
五　法人ヨリ受クル利益若ハ利息ノ配當又ハ剩餘金ノ分配ハ前年中ノ收入金額（無記名株式ノ配當ニ付テハ支拂ヲ受ケタル金額）ヨリ其ノ元本ヲ得ルニ要シタル負債ノ利子ヲ控除シタル金額但シ第八條ニ規定スル利益ノ配當若ハ剩餘金ノ分配又ハ積立金（法人税法第九條及特別法人税法第九條ノ二ニ規定スル積立金ヲ謂フ）ヲ以テ爲シタル利益ノ配當若ハ剩餘金ノ分配ニシテ株式ノ拂込若ハ出資ニ充テラレタルモノニ付テハ前年中ノ收入金額ヨリ其ノ十分ノ四ニ相當スル金額ヲ控除シタル金額
5.　In case of dividend of profit or interest, or distribution of surplus fund received from a juridical person, the amount of income during the preceding year (in respect to the dividend of uninscribed shares, the amount of payment received) minus the interest on debt incurred in order to obtain the principal, but in respect to the dividend of profit or distribution of surplus fund by virtue of the provisions of Article 8, and to the dividend of profit or distribution of surplus fund paid from the reserved fund of a juridical person (the reserved fund prescribed by Article 9 of Corporation Tax Law and Article 9-2 of Special Corporation Tax Law) which has been appropriated to the fund for payment of shares, and for amount of investment, amount of income during the preceding year minus 40% thereof.
同條第二項中「及臨時利得税」を削り、同條第三項及び第四項を削り、同條第五項中「第一號乃至第五號」を「第一號、第二號、第四號及第五號」に改め、同條第七項を削る。
In Paragraph 2 of the same article "and Extraordinary Excess Profits Tax" shall be deleted;Paragraphs 3 and 4 of the same article shall be deleted;in Paragraph 5 "Numbers 1 to 3" shall be revised as "Numbers 1, 2, 4 and 5" ;and Paragraph 7 shall be deleted.
第三十三條　綜合所得税ハ總所得金額ヲ左ノ各級ニ區分シ遞次ニ各税率ヲ適用シテ之ヲ賦課ス
Article 33.　Total income amount shall be classified and the Surtax shall be imposed thereon by each tax rates as follows:
一萬圓ヲ超ユル金額　百分ノ三十五
Amount exceeding 10,000 yen　35%
一萬五千圓ヲ超ユル金額　百分ノ四十
,, ,, 15,000 ,,　40%
二萬圓ヲ超ユル金額　百分ノ四十五
,, ,, 20,000 ,,　45%
三萬圓ヲ超ユル金額　百分ノ五十
,, ,, 30,000 ,,　50%
五萬圓ヲ超ユル金額　百分ノ五十五
,, ,, 50,000 ,,　55%
十萬圓ヲ超ユル金額　百分ノ六十
,, ,, 100,000 ,,　60%
二十萬圓ヲ超ユル金額　百分ノ六十四
,, ,, 200,000 ,,　64%
三十萬圓ヲ超ユル金額　百分ノ六十七
,, ,, 300,000 ,,　67%
前項ノ場合ニ於テ戸主及其ノ同居家族ノ總所得金額ハ之ヲ合算シ其ノ總額ニ對シ税率ヲ適用シテ算出シタル金額ヲ各其ノ總所得金額ニ按分シテ各其ノ税額ヲ定ム戸主ト別居スル二人以上ノ同居家族ノ總所得金額ニ付亦同ジ
In case of the preceding paragraph, income amounts of head and members of a family who are living together shall be totalled, and the amount of money calculated by applying the tax rates thereon shall be divided in proportion to each income amount that each tax amounts shall be counted;income amounts of 2 or more members of a family who are living together apart from their head, are the same as above.
第三十四條第一項中「若ハ乙種ノ退職所得」を「、乙種ノ退職所得若ハ讓渡所得」に改め、但書を削り、同條第二項を削り、同條第三項中「第一項」を「前項」に改める。
In Paragraph 1 of Article 34, "or retirement income class B" shall be revised as "retirement income class B or income from transfer" ;the proviso shall be deleted;Paragraph 2 of the same article shall be deleted;and in Paragraph 3 of the same article "Paragraph 1" shall be rivised as "preceding paragraph."
第三十六條第一項中「及乙種ノ退職所得」を「、乙種ノ退職所得及讓渡所得」に改める。
In Paragraph 1 of Article 36, "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
第六十九條第二項第一號中「高等官」を「所屬ノ一級又ハ二級ノ官吏」に改める。
In Number 1 of Paragraph 2 of Article 69, "higher officials" shall be revised as "1st or 2nd class officials belonging to."
第七十二條第二項中「百分ノ十八」を「百分ノ二十」に改める。
In Paragraph 2 of Article 72 "18%" shall be revised as "20%."
第七十三條第一項中「及乙種ノ退職所得」を「、乙種ノ退職所得及讓渡所得」に改める。
In Paragraph 1 of Article 73 "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
第七十六條ノ二を削る。
Article 76-2 shall be deleted.
第八十四條第一項中「及乙種ノ退職所得」を「、乙種ノ退職所得及讓渡所得」に改める。
In Paragraph 1 of Article 84 "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
第百六條第一項中「百分ノ三十」を「百分ノ四十五」に改める。
In Paragraph 1 of Article 106 "30%" shall be revised as "45%."
第二條　法人税法の一部を次のやうに改正する。
Article 2.　Corporation Tax Law shall be partially revised as follows:
第三條　前條ノ規定ニ依リ法人税ヲ賦課スル所得及資本ハ左ニ掲グルモノトス
Article 3　Corporation tax shall be imposed in respect to the following incomes and capital in accordance with the provisions of the preceding article:
一　各事業年度ノ普通所得
1.　Normal income as accrued during each accounting period.
二　各事業年度ノ超過所得
2.　Excess income as accured during each accounting period.
三　清算所得
3.　Income in liquidation.
四　各事業年度ノ資本
4.　Capital as used during each accounting period.
第四條第一項中「所得」を「普通所得」に改め、同條第二項中「及臨時利得税」を削り、「所得」を「普通所得」に改め、同條第三項中「三年」を「一年」に、「所得」を「普通所得」に改め、同條第五項中「所得」を「普通所得」に改める。
In Paragraph 1 of Article 4 "income" shall be revised as "normal income" ;in Paragraph 2 "and extraordinary excess profit" shall be deleted; "income" shall be revised as "normal income" ;in Paragraph 3 "3 years" shall be revised as "one year" ; "income" shall be revised as "normal income" in Paragraph 5 "income" shall be revised as "normal income."
第五條第二項中「所得」を「普通所得」に改める。
In Paragraph 2 of Article 5 "income" shall be revised as "normal income."
第五條ノ二　法人ノ各事業年度ノ普通所得ガ當該事業年度ノ資本金額ニ對シ百分ノ八ヲ乘ジテ算出シタル金額ヲ超過スルトキハ其ノ超過額ヲ以テ各事業年度ノ超過所得トス
Article 5-2.　When the normal income of a corporation as accrued during each accounting period, exceeds the amount calculated by multiplying the capital amount of that period by 8%, the exceeding amount is decided as excess income of the period.
前項ノ資本金額ハ第七條ノ規定ニ依リ計算シタル金額ニ依ル
The capital as mentioned in the preceding paragraph is the calculated one according to the provisions of Article 7.
第七條第一項中「ヨリ各月末ニ於ケル繰越缺損金額ヲ控除シタル金額」を削る。
In Paragraph 1 of Article 7 "the amount which is deducted by the amount of carry-forward loss at the end of each month" shall be deleted.
第九條第一項中「所得」ヲ「普通所得」に改め、同條第二項中「及臨時利得税」を削る。
In Paragraph 1 of Article 9 "income" shall be revised as "normal income," in Paragraph 2 "and extraordinary excess tax" shall be deleted.
第十二條中「所得ニ付」を「各事業年度ノ普通所得ニ對スル」に改め、同條に次の一項を加へる。
In Article 12, "on income" shall be revised as "on the normal income as accrued during each accounting period" and the following paragraph shall be added to the same article:
前項ノ重要物産ノ製造、採掘又ハ採取ヲ爲ス法人ガ其ノ設備ヲ増設シタルトキハ命令ノ定ムル所ニ依リ當該事業年度及其ノ翌事業年度開始ノ日ヨリ三年以内ニ終了スル事業年度ニ於テ其ノ増設シタル設備ニ依ル物産ノ製造、採掘又ハ採取ノ業務ヨリ生ズル各事業年度ノ普通所得ニ對スル法人税ヲ免除ス
If a corporation which is engaged in manufacturing, mining, or collecting the staple goods as mentioned in the preceding paragraph, extends the business equipments, it shall be, as prescribed by Ordinance, free from corporation tax on normal income as accrued by the extended equipments for an accounting period of the extension and successive accounting periods ending within three years from the first day of the next period.
第十三條及第十四條　削除
Articles 13 and 14　shall be deleted.
第十六條第一項を次のやうに改める。
Paragraph 1 of Article 16 shall be revised as follows:
法人税ハ左ノ税率ニ依リ之ヲ賦課ス
Corporation tax shall be imposed according to the following tax rates:
一　各事業年度ノ普通所得
1.　Normal income as accrued during each accounting period.
本法施行地ニ本店又ハ主タル事務所ヲ有スル法人　所得金額ノ百分ノ三十五
A corporation whose head office or principal place of business is within the area where the present law is　in force-35% of income amount.
本法施行地ニ本店又ハ主タル事務所ヲ有セザル法人　所得金額ノ百分ノ四十五
A corporation whose head office or principal place of business is not within the area where the present law is　in force-45% of income amount.
二　各事業年度ノ超過所得
2.　Excess income as accrued during each accounting period. Excess income amounts shall be classified as follows and each tax rate shall be applied thereon:
各事業年度ノ超過所得金額ヲ左ノ各級ニ區分シ遞次ニ各税率ヲ適用ス
Excess income amounts shall be classified as follows and each tax rate shall be applied thereon:Excess income amount
各事業年度ノ普通所得中當該事業年度ノ資本金額ニ對シ百分ノ八ヲ乘ジテ算出シタル金額ヲ超ユル金額　百分ノ三十
exceeding 8% of the capital　30%
同百分ノ十五ヲ乘ジテ算出シタル金額ヲ超ユル金額　百分ノ四十
,, 15% ,,　40%
同百分ノ二十五ヲ乘ジテ算出シタル金額ヲ超ユル金額　百分ノ五十
,, 25% ,,　50%
資本金額年十萬圓以下ナル法人ニ限リ本號ニ規定スル税率百分ノ三十ハ之ヲ百分ノ二十トシ同百分ノ四十ハ之ヲ百分ノ三十トシ同百分ノ五十ハ之ヲ百分ノ四十トス
As to the corporation which employs the capital of 100,000 yen or less per annum, 10% deducted (e. g. in case of 30%, 20% etc.) tax rates shall be applied thereon.
三　清算所得
3.　Income from liquidation.
清算所得金額ヲ左ノ如ク區分シ各税率ヲ適用ス
Income amounts from liquidation shall be classified as follows and each tax rates shall be applied thereon:
積立金又ハ本法其ノ他ノ法令ニ依リ法人税ヲ課セラレザル所得ヨリ成ル金額　百分ノ三十五
Amount constituted of reserve fund or of amount exempted from corporation tax　35%
其ノ他ノ金額　百分ノ五十
Other amount　50%
四　各事業年度ノ資本　資本金額ノ千分ノ三
4.　Capital as used during each accounting period　0.3% of the amount of capital.
同條第二項中「當該事業年度ノ所得」を「當該事業年度ノ普通所得及超過所得」に改め、同條第三項中「法人ノ所得」を「法人ノ普通所得」に改め、同條第五項中「年十圓」を「十圓」に改め、同條第六項中「所得金額」を「普通所得金額」に、「其ノ事業年度ノ所得」を「其ノ事業年度ノ普通所得及超過所得」に改める。
In Paragraph 2 of the same article "income of the accounting period" shall be revised as "normal income and excess income of the accounting period" ;in Paragraph 5 "10 yen per annum" shall be revised as "10 yen," in Paragraph 6 "income amount" shall be revised as "normal income amount" ;and "income of the accounting period" as "normal income amount and excess income amount of the accounting period."
第十七條第一項中「所得」を「普通所得」に、「百分ノ四十五」を「百分ノ五十」に、「五十萬圓」を「三十萬圓」に、「百分ノ七十四」を「百分ノ六十七」に改め、同條第二項を次のやうに改める。
In Paragraph 1 of Article 17 "income" shall be revised as "normal income," "45%" as "50%," "500,000 yen" as "300,000 yen," "74%" as "67%," and Paragraph 2 of the same article shall be revised as follows:
前項ノ各事業年度ノ普通所得及普通所得中留保シタル金額ハ其ノ事業年度ノ普通所得、超過所得及資本ニ課セラルベキ法人税額（前項ノ規定ニ依リ加算スル税額ヲ含マズ）ヲ其ノ事業年度ノ普通所得及其ノ普通所得中留保シタル金額ノ雙方ヨリ控除シタル殘額ニ依ル
The amount of normal income during each accounting period or amount of reserves which has been reserved out of the amount of normal income shall be the amount of normal income or reserves out of it, minus the amount of corporation tax imposable in respect to normal income, excess income and the capital of the period (excluding the amount of tax which is to be added by virtue of the provisions of the preceding paragraph).
第二十七條中「各事業年度ノ所得」を「各事業年度ノ普通所得、超過所得」に改める。
In Article 27, "income of each accounting period" shall be revised as "normal and excess income of each accounting period."
第三條　特別法人税法の一部を次のやうに改正する。
Article 3.　Special Corporation Tax Law shall be partially revised as follows:
第四條第四項中「三年」を「一年」に改める。
In Paragraph 4 of Article 4, "3 years" shall be revised as "one year."
第九條中「百分ノ二十二」を「百分ノ二十五」に、「百分ノ二十六」を「百分ノ三十五」に、「百分ノ四十二」を「百分ノ五十」に改める。
In Article 9, "22%" shall be revised as "25%," "26%" as "35%," and "42%" as "50%."
附則第三項を削る。
Paragraph 3 of supplementary provisions shall be deleted.
第四條　營業税法の一部を次のやうに改正する。
Article 4.　Business Tax Law shall be partially revised as follows:
第四條第二項中「臨時利得税竝ニ」を削り、同條第三項中「三年」を「一年」に改める。
In Paragraph 2 of Article 4 "extraordinary excess profits tax and" shall be deleted, in Paragraph 3 "3 years" shall be revised as "one year."
第七條第六項中「及臨時利得税」を削る。
In Paragraph 6 of Article 7 "and extraordinary excess profits tax" shall be deleted.
第九條　削除
Article 9　shall be deleted.
第十條第二項中「及臨時利得税」を削り、同條第三項及び第四項を削る。
In Paragraph 2 of Article 10 "and extraordinary excess profits tax" shall be deleted;Paragraphs 3 and 4 shall be deleted.
第十二條に次の一項を加へる。
The following paragraph shall be added to Article 12:
前項ノ重要物産ノ製造、採掘又ハ採取ヲ業トスル者ガ其ノ設備ヲ増設シタルトキハ命令ノ定ムル所ニ依リ設備増設ノ年及其ノ翌年ヨリ三年間（法人ニ付テハ其ノ設備ヲ増設シタル事業年度及其ノ翌事業年度開始ノ日ヨリ三年以内ニ終了スル事業年度ニ於テ）其ノ増設シタル設備ニ依ル物産ノ製造、採掘又ハ採取ノ業務ヨリ生ズル純益ニ付營業税ヲ免除ス
If a person whose business is manufacturing, mining or collecting the staple goods as mentioned in the preceding paragraph extends his business equipments, he shall be, as prescribed by Ordinance, free from business tax or net profits as accrued by the extended equipments of the above-mentioned business for the year of the extension and three successive years (in case of a corporation, for an accounting period of the extension and successive accounting periods ending within three years from the first day of the next period).
