(所得税法施行規則の一部を改正する等の勅令)
法令番号: 勅令第414号
公布年月日: 昭和21年9月1日
法令の形式: 勅令

改正対象法令

審議経過

朕は、所得稅法施行規則の一部を改正する等の勅令を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Imperial Ordinance concerning the Revisions in the Income Tax Law Enforcement Regulations and other tax law enforcement regulations and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年九月一日
This first day of the ninth month of the twenty-first year of Showa (September 1, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第四百十四號
Imperial Ordinance No. 414
第一條　所得稅法施行規則の一部を次のやうに改正する。
Article 1.　The following amendments shall be made to part of Regulations partaining to the enforcement of the Income Tax Law:
第一條第一號中「其ノ他ノ公共團體ニ準ズベキモノ」を削り、同條第二號を次のやうに改める。
In Item 1, Article 1, "others similar to these public bodies" shall be deleted, and number 2 of the same article revised as follows:
二　前號ニ揭グルモノノ外同號ノ公共團體ニ準ズベキモノ
2.　Besides those mentioned in the preceding number, those similar to public bodies under the same number.
第二條　左ニ揭グル物產ノ製造ヲ業トスル個人ニハ所得稅法第五條第一項ノ規定ニ依リ所得稅ヲ免除ス
Article 2.　Individuals engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from income tax in accordance with the provisions of paragraph 1, Article 5 of the Income Tax Law.
一　金地金
1.　Gold bullion.
二　石炭窒素、硫酸アンモン、燒成加里明礬石粉末、燒成加里石英粗面岩粉末及過燐酸石灰（化成肥料ヲ含ム）
2.　Lime nitrogen, sulphate ammonia, shosei potash, alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers).
左ニ揭グル物產ノ採掘又ハ採取ヲ業トスル個人ニハ所得稅法第五條第一項ノ規定ニ依リ所得稅ヲ免除ス
Individuals engaged in mining or gathering the under-mentioned products shall be exempted from income tax in accordance with the provisions of paragraph 1, Article 5 of the Income Tax Law.
一　金鑛及砂金鑛
1.　Gold ore and alluvial gold ore.
二　石油、石炭及亞炭
2.　Petroleum, coal and lignite.
第二條ノ二　所得稅法第五條第二項ノ規定ニ依リ所得稅ノ免除ヲ受クルコトヲ得ベキ製造、採掘又ハ採取ノ事業ノ設備ノ增設ハ增設前ノ設備ニ因ル製造又ハ產出能力ニ對シ十分ノ三以上ニ相當スル製造又ハ產出能力ヲ增加シタルモノニ限ル
Article 2-II.　The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from income tax according to the provisions of paragraph 2, Article 5 of the Income Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to the additional establishment.
第三條中「前條」を「前二條」に改める。
In Article 3 "the preceding article" shall read "the two preceding articles."
第十一條　所得稅法第十二條第一項第十一號ノ規定ニ依リ總收入金額ヨリ控除スベキ經費ハ讓渡ニ關シ支拂ヒタル報酬其ノ他讓渡ニ關スル經費ニ限ル
Article 11.　The expenses to be deducted from the total receipts according to the provisions of item 11, paragraph 1, Article 12 of the Income Tax Law shall be restricted to the remunerations paid in regard to transfer and other expenses involved in the transfer.
第十二條ノ三　不動產、不動產上ノ權利、船舶（製造中ノ船舶ヲ含ム以下同ジ）又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ニシテ昭和二十一年三月三日前ニ取得シタルモノニ付テハ同日ニ於ケ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所得稅法第十二條第一項第十一號ノ取得價額トス
Article 12-III.　With regard to immovable assets, rights on immovable assets, rights or equipment relating to ships (including ships under construction, as is the same hereinafter), mining, or alluvial mining, which were acquired before March 3, 1946, the prices as of the same date plus the sum equivalent to 5 percent of the said price shall be the acquisition price mentioned in Item 11, Paragraph 1, Article 12 of the Income Tax Law.