第十四條中「百分ノ二」を「百分ノ二・五」に改める。
In Article 14, "2%" shall be revised as "2.5%."
第五條　地租法の一部を次のやうに改正する。
Article 5.　Land Tax Law shall be partially revised as follows:
第九條第一項中「第一囘」を「第二囘」に、「十三年」を「二十四年」に改める。
In Paragraph 1 of Article 9, "first" and "1938" shall be revised as "second" and "1949."
第十條中「百分ノ三」を「百分ノ四」に改める。
In Article 10, "3%" shall be revised as "4%."
第六條　家屋税法の一部を次のやうに改正する。
Article 6.　House Tax Law shall be partially revised as follows:
第七條中「百分ノ二・五」を「百分ノ三・五」に改める。
In Article 7, "2.5%" shall be revised as
第七條　相續税法の一部を次のやうに改正する。
Article 7.　Inheritance Tax Law shall be partially revised as follows:
第五條ノ二第一項中「五萬圓」を「十萬圓」に、「千五百圓」を「三千圓」に改め、同條第二項中「三萬圓」を「五萬圓」に、「千五百圓」を「三千圓」に改める。
In Paragraph 1 of Article 5-2, "50,000 yen" shall be revised as "100,000 yen," "1,500 yen" as "3,000 yen," and in Paragraph 2 of the same article "30,000 yen" shall be revised as "50,000 yen" "1,500 yen" as "3,000 yen."
第六條中「五千圓」を「二萬圓」に、「千圓」を「三千圓」に改める。
In Article 6, "5,000 yen" shall be revised as "20,000 yen," and "1,000 yen" as "3,000 yen."
第七條　削除
Article 7　shall be deleted.
第八條第一項中「
一萬圓以下ノ金額 千分ノ十三 千分ノ二十 千分ノ二十六
一萬圓ヲ超ユル金額 千分ノ二十 千分ノ二十六 千分ノ四十
二萬圓ヲ超ユル金額 千分ノ二十七 千分ノ四十 千分ノ五十五
」を「
二萬圓以下ノ金額 千分ノ十五 千分ノ二十五 千分ノ三十五
二萬圓ヲ超ユル金額 千分ノ二十五 千分ノ三十五 千分ノ五十五
」に、「
百萬圓ヲ超ユル金額 千分ノ三百六十五 千分ノ四百十五 千分ノ五百
二百萬圓ヲ超ユル金額 千分ノ三百九十五 千分ノ四百四十五 千分ノ五百三十五
三百萬圓ヲ超ユル金額 千分ノ四百二十 千分ノ四百七十 千分ノ五百六十
五百萬圓ヲ超ユル金額 千分ノ四百四十 千分ノ四百九十 千分ノ五百八十
」を「
百萬圓ヲ超ユル金額 千分ノ三百七十 千分ノ四百二十 千分ノ五百
二百萬圓ヲ超ユル金額 千分ノ四百五 千分ノ四百六十 千分ノ五百三十
三百萬圓ヲ超ユル金額 千分ノ四百四十 千分ノ四百九十五 千分ノ五百六十
五百萬圓ヲ超ユル金額 千分ノ四百七十五 千分ノ五百三十 千分ノ五百九十
千萬圓ヲ超ユル金額 千分ノ五百十 千分ノ五百六十五 千分ノ六百二十
二千萬圓ヲ超ユル金額 千分ノ五百五十 千分ノ六百 千分ノ六百五十
」に、「
二百萬圓ヲ超ユル金額 千分ノ五百八十 千分ノ六百二十 千分ノ六百五十
三百萬圓ヲ超ユル金額 千分ノ六百 千分ノ六百四十 千分ノ六百七十
」を「
二百萬圓ヲ超ユル金額 千分ノ五百八十 千分ノ六百三十 千分ノ六百六十
三百萬圓ヲ超ユル金額 千分ノ六百二十 千分ノ六百七十 千分ノ七百十
五百萬圓ヲ超ユル金額 千分ノ六百六十 千分ノ七百十 千分ノ七百六十
千萬圓ヲ超ユル金額 千分ノ七百 千分ノ七百五十 千分ノ八百
」に改める。
In Paragraph 1 of Article 8.
Amount under 10,000 yen 1.3% 2% 2.6%
,, over 10,000 ,, 2% 2.6% 4%
,, ,, 20,000 ,, 2.7% 4% 5.5%
shall be revised as
Amount under 20,000 yen 1.5% 2.5% 3.5%
,, over 20,000 ,, 2.5% 3.5% 5.5%
Amount over 1,000,000 ,, 36.5% 41.5% 50%
,, ,, 2,000,000 ,, 39.5% 44.5% 53.5%
,, ,, 3,000,000 ,, 42% 47% 56%
,, ,, 5,000,000 ,, 44% 49% 58%
shall be revised as
Amount over 1,000,000 yen 37% 42% 50%
,, ,, 2,000,000 ,, 40.5% 46% 53%
,, ,, 3,000,000 ,, 44% 49.5% 56%
,, ,, 5,000,000 ,, 47.5% 53% 59%
,, ,, 10,000,000 ,, 51% 56.5% 62%
,, ,, 20,000,000 ,, 55% 60% 65%
Amount over 2,000,000 yen 58% 62% 65%
,, ,, 3,000,000 ,, 60% 64% 67%
shall be revised as
Amount over 2,000,000 yen 58% 63% 66%
,, ,, 3,000,000 ,, 62% 67% 71%
,, ,, 5,000,000 ,, 66% 71% 76%
,, ,, 10,000,000 ,, 70% 75% 80%
第九條ノ二　前二條ノ場合ニ於テ第八條第一項ノ税率ヲ適用シテ算出シタル金額カ其ノ課税價格ヨリ家督相續ニ在リテハ二萬圓、遺産相續ニ在リテハ三千圓ヲ控除シタル金額ヲ超過スルトキハ其ノ超過額ヲ同項ノ税率ヲ適用シテ算出シタル金額ヨリ控除シタルモノヲ以テ税額トス
Article 9-2,　In case of preceding two articles when the amount of tax whichi s calculated by applying the tax rate of Paragraph 1 of Article 8, exceeds the tax amount minus 20,000 as to the inheritance of a household or minus 3,000 yen as to the inheritance of property, the calculated amount minus the exceeding amount shall be decided as the tax amount.
第十七條第一項中「三百圓」を「千圓」に改める。
In Paragraph 1 of Article 17, "300 yen" shall be revised as "1,000 yen."
第二十三條第一項中「千圓」を「三千圓」に改め、同條第二項中「千圓」を「三千圓」に改め、「（朝鮮、臺灣又ハ樺太ニ住所ヲ有シタル當時爲シタル贈與ヲ含ム）」を削る。
In Article 23, "1,000 yen" shall be revised as "3,000 yen" and "(including the donation during the residence in Korea, Formosa and Saghalien)" shall be deleted.
第二十七條乃至第三十條を削る。
Articles 27 to 30 shall be deleted.
第八條　鑛區税法の一部を次のやうに改正する。
Article 8.　Mining Tax Law shall be partially revised as follows:
第二條第一項中「三十錢」を「一圓」に、「六十錢」を「二圓」に改める。
In Article 2, "30 sen" shall be revised as "1 yen," "60 sen" as "2 yen."
第九條　有價證券移轉税法の一部を次のやうに改正する。
Article 9.　Securities Transfer Tax Law shall be partially revised as follows:
第二條中「社債券、産業債券、商工債券及株券」を「社債券（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ發行スル債券ヲ含ム）及株券（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ發行スル出資證券ヲ含ム）」に改める。
In Article 2 "corporation debenture, debenture as issued by the central cash-office of industrial association or commercial and industrial association, and share certificate" shall be revised as corporation debenture (including the debenture as issued by a corporation-not company-created underspecial law or ordinance) and share certificate (including the security of invenstment as issued by acorporation-not a company-created under special law or ordinance).
第三條中「登録シタル社債」の下に「（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ發行スル債券ノ權利ヲ含ム）」を、「會社ノ社員」の下に「（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ出資者ヲ含ム但シ出資證券ノ發行アリタル分ノ出資者ヲ除ク）」を加へる。
In Article 3 "(including the right to the debenture issued by a corporation-not a company-created under special law or ordinance)" shall be added to "registered corporation debenture," and "(including the investors to a corporation-not a company-created under special law or ordinance, with the exception of investors by means of issued security)" shall be added to "members of a company."
第五條　有價證券移轉税ハ左ノ區別ニ從ヒ之ヲ納ムベシ
Article 5.　Securities Transfer Tax shall be paid according to the following classification:
第一種　有價證券仲買人ヲ買受人トスル賣買取引ニ因ル移轉　取得價額ノ萬分ノ五
Class 1.　As to the transfer due to the transaction in which an authorized broker is a buyer,　0.05% of obtaining price.
第二種　第一種以外ノ移轉
Class 2.　As to the transfer other than class 1.
甲　取引所ノ實物市場ニ於ケル賣買取引ニ因ル移轉　取得價額ノ萬分ノ十
A.　Transfer by spot transaction in a bourse.　
乙　其ノ他　取得價額ノ萬分ノ二十
B.　Others.　
第七條　有價證券移轉税ハ其ノ全額十錢未滿ナルトキハ之ヲ十錢トス十錢未滿ノ端數アルトキハ之ヲ切捨ツ
Article 7.　If the amount of Securities Transfer Tax is less than 10 sen in total, it shall be 10 sen. Odds less than 10 shall be curtailed.
第十條第一號中「第十三條ノ五」を「第百十一條」に改め、同條第九號を次のやうに改める。
In number 1 of Article 10 "Article 13-15" shall be revised as "Article 111," number 9 shall be revised as follows:
九　前各號ノ外命令ヲ以テ定ムル有價證券ノ移轉
Number 9.　Transfer of securities prescribed by Ordinance other than the transfers corresponding to each preceding number.
第十一條中「社債」の下に「（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ發行スル債券ノ權利ヲ含ム）」を加へる。
In Article 11, "(involving the debenture issued by a corporation-not a company-created under special law or ordinance)" shall be added to "corporation debenture."
第二十條第一項中「三圓」を「十圓」に改める。
In Paragraph 1 of Article 20, "3 yen" shall be revised as "10 yen."
第二十三條中「一圓」を「五圓」に改める。
In Article 23, "1 yen" shall be revised as "5 yen."
第十條　登録税法の一部を次のやうに改正する。
Article 10.　Registration Tax Law shall be partially revised as follows:
第二條第一項中「千分ノ五」を「千分ノ六」に、「千分ノ五十」を「千分ノ六十」に、「千分ノ三十」を「千分ノ三十五」に、「千分ノ四十」を「千分ノ五十」に、「千分ノ一・五」を「千分ノ二」に、「千分ノ三」を「千分ノ四」に、「千分ノ九」を「千分ノ十一」に、「千分ノ十三」を「千分ノ十六」に、「千分ノ二十」を「千分ノ二十五」に、「千分ノ二十六」を「千分ノ三十二」に、「千分ノ二十五」を「千分ノ三十五」に、「千分ノ五・五」を「千分ノ六・五」に、「千分ノ四」を「千分ノ五」に、「千分ノ二」を「千分ノ三」に、「千分ノ一」を「千分ノ一・五」に、「一圓」を「三圓」に、「五十錢」を「二圓」に、「五圓」を「二十圓」に改める。
In Paragraph 1 of Article 2, revisions shall be made as follows: "0.5%" as "0.6%," 5% "as" 6%, "3%" as "3.5%," "4%" as "5%," "0.15%" as "0.2%," "0.3%" as "0.4%," "0.9%" as "1.1%," "1.3%" as "3.5%," "2%" as "2.5%, and" 2.6% "as" 3.2%, "2.5%" as "3.5%,," "0.55%" as "0.65%," "0.4%" as "0.5%" "0.2%" as "0.3%," and "0.1%" as "0.15," "1 yen" as "3 yen," "50 sen" as "2 yen," and "5 yen" as "20 yen."
同條に次の一項を加へる。
The following paragraph shall be added to the same article:
前項ノ場合ニ於テ不動産毎一箇ニ付税額金二圓未滿ナルトキハ二圓トス
In case of preceding paragraph, the amount of tax less than 2 yen per each immovable property shall be 2 yen.
第二條ノ二中「千分ノ一」を「千分ノ一・五」に改める。
In Article 2-2, "0.1%" shall be revised as "0.15%."
第三條第一項中「千分ノ三」を「千分ノ四」に、「千分ノ四十五」を「千分ノ五十五」に、「千分ノ二十三」を「千分ノ二十八」に、「千分ノ一」を「千分ノ一・五」に、「千分ノ五・五」を「千分ノ六・五」に、「千分ノ四」を「千分ノ五」に、「一圓」を「三圓」に、「四十錢」を「二圓」に、「二十錢」を「一圓」に改める。
In Paragraph 1 of Article 3, revisions shall be made as follows: "0.3%" as "0.4%," "0.45%" as "0.55%," "0.23%" as "0.28%," "0.1%" as "0.15%," "0.55%" as "0.65%," "0.4%" as "0.5%," "1 yen" as "3 yen," "40 sen" as "2 yen," and "20 sen" as "1 yen."
第三條ノ二中「千分ノ五十」を「千分ノ六十」に、「千分ノ三十」を「千分ノ三十五」に、「千分ノ四十五」を「千分ノ五十五」に改める。
In Article 3-2, "5%" shall be revised as "6%," "3%" as "3.5%," and "4.5%" as "5.5%."
第三條ノ三及び第三條ノ四中「千分ノ一」を「千分ノ一・五」に、「五圓」を「十五圓」に改める。
In Article 3-3, and 3-4, "0.1%" shall be revised as "0.15," % and "5 yen" as "15 yen."
第三條ノ五中「千分ノ二」を「千分ノ三」に、「二十錢」を「五十錢」に、「十錢」を「二十錢」に、「五錢」を「十錢」に、「一圓」を「二圓」に改める。
In Article 3-5 revisions shall be made as follows: "0.2%" as "0.3%," "20 sen" as "50 sen," "10 sen" as "20 sen," "5 sen" as "10 sen" and "1 yen" as "2 yen."
第四條第一項第一號中「五十錢」を「一圓五十錢」に、同項第二號中「十錢」を「三十錢」に、同項第三號中「五錢」を「二十錢」に、同項第四號中「十錢」を「一圓」に改める。
In Number 1 of Paragraph 1 of Article 4, "50 sen" shall be revised as "1 yen 50 sen," in Number 2 of the same paragraph, "10 sen" as "30 sen," in Number 3 of the same article "5 sen" as "20 sen," and in Number 4 of the same paragraph, "10 sen" as "1 yen."
第四條ノ二第一項中「千分ノ一」を「千分ノ一・五」に、「二十圓」を「五十圓」に改め、同條第二項中「五圓」を「十五圓」に改める。
In Article 4-2, revisions shall be made as follows: In Paragraph 1, "0.1%" as "0.15%." "20 yen" as "50 yen" and in Paragraph 2, "5 yen" as "15 yen."
第五條及び第五條ノ二中「千分ノ二」を「千分ノ三」に、「二十圓」を「五十圓」に、「五圓」を「十五圓」に改める。
In Article 5 and 5-2, revisions shall be made as follows: "0.2%" as "0.3%," "20 yen" as "50 yen" and "5 yen" as "15 yen."
第六條第一項但書中「第六號」の下に「第八號ノ二」を加へ、「税額金五十圓未滿ナルトキハ五十圓」を「税額金百圓未滿ナルトキハ百圓」に、同項第一號乃至第十四號ノ五中「千分ノ六」を「千分ノ七」に、「千分ノ一」を「千分ノ一・五」に、「千分ノ二」を「千分ノ三」に、「千分ノ三」ヲ「千分ノ四」に、「五十圓」を「百五十圓」に、「二十圓」を「六十圓」に改め、同項第十四號ノ六を削り、同項第十五號乃至第十九號中「二十圓」を「六十圓」に、「十五圓」を「五十圓」に、「五圓」を「十五圓」に改め、同條第二項中「五圓」を「十五圓」に改める。
In the proviso of Paragraph 1 of Article 6 "Number 8-2" shall be added to "Number 6" and "tax amount less than 50 yen is 50 yen" shall be revised as "tax amount less than 100 yen is 100 yen," In Numbers 1 to 14 (bis) 5, revisions shall be made as follows: "0.6%" as "0.7%," "0.1%" as "0.15%," "0.2%" as "0.3%," "0.3%" as "0.4%" and "50 yen" as "150 yen," "20 yen" as "60 yen." Number 14-6 shall be deleted, and in Numbers 15 to 19, shall be revised as follows: "20 yen" as "60 yen." "15 yen" as 50 yen, "and" 5 yen "as" 15 yen. " In Paragraph 2 of the same article," 5 yen "shall be revised as" 15 yen."
第六條ノ二第一項中「千分ノ二」を「千分ノ三」に、「二十圓」を「五十圓」に改め、同條第二項中「五圓」を「十五圓」に改める。
In Article 6-2 revisions shall be made as follows: In Paragraph 1, "0.2%" as "0.3%," "20 yen" as "50 yen," in Paragraph 2 "5 yen" as "15 yen."
第六條ノ三中「千分ノ二」ヲ「千分ノ三」に、「二十圓」を「五十圓」に改める。
In Article 6-3, "0.2%" shall be revised as "0.3%" and "20 yen" as "50 yen."
第六條ノ四第一項第一號及び第二號中「二十圓」を「六十圓」に改め、同項第二號ノ二を削り、同項第三號乃至第七號中「二十圓」を「六十圓」に、「十圓」を「三十圓」に、「五圓」を「十五圓」に改め、同條第二項中「二圓」を「五圓」に改める。
In Numbers 1 and 2 of Paragraph 1 of Article 6-4, "20 yen" shall be revised as "60 yen" and Number 2-2 of the same article shall be deleted, and in Numbers 3 to 7 of the same paragraph "20 yen" shall be revised as "60 yen," "10 yen" as "30 yen," and "5 yen" as "15 yen." In Paragraph 2 of the same article, "2 yen" shall be revised as "5 yen."
第七條中「五十圓」を「百五十圓」に、「二十圓」を「五十圓」に、「二圓」を「五圓」に改める。
In Article 7, "50 yen" shall be revised as "150 yen," "20 yen" as "50 yen," and "2 yen" as "5 yen."
第八條中「五十圓」を「百五十圓」に、「二十五圓」を「八十圓」に、「十圓」を「三十圓」に、「七圓」を「二十圓」に、「一圓」を「三圓」に改める。
In Article 8, revisions shall be made as follows: "50 yen" as "150 yen," "25 yen" as "80 yen," "10 yen" as "30 yen," "7 yen" as "20 yen," and "1 yen" as "3 yen."
第九條中「十五圓」を「五十圓」に、「十圓」を「三十圓」に、「六圓」を「二十圓」に、「四圓」を「十圓」に、「三圓」を「七圓」に、「二圓」を「五圓」に、「八圓」を「二十五圓」に、「二十圓」を「六十圓」に、「五十錢」を「二圓」に改める。
In Article 9, revisions shall be made as follows: "15 yen" as "50 yen," "10 yen" as "30 yen," "6 yen" as "20 yen," "4 yen" as "10 yen," "3 yen" as "7 yen," "2 yen" as "5 yen," "8 yen" as "25 yen," "20 yen" as "60 yen," and "50 sen" as "2 yen."
第十條中「二圓」を「五圓」に、「十圓」を「三十圓」に、「千分ノ五・五」を「千分ノ六・五」に、「一圓」を「三圓」に、「五圓」を「十五圓」に、「千分ノ四」を「千分ノ五」に、「五十錢」を「二圓」に改める。
In Article 10 revisions shall be made as follows: "2 yen" as "5 yen," "10 yen" as "30 yen," "0.55%" as "0.65%," "1 yen" as "3 yen," "5 yen" as "15 yen," "0.4%" as "0.5%," and "50 sen" as "2 yen."
第十條ノ二中「二十圓」を「六十圓」に、「二圓」を「五圓」に、「十圓」を「三十圓」に、「千分ノ五・五」を「千分ノ六・五」に、「一圓」を「三圓」に、「千分ノ四」を「千分ノ五」に、「五十錢」を「二圓」に改める。
In Article 10-2, revisions shall be made as follows: "20 yen" as "60 yen," "2 yen" as "5 yen," "10 yen" as "30 yen," "0.55%" as "0.65%," "1 yen" as "3 yen," "0.4%" as "0.5%," "50 sen" as "2 yen."
第十一條中「一圓」を「五圓」に、「十圓」を「十五圓」に、「五圓」を「十五圓」に、「千分ノ五・五」を「千分ノ六・五」に、「五十錢」を「三圓」に、「二圓」を「五圓」に、「千分ノ四」を「千分ノ五」に改める。
In Article 11, revisions shall be made as follows: "1 yen" as "5 yen," "10 yen" as "15 yen," "5 yen" as "15 yen," "0.55%" as "0.65%," "50 sen" as "3 yen," "2 yen" as "5 yen," "0.4%" as "0.5%."
第十二條第一號中「二圓」を「五圓」に、「五圓」を「十五圓」に、同條第二號中「二圓」を「十五圓」に、同條第三號乃至第十號中「千分ノ五・五」を「千分ノ六・五」に、「一圓」を「三圓」に、「二圓」を「五圓」に、「千分ノ四」を「千分ノ五」に、「五十錢」を「三圓」に改める。
In Number 1 of Article 12, "2 yen" shall be revised as "5 yen," "5 yen" as "15 yen," in Number 2 of the same article, "2 yen" as "5 yen." In Numbers 3 to 10 of the same article, revisions shall be made as follows: "0.55%" as "0.65," "1 yen" as "3 yen," "2 yen" as "5 yen," "0.4%" as "0.5%," and "50 sen" as "3 yen."
第十二條ノ二中「一圓」を「五圓」に、「五圓」及び「二圓」を「十五圓」に、「千分ノ五・五」を「千分ノ六・五」に、「五十錢」を「三圓」に、「千分ノ四」を「千分ノ五」に、「二十錢」を「五十錢」に改める。
In Article 12-2, revisions shall be made as follows: "1 yen" as "5 yen," "5 yen" and "2 yen" as "15 yen," "0.55%" as "0.65%," "50 sen" as "3 yen," "0.4%" as "0.5%," and "20 sen" as "50 sen."
第十三條中「二圓」を「五圓」に、「二十圓」を「六十圓」に、「五圓」を「十五圓」に、「一圓」を「三圓」に改める。
In Article 13, revisions shall be made as follows: "2 yen" as "5 yen," "20 yen" as "60 yen," "5 yen" as "15 yen," and "1 yen" as "3 yen."
第十四條中「百圓」を「三百圓」に、「四十五圓」を「百五十圓」に、「十圓」を「三十圓」に、「五圓」を「十五圓」に、「一圓」を「三圓」に、「二百圓」を「六百圓」に、「五十圓」を「百五十圓」に、「二十圓」を「六十圓」に、「二圓」を「五圓」に、「千分ノ五・五」を「千分ノ六・五」に、「千分ノ四」を「千分ノ五」に、「五十錢」及び「四十錢」を「一圓」に、「二十錢」を「五十錢」に改める。
In Article 14, revisions shall be made as follows: "100 yen" as "300 yen," "45 yen" as "150 yen," "10 yen" as "30 yen," "5 yen" as "15 yen," "1 yen" as "3 yen," "200 yen" as "600 yen," "50 yen" as "150 yen," "20 yen" as "60 yen," "2 yen" as "5 yen," "0.55%" as "0.65%," "0.4%" as "0.5%" "50 sen" and "40 sen" as "1 yen," and "20 sen" as "50 sen."
第十五條中「十五圓」を「五十圓」に、「三圓」を「十圓」に、「一圓」を「三圓」に、「五圓」を「十五圓」に、「一圓五十錢」を「五圓」に、「二十錢」を「五十錢」に、「五十錢」を「二圓」に、「千分ノ五・五」を「千分ノ六・五」に、「十圓」を「三十圓」に、「千分ノ四」を「千分ノ五」に、「四十錢」を「一圓」に改める。
In Article 15, revisions shall be made as follows: "15 yen" as "50 yen," "3 yen" as "10 yen," "1 yen" as "3 yen," "5 yen" as "15 yen," "1 yen 50 sen" as "5 yen," "20 sen" as "50 sen," "50 sen" as "2 yen," "0.55%" as "0.65%," "10 yen" as "30 yen," "0.4%" as "0.5%" and "40 sen" as "1 yen."
第十五條ノ二中「一圓」を「三圓」に、「五圓」を「十五圓」に、「四十錢」を「一圓」に、「三圓」を「十圓」に、「五十錢」を「二圓」に、「二圓」を「五圓」に、「二十錢」を「五十錢」に、「千分ノ五・五」を「千分ノ六・五」に、「千分ノ四」を「千分ノ五」に改める。
In Article 15-2 revisions shall be made as follows: "1 yen" as "3 yen," "5 yen" as "15 yen," "40 sen" as "1 yen," "3 yen" as "10 yen," "50 sen" as "2 yen," "2 yen" as "5 yen," "20 sen" as "50 sen," "0.55%" as "0.65%," and "0.4%" as "0.5%."
第十六條第一項中「千分ノ三」を「千分の四」に改める。
In Article 16, "0.3%" shall be revised as "0.4%."
第十八條　登録税ハ其ノ全額十錢未滿ナルトキハ之ヲ十錢トス十錢未滿ノ端數アルトキハ之ヲ切捨ツ
Article 18.　If the amount of Registration Tax is less than 10 sen in total, it shall be 10 sen. The fractional part of the amount less than 10 sen shall be disregarded.
第十一條　酒税法の一部を次のやうに改正する。
Article 11.　Liquor Tax Law shall be partially revised as follows:
第二十七條第一項を次のやうに改める。
Paragraph 1 of Article 27 shall be revised as follows:
酒税ノ税率左ノ如シ
Rates of liquor tax are as follows:
一　清酒
1.　Sake
第一級　一石ニ付　二千七百五十圓
Class 1　Per 1 koku　2,750 yen
第二級　一石ニ付　千九百十圓
,, 2 ,,　　1,910 ,,
二　合成清酒　一石ニ付　千七百五十圓
2.　Imitation Sake ,,　　1,750 ,,
三　濁酒　一石ニ付　千二百三十圓
3.　Unrefined Sake ,,　　1,230 ,,
四　白酒　一石ニ付　二千七百五十圓
4.　White Sake ,,　　2,750 ,,
五　味淋　一石ニ付　二千二百二十圓
5.　Mirin ,,　　2,220 ,,
六　燒酎　一石ニ付　千七百五十圓
6.　Shochu ,,　　1,750 ,,
七　麥酒　一石ニ付　千二百十圓
7.　Beer ,,　　1,210 ,,
八　果實酒
8.　Fruit Wine
第一級　一石ニ付　千八百五十圓
Class 1 ,,　　1,850 ,,
第二級　一石ニ付　千四百圓
,, 2 ,,　　1,400 ,,
第三級　一石ニ付　千百三十圓
,, 3 ,,　　1,130 ,,
九　雜酒
9.　Miscellaneous Liquor
第一級　一石ニ付　三千圓
Class 1 ,,　　3,000 ,,
第二級　一石ニ付　二千五百圓
,, 2 ,,　　2,500 ,,
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ百五十圓ヲ加フ
If percentage of alcohol exceeds 20°,150 yen per 1° shall be added to the above for the exceeding.
第三級　一石ニ付　二千四百八十圓
Class 3　Per 1 koku　2,480 ,,
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ百四十八圓ヲ加フ
If percentage of alcohol exceeds 20°,148 yen per 1° of the excess shall be added to the above for the exceeding.
第四級　一石ニ付　千九百五十圓
Class 4　Per 1 koku　1,950 ,,
同條第三項中「五十三圓」を「百三十八圓」に改める。
In Paragraph 3 of the same article, "53 yen" shall be revised as "138 yen."
第二十七條ノ三に次の一號を加へる。
The following number shall be added to Article 27-3:
三　第五十條第二號ノ規定ニ依リアルコールヲ混和シタルモノ
3.　The liquor which is mixed with alcohol according to the provision of Number 2 of Article 50.
第六十條第一項及び第二項中「一萬圓」を「三萬圓」に改める。
In Article 60, "10,000 yen" shall be revised as "30,000 yen."
第八十三條第一項中「五百三十圓」を「千八百五十五圓」に、「四十三圓」を「百四十八圓」に、「五百十五圓」を「千六百九十五圓」に、「二十五圓」を「八十一圓」に改める。
In Paragraph 1 of Article 83, revisions shall be made as follows: "530 yen" as "1855 yen," "45 yen" as "148 yen," "515 yen" as "1695 yen," and "25 yen" as "81 yen."
第十二條　酒類業團體法の一部を次のやうに改正する。
Article 12.　The Liquor Producers'and Sellers'Organization Law shall be partially revised as follows:
第三條中「且當該事業ニ關スル國策ノ遂行ニ協力」を「組合員共同ノ利益ヲ促進」に改める。
In Article 3, "thus to contribute to the national policy regarding the enterprises" shall be revised as "to promote mutual profits of the members."
第三條ノ二第二項中「政府ノ認可ヲ受ケ」を削る。
In Paragraph 2 of Article 3-2: "with the permission of the Government" shall be deleted.
第五條ノ二第一項中「シ及過怠金ヲ徴收」を削り、同項の次に次の一項を加へる。
In Paragraph 1 of Article 5-2: "and collect penalties" shall be deleted and next to the paragraph the following one paragraph shall be added:
酒造組合ハ定款又ハ統制規程ノ定ムル所ニ依リ其ノ組合員ニ對シ過怠金ヲ徴收スルコトヲ得
The producers'association may collect penalties from its members according to its articles of association or control regulations.
同條第二項中「前項」を「前二項」に、「組合長」を「理事長」に改める。
In Paragraph 2 of the same article, "the preceding paragraph" shall be revised as "the preceding two paragraphs" and "the chief of the association" as "the president."
第五條ノ四　政府ハ必要アリト認ムルトキハ酒造組合ノ組合員ニ對シ當該組合ノ行フ統制ニ從フヘキコトヲ命スルコトヲ得
Article 5-4:　The Government may, when necessary, direct members of a producers'association to comply with the control made by the association.
第六條ノ七及び第六條ノ八中「同條第四項」を「同條第二項、同條第五項」に改める。
In Article 6-7 and Article 6-8: "Paragraph 4 of the same article" shall be revised as "Paragraph 2, Paragraph 5 of the same article."
第六條ノ九に次の一項を加へる。
The following paragraph shall be added next to Article 6-9:
政府ハ必要アリト認ムルトキハ前項ニ掲クル酒造組合及酒造組合ノ組合員ニ對シ酒造組合中央會ノ行フ統制ニ從フヘキコトヲ命スルコトヲ得
"The Government may, when necessary, direct a producers'association and the members thereof to comply with the control made by the Central Association of Liquor Producers."
第十條ノ三中「且當該事業ニ關スル國策ノ遂行ニ協力」を「組合員共同ノ利益ヲ促進」に改める。
In Article 10-3: "to contribute to the natural policy regarding the enterprises" shal be revised as "to promote mutual profits of the members."