第十二條ノ四　讓渡所得ノ金額ハ所得稅法第十二條第一項、第六項及第七項ノ規定ニ依ルノ外左ノ各號ノ規定ニ依リ之ヲ計算ス
Article 12-IV.　The amount of transfer income shall be calculated, according to not only the provisions of Paragraphs 1, 6, and 7, Article 12 of the Income Tax Law, but also to the following provisions:
一　不動產、不動產上ノ權利、船舶又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ニシテ前條ニ定ムル日以後ニ於テ取得シタルモノノ取得價額ハ建築、製造又ハ創設ニ因リ取得シタルモノニ付テハ其ノ建築費、製造費又ハ創設費（鑛業又ハ砂鑛業ニ關スル權利ニ在リテハ探鑛ノ費用ヲ含ム）ニ依リ他人ヨリ讓受ケタルモノニ付テハ其ノ對價（取得ニ關スル經費ヲ含ム）ニ依ル
1.　The acquisition price of immovable assets, rights on immovable assets, rights or equipment relating to ship, mining, or placer mining, which were acquired after the date specified in the preceding Article, shall, with regard to those acquired by construction, manufacture, or establishment (including the expenses for prospecting in the case of rights relating to mining or placer mining) be determined in accordance with the construction cost, manufacturing cost or establishment expenses, and with regard to those transferred from others, by their equivalent prices (including expenses concerning acquisition).
二　相續、贈與又ハ遺贈アリタル不動產、不動產上ノ權利、船舶又ハ鑛業若ハ砂鑛業ニ關スル權利若ハ設備ハ被相續人、贈與者又ハ遺言者が取得シタル時ニ於テ相續人、受贈者又ハ受遺者ガ取得シタルモノト看做シ被相續人、贈與者又ハ遺言者ノ支出シタル設備費、改良費又ハ讓渡ニ關スル經費ハ之ヲ相續人、受贈者又ハ受遺者ノ支出シタルモノト看做ス
2.　The immovable assets, rights on immovable assets, rights or equipment relating to ships, mining, or placer mining which were inherited, donated or devised shall be regarded as acquired by the successor, donee or devisee at the time when the predecessor, donor or testator acquired the said property or rights, and the equipment cost, improvement expenses and expenses involved in transfer paid by the predecessor, donor or testator shall be regarded as paid by the successor, donee or devisee.
三　被相續人ノ爲シタル讓渡ヲ相續人ノ爲シタル讓渡ト看做ス場合ニ於ケル讓渡所得ノ金額ハ被相續人ノ爲シタル讓渡ニ付計算シタル讓渡所得ノ金額ニ依ル
3.　The amount of transfer income in case the transfer made by the predecessor is regarded as made by the successor shall be determined in accordance with the amount of transfer income calculated on the transfer made by the predecessor.
第二十一條　削除
Article 21.　Deleted.
第二十一條ノ二を削る。
Article 21-II shall be deleted.
第二十二條　削除
Article 22.　Deleted.
第三十三條　削除
Article 33.　Deleted.
第三十五條　削除
Article 35.　Deleted.
第三十六條第一項中「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、但書を削る。
In Paragraph 1, Article 36 "or class B retirement income" shall read "class B retirement income or transfer income."
第三十六條ノ二　削除
Article 36-II.　Deleted.
第四十三條第一項中「又ハ第三十六條ノ二第一項」を削り、同條第二項中「第二條」の下に「又ハ第二條ノ二」を加へる。
In Paragraph 1, Article 43 "or Paragraph 1, Article 36-II" shall be deleted, and in Paragraph 2 of the same Article "or Article 2-II" shall be added after "Article 2."
第四十六條中「第二十一條第七項」を「第二十一項第四項」に、「第三十三條第二項乃至第四項」を「第三十三條第二項」に改める。
In Article 46 "Paragraph 7, Article 21" shall read "Paragraph 4, Article 21," and "Paragraphs 2 to 4, Article 33" shall read "Paragraph 2, Article 33."
第八十三條ノ二及び第八十三條ノ三を削る。
Article 83-II and Article 83-III shall be deleted.
第八十五條中「又ハ第七十六條ノ二」を削る。
In Article 85 "or Article 76-II" shall be deleted.
第九十條第五號を削る。
Number 5, Article 90 shall be deleted.
第九十二條第一項第二號中「三月十五日限」を「一月末日限」に改める。
In Item 2, Paragraph 1, Article 92 "by March 15" shall read "by the end of January."
第九十三條第二號中「、配當利子特別稅ヲ課セラレタルモノニ在リテハ該稅額」を削り、同條第三號中「前年三月一日ヨリ其ノ年二月末日迄ニ至ル期間」を「前年中」に改める。
In Item 2, Article 93, "in case dividend and interest special tax is imposed, the amount of the tax imposed," and in number 2 of the same Article, "period from March 1 in the previous year to the end of February of the said year" shall read "during the preceding year."