第十條ノ七に次の一項を加へる。
The following paragraph shall be added next to Article 10-7:
政府ハ必要アリト認ムルトキハ前項ニ掲クル酒販組合聯合會及其ノ會員（會員ノ構成員ヲ含ム）ニ對シ酒販組合中央會ノ行フ統制ニ從フヘキコトヲ命スルコトヲ得
"The Government, when necessary, may direct a federation of liquor sellers'association and the member thereof to comply with the control made by the Central association of liquor sellers."
第十條ノ九中「同條第四項」を「同條第二項、同條第五項」に改める。
In Article 10-9: "Paragraph 4 of the same article" shall be revised as "Paragraph 2, Paragraph 5 of the same article."
第十條ノ十二第一項中「規定ニ」の下に「依ル命令ニ」を加へ、同條第二項中「第六條ノ九ノ規定」を「第六條ノ九第二項ノ規定ニ依ル命令」に、「第十條ノ七ノ規定」を「第十條ノ七第二項ノ規定ニ依ル命令」に改める。
第十三條　清涼飮料税法の一部を次のやうに改正する。
Article 13.　The Soft Drinks Tax Law shall be partially revised as follows:
第二條中「七十圓」を「三百二十圓」に、「百六十圓」を「五百五十圓」に、「五十圓」を「二百圓」に改める。
In Article 2: "70 yen" shall be revised as "320 yen," "160 yen" as "550 yen" and "50 yen" as "200 yen."
第十四條　砂糖消費税法の一部を次のやうに改正する。
Article 14.　The Sugar Excise Law shall be partially revised as follows:
第二條　削除
Article 2　shall be deleted.
第三條第一號中「八圓七十錢」を「二百八十圓」に、「十一圓」を「三百四十圓」に、「十二圓」を「三百五十圓」に、「十七圓五十錢」を「三百六十圓」に、「二十二圓」を「四百六十圓」に、「三圓八十錢」を「八十五圓」に、「二十三圓」を「四百八十圓」に、「五圓五十錢」を「百二十圓」に、同條第二號中「十二圓」を「二百五十圓」に、「七圓」を「百四十圓」に、同條第三號中「十五圓」を「三百十圓」に改める。
In Article 3 Number 1, "8 yen 70 sen" shal be revised as "280 yen," "11 yen" as "340 yen," "12 yen" as "350 yen," "17 yen 50 sen" as "360 yen," "22 yen" as "460 yen," "3 yen 80 sen" as "85 yen," "23 yen" as "480 yen," "5 yen 50 sen" as "120 yen" ;in Number 2: "12 yen" as "250 yen," "7 yen" as "140 yen" ;in Number 3: "15 yen" as "310 yen,"
第三條ノ二を削る。
Article 3-2 shall be deleted.
第四條第一項中「第三條」を「前條」に改める。
In Paragraph 1 of Article 4, "Article 3" shall be revised as "the preceding article."
第六條及び第七條第一項中「第四條第一項但書、」の下に「第四條ノ二、」を加へる。
In Article 6 and Paragraph 1 of Article 7, "Article 4-2" shall be added next to "the proviso of Paragraph 1 of Article 4."
第七條ノ二乃至第七條ノ五を削る。
Article 7-2 to 7-5 shall be deleted. Number 2,
第十一條第一項第二號を次のやうに改める。
Paragraph 1 of Article 11 shall be revised as follows:
二　削除
2　shall be deleted.
第十一條ノ四及び第十一條ノ五を削る。
Article 11-4 and Article 11-5 shall be deleted.
第十二條ノ二及び第十二條ノ三中「及特別消費税」を削る。
In Article 12-2 and 12-3, "and special sugar excise" shall be deleted.
第十三條ノ二を削る。
Article 13-2 shall be deleted.
第十四條ノ二第一項中「第十三條乃至前條」を「前二條」に改め、「、特別消費税」を削り、同條第二項中「第十三條乃至前條」を「前二條」に改め、同條第三項中「、第十三條ノ二」を削る。
In Paragraph 1 of Article 14-2, "Article 13 and the preceding article" shall be revised as "the preceding two articles" and "special sugar excise" shall be deleted. In Paragraph 2 of the same article, "Article 13 and the preceding article" shall be revised as "the preceding two articles." :in Paragraph 3 of the same article; "Article 13-2" shall be deleted.
第十四條ノ三を削る。
第十六條中「乃至」を「又ハ」に改める。
In Article 16, "and" shall be revised as "or."
第十七條中「乃至第十四條、第十四條ノ三」を「、第十四條」に改める。
In Article 17, "and Article 14 and 14-3" shall be revised as "Article 14."
第十七條ノ四乃至第十七條ノ九を削る。
Article 17-4 to 17-9 shall be deleted.
第十五條　織物消費税法の一部を次のやうに改正する。
Article 15.　The Textile Excise Law shall be partially revised as follows:
第一條但書を削る。
In Article 1, the proviso shall be deleted.
第二條　消費税ノ税率ハ織物ノ價格百分ノ四十トス但シ綿又ハステープルフアイバーノミヲ原料トスル織物ニ付テハ織物ノ價格百分ノ十トス
Article 2:　The textile excise shall be 40% of the price of the textile,provided that in respect of the textiles as woven solely of cotton or staplefiber, it shall be 10% of the price of the textiles.
第四條第二項を削る。
第二十七條　削除
Article 27.　shall be deleted.
第十六條　物品税法の一部を次のやうに改正する。
Article 16.　The Commodity Tax Law shall be partially revised as follows:
第一條　左ニ掲グル物品ニシテ命令ヲ以テ定ムルモノニハ本法ニ依リ物品税ヲ課ス
Article 1.　The commodities specified hereunder and designated by Ordinance shall be liable to the commodity tax in accordance with the present law:
第一種
Class 1.
甲類
Group A.
一　寫眞機、寫眞引伸機、映寫機、同部分品及附屬品竝ニ現像燒付用器具
1.　Cameras, enlargers, projectors, and parts and accessories therof, and developing and reprinting appliances.
二　寫眞用ノ乾板、フイルム及感光紙
2.　Dry-plates, films and sensitized papers
三　蓄音器及同部分品
3.　Gramophones and parts thereof.
四　蓄音器用レコード
4.　Gramophone records.
五　樂器、同部分品及附屬品
5.　Musical instrument and parts and accessories thereof.
六　雙眼鏡、雙眼鏡及同ケース
6.　Binoculars, monoculars, and cases thereof.
七　銃及同部分品
7.　Cartridges and bullets.
八　藥莢及彈丸
　
九　ゴルフ用具、同部分品及附屬品
9.　Articles for golf and parts and accessories thereof.
十　娯樂用ノモーターボート、スカール及ヨツト
10.　Motor-boats, sculls and yachts for amusement.
十一　撞球用具
11.　Articles for billiards.
十二　ネオン管及同變壓器
12.　Neon tubes and transformers thereof.
十三　喫煙用ライター及電氣マツチ
13.　Lighters for smoking and electric matches.
十四　乘用自動車
14.　Motor cars for riding.
十五　化粧品
15.　Toilet articles.
十六　貴石若ハ半貴石又ハ之ヲ用ヒタル製品
16.　Precious stones, semi-precious stones and manufactures thereof.
十七　眞珠又ハ眞珠ヲ用ヒタル製品
17.　Pearles and manufactures thereof.
十八　貴金屬製品又ハ金若ハ白金ヲ用ヒタル製品
18.　Precious metal manufactures and manufactures in which gold or platinum is used.
十九　鼈甲製品
19.　Tortoise-shell products.
二十　珊瑚製品、琥珀製品、象牙製品及七寳製品
20.　Coral products, amber products, ivory products, and cloisonne products.
二十一　毛皮又ハ毛皮製品但シ第四十五號ニ掲グルモノヲ除ク
21.　Furs and fur products, excepting these mentioned under No.45 below.
二十二　羽毛、羽毛製品又ハ羽毛ヲ用ヒタル製品
22.　Feather and feather products.
乙類
Group B.
二十三　扇風機及同部分品
23.　Electric fans and parts thereof.
二十四　煖房用ノ電氣、瓦斯又ハ礦油ストーブ
24.　Electric, gas and mineral-oil stoves for heating.
二十五　冷藏器及同部分品
25.　Refrigerators (ice-boxes) and parts thereof.
二十六　金庫及鋼鐵製家具
26.　Safes and steel furniture.
二十七　時計及同部分品
27.　Clocks and watches and parts thereof.
二十八　照明器具
28.　Lighting appliances.
二十九　電氣器具及瓦斯器具
29.　Electric and gas appliances,
三十　大理石、大理石ニ類スル裝飾用石材及之ヲ原料トスル擬石竝ニ陶磁器製タイル
30.　Marbles, similar ornamental stones and imitation stones made thereof and ceramic and porcelain tiles.
三十一　文房具
31.　Articles of stationery.
三十二　身邊用細貨類及化粧用具
32.　Trinkets and toilets sets.
三十三　喫煙用具
33.　Articles for smoking.
三十四　扇子及團扇
34.　Folding fans and other fans.
三十五　鞄及トランク類竝ニ行李
35.　Bags, suit-cases, trunks and wicker trunks.
三十六　飾物、玩具、遊戲具、搖籃及乳母車類
36.　Ornaments, toys, articles for playing, cradles and perambulators.
三十七　運動具
37.　Arthletic goods.
三十八　漆器、陶磁器及硝子製器具ニシテ別號ニ掲ゲザルモノ
38.　Lacquer ware, china and porcelain and glassware not mentioned otherwise.
三十九　煙火類
39.　Fire works.
四十　薫物及線香類
40.　Incenses and incense-sticks.
四十一　シヤンプー及洗粉
41.　Shampoo and washing powder.
四十二　紅茶、烏龍茶、包種茶、珈琲、ココア及其ノ代用物、玉露竝ニ碾茶
42.　Blacktea, colory tea, sealed tea, coffee, cocoa, substitutes thereof, gyokuro tea and powdered tea.
四十三　嗜好飮料但シ酒類及清涼飮料ヲ除ク
43.　Beverages of relish excepting liquor and tablewater.
四十四　グルタミン酸ソーダヲ主成分トスル調味料
44.　Seasonings with glutaminate sodium as chief gradients.
四十五　犬毛皮、兎毛皮及同製品
45.　Dog furs, rabbit furs and products thereof.
四十六　室内裝飾用品
46.　Articles for interior decoration.
四十七　圍碁及將棋用具
47.　Articles for "go" and chess.
四十八　貴金屬ヲ鍍シ又ハ張リタル製品ニシテ別號ニ掲ゲザルモノ
48.　Manufactures plated or coated with precious metals, which, are not otherwise mentioned.
四十九　皮革製品ニシテ別號ニ掲ゲザルモノ
49.　Leather manufactures not otherwise mentioned
五十　簾、釣燈籠及提灯類
50.　Bamboo blinds, hanging lanterns and lanterns.
五十一　鐵瓶竝ニ茶道、香道及華道用具
51.　Iron kettles and articles for tea-ceremony and flower arrangement.
五十二　釣用具類
52.　Fishing tackles.
丙類
Group C
五十三　ラジオ聽取機及同部分品
53.　Radio receivers and parts thereof.
五十四　受信用眞空管、マイクロホン、擴聲用増幅器及擴聲器
54.　Vacunm tubes for receivers, microphones, amplifiers for loud speakers and loud speakers.
五十五　電球類及電氣配線用品
55.　Electric bulbs and articles for electric wiring.
五十六　携帶用ノ電燈、同ケース及電池
56.　Portable electric lights, cases thereof and cells thereof.
五十七　魔法瓶、水筒類及同部分品
57.　Thermos bottles, canteens and parts thereof.
五十八　計算機
58.　Calculating machines.
五十九　タイプライター、同部分品及附屬品
59.　Typewriter and parts and accessories thereof.
六十　謄寫器及同附屬品
60.　Copying machines and accessories thereof.
六十一　金錢登録機
61.　Cash-registers.
六十二　タイムスタンプ、タイムレコーダ及同附屬品
62.　Time-stamps, time-recorders and accessories thereof.
六十三　ミシン及同部分品竝ニミシン用針
63.　Sewing-machines, and parts and needles thereof.
六十四　幻燈機、實物投影機及同ケース
64.　Magic-lantern apparatuses, stereopticon apparatuses, and cases thereof.
六十五　安全剃刄
65.　Safty-razors.
六十六　カレンダー、繪葉書竝ニ觀賞用ノ寫眞及印刷物類
66.　Calenders, picture cards, ornamental photographs and printed matters.
六十七　齒磨
67.　Dentifrices.
六十八　バター、チーズ、クリーム及其ノ代用物竝ニジヤム
68.　Butter, cheese, cream, substitutes thereof and jams.
六十九　緑茶
69.　Green tea.
七十　酒類粕
70.　Brewers'grains.
七十一　食品加工料
71.　Materials for manufacturing food-stuffs.
七十二　ハム、ベーコン、ソーセージ其ノ他燻製ノ肉類及魚類
72.　Ham, bacon, sausages and other smoked meats and fish.
七十三　寒天
73.　Kanten (Japanese isinglass).
七十四　帽子、杖、鞭及傘
74.　Hats, caps, walking sticks, whips, umbrellas and parasols.
七十五　履物、同部分品及附屬品
75.　Footgear.
七十六　家具
76.　Furnitures.
七十七　メリヤス、レース、フエルト及同製品竝ニ組物
77.　Knitted goods, laces, felt and felt manufactures, and braids.
七十八　印章及印判類
78.　Seals and stamps.
丁類
Group D
七十九　事務用器具及事務用品
79.　Office appliances and articles for office work.
八十　電話機、電話交換機、同部分品及附屬品
80.　Telephones, telephone exchange apparatuses.
八十一　板硝子
81.　Plate glass.
八十二　敷物類
82.　Carpets and rugs.
八十三　紙及セロフアン
83.　Paper and cellophane.
八十四　靴塗料類
84.　Shoe polishes.
八十五　折箱、割箸、祝箸及爪楊枝類
85.　Chip-boxes, splittable chopsticks, festive copsticks and toothpicks.
八十六　滋養強壯劑及口中劑
86.　Tonics and stomatics.
八十七　防蟲劑、殺蟲劑及防臭劑
87.　Insectifuges, insecticides, and cleodorants.
八十八　調味料
88.　Seasonings.
八十九　罐、罎、壺其ノ他類似ノ容器（通常小賣ニ用ヒザル容器ヲ除ク）ニ入レタル食料品
89.　Food stuffs in cane, bottles, pots, or other similar receptacles (excepting those not ordinarily used for retail).
九十　海苔
90.　Lavers.
九十一　書畫及骨董
91.　Objects of art and curios.
九十二　靴
92.　Shoes.
第二種
Class II.
一　燐寸
1.　Matches.
二　飴、葡萄糖及麥芽糖
2.　Wheat-sugar, grape-sugar and malt-sugar.
三　サツカリン及ヅルチン
3.　Saccharine and dulcine.
四　蜂蜜
4.　Honey.
甲類ニ該當スル物品ニシテ乙類、丙類又ハ丁類ノ何レカニ該當スルモノハ之ヲ甲類トシ乙類ニ該當スル物品ニシテ丙類又ハ丁類ノ何レカニ該當スルモノハ之ヲ乙類トシ丙類ニ該當スル物品ニシテ丁類ニ該當スルモノハ之ヲ丙類トス
The same commodity coming under both Class I and Class II shall be included in Class II;a commodity in Group A which also comes under either Group B, C, or D shall be included in Group A. A commodity in Group B which also comes under either Group C or D shall be included in Group B:the same commodity coming under both Group C and Group D shall be included in Group C.
Article 2 shall be revised as follows:
第二條　物品税ノ税率左ノ如シ
　The rates of commodity tax shall be as follows:
第一種
Class I.
甲類　物品ノ價格百分ノ百
Group A　100% of price of commodity
乙類　物品ノ價格百分ノ六十
,, B　60% of price of commodity
丙類　物品ノ價格百分ノ四十
,, C　40% of price of commodity
丁類　物品ノ價格百分ノ二十
,, D　20% of price of commodity
第二種
Class II.
一　燐寸　千本ニ付　二十五錢
1.　Matches　25 sen　per 1,000 sticks
二　飴、葡萄糖及麥芽糖　百斤ニ付　二百圓
2.　Wheat-sugar,grape-sugar and malt sugar　200 yen　per 100 kin
三　サツカリン及ヅルチン　一瓩ニ付　八百圓
3.　Saccharine and dulcine　800 yen　per 1 kg.
四　蜂蜜　百斤ニ付　三百圓
4.　Honey　300 yen　per 100 kin
第一種第七十七號ニ掲グル物品中綿又ハステープルフアイバーノミヲ原料トスルメリヤス及同製品ニ付テハ前項ノ規定ニ拘ラズ其ノ價格ノ百分ノ十ノ税率ニ依ル
Of all commodities which come under Number 77 of Class I, the tax rate of the knitted goods made of cotton or of staple fiber (shall be 10% of their prices, regardless of the provision of the preceding paragraph.
第三條第一項を次のやうに改める。
Paragraph 1 of Article 3 shall be revised as follows:
前條ノ價格ハ製造場ヨリ移出スル時ノ物品ノ價格トス但シ第一種第九十一號ニ掲グル物品ニ付テハ小賣業者ノ販賣價格トシ保税地域ヨリ引取ラルル物品ニシテ引取人ヨリ税金ヲ徴收スルモノニ付テハ引取ノ際ニ於ケル價格トス
The prices of referred to in the preceding article shall be the prices at the time of taking out from the manufactories;however, as regards the commodities as prescribed in Number 91 of Class I the prices shall be the selling prices of retail dealers, and the commodities which are taken delivery of from bonded areas and are taxable on those who take delivery of them, the prices shall be the prices at the time of taking delivery of them.
第四條　物品税ハ製造場ヨリ移出セラレタル物品ノ價格又ハ數量ニ應ジ製造者ヨリ之ヲ徴收ス但シ第一種第九十一號ニ掲グル物品ニ付テハ販賣セラレタル物品ノ價格ニ應ジ小賣業者ヨリ之ヲ徴收シ保税地域ヨリ引取ラルル物品ニ付テハ命令ヲ以テ定ムル場合ヲ除クノ外引取ラレタル物品ノ價格又ハ數量ニ應ジ引取人ヨリ之ヲ徴收ス
Article 4　shall be revised as follows: The commodity tax shall be collected from the manufactures according to the prices or quantity of commodities which are taken out from the manufactories;however, as regards the commodities as prescribed in Number 91 of Class I, the tax shall be collected from the retail dealers, and the commodities which are taken delivery of from bonded areas, the tax shall be, except the case as prescribed by Ordinance, collected from those who take delivery according to the prices or quantities of commodities taken delivery of.
第五條中「第九號」を「第九十一號」に改める。
In Article 5, "Number 9" shall be revised as "Number 91."
第七條中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に、「第二種若ハ第三種」を「第一種若ハ第二種」に、「命令ヲ以テ定ムル第二種」を「命令ヲ以テ定ムル第一種」に改める。
In Article 7, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I," "Class II or III" shall be revised as "Class I or II," and "Class II as prescribed by Ordinance," shall be revised as "Class I as prescribed by Ordinance."
第八條第一項中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「販賣シタル物品ニ付其ノ品名毎ニ」を「販賣シタル物品ニ付」に、「第二種ノ物品」を「第一種ノ物品（第九十一號ニ掲グル物品ヲ除ク）」に、「第三種」を「第二種」に改め、同條第二項中「、第二種又ハ第三種」を「又ハ第二種」に改める。
In Paragraph 1 of Article 8, "Class I" shall be revised as "as prescribed in Number 91 of Class I," "a report of each kind of commodities they sold" shall be revised as "a report of commodities they sold," "Class II commodities" shall be revised "Class I commodities (excluding the commodities as prescribed in Number 91), and" Group 3 "shall be revised as" Group 2. " In Paragraph 2 of the same article," Class I, II or III "shall be revised as" Class I or II."
第九條第一項中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種ノ物品」を「第一種ノ物品（第九十一號ニ掲グル物品ヲ除ク）」に改め、同條第二項中「第三種」を「第二種」に改める。
In Paragraph 1 of Article 9, "Class I" shall be revised as "as prescribed in Number 91 of Class I" and "Class II commodities" shall be revised as "Class I commodities (excluding the commodities as prescribed in Number 91)." In Paragraph 2 of the same article, "Class III" shall be revised as "Class II."
第十條第一項中「第四條但書ノ場合ニ於テハ」を「保税地域ヨリ引取ラルル物品ニ付テハ」に改め、同條第二項中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Paragraph 1 of Article 10, "in the case as prescribed in the proviso of Article 4" shall be revised as "with respect to commodities which are taken delivery of from bonded areas," in Paragraph 2 of the same article, "Class II or III commodities (excluding the commodities as prescribed in Number 91 of Class I)."
第十一條第一項及び第十二條第一項第一號中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Paragraph 1 of Article 11 and in Number 1 of Paragraph of Article 12, "Class II or III commodities" shall be revised as "Class I or II commodities (excludiug the commodities as prescribed in Number 91 of Class I)."
第十五條中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Article 15, "Class I" shall be revised as "as prescribed in Number 91 of Class I," Class II or III commodities "shall be revised as" Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I.)"
第十六條第一項中「、第二種又ハ第三種」を「又ハ第二種」に改め、同條第二項中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Paragraph 1 of Article 16, "Class I, II or III" shall be revised as "Class I or II,"
第十六條ノ二第一項中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
in Paragraph 2 of the same article "Class I" shall he revised as "as prescribed in Number 91 of Class I" and "Class II or III commodities (excluding the commodities as prescribed in Number 91 of Class I)."
第十六條ノ三中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Article 16-3, "Class I" shall be revised as prescribed in Number 91 of Class I "and" Class II or III commodities "shall be revised as" Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I)."
第十七條中「、第二種又ハ第三種」を「又ハ第二種」に改める。
In Article 17 "Class I, II or III" shall be revised as "Class I or II."
第十九條第一項第二號中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改め、同條第二項中「第二種若ハ第三種」を「第一種若ハ第二種」に改める。
In Number 2 of Paragraph 1 of Article 19, "Class I" shall be revised as "as prescribed in Number 91 of Class I," "Class II or III Commodities (excluding the commodities as prescribed in Number 91 of Class I)" and in Paragraph 2 of the same article "Class II or III" shall be revised as "Class I or II."
第二十五條中「第二種ノ物品」を「第一種ノ物品（第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Article 25, "Class II commodities" shall be revised as "Class I commodities (excluding the commodities as prescribed in Number 91)."
第二十五條ノ二第一項中「第一種ノ」を「第一種第九十一號ニ掲グル」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（第一種第九十一號ニ掲グル物品ヲ除ク）」に改める。
In Paragraph 1 of Article 25-2 "Class I" shall be revised as "as prescribed in Number 91 of Class I," and "Class II or III commodities" shall be revised as "Class I or II commodities (Excluding the commodities as prescribed in Number 91 of Class I)."
第十七條　遊興飮食税法の一部を次のやうに改正する。
Article 17.　The Amusement Tax Law shall be partially revised as follows:
第二條第三項を削り、同條第四項中「及第三項」を削る。
Paragraph 3 of Article 2 shall be deleted. In Paragraph 4 of the same Article, "and Paragraph 3" shall be deleted.
第三條中「十圓」を「三十圓」に、「十二圓」を「十五圓」に、「二十圓」を「四十圓」に改める。
In Article 3, "10 yen" shall be revised as "30 yen," "12 yen" as "15 yen," "20 yen" as "40 yen."
第九條ノ二第一項中「、納税切符ノ使用」を削り、同條第三項中「シ又ハ納税切符ヲ使用」を削る。
In Paragraph 1 of Article 9-11, "using of the payment slip of the tax" and in Paragraph 3 of the same article, "or using the payment slip of the tax" shall be deleted.
第九條ノ三第一項中「及納税切符」を削り、同條第二項中「シ又ハ納税切符ヲ使用」を削り、同條第三項中「又ハ納税切符」を削る。
In Paragraph 1 of Article 9-3, "and the payment slip of the tax," in Paragraph 2 of the same Article, "or using the payment slip of the tax" and in Paragraph 3 of the same article "or the payment slip of the tax" shall be deleted.
第九條ノ四中「及納税切符」を削る。
In Article 9-4, "and the payment slip of the tax" shall be deleted.
第十二條第一項第四號中「又ハ納税切符」を削る。
第十五條ノ二中「若ハ納税切符」を削る。
In Article 15-2, "or the payment slip of the tax" shall be deleted.
第十八條　入場税法の一部を次のやうに改正する。
Article 18.　The Admission Tax Law shall be partially revised as follows:
第二條第二種第一號中「麻雀場」を「舞踏場、麻雀場」に改める。
In Number 1 of Paragraph 2 of Article 2 "Mah-jong rooms" shall be revised as "Dancinghalls and mah-jong rooms."
第十九條　骨牌税法の一部を次のやうに改正する。
Article 19.　The Playing Sets Tax Law shall be partially revised as follows:
第四條第一項中「二十圓」を「百圓」に、「三圓」を「十圓」に改め、同條第二項中「五十錢」を「二圓」に改める。
In Article 4, "20 yen" shall be revised as "100 yen," "3 yen" shall be revised as "10 yen" and "50 sen" shall be revised as "2 yen."
第二十條　印紙税法の一部を次のやうに改正する。
Article 20.　The Stamp Duties Law shall be partially revised as follows:
第四條第一項第一號乃至第五號を次のやうに改める。
Numbers 1-5 of Paragraph 1 of Article 4 shall be revised as follows:
一　不動産、鐵道財團、軌道財團、自動車交通事業財團又ハ船舶ノ所有權移轉ニ關スル證書
1.　Bonds concerning the transfer of ownership of real property, railroad foundation, roadbed foundation, foundation of auto-transportation business, or vessels.
二　消費貸借ニ關スル證書
2.　Bonds concerning loans of consumption.
三　請負ニ關スル證書
3.　Bonds concerning contract.
四　運送ニ關スル證書
4.　Bonds concerning transportation.
五　傭船契約書
5.　Charter-parties.
記載金高百圓以下ノモノ　十錢
In the case where the amount of the described sum not exceeding. 100 yen..........　10 sen
同五百圓以下ノモノ　五十錢
500 ,,..........　50 ,,
同千圓以下ノモノ　一圓
1,000 ,,..........　1 yen
同一萬圓以下ノモノ　五圓
10,000 ,,..........　5 ,,
同十萬圓以下ノモノ　十圓
100,000 ,,..........　10 ,,
同百萬圓以下ノモノ　五十圓
1,000,000 ,,..........　50 ,,
同百萬圓ヲ超ユルモノ　百圓
sum exceeding 1,000,000 ,,..........　100 ,,
記載金高ナキモノ　十錢
In the case where the amount of sum is not shown......................　10 sen
同項第七號中「三錢」を「十錢」に、同項第八號乃至第三十二號中「五錢」を「十錢」に、同項第三十三號中「十錢」を「二十錢」に、同項第三十四號中「一圓」を「二圓」に改める。
In Number 7 of the same Paragraph of the same Article, "3 sen" shall be revised as "10 sen," in Numbers 8-32, "5 sen" shall be revised as "10 sen," in Number 33, "10 sen" shall be revised as "20 sen" and in Number 34, "1 yen" shall be revised as "2 yen."
第五條第七號、第九號、第九號ノ三、第十二號、第十四號及び第二十五號中「十圓」を「五十圓」に改める。
In Numbers 7, 9, 9-II, 12, 14&25 of Article 5, "10 yen" shall be revised as "50 yen."
第六條ノ二中「五錢」を「十錢」に改める。
In Article 6-II, "5 sen" shall be revised as "10 sen."
第十一條中「五圓」を「十圓」に改める。
In Article 11, "5 yen" shall be revised as "10 yen."
第十二條中「二圓」を「十圓」に改める。
In Article 12, "2 yen" shall be revised as "10 yen."
第十三條中「四圓」を「十圓」に改める。
In Article 13, "4 yen" shall be revised as "10 yen."
第二十一條　狩獵法の一部を次のやうに改正する。
Article 21.　The Hunt-License Tax Law shall be partially revised as follows:
第八條第一項中「七十圓」を「二百圓」に、「二十圓」を「百五十圓」に、「四十圓」を「百二十圓」に、「十八圓」を「五十圓」に改める。
In Paragraph 1 of Article 8, "70 yen" shall be revised as "200 yen," "20 yen" shall be revised as "150 yen," "40 yen" shall be revised as "120 yen," and "18 yen" shall be revised as "50 yen."
第二十二條　關税法の一部を次のやに改正する。
Article 22.　The Customs Law shall be partially revised as follaws:
第十條中「、艙口申告書、船用品目録」を削る。
In Article 10, "a statement regarding the entrances to the hold, a list of articles for ship's use" shall be deleted.
第十二條　削除
Article 12　shall be deleted.
第十七條中「税關長ノ特許ヲ受クルニ非サレハ」を「豫メ税關ニ屆出ツルニ非サレハ」に改める。
In Article 17, "except with special permission of the Superintendent of Customs" shall be revised as "unless the previous notice is filed to the Customs."
第十八條第一項中「外國貿易船ハ」の下に「税關長ノ特許ヲ受クルニ非サレハ」を加へる。
In Paragrrph 1 of Article 18, "unless with special permission of the Superintendent of Customs" shall be added next to "Ships engaged in foreign trade."
第二十六條第一項中「税關長ノ特許ヲ受クヘシ」を「豫メ其ノ旨ヲ税關ニ屆出ツヘシ」に改める。
In Paragraph 1 of Article 26, "Special permission of the Superintendent of Customs must be obtained" shall be revised as "The notice concerning the matter shall previously be filed to the Customs."
第三十九條第一項中「開港間、保税地域間又ハ開港ト保税地域トノ間」を「開港、保税地域及税關官署所在地相互間」に改める。
In Paragraph 1 of Article 39, "between open ports, between bonded zones, or between an open port and a bonded zone" shall be revised as "between open ports, bonded zones and zones of the seat of Customs reciprocally."
第三十九條ノ二　削除
Article 39-II　shall be deleted.
第三十九條ノ五第一項中「又ハ保税地域」を「、保税地域又ハ税關官署所在地」に改め、但書を削る。
In Paragraph 1 of Article 39-V, "or to a bonded zone" shall be revised as "to a bonded zone or to a zone of the seat of a Customs," and the proviso of the same Paragraph shall be deleted.
第四十條　内國貨物ハ税關ニ申告シ其ノ免許ヲ受クルニ非サレハ外國貿易船ニ積載シ之ヲ運送スルコトヲ得ス
Article 40　shall be revised as follows: Domestic goods must not be transported by ships engaged in foreign trade, unless the notice is filed to a custom and its permission is obtained.
第四十五條中「第三十一條乃至第三十四條、第三十七條乃至第三十九條ノ五」を「第三十一條、第三十二條、第三十四條、第三十七條乃至第三十九條、第三十九條ノ三乃至第三十九條ノ五」に改める。
In Article 45, "Article 31 to 34, 37 to 39-V" shall be revised as "Article 31, 32, 34, 37 to 39, 39-III to 39-V."
第五十九條及第六十條　削除
Article 59, 60　shall be deleted.
第七十九條　削除
Article 79　shall be deleted.