第九十四條第二號中「三月十五日限」を「一月末日限」に改める。
In Item 2, Article 94 "by March 15" shall read "by the end of January."
第九十六條第一號中「二十錢」を「五十錢」に改める。
In Paragraph 1, Article 96 "20 sen" shall read "50 sen."
第九十七條第一項第一號中「一錢」を「三錢」に改め、同項第二號中「五錢」を「十五錢」に改める。
In Item 1, Paragraph 1, Article 97 "1 sen" shall read "3 sen," and in Item 2 of the same Paragraph "5 sen" shall read "15 sen."
第九十九條中「若ハ乙種ノ退職所得」を「、乙種ノ退職所得若ハ讓渡所得」に改める。
In Article 99 "or class B retirement income" shall read "class B retirement income or transfer income."
第百十三條　所得稅法第百六條第一項ノ規定ニ依リ支拂ノ際綜合所得稅ヲ賦課スルコトヲ得ベキ預金ノ利子ハ同項ニ揭グル預金ノ利子ノ外左ニ揭グル法人ニ對スル預金ノ利子ニ限ル
Article 113.　Interests on deposits at the payment of which composite income tax can be imposed according to the provisions of Paragraph 1, Article 106 of the Income Tax Law shall, besides the interest on deposits mentioned in the same paragraph, be restricted to the interest on deposits of the following corporations:
一　鹽業組合、工業組合、商業組合、統制組合、貿易組合、漁業協同組合、漁業會、製造業會及自動車運送事業組合
1.　Salt industry associations, industrial associations, commercial associations, control associations, foreign trade associations, fishery cooperative associations, fishery societies, manufacturing industry societies, and automobile transportation industry associations.
二　鹽業組合聯合會、工業組合聯合會、商業組合聯合會、貿易組合聯合會、自動車運送事業組合聯合會、農林中央金庫及商工組合中央金庫
2.　Federation of salt industry associations, federation of industrial associations, federation of commercial associations, federation of foreign trade associations, federation of automobile transportation industry associations, Central Bank for Agriculture and Forestry, and Central Bank for Commercial and Industrial Associations.
三　恩給金庫及庶民金庫
3.　Pension Depository and People's Bank.
四　無盡會社
4.　Mujin (mutal loan) companies.
所得稅法第百六條第一項ノ規定ニ依リ支拂ノ際綜合所得稅ヲ賦課スルコトヲ得ベキ合同運用信託ノ利益ハ信託財產ノ運用方法ヲ預入、貸付又ハ公債若ハ社債ノ買入ノミニ限定シタル合同運用信託ノ利益ニ限ル
The profits of joint operation trust, at the payment of which composite income tax can be imposed according to the provisions of Paragraph 1, Article 106 of the Income Tax Law shall be restricted to the profits of joint operation trust of which the methods of operating assets in trust are confined to depositing, making loans, and purchase of public bonds and debentures.
第二條　法人稅法施行規則の一部を次のやうに改正する。
Article 2.　The following amendments shall be made to part of Regulations pertaining to the enforcement to the Corporation Tax Law:
第一條中「所得」を「普通所得」に改める。
In Article 1 "income" shall read "ordinary income."
第二條中「三年」を「一年」に、「所得」を「普通所得」に改める。
In Article 2 "3 years" shall read "1 year," and "income" shall read "ordinary income."
第四條第二項中「所得」を「普通所得」に改める。
In Paragraph 2, Article 4 "income" shall read "ordinary income."
第五條第一項中「其ノ他此等ノ公共團體ニ準ズベキモノ」を削り、同條第二號を次のやうに改める。
In Item 1, Article 5 "others similar to those public bodies" shall be deleted, and number 2 of the same Article shall be revised as follows:
二　前號ニ揭グルモノノ外同號ノ公共團體ニ準ズベキモノ
2.　Besides those mentioned in the preceding number, those similar to public bodies under the same number.
第六條　左ニ揭グル物產ノ製造業ヲ營ム法人ニハ法人稅法第十二條第一項ノ規定ニ依リ各事業年度ノ普通所得ニ對スル法人稅ヲ免除ス
Article 6.　Corporations engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 1, Article 12 of the Corporation Tax Law.