第八十條中「第十三條、」の下に「第十七條、」を加へる。
In Article 80, "Article 17" shall be added to "Article 13."
第八十一條中「、第三十九條ノ二又ハ第四十條第二項」を「又ハ第四十條」に改める。
In Article 81, "Article 39-II or Paragraph 2 of Article 40" shall be revised as "or Article40."
第八十二條中「第七十七條乃至第八十一條」を「第七十七條、第七十八條、第八十條又ハ第八十一條」に改める。
In Article 82, "Article 77 to Article 81" shall be revised as "Article 72, 78, 80 or 81."
第九十八條　削除
Article 98　shall be deleted.
第二十三條　關税定率法の一部を次のやうに改正する。
Article 23.　The Customs Tariff Law shall be partially revised as follows:
第三條ノ二を削る。
Article 3-11 shall be deleted.
第七條第三號を次のやうに改める。
Numbers 3, 5 and Number 15 of Article 7 shall be revised as follows:
三　削除
3　shall be deleted.
同條第五號を次のやうに改める。
五　削除
5　shall be deleted.
同條第十五號を次のやうに改める。
十五　在外公館ヨリ送還シタル物品
15　Commodities sent back from the diplomatic establishment in a foreign country
第二十四條　保税倉庫法の一部を次のやうに改正する。
Article 24.　The Bonded Warehouse Law shall be partially revised as follows:
第四條　削除
Article 4　shall be deleted.
第二十五條　國税徴收法の一部を次のやうに改正する。
Article 25.　The National Tax Collection Law shall be partially revised as follows:
第四條ノ一第二號を次のやうに改める。
Number 2 of Article 4-1 shall be revised as follows:
二　府縣税其ノ他ノ公課ノ滯納ニ因リ滯納處分ヲ受クルトキ
2.　In case the payment of prefectural tax or other taxes is failed and an attachment for unpaid taxes is executed.
第二十六條　納税施設法の一部を次のやうに改正する。
Article 26.　The Law of Establishment for Tax-payment shall be partially revised as follows:
「第四章　租税ノ貯蓄納付」を「第四章　削除」に改める。
"Chapter 4, Payment of the tax through Saving" shall be revised as "Chapter 4 (deleted)"
第十七條乃至第二十五條　削除
Article 17 to Article 25　shall be deleted.
第二十六條及び第三十一條中「、納税準備預金及戰時納税貯蓄」を「及納税準備預金」に改める。
In Article 26 and Article 31 "the reserve money on deposit for tax-payment and the wartime saving for tax-payment" shall be revised as "and the reserve money on deposit for tax-payment."
第二十七條　國庫出納金端數計算法の一部を次のやうに改正する。
Article 27.　The Law for Calculation of Fraction of National Revenues and Expenditures shall be partially revised as follows:
第一條第二項を次のやうに改める。
命令ヲ以テ指定スル國税ノ收入金又ハ還付金ニシテ十錢未滿ノ端數アルトキハ其ノ端數ハ之ヲ切捨ツ
In the revenues or refunds of national taxes as prescribed by Ordinances, the fractional part of money not exceeding 10 sen shall be disregarded.
第二十八條　左の各號に掲げる法律は、これを廢止する。
Article 28.　The laws as shown in the following numbers shall be deleted.
一　臨時利得税法
1.　The Temporary Excess Profits Tax Law.
二　配當利子特別税法
2.　The Dividends and Interests Special Tax Law.
三　外貨債特別税法
3.　The Foreign Currency Securities Special Tax Law.
四　建築税法
4.　The Building Tax Law.
五　特別行爲税法
5.　The Special Acts Tax Law.
六　電氣瓦斯税法
6.　The Gas and Electricity Tax Law.
七　廣告税法
7.　The Advertisement Tax Law.
八　所得税法人税内外地關渉法
8.　The Law relating to the Adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and Other Areas of Japan.
九　戰時災害國税減免法
9.　The Law regarding Tax Abatement and Exemption in the Case of War Damage.
十　日滿國税徴收事務共助法
10.　The Law urging Co-Operation between Japan and Manchuria as to Collection of National Taxes.
十一　昭和十二年法律第九十四號（今次の戰爭のため從軍した軍人及び軍屬に對する租税の減免、徴收猶豫等に關する法律）
11.　The Law No.94, 1937 (Law concerning the abatement and the exemption and the postponement of collection of taxes on enlisted men and civilians in military service of the recent war).
十二　昭和十七年法律第七十四號（所得税等の日滿二重課税防止に關する法律）
12.　The Law No.74, 1942 (Law concerning the prevention of double taxation between Japan and Manchuria).
十三　昭和十八年法律第七十二號（輸出物品に對する内國税免除又は交付金交付の停止等に關する法律）
13.　The Law No.72, 1943 (Law concerning the suspension of tax-exemption and payment of subsidies in respect of export goods and others).
附　則
Supplementary Provision:
第二十九條　この法律施行の期日は、各規定について、勅令でこれを定める。
Article 29.　The date of enforcement of the present Law shall be prescribed by Imperial Ordinances in respect to each provision.
第三十條　不動産所得、乙種の配當利子所得、甲種及び乙種の事業所得、乙種の勤勞所得、山林の所得、乙種の退職所得竝びに個人の總所得に對する所得税については、第六項に規定するものを除く外、昭和二十一年分から、改正後の所得税法の規定を適用する。但し、同法第五條第二項、第十二條第一項、第三項及び第四項、第二十九條竝びに第三十條第一項、第三項及び第四項の改正規定は、昭和二十二年分から、これを適用する。
Article 30.　The regulations of the revised income tax law shall be applied from the fiscal year of 1946, in respect to the taxation of real estats income, Class B dividends and interests income, Class A and B business income Class B earned income, forests income, Class B retirement income and gross individual income except provision in Paragraph 6,However, the revised provisions of Paragraph 2 of Art.5, Paragraph 1, 3 and 4 of Article 12, Art.29 and Paragraph 1, 3, and 4 of Art.30 shall be applied from the fiscal year of 1947.
讓渡所得に對する分類所得税については、改正後の所得税法第十二條第六項の規定により命令で定める日以後の讓渡に因る所得に對して、改正後の同法の規定を適用する。
In respect to classified tax imposable on the income from transfer of property, the revised provisions shall be applied to the income from the transfer occurred after the date as prescribed by Ordinance according Paragraph 6 of Article 12 of the revised tax law.
從前の所得税法第十二條第二項及び第三十條第二項の規定は、甲種の事業所得又は個人の總所得に對する昭和二十一年分以後の所得税について、なほその效力を有する。
Provisions of Paragraph 2 of Art.12 and Paragraph 2 of Article 30 of the old income Law shall be still effective with respect to the income tax from the fiscal year of 1946, imposable on the Class A business income or on the individual gross income.
法人から受ける利益若しくは利息の配當又は剩餘金の分配については、昭和二十二年分に限り、所得税法第十二條第一項第三號及び第三十條第一項第五號中「前年中」とあるのは、「昭和二十一年三月一日ヨリ同年十二月三十一日迄」と讀み替へるものとする。
In respect to the dividends of profits or interests and the distribution of surplus fund obtained from a juridical person, "during the preceding year" as mentioned in No.3 of Paragraph 1 of Art.17 and No.5 of Para.1 of Article 30 of the income Tax Law, shall read, "from March 1st 1946 to December 31st of the same year," with regard to the income of the fiscal year of 1947 only.
不動産所得、乙種の配當利子所得、甲種の事業所得及び乙種の事業所得、乙種の勤勞所得、山林の所得、乙種の退職所得及び個人の總所得に對する昭和二十年分以前の所得税及び第一條の規定施行前に課した又は課すべきであつた甲種の配當利子所得、丙種の事業所得、甲種の勤勞所得、甲種の退職所得及び清算取引所得に對する分類所得税竝びに所得税法第百六條第一項の規定により支拂の際賦課することを得べき綜合所得税については、なほ從前の例による。
In respect to the income taxes of the fiscal year of 1945 or before as imposed on the real estate income, Class B dividends and interests income, Class A and B business income, Class B earned income, forests income, Class B retirement income and gross individual income, in respect to the classified income taxes imposed or imposable, before enforcement of the provisions of Article 1, on the Class A dividends and interests income, Class C business income, Class A earned income, Class A retirement income and stock liquidation exchange income, and in respect to the sur-tax as imposable at the time of payment in accordance with the provision of Paragraph 1 of Article 106 of the Income Tax Law, It shall still conform to the instances of the old Law.
乙種の配當利子所得、甲種の事業所得、乙種の勤勞所得及び個人の總所得に對する昭和二十一年分の所得税については、なほ從前の所得税法第十一條第一號、第十二條第一項、第三項及び第四項、第二十九條竝びに第三十條第一項、第三項及び第四項の例による。
As to the income taxes of the fiscal year of 1946 as imposable on the Class B dividends and interests income, Class A business income, Class B earned income and gross individual income, it shall still comform to the instances of number 1 of Article 11, Paragraph 1, Paragraph 3 and Paragraph 4 of Article 12, Article 29 and Paragraph 1, Paragraph 3 Paragraph 4 of Article 30 of the old Income Tax Law.
昭和二十一年九月一日から同年十二月三十一日までに支給を受ける甲種の勤勞所得に對する分類所得税については、所得税法第二十四條第一項の規定にかかはらず、同年八月一日現在の扶養家族數により、同項の規定により算出した金額を、分類所得税額から控除する。
As to the classified income taxes imposable on class A earned income which is payable from Sept 1, 1946 to Dec.3 of the same year, the amounts as computed from the number of the dependents on the rolls at Aug.1 of the same year in accordance with the provisions of Paragraph 1 of Article 24 of the Income Tax Law, shall be deducted from the amounts of the classified income taxes, the provisions of the same paragraph.
昭和二十一年分の分類所得税及び綜合所得税に限り、所得税法第七十三條第一項中「其ノ年八月一日ヨリ三十一日限」とあるのは、「昭和二十一年九月一日ヨリ三十日限」と讀み替へるものとする。
"From Aug.1 to not later than 31 of the same year" as discribed in Paragraph 1 of Article 73 of the income tax law, shall read "from Sept.1 to not later than 30, 1946 respecting only the classified tax and surtax of the fiscal year of 1946."
昭和二十一年九月に任期の終了する所得調査委員及び所得審査委員竝びに補缺員の任期は、昭和二十二年九月まで、これを延長する。
The term of service of the income investigation committees, income deliberation committees, and their subs ending in Sept.1946, shall be prolonged till Sept.30, 1946.
第三十一條　各事業年度の普通所得、超過所得及び資本に對する法人税については、昭和二十一年四月一日以後に終了する事業年度分から、清算所得に對する法人税については、同日以後の解散又は合併に因る分から、改正後の法人税法の規定を適用する。
Article 31.　In respect to the corporation tax towards the normal income, excess income and the capital of each accounting period of a corporation, the revised corporation tax law shall apply from the period ending on or after April 1st, 1946, and in respect to the same tax towards the liquidation income, the said law shall apply only to those issued from the dissolution or amalgamation on or after the same date.
從前の法人税法第四條第二項及び第九條第二項の規定は、昭和二十一年四月一日以後に終了する各事業年度分の普通所得及び超過所得に對する法人税について、なほその效力を有する。
The provisions of Para.2 of Art.4 and Para.2 of Art.9 of the old corporation tax law shall still be effective in respect to the corporation tax on the normal income and excess income of each accounting period ending on or after April 1st, 1946.
昭和二十一年三月三十一日以前に終了した各事業年度の所得及び資本に對する法人税竝びに同日以前の解散又は合併に因る清算所得に對する法人税については、なほ從前の例による。
In respect to the corporation tax towards the income and capital of each accounting period ending on or before March 31st, 1946 and in respect to the same tax towards the liquidation income due to dissolution or amalgamation which takes place on or before the same date, it shall still conform to the instances of the old law.
第三十二條　各事業年度の剩餘金に對する特別法人税については、昭和二十一年四月一日以後に終了する事業年度分から、清算剩餘金に對する特別法人税については、同日以後の解散又は合併に因る分から、改正後の特別法人税法の規定を適用する。
Article 32.　In respect to the special corporation tax towards the surplus fund of each accounting period, the revised special corporation tax law whall apply from the accounting period ending on or after April 1st, 1946, and in respect the to same tax towards the surplus fund of liquidation, the said law shall apply with regard to those issued from the dissolution and amalgamation as occurred on or after the same date.
昭和二十一年三月三十一日以前に終了した各事業年度の剩餘金に對する特別法人税及び同日以前の解散又は合併に因る清算剩餘金に對する特別法人税については、なほ從前の例による。
In respect to the special corporation tax towards the surplus fund of each accounting period ending on or before March 31st, 1946 and the surplus fund of liquidation due to the dissolution or amalgamation as occurred on or before the said date it shall still conform to the instances of the old Law.
第三十三條　法人の各事業年度の純益に對する營業税については、昭和二十一年四月一日以後に終了する事業年度分から、清算純益に對する營業税については、同日以後における解散又は合併に因る分から、個人の營業税については、昭和二十一年分から、改正後の營業税法の規定を適用する。但し、個人の營業税については、營業税法第十條第三項、第四項及び第十二條第二項の改正規定は、昭和二十二年分から、これを適用する。
Article 33.　The provisions of the revised business tax Law shall apply from Apr.1st, 1946 in respect of the business tax as imposible on the net profits of corporations in each business year, and to that issued from the liquidation or amalgamation on or after the same date in respect of the business tax as imposible on the liquidation net profits, and from 1946 in respect of the individual business tax.However the revised provisions of Para.3 and Para.4 of Art.10 and Para.2 of Art.12 of the Business Tax Law, shall apply in respect of individual business tax, to the income of the business year of 1947.
從前の營業税法第四條第二項、第七條第六項及び第十條第二項の規定は、法人の昭和二十一年四月一日以後に終了する各事業年度分の營業税及び個人の昭和二十一年分以後の營業税について、なほその效力を有する。
As to the corporation business tax of in each business year ending on or after Apr.1st, 1946 and in respect to the individual business tax starting in or after the business year of 1946, the provisions of Para.2 of Art.4, Para.6 of Art.7 and Para.2 of Art.10 of the old Business Tax Law shall still be effective.
法人の昭和二十一年三月三十一日以前に終了した各事業年度の純益及び同日以前の解散又は合併に因る清算純益に對する營業税竝びに個人の昭和二十年分以前の營業税については、なほ從前の例による。
In respect to the corporation business tax imposable on the net profits in each business year ending on or after Mar.31st, 1946 and on the liguidation net profits issued from the dissolution or amalgamation on or before the same date, and individual business taxes in or before the business year of 1945, it shall still conform to the instances of the old Law.
第三十四條　地租法第十條の改正規定は、昭和二十一年分の地租から、これを適用する。
Article 34.　The revised provisions of Article 10 of the land tax law shall apply effect to the land tax in and after the fiscal year of 1946.
昭和二十年分以前の地租については、なほ從前の例による。
In respect to the land tax in or before the fiscal year of 1945 it shall still conform to the instances of the old Law.
第三十五條　家屋税法第七條の改正規定は、昭和二十二年分の家屋税から、これを適用する。
Article 35.　The revised provisions of Article 7 the house tax law shall apply to the house tax in and after the fiscal year of 1947.
昭和二十一年分以前の家屋税については、なほ從前の例による。
As to the house tax of in or before 1946, it shall still conform to the instances of the old Law.
第三十六條　第七條の規定施行前開始した相續に關する相續税については、なほ從前の例による。但し、昭和二十一年七月一日以後に隱居に因り開始した家督相續又は同日以後になした相續税法第二十三條第一項に規定する贈與については、これらの課税價格が百萬圓を超える場合に限り、同法第八條の改正規定を適用する。
Article 36.　In respect to the inheritance tax concerning the inheritance occurred before the enforcement of Article 7 of the present Law, it shall conform to the instances of the old inheritance tax law.However, in respect to the household inheritance due to "Inkyo" occurred on or after July 1st, 1946 or donation as prescribed under Paragraph 1 of Article 23 of the Inheritance Tax Law, and occurred on or after the same date, the revised provisions of the Article 8 of the same Law shall apply only when the taxable amount is exceeding 1,000,000 yen.
第三十七條　鑛區税法第二條の改正規定は、昭和二十二年分の鑛區税から、これを適用する。
Article 37.　The revised provisions of Article 2 of the Mining Tax Law, shall apply in respect to mining tax of the fiscal year of 1947.
昭和二十一年分以前の鑛區税については、なほ從前の例による。
In respect to the mining tax of the fiscal year of 1945 or before, it shall still conform to the instances of the old Law.
第三十八條　有價證券移轉税は、第九條の規定施行の日の前日までは、昭和二十年勅令第四百二十三號廢止の日以後においても、これを課しない。
Article 38.　The securities transfer tax shall not apply until the day before the date of the enforcement of Article 7 even on or after the abolishment of Ordinance No.423 of 1945.
昭和二十年八月一日から第九條の規定施行の日の前日までの間に、有價證券仲買人の業を開始した者又はその營業を廢止した者は、同條の規定施行の日から一箇月以内に、政府に申告しなければならない。
A person who begins or abolishes securities transfer business during the period from Aug.1, 1945 to the day before the date of the enforcement of Article 9, shall report the effect to the Government within a month from the date of the enforcement of the same Article.
第九條の規定施行前に課した又は課すべきであつた有價證券移轉税については、なほ從前の例による。
In respect to securities transfer tax imposed or imposable before the enforcement of Article 9, it shall still conform to the instances of the old Law.
第三十九條　
Article 39.　
恩給金庫法第四十一條、庶民金庫法第二十六條、國民更生金庫法第二十六條、住宅營團法第二十七條、帝都高速度交通營團法第三十條、農地開發法第三十一條、産業設備營團法第二十九條、戰時金融金庫法第二十六條、南方開發金庫法第二十七條及び國民醫療法第六十一條中「及有價證券移轉税法」を削る。
"And the securities transfer tax" as refered to in Article 41 of the Pension Bank Law, Article 26 of the Peoples Bank Law, Article 26 of the National Recovery Bank Law, Article 27 of the House Construction Corporation Law, Article 30 of the Metropolitan High Speed Transportation Corporation Law, Article 31 of the Farm Land Exploitation Law, Article 29 of the Industrial Equipment Corporation Law, Article 26 of the Wartime Financing Bank Law, Article 27 of the South Seas Development Bank Law and Article 61 of the National Medical Treatment Law, shall be deleted.
第四十條　當分の間、他の法令中登録税の税率の特例を定めてゐる場合において、法人の設立、資本の増加又は株金拂込について、税率が「千分ノ一」と定められてゐるときは「千分ノ一・五」、「千分ノ五」と定められてゐるときは「千分ノ六」と讀み替へ、不動産又は船舶の取得について、税率が「千分ノ一」と定められてゐるときは「千分ノ一・五」、「千分ノ三」と定められてゐるときは「千分ノ四」と讀め替へるものとする。
Article 40.　When the exception of tax rate of the registration tax is prescribed in the other Laws, in respect to the establishment of corporation, to the increase of capitals or to the paying up of shares, the provided rate of "0.1%" shall read temporarily "0.15%," and "0.5%" shall read the same "0.6%," and in respect to the acquisition of real estate or of vessels, the provided rate of "0.1%," shall read temporarily "0.15%" and "0.3%" shall read the same "0.4%."
第十條の規定施行前に課した又は課すべきであつた登録税については、なほ從前の例による。
As to the registration tax imposed or imposable before the enforecement or the provisions of Art.10, it shall still conform to the instances of the old Law.
第四十一條　第十一條の規定施行前に課した又は課すべきであつた酒税については、なほ從前の例による。
Article 41.　In respect to the liquors tax imposed or imposable before the date of the enforcement of the provisions of Art.11, it shall still conform to the instances of the old Law.
第十一條の規定施行の際、製造場又は保税地域以外の場所で、酒類の製造者又は販賣業者が、各種類を通じて、合計四斗以上の酒類を所持する場合及びその所持する酒類が、合計四斗に滿たない場合でも、命令で定める酒類が、合計一斗以上である場合においては、その場所を製造場、その所持者を製造者とみなして、その所持する酒類に對し酒税を課する。この場合においては、第十一條の規定施行の日に、その酒類を製造場から移出したものとみなし、改正後の酒税法第二十七條、第二十七條ノ二又は第八十三條の規定により算出した税額と從前の規定により算出した税額との差額を、その税額として、命令の定めるところにより徴收する。
In case a manufacturer or a retailer of liquors possesses liquors the total amount of which exceeding 4 "To" in every kind at the manufacturies or at the place other than bonded areas, and in case the amount of liquors not exceeding 4 "To" in total but the total amount of liquors which is prescribed by Ordinance exceeding 1 "To," at the time of the enforcement of the provisions Art.11, the said place is deemed to be the manufactory and the possessor to be a manufacturer, and the liquor tax shall be imposed upon the said liquors.In this case, the said liquors shall be deemed to have been taken out of the manufactory at the date of the enforcement of the provisions of Art.11 and the amount of difference between the amount of the tax as computed in accordance with the provisions of Art.27, Art.27-II or Art.83 of the revised Liquors Tax Law, and the amount of the tax as computed in accordance with the old provisions, shall be collected as the amount of the tax comforming to the prescription of Ordinance.
前項の製造者又は販賣業者は、その所持する酒類の種類、級別及びアルコール分の異なるごとに數量、價格及び貯藏の場所を、第十一條の規定施行後一箇月以内に、政府に申告しなければならない。
The manufacturer or retailer as mentioned above shall report, to the Government, the quantities, prices and hoarding places of the liquors possessed in every kind, in every class and in every content rate of alcohol, within a month after the enforcement of the provisions of Article 11.
第十一條の規定施行の際、製造場に現存する酒類で、戻入又は移入したものについては、酒税法第三十八條第一項の規定にかかはらず、これを移出した時に酒税を徴收する。この場合においては、第二項後段に定める税額を、その税額とする。
In case liquors which exist at the manufactories at the time of enforcement of the provision of Article 11, have been brought back into or transferred into, the liquor tax shall be collected at the time of beeing taken outof, regardless of the provisions of Paragraph 1 of Article 38 of the Liquors Tax Law.In this case, the amount of the tax shall be the amount of the tax as prescribed in the later half of paragraph.
第四十二條　第十三條の規定施行前に課した又は課すべきであつた清涼飮料税については、なほ從前の例による。
Article 42.　As to the cooling beverages tax imposed or imposable before the enforcement of the provisions of Article 13, it shall still conform to the instances of the old Law.
第十三條の規定施行の際、製造場以外の場所で、同一人が、第一種又は第二種を通じて、合計一石以上の清涼飮料を所持する場合においては、その場所を製造場、その所持者を製造者とみなし、清涼飮料税を課する。この場合においては、第十三條の規定施行の日に、その清涼飮料を、製造場外に移出したものとみなし、第一種の清涼飮料については、一石について二百五十圓、第二種の清涼飮料については、一石について三百九十圓の割合により算出した金額を、その税額として、命令の定めるところにより徴收する。
In case a person possesses cooling beverages the total amount of which exceeding 1 "Koku" throughout Class 1 and Class 2, at the time of the enforcement of the provisions of Article 13, the place is deemed to be the manufactory and the possessor to be a manufacturer, and the cooling beverages tax shall be imposed thereupon.In this case, the said cooling beverages are deemed to have been taken out of the manufactory at the date of the enforcement of the provisions of Article 13, and the amount as computed 250 yen per 1 "Koku" in respect of the class 1 cooling beverages, and 390 yen per 1 "Koku" in respect of the Class 2 cooling beverages, shall be collected as the amount of the tax, conforming to the prescription of Ordinance.
前項の清涼飮料の所持者は、その所持する清涼飮料の種別、數量及び貯藏の場所を、第十三條の規定施行後一箇月以内に、政府に申告しなければならない。
The possessor of cooling beverages as mentioned above, shall report, to the Government within a month after the enforcement of the provisions of Article 13, the kinds, quantities and the hoarding places of the cooling beverages.
第四十三條　第十四條の規定施行前に課した又は課すべきであつた砂糖消費税又は砂糖特別消費税については、なほ從前の例による。
Article 43.　As to the sugar excise or special sugar excise imposed or imposable before the enforcement of the provisions of Article 14, it shall still conform to the instances of the old Law.
第十四條の規定施行後一箇月以内に輸出した菓子、糖果その他命令で定める物品に對する砂糖消費税法第十二條ノ二の規定による交付金については、なほ從前の例による。
As to the subsidies in accordance with the provision of Article 12-II of the Sugar Excise Law, for cakes, sweetmeats and other commodities as prescribed by Ordinance, which were exported within a month after the date of the enforcement of Article 14, it shall still conform to the instances of the old Law.
從前の砂糖消費税法第三條の税率により消費税を課せられた砂糖、糖蜜又は糖水を原料として製造した砂糖（第三種の砂糖を除く。）、糖蜜又は糖水で、第十四條の規定施行後製造場から引き取られるものについては、同法第十二條の規定にかかはらず、消費税を徴收する。この場合においては、改正後の同法第三條の税率により算出した金額と從前の同條の税率により算出した金額との差額を、その税額とする。
As to the sugar (excluding Class III sugar) molasses or sugar water made from the sugar, molasses or sugar water, which have been imposed the excise according to the tax rates as prescribed in Article 3 of the old Sugar Excise Law, and which were taken delivery of from the manufactories after the date of the enforcement of Article 14, the excise shall be collected, notwithstanding the provisions of Article 12 of the said Law. in this case, the amount of the tax shall be the amount of difference between the amount as computed according to the tax rates as prescribed in Article 3 of the revised Law, and the amount as computed according to those as prescribed in the same article of the old Law.
從前の砂糖消費税法第三條の税率により消費税を課せられた第二種乙の砂糖を以て製造した第三種の砂糖で、第十四條の規定施行後製造場から引き取られるものについては、改正後の同法第三條中「八十五圓」とあるのは、「四百四十一圓八十錢」と讀み替へ、「百二十圓」とあるのは、「四百六十二圓五十錢」と讀み替へるものとする。
As to Class III sugar made of Class II-B sugar which has been imposed the excise according to the tax rates as prescribed in Article 3 of the old Sugar Excise Law, and which was taken delivery of from the manufactories after the date of the enforcement of Article 14, "85 yen" in Article 3 of the revised Law, shall read "441 yen 80 sen" and "120 yen" shall read "462 yen 50 sen."
第十四條の規定施行の際、製造場又は保税地域以外の場所で、同一人が、各種類を通じて、合計三百斤以上の砂糖、糖蜜又は糖水を所持する場合においては、その者が、同條の規定施行の日に、これを製造場から引き取つたものとみなし、消費税を課する。この場合においては、改正後の砂糖消費税法第三條の税率により算出した金額と從前の同條の税率により算出した金額との差額（第三種の砂糖については、氷砂糖は百斤について四百三十八圓、その他のものは百斤について四百五十七圓の割合により算出した金額）を、その税額として、命令の定めるところにより徴收する。但し、從前の砂糖消費税法により特別消費税を課せられた砂糖、糖蜜又は糖水を所持する場合においては、その課せられた税額に相當する金額を控除した金額を、その税額とする。
In case a person possesses, at the time of the enforcement of the provisions of Article 14, sugar, molasses or sugar water the total amount of which exceeding 300 "kin" in every kind at the manufactory or the place other than bonded areas, the possessor, shall be deemed to have taken delivery of them from the manufactory at the date of the enforcement of the provisions of the said article, and the excise shall be imposed thereupon. In this case, the amount of the tax shall be the amount of difference with regard to the Class III sugar, the amount as computed at the rate of 438 yen per 100 kin in respect of crystallized sugar, and 457 yen per 100 kin in respect of others) between the amount as computed according to the tax rates as prescribed in Article 3 of the revised Sugar Excise Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law, and it shall be collected as prescribed by Ordinance.However, in case a person possesses sugar molasses or sugar water which were imposed the special excise in accordance with the old sugar Excise Law, the amount of the tax shall be the amount from which is deducted the amount corresponding to the amount of the tax imposed.
前項の砂糖、糖蜜又は糖水の所持者は、その所持する砂糖、糖蜜又は糖水の種別、數量及び貯藏の場所を、第十四條の規定施行後一箇月以内に、政府に申告しなければならない。
The possessor of sugar, molasses or sugar water, as mentioned in the preceding paragraph, shall report to the Government, within a month after the date of the enforcement of the provisions of Article 14, the kinds, quantities and hoarding places of the sugar, molasses or sugar water possessed.
第四十四條　第十五條の規定施行前に課した又は課すべきであつた織物消費税については、なほ從前の例による。
Article 44.　As to textile excise imposed or imposable before the date of the enforcement of the provisions of Article 15, it shall conform to the old Law.
從前の織物消費税法第二條の税率により消費税を課せられた織物で、第十五條の規定施行後製造場から引き取られるものについては、同法第八條の規定にかかはらず、消費税を徴收する。この場合においては、改正後の同法第二條の税率により算出した金額と從前の同條の税率により算出した金額との差額を、その税額とする。
As to textiles which have been imposed the textile excise in accordance with the tax rates as rescribed in Article 2 of the old Textile Excise Law, and which are taken delivery of from the manufactories after the date of the enforcement of the provisions of Article 15, the excise shall be imposed thereupon, regardless of the provisions of Article 8 of the same Law.In this case, the amount of tax shall be the amount of differance between the amount as computed according to the tax rates as preseribed in Article 2 of the revised new Law, and the amount as computed according to the tax rates as prescribed in the same article of the old Law.
第十五條の規定施行の際、製造場又は保税地域以外の場所で、織物又は織物を原料とする製品（以下織物製品といふ。）の製造者若しくは販賣者又は命令で定める者が、總價格一萬圓以上の織物又は織物製品（從前の物品税法により物品税を課せられたものを除く。）を所持する場合においては、その者が、同條の規定施行の日に、これを製造場から引き取つたものとみなし、消費税を課する。この場合においては、改正後の織物消費税法第二條の税率により算出した金額と從前の同條の税率により算出した金額との差額を、その税額として、命令の定めるところにより徴收する。
In case a manufacturer or a reteiler of textiles or commodities made of textiles (herinafter called textile goods), or another person as prescribed by Ordinance, possesses, at the time of the enforcement of the provisions of Article 15, textiles or textile goods (excluding such commodities as imposed the commodity tax in accordance with the old commodity Tax Law) the total price amount of which exceeding 10,000 yen, at the places other then manufactories or bonded areas, the possessor shall be deemed to have taken delivery of the said commodities from the manufactories, at the date of the enforcement of the provisions of the same article, and the excise shall be imposed thereupon. In this case, the amount of the tax shall be the amount of difference between the amount as computed according to the tax rates as prescribed in Article 2 of the revised Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law it shall be collected in accordance with the Ordinance.
前項の織物又は織物製品中、命令で定めるものについては、同項の規定にかかはらず、命令の定めるところにより、その織物又は織物製品を、その貯藏の場所から引き取る時に、その消費税を徴收することができる。
As regards the textiles or textile goods which are prescribed in the preceding paragraph and which are prescribed by Ordinance, the excise may be collected, in accordance with the prescriptions of, Ordinate, at the time when the taxtiles and the textile goods are taken delivery of from the hoarding places, notwithstanding the provisions of the said paragraph.