一　金地金
1.　Gold bullion.
二　石灰窒素、硫酸アンモン、燒成加里明礬石粉末、燒成加里石英粗面岩粉末及過燐酸石灰（化成肥料ヲ含ム）
2.　Lime nitrogen, sulphate of ammonia, shosei potash alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers).
左ニ揭グル物產ノ採掘又ハ採取ノ事業ヲ營ム法人ニハ法人稅法第十二條第一項ノ規定ニ依リ各事業年度ノ普通所得ニ對スル法人稅ヲ免除ス
Corporations engaged in the enterprise of mining or gathering the under-mentioned products shall be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 1, Article 12 of the Corporation Tax Law.
一　金鑛及砂金鑛
1.　Gold ore and alluvial gold ore.
二　石油、石炭及亞炭
2.　Petrolueum coal and lignite.
第六條ノ二　法人稅法第十二條第二項ノ規定ニ依リ各事業年度ノ普通所得ニ對スル法人稅ノ免除ヲ受クルコトヲ得ベキ製造、採掘又ハ採取ノ事業ノ設備ノ增設ハ增設前ノ設備ニ因ル製造又ハ產出能力ニ對シ十分ノ三以上ニ相當スル製造又ハ產出能力ヲ增加シタルモノニ限ル
Article 6-II.　The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 2, Article 12 of the Corporation Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to the additional establishment.
第七條中「前條」を「前二條」に改め、「所得ニ對スル」を削る。
In Article 7 "the preceding article" shall read "the two preceding articles" and "on the income" shall be deleted.
第八條第二項中「第六條」を「各事業年度ノ普通所得中第六條又ハ第六條ノ二」に改める。
In Paragraph 2, Article 8, "Article 6" shall read "Article 6 or Article 6-II in the income of each business year."
第九條　削除
Article 9.　Deleted.
第十條　法人稅法第十六條第一項第二號ノ資本金額年十萬圓以下ナル法人ニ關スル規定ヲ適用スル場合ニ於ケル資本金額ハ同法第七條ノ規定ニ依リ計算シタル金額ヲ十二倍シタルモノヲ當該事業年度ノ月數ヲ以テ除シタル金額ニ依ル
Article 10.　The annual amount of capital mentioned in Item 2, Paragraph 1, Article 16 of the Corporation Tax Law shall be the amount obtained by multiplying by 12 the amount calculated according to the provision of Article 7 of the same Law and then dividing the product by the number of months of the business year.
第三條ノ規定ハ前項ノ月數ノ計算ニ付之ヲ準用ス
The provisions of Article 3 shall be applied to the calculation of the number of months mentioned in the preceding paragraph.
第十一條中「第二號」を「第三號」に、「法律」を「法令」に改める。
In Article 11 "Item 2" shall read "Item 3," and "laws" shall read "laws and ordinances."
第十五條　削除
Article 15.　Deleted.
第十六條第一項中「所得」を「普通所得」に改める。
In Paragraph 1, Article 16, "income" shall read "ordinary income."
第十八條中「所得」を「普通所得、超過所得」に改める。
In Article 18, "income" shall read "ordinary income, excess income."
第三條　特別法人稅法施行規則の一部を次のやうに改正する。
Article 3.　The following amendment shall be made to part of Regulations pertaining to the enforcement of the Special Corporation Tax Law:
第二條中「三年」を「一年」に改める。
In Article 2, "3 years" shall read "1 year."
第四條　營業稅法施行規則の一部を次のやうに改正する。
Article 4.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the Business Tax Law:
第四條中「三年」を「一年」に改める。
In Article 4, "3 years" shall read "1 year."
第六條　削除
Article 6.　Deleted.
第九條　左ニ揭グル物產ノ製造業ヲ營ム者ニハ營業稅法第十二條第一項ノ規定ニ依リ營業稅ヲ免除ス
Article 9.　Persons engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from business tax in accordance with the provisions of paragraph 1, Article 12 of the Business Tax Law.
一　金地金
1.　Gold bullion.
二　石灰窒素、硫酸アンモン、燒成加里明礬石粉末、燒成加里石英粗面岩粉末及過燐酸石灰（化成肥料ヲ含ム）
2.　Lime nitrogen, sulphate of ammonia, shosei potash alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers).
左ニ揭グル物產ノ採掘又ハ採取ノ事業ヲ營ム者ニハ營業稅法第十二條第一項ノ規定ニ依リ營業稅ヲ免除ス
Persons engaged in the enterprise of mining or gathering the under-mentioned products shall be exempted from business tax in accordance with the provisions of Paragraph 1, Article 12 of the Business Tax Law.