第三項の製造者若しくは販賣者又は命令で定める者は、その所持する織物又は織物製品の種類、數量、價格及び貯藏の場所を、第十五條の規定施行後一箇月以内に、政府に申告しなければならない。
A manufacturer, retailer as prescribed in Paragraph III, or other person as prescribed by Ordinance, shall report, to the Government within a month after the date of the enforcement of the provisions of Article 13, the kinds, quantities, prices or the hoarding places of the textile or textile goods possessed.
從前の物品税法第一條第一種第二十五號に掲げる物品の小賣業者から、第三項の規定により消費税を徴收する場合においては、その物品の小賣業者の組織する團體（その組織する團體を含む。）について、從前の同法第二十五條ノ二乃至第二十五條ノ七の規定を準用する。
In case the excise is collected, in accordance with the provisions of Paragraph 3, from the retailer of the commodities which have come under number 25 of class I of Article 1 of the old Commodities Tax Law, the provisions of Article 25-II to 25-VII of the old Commodities Tax Law, shall apply to the associations organized by the retailers of the said commodities (including the associations organized by the said associations).
第四十五條　第十六條の規定施行前に課した又は課すべきであつた物品税については、なほ從前の例による。
Article 45.　As to the commodities tax imposed or imposable before the date of the enforcement of the provisions of Article 16, it shall conform to the old Law.
第十六條の規定施行後一箇月以内に輸出した菓子、糖果その他命令で定める物品に對する物品税法第十四條の規定による交付金については、なほ從前の例による。
As to cakes, sweeteats and other commodities as prescribed by ordinance which was exported within a month after the date of enforcement of the provisions of Article 16, the subsidies as prescribed in the provisions of Article 14 of the Commodities Tax Law, it shall still conform to the instances of the old Law.
第十六條の規定施行前から、引き續いて、從前の物品税法第一條に掲げる第一種の物品で、改正後の同條に掲げるもの（第九十一號に掲げる物品を除く。）又はヅルチンを製造する者が、第十六條の規定施行後一箇月以内に、その旨を政府に申告するときは、同條の規定施行の日に、同法第十五條の規定により、申告したものとみなす。
When a person who produces continuously, before the date of the enforcement of the provisions of Article 16, such commodities which come under class I of Article 1 of the old Commodities Tax Law, and which come under the same article of the revised Law (excluding such commodities which come under Number 91) or dulcine, reports the effect to the Government within a month after the date of the enforcement of the provisions of Article 16, he shall be deemed to have report the effect, at the date of the enforcement of the provisions of the same article in accordance with the provisions of Article 15 of the same Law.
第十六條の規定施行の際、製造場又は保税地域以外の場所で、改正後の物品税法第一條に掲げる第一種若しくは第二種の物品（第一種第九十一號に掲げる物品を除く。）の製造者若しくは販賣者又は命令で定める者が、次の各號の一に該當する物品を所持する場合においては、その場所を製造場、その所持者を製造者とみなし、物品税を課する。この場合においては、同條の規定施行の日に、その物品を、製造場外に移出したものとみなし、命令の定めるところにより、その物品税を徴收する。但し、從前の規定により物品税を課せられた物品については、その課せられた税額に相當する金額を控除した金額を、その税額とする。
In case a manufacturer or a retailer of Class I or II commodities (excluding such commodities as prescribed in Number 91 of Class I) as prescribed in Article 1 of the revised Commodities Tax Law, or other person as prescribed by Ordinance, possesses, at the time of the enforcement of the provisions of Article 16, commodities corresponding to one of the under-mentioned number at the places other than manufactories or bonded areas, the said places shall be deemed the manufactories and the possessor shall be deemed the manufacturer, and the commodities tax shall be imposed thereupon. In this case, the said commodities shall be deemed to have been taken out of the manufactories at the date of the enforcement of the provisions of the same article, and the Commodity Tax shall be collected as prescribed by Ordinance.However, as regards the commodities which have been imposed the commodities tax, in accordance with the old provisions the amount of the tax shall be the amount deducted by the amount corresponding to the amount of the tax imposed theseupon.
一　改正後の物品税法第一條に掲げる第一種の物品（從前の同法第一條に掲げる第二種の物品を除く。）で、總價格一萬圓以上のもの
1.　Class I commodities as prescribed in Article 1 of the revised Commodities Tax Law (excluding Class II commodities as prescribed in Article 1 of the old Commodities Tax Law), the total amount of which exceeding 10,000 yen.
二　飴、葡萄糖又は麥芽糖で、合計五百斤以上のもの
2.　Wheat-sugar, grape-sugar or malt-sugar, the total amount of which exceeding 500 kin.
三　サツカリン又はヅルチンで、合計二瓩以上のもの
3.　Saccharine or dulcine, the total amount of which exceeding 2 kg.
四　三百斤以上の蜂蜜
4.　Honey exceeding 300 kin.
前項の物品中、改正後の物品税法第十二條第一項の規定又は第十三條第一項の規定に該當するものについては、前項の規定にかかはらず、命令の定めるところにより、その物品税を徴收しないことができる。
As to the commodities corresponding to the provisions of Paragraph 1 of Article 12, or of Paragraph 1 of Article 13 of the Commodities Tax Law, the commodity tax may not be imposed, as prescribed by Ordinance, ragardless of the provisions of the preceding paragraph.
第四項の物品中、命令で定めるものについては、同項の規定にかかはらず、命令の定めるところにより、その物品を、その貯藏の場所から移出する時に、その物品税を徴收することができる。
As regards the commodities as prescribed in Paragraph 4 and which is prescribed by Ordinance, the commodity tax may be imposed, as prescribed by Ordinance, at the time when the said commodities are taken out of the hoarding place, regardless of the provision of the same paragraph.
第四項の製造者若しくは販賣者又は命令で定める者は、同項第一號の物品については、その品名ごとに數量、價格及び貯藏の場所を、同項第二號乃至第四號の物品については、その品名ごとに數量及び貯藏の場所を、第十六條の規定施行後一箇月以内に、政府に申告しなければならない。
The manufacturer, retailer as prescribed in Paragraph 4 or other person as prescribed by Ordinance, shall file to the Government within a month after the date of the enforcement the provisions of Article 16, as regards the commodities prescribed in Number 1 of the same paragraph, the quantities prices and hoarding places in every kind of commodities, and as regards the commodities prescribed in Numbers 2 to 4 of the same paragraph the quantities and hoarding places in, every kind of commodities.
從前の物品税法第一條に掲げる第一種の物品（第九號に掲げる物品を除く。）の小賣業者から、第四項の規定により物品税を徴收する場合においては、その物品の小賣業者の組織する團體（その組織する團體を含む。）について、從前の同法第二十五條ノ二乃至第二十五條ノ七の規定を準用する。
In case the excise is collected, in accordance with the provision of Paragraph 4, from the retailer of the commodities (excluding the commodities as prescribed in Number 9) which have come under Class I of Article 1 of the old Commodities Tax Law, the provisions of Article 25-II to Article 25-VII of the old Commodities Tax Law, shall apply, with regard to the associations organized by the retailers of the said Commodities (including the associations organized by the said associations).
第四十六條　第十八條の規定施行前から、引き續き、舞踏場を經營する者が、同條の規定施行後一箇月以内に、その旨を政府に申告するときは、同條の規定施行の日に、入場税法第七條の規定により、申告したものとみなす。
Article 46.　When a person who manages a dancinghall continuously before the date of the enforcement the provisions of Article 16, reports the effect to the Government within a month after the date of the enforcement of the provisions of the same article, he shall be deemed to have reported the effect at the date of the enforcement of the provisions of the same article in accordance with the provisions of Article 7 of the Admission Tax Law.
第四十七條　第十九條の規定施行前に課した又は課すべきであつた骨牌税については、なほ從前の例による。
Article 47.　As regards the playing Sets Tax Law imposed or imposable before the date of the enforcement of the provisions of Article 19, it shall still conform to the instance of the old Law.
第十九條の規定施行の際、骨牌の製造又は販賣をなす者の所持する骨牌については、製造又は販賣をなす者が、改正後の骨牌税法第四條の規定による税額と從前の規定による税額との差額に相當する金額を税額として、骨牌税を納めなければならない。
As to the playing sets which is possessed by a manufacturer or a retailer at the time of the enforcement of the provisions of Article 19 of the revised playing Sets Tax Law, the manufacturer or retailer shall pay the playing sets tax the amount of which is the amount of difference between the amount as computed according to the tax rates as prescribed in Article 4 of the revised Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law.
第四十八條　第二十條の規定施行前に課した又は課すべきであつた印紙税については、なほ從前の例による。
Article 48.　As to the Stamp Duties imposed or imposable before the date of the enforcement of the provisions Article 20, it shall still conform to the instance of the old Law.
印紙税法第四條第一項に掲げる帳簿の昭和二十年七月三十一日以前に開始した附込に對する同項又は同法第七條の規定の適用については、同年八月一日から、同年勅令第四百二十三號廢止の日の前日までの期間は、これを同法第四條第一項又は第七條に規定する一年の期間に算入しない。
As to the application of the provisions of Paragraph 1 of Article 4 or Article 7 of the Stamp-Duties Law to the books, as prescribed in Paragraph 1 of Article 4 of the same Law, which have begun to make an entry before July 30th, 1945, the period from August 1 of the same year to the previous day of the abolishment of the Imperial Ordinance No.423 of the same year, shall not be computed in the period of an year as prescribed in Paragraph 1 of Article 4 or in Article 7 of the same Law.
第四十九條　從前の納税施設法第十七條の規定による貯蓄で第二十六條の規定施行の際現に存するものについては、なほ從前の例による。
Article 49.　As to savings in accordance with the provisions of Article 17 of the old Law of Establishment for the Tax Payment which shall exists at the time of the enforcement of the provisions of Article 26, it shall still conform to the instances of the old Law.
第五十條　第二十七條の規定施行前納入の告知をなした國税の收入金又は還付金及び納付した國税の還付金の端數の計算については、なほ從前の例による。
Article 50.　As to the computation of the fractional part of the revenues or refunds of national taxes which were make notification before the date of the enforcement of the provisions of Article 27, or of refunds of national taxes which were paid in before the same period, it shall still comform to the instances of the old Law.
第五十一條　法人の昭和二十一年三月三十一日以前に終了した各事業年度分の臨時所得税及び個人の昭和二十一年分以前の臨時所得税については、なほ從前の臨時所得税法の例による。
Article 51.　As to the Temporary Excess Profits Tax of the corporation in every business year which has closed before March 31st, 1946, and the Temporary Excess Profits Tax of the individual before the fiscal year of 1946, it shall still conform to the instances of the old Law.
第五十二條　第二十八條第八號の規定施行前に終了した各事業年度分の所得及び資本に對する法人税、同號の規定施行前の合併に因る清算所得に對する法人税竝びに昭和二十一年分以前の不動産所得、乙種の配當利子所得、甲種の事業所得、乙種の事業所得、乙種の勤勞所得、山林の所得、乙種の退職所得及び個人の總所得に對する所得税については、なほ從前の所得税法人税内外地關渉法の例による。同法の規定施行前に課した又は課すべきであつた甲種の配當利子所得及び甲種の勤勞所得に對する分類所得税竝びに從前の所得税法人税内外地關渉法第二十二條の規定により支拂の際賦課することを得べき綜合所得税についてもまた同じ。
Article 52.　As to the corporation tax upon the income and capital of every business year closed before date of the enforcement of the provision of Number 8 of Article 28, the corporation tax upon the liquidation income due to the amalgamation before the date of the enforcement of the provisions of the same article, and the income tax upon the real property income devidends and interests, income, Class A business income, Class B business income, Class B earned income forests income, Class B retirement income, and the gross individual income, before the fiscal year of 1946, it shall still conform to the instances of the old Law relating to the adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and other Areas of Japan.It shall also be the same, in respect to the classified income tax imposable or imposed upon the Class A dividends and interest income, before the date of the enforcement of the provisions of the preceding same Law, and in respect to the gross income tax imposable at the time of payment, according to the provisions of Article 22 of the Law relating to the Adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and Other Areas of Japan.
第五十三條　第二十八條第九號の規定施行前の戰時災害について、被害者の納付すべき國税、被害物件に對して課せらるべき國税又は戰時災害のあつた地方で納付すべき國税の輕減若しくは免除、課税標準の計算若しくは決定に關する特例、徴收猶豫又は納税資格要件の特例に關しては、なほ從前の戰時災害國税減免法の例による。但し、地租又は家屋税については、命令で特別の定をした場合には、この限りでない。
Article 53.　As to the special rules concerning the abatement or exemption, of national taxes, imposable upon the war-sufferers, of national taxes imposable upon the demaged objects, or of national taxes imposable upon the damaged districts and concerning the computation or determination of the taxation standards, and to the special rules concerning the postponement of collection or the elements of qualification of taxpayment, with regard to the war demages before the date of the enforcement of the provision of Number 9 of Article 28, it shall still conform to the instances of the old Law of Exemption or Abatement of National Taxes for the War Damages.However, it shall not hold good, provided that the Land Tax or House Tax provides special rules by orders.
第五十四條　今次の戰爭のため從軍した軍人軍屬又はその同居の戸主若しくは家族の所得税、營業税若しくは地租の輕減、免除、徴收猶豫若しくは課税標準の決定に關する特例又は納税資格要件の特例に關しては、なほ從前の昭和十二年法律第九十四號の例による。
Article 54.　As to the special rules concerning the abatement exemption, postponement of collection, or decision of taxation standards, of the income tax, business tax or land tax imposable upon the enlisted men and civilians in military service of the recent war or upon the head of family or other members of family living in the same house with them, special rules concerning the elements of qualification of tax payment, with regard to the above-mentioned persons it shall still conform to the instances of the old rules of Law No.94, of 1937.
第五十五條　第二十八條第十二號の規定の施行について必要な事項は、命令でこれを定める。
Artcile 55.　Necessary matters regarding the enforcement of the provision of Number 12 of Article 29, shall be provided by Ordinance.
第五十六條　酒類、清涼飮料、砂糖、糖蜜、糖水、骨牌、從前の物品税法第一條に掲げる物品、糖果又は果實蜜若しくはこれに類する物で、第二十八條第十三號の規定施行前に輸出したものに對する内國税の免除若しくは交付金の交付又は同號の規定施行前に關東州から輸入した物に對する租税の輕減若しくは免除については、なほ從前の昭和十八年法律第七十二號の例による。
Article 56.　In respect to the exemption of internal taxes or the delivery of subsidies, for the liquors, cooling beverages, sugar, molasses, sugar water, playing sets, commodities as prescribed in Article 1 of the old Commodities Tax Law, sweetmeats, fruit molasses or other similar commodeties, which were exported before the date of the enforcement of the provision of Number 13 of Article 28, and in respect of the abatement or exemption of taxes for the above enumerated commodities which were imported from Kwantung Province, it shall still conform to the instances of the old Law No.72 of 1943.
第五十七條　第十七條、第二十一條及び第二十八條第二號乃至第七號の規定施行前に課した又は課すべきであつた遊興飮食税、狩獵免許税、配當利子特別税、外貨債特別税、建築税、特別行爲税、電氣瓦斯税及び廣告税については、なほ從前の例による。
Article 57.　As to the amusement and restaurant tax, Hunt-Licence Tax dividends and interests special tax, foreign currency and bonds special tax, building tax, special act tax, electricity and gas tax and advertisement tax, imposed or imposable before the date of the enforcement the provisions of Numbers II to VII of Article 28, it shall still conform to the instances of the old Law.
第五十八條　この法律による他の法律の廢止又は改正前になした行爲に關する罰則の適用については、なほ從前の例による。
Article 58.　In respect to the application of penal regulations imposable upon the act committed before the abolishment or revision of other Laws, due to the present Law, it shall still conform to the instances of the old Laws.