一　金鑛及砂金鑛
1.　Gold ore and alluvial gold ore.
二　石油、石炭及亞炭
2.　Petroleum, coal and lignite.
第九條ノ二　營業稅法第十二條第二項ノ規定ニ依リ營業稅ノ免除ヲ受クルコトヲ得ベキ製造、採掘又ハ採取ノ事業ノ設備ノ增設ハ增設前ノ設備ニ因ル製造又ハ產出能力ニ對シ十分ノ三以上ニ相當スル製造又ハ產出能力ヲ增加シタルモノニ限ル
Article 9-II.　The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from business tax in accordance with the provisions of Paragraph 2, Article 12 of the Business Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to additional establishment.
第十條中「前條」を「前二條」に改める。
In Article 10, "the preceding article" shall read "the two preceding articles."
第十一條第二項中「第九條」の下に「又ハ第九條ノ二」を加へる。
In Paragraph 2, Article 11 "or Article 9-II" shall be added after "Article 9."
第五條　地租法施行規則の一部を次のやうに改正する。
Article 5.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the Land Tax Law:
第四條第一項中「二十錢」を「五十錢」に改める。
In Paragraph 1, Article 4, "20 sen" shall read "50 sen."
第十八條ノ二中「二百圓」を「三百圓」に改める。
In Article 18-II "200 yen" shall read "300 yen."
第六條　家屋稅法施行規則の一部を次のやうに改正する。
Article 6.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the House Tax Law:
第八條第三項を削る。
Paragraph 3, Article 8, shall be deleted.
第二十四條ノ二中「二百圓」を「三百圓」に改める。
In Article 24-II "200 yen" shall read "300 yen."
第七條　相續稅法施行規則の一部を次のやうに改正する。
Article 7.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the Inheritance Tax Law:
第二十二條ノ九第一項中「二錢」を「五錢」に改める。
In Paragraph 1, Article 22-IX "2 sen" shall read "5 sen."
第二十五條及び第二十六條を削る。
Articles 25 and 26 shall be deleted.
第八條　登錄稅法施行規則の一部を次のやうに改正する。
Article 8.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the Registration Tax Law:
第八條中「十圓」を「三十圓」に改める。
In Article 8, "10 yen" shall read "30 yen."
別表中「一里ニ付」を「一粁ニ付」に、「七十五錢」を「二十錢」に、「五圓五十錢」を「三十五圓」に、「三圓」を「十五圓」に、「普通急行料金」を「急行料金」に、「五十哩未滿水路五十浬」を「百粁」に改める。
In the annexed table "per 1 ri" shall be revised as "per 1 kilometre," "75 sen" as "20 sen," "5.50 yen" as "35 yen," "3 yen" as "15 yen," "ordinary express charges" as "express charges," and "in waterway not exceeding 50 miles, 50 knots" as "100 kilometres."
第九條　酒稅法施行規則の一部を次のやうに改正する。
Article 9.　The Liquor Tax Law Enforcement Regulations shall be partly revised as follows:
第三章第一節に次の一條を加へる。
In Paragraph 1 of Chapter 3 the following article shall be added:
第二十條ノ二　第五十四條第一項ノ規定ノ適用ヲ受ケアルコール專賣法第二十條第二號ノ規定ニ依リ賣渡ヲ受ケタルアルコールヲ混和シタル果實酒ニ付テハ酒稅法第二十七條ノ三第三號ノ規定ニ依リ大藏大臣ノ定ムル所ニ依リ其ノ酒稅ヲ輕減ス
Article 20-II.　As to fruit wine which comes under the provisions of Paragraph 1 of Article 54 and which is mixed with the alcohol as sold in accordance with the provision of Item 2 of Article 20 of the Alcohol Monopoly Law, the liquor tax shall be reduced in accordance with Item 3 of Article 27-III of the Liquor Tax Law as prescribed by Finance Minister.
前項ノ規定ニ依リ酒稅ノ輕減ヲ受ケントスル者ハアルコール混和後ノ果實酒ノ石數及アルコール分、混和シタルアルコールノ數量及アルコール分竝ニ混和ノ日ヲ記載シタル申請書ヲ所轄稅務署ニ提出スベシ
Any person who wants to get reduction of liquor tax in accordance with the provisions of the preceeding paragraph shall file to the taxation office the application stating the amount "koku" and alcoholic content of fruit wine after mixture, the amount of "koku" of alcohol and content of alcohol mixed and the date of mixture.
第五十二條中「海運局又ハ海運局長」を「稅關又ハ稅關長」に改める。
In Article 52, "Bureau of Marine Transportation or Director of the Bureau of Marine Transportation" shall be revised as "Customs Office or the Directore of the Customs Office."
第七十五條ノ四第一項中「五百三十圓」を「千八百五十五圓」に、「四十三圓」を「百四十八圓」に改める。
In Paragraph 1 of Article 75-IV, "530 yen" shall be revised as "1855 yen," and "43 yen" as "148 yen."
第十條　酒類業團體法施行規則の一部を次のやうに改正する。
Article 10.　Liquor Producers and Sellers Association Law Enforcement Regulations shall be partly revised as follows:
第十三條中「認可申請書ニ附帶事業ヲ行フヲ必要トスル理由及事業計畫ヲ記載シタル書面ヲ添附シ之ヲ大藏大臣ニ提出スヘシ」を「當該事業ノ槪要及其ノ施行ヲ必要トスル理由ヲ具シ大藏大臣ニ屆出ツヘシ」に改める。
In Article 13, "The application for permit shall be filed to the Minister of Finance together with the document stating the reason which necessitates the operation of the incidental undertaking and its business program" shall be revised as "shall file to the Minister of Finance stating the outline of the said undertaking and the resaon which necessitates its enforcement."
第十五條第一項中「總理ス」を「執行ス」に改める。
In Paragraph 1 of Article 15, "presider over" shall be revised as "executes."
第十六條　役員ハ組合員（組合員法人ナルトキハ當該法人ノ業務ヲ執行スル役員）ノ中ヨリ總會ニ於テ之ヲ選任ス但シ組合設置當時ノ役員ハ組合員タル資格ヲ有スル者（組合員タル資格ヲ有スル者法人ナルトキハ當該法人ノ業務ヲ執行スル役員）ノ中ヨリ創立總會ニ於テ之ヲ選任ス
Article 16.　The officer shall be elected from among the members of the association (if the members of the association is a corporation, from among the officers who transact the affairs of the said corporation) at the general meeting, provided, that the officers at the time of establishment of an association shall be elected from among those who have qualification for the membership of the association (if the members of the association is a corporation, from among the officers who transact the affairs of the said corporation) at the general meeting.
特別ノ事由アルトキハ役員ハ前項ニ該當セサル者ノ中ヨリ之ヲ選任スルコトヲ得
If there are special reasons, the officers may be elected from among other persons than those prescribed in the preceding paragraph.
理事長及前項ノ規定ニ依ル役員ノ選任ハ大藏大臣ノ認可ヲ受クルニ非サレハ其ノ效力ヲ生セス
The election of the chief director and that of the officer in accordance with the provisions of the preceding paragraph shall not come into force unless approved by the Minister of Finance.
第十七條第一項中「左ノ通トス」の下に「但シ定款ニ別段ノ定アルトキハ此ノ限ニ在ラス」を加へる。
In Paragraph 1 of Article 17 after "as follows" shall be added "provided that, this shall not apply if it is otherwise prescribed in the articles of incorporation."
同條第二項を削り、同條第三項中「監事」を「役員」に改め、同條第四項中「第二項」を「前項」に、「副理事長及理事」を「理事長」に改める。
Paragraph 2 of the same article shall be deleted, in Paragraph 3 of the same article, "superintendent" shall be revised as "officer," in Paragraph 4 of the same article, "Paragraph 2" shall be revised as "the preceding paragraph," "vice-chief director and the director" shall be revised as "the chief director."
第十七條ノ二　第十六條第一項又ハ前條第二項ノ規定ニ依リ副理事長、理事及監事ノ選任又ハ解任アリタルトキハ之ヲ大藏大臣ニ屆出ツヘシ
Article 17-II.　In case the vice-chief director, directors and auditors pursuant to Article 16, Paragraph 1 or Paragraph 2 of the preceding article are elected or released, it shall be reported to the Minister of Finance.
第十九條第一項中第二號を第三號とし、第三號を第四號とし、第一號の次に次の一號を加へる。
In Paragraph 1 of Article 19 "Item 2" shall be revised to read "Item 3"; "Item 3" as "Item 4"; and the following item shall be added after Item 1.
二　統制規程ノ設定及變更
2.　Establishment and modification of the control regulations.
同條第二項中「第二號」を「第三號」に改める。
In Paragraph 2 of the same article, "Item 2" shall be revised as "Item 3."
第二十條に次の一項を加へる。
The following paragraph shall be added to Article 20.
組合員三分ノ一以上ノ要求アルトキハ理事長ハ臨時總會ヲ招集スヘシ
The chief director shall call an extraordinary general meeting when there has been a demand of more than one-third of the members.
第二十四條第三項中「書面」の下に「及總會ノ決議錄ノ謄本」を加へる。
In Paragraph 3 of Article 24, "and a copy of the resolution of the general meeting" shall be added next to "the document."
第二十四條ノ二　酒類業團體法第五條ノ四ノ規定ニ依リ組合員ニ對シ其ノ組合ノ統制ニ從フヘキコトヲ命スル場合ニ於テハ大藏大臣ハ組合及從フヘキ事項ヲ指定シ之ヲ吿示ス
Article 24-II.　In case the Minister of Finance issues an order to the members of the association to obey the control of the association in accordance with the provisions of Article 5-IV of Liquor Producers and Sellers Association Law, he will designate the name of association and the matters to be abided by beforehand and will make them public.
第四十二條　削除
Article 42　shall be deleted.
第四十六條中「第十七條」を「第十七條ノ二」に改め、「第二十四條第一項第三項、」の下に「第二十四條ノ二、」を加へる。
In Article 46, "Article 17" shall be revised as "Article 17-II" and "Article 24" shall be added next to "Paragraph 1 and 3 of Article 24."
第五十條中「第十五條、第十六條第二項乃至第五項、第十七條」を「第十七條ノ二」に、「第十六條第二項乃至第五項、第十七條」を「第十六條第三項、第十七條、第十七條ノ二」に改め、「第二十四條第一項第三項、」の下に「第二十四條ノ二、」を加へ、「、第四十二條第一項第二項」を削る。
In Article 50, "Article 15, Paragraph 2 to Paragraph 5 of Article 16, Article 17" shall be revised as "Article 17-II," "Paragraph 2 and 5 of Article 16, Article 17" as "Paragraph 3 of Article 16, Article 17, Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "Paragraph 1 and 2 of Article 42" shall be deleted.
第五十二條但書を削る。
The proviso of Article 52 shall be deleted.
第五十五條中「第十七條」を「第十七條ノ二」に改め、「第二十四條第一項第三項、」の下に「第二十四條ノ二、」を加へ、「トシ第十六條ノ規定中酒類製造業トアルハ酒類販賣業」を削る。
In Article 55, "Article 17" shall be revised as "Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "and of the provisions of Article 16, the Producing business of liquor shall be the sales of liquor" shall be deleted.
第五十九條中「第十五條、第十六條第二項乃至第五項、第十七條」を「第十七條ノ二」に、「第十六條第二項第五項、第十七條」を「第十六條第三項、第十七條、第十七條ノ二」に改め、「第二十四條第一項第三項、」の下に「第二十四條ノ二、」を加へ、「、第四十二條第一項第二項」及び「トシ第四十二條第二項ノ規定中酒類製造業トアルハ酒類販賣業」を削る。
In Article 59, "Article 15, Paragraph 2 to 5 o Article 16, Article 17" shall be revised as "Article 17-II," "Paragraph 2 and 5 of Article 16, Article 17" as "Paragraph 3 of Article 16, Article 17, Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "Paragraph 1 and 2 of Article 24" and "and of the provisions of Paragraph 2 of Article 42, the producing business of liquor shall be the sales of liquor" shall be deleted.
第十一條　砂糖消費稅法施行規則の一部を次のやうに改正する。
Article 11.　The Sugar Excise Law Enforcement Regulations shall be partly revised as follows:
第八條　削除
Article 8　shall be deleted.
第十一條ノ七を削る。
Article 11-VII shall be deleted.
第十七條中「海運局」を「稅關」に改める。
In Article 17, "the Bureau of Marine Transportation" shall be revised as "the Customs Office."
第十八條ノ二第二項を削る。
Paragraph 2 of Article 18-II shall be deleted.
第十八條ノ三第一項中「又ハ第四號」及び「、糖蜜、糖水」を削り、「若ハ菓子、糖果、果實蜜及之ニ類スルモノ、ブチルアルコール又ハグリセリン」を「又ハ菓子、糖果若ハ果實蜜及之ニ類スルモノ」に改め、同條第二項中「砂糖、糖蜜、糖水ノ種類及」を「砂糖ノ」に改める。
In Paragraph 1 of Article 18-III, "or Item 4" and "molasses, sugar water" shall be deleted, "or cakes, sweetmeats or fruit honey and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, sweetmeats or fruit honey and others of similar natures," and in Paragraph 2 of the same article, "kinds of sugar, molasses, and sugar water and" shall be revised as "of sugar."
第十八條ノ七中「アルコール專賣法ノ適用ヲ受クルアルコールヲ製造シタル場合ニ於テハ製造場所轄專賣官署ノ製造證明書ヲ、」を削り、「海運局」を「稅關」に改める。
In Article 18-VII, "In case alcohol which comes under the provisions of the Alcohol Monopoly Law, the certificate of the Monopoly Office having jurisdiction over the area where it is manufactured" shall be deleted, and "the Bureau of Marine Transportation shall be revised as the customs office."
第十八條ノ九中「及第十一條ノ五第二項」を削る。
In Article 18-XI, "and Paragraph 2 of Article 11-II" shall be deleted.
第二十二條ノ二乃至第二十二條ノ四を削る。
Article 22-II to Article 22-IV shall be deleted.
第二十三條第一號中「及特別消費稅ノ」を削り、同條第二號乙中「三十七圓五十錢（第八條第四號ニ該當スル砂糖ヲ原料トシテ製造シタルモノニ在リテハ十七圓五十錢）」を「三百六十圓」に改める。
In Item 1 of Article 23, "and of special excise" shall be deleted, in Item 2-B, "37 yen 50 sen (in respect of a person who manufactures them from sugar coming under Item 4 of Article 8, 17 yen 50 sen)" shall be revised as "360 yen."
第二十三條ノ四中「及特別消費稅納付濟證明書」を削る。
In Article 23-IV, "and a certificate for payment of special excise" shall be deleted.
第二十四條中「海運局」を「稅關」に改める。
In Article 24, "the Bureau of Marine Transportation" shall be revised as "the Customs Office."
第二十五條第一項中「海運局」を「稅關」に改め、「特別消費稅納付濟證明書竝ニ」を削る。
In Paragraph 1 of Article 25, "the Bureau of Marine Transportation" shall be revised as "as Customs Office" and "a certificate for payment of special excise and" shall be deleted.
第二十七條第一項第二號中「用途、」を削る。
In Item 2 of Paragraph 1 of Article 27, "use," shall be deleted.
第二十七條ノ二第一項中「、ブチルアルコール竝ニグリセリン」を削り、同條第二項中「又ハ第四號」及び「、糖蜜、糖水」を削り、「若ハ菓子、糖果、果實蜜及之ニ類スルモノ、ブチルアルコール又ハグリセリン」を「又ハ菓子、糖果若ハ果實蜜及之ニ類スルモノ」に改め、「及特別消費稅」を削る。
In Paragraph 1 of Article 27-II, "butyl-alcohol and glycerin" shall be deleted, in Paragraph 2 of the same article, "or Item 4" shall "molasses, sugar water" and "and the special excise" shall be deleted, and "or cakes, sweetmeats, fruit-honey and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, sweetmeats or fruit honey or others of similar natures" and "Special Excise" shall be deleted.
第二十八條中「又ハ第四號」及び「、糖蜜、糖水」を削り、「若ハ菓子、糖果、果實蜜及之ニ類スルモノ、ブチルアルコール又ハグリセリン」を「又ハ菓子、糖果若ハ果實蜜及之ニ類スルモノ」に改める。
In Article 28, "or Item 4" and "molasses, sugar water" shall be deleted, and "or cakes, molasses and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, molasses or fruit honey and others of similar natures."
第二十九條中「海運局」を「稅關」に改める。
In Article 29, "the Bureau of Marine Transportation shall be revised as "the Customs Office."
第二十九條ノ二乃至第二十九條ノ七を削る。
Article 29-II to Article 29-VII shall be deleted.
第十二條　織物消費稅法施行規則の一部を次のやうに改正する。
Article 12.　The following amendments shall be made to the Enforcement Regulations of the Textiles Excise Law.
第二條第一項但書を削る。
The proviso of Paragraph 1 of Article 2 is deleted.
第十一條中「海運局」を「稅關」に改める。
In Article 11, "Bureau of Maritime Transportation" shall be revised as "Customs Office."
第十六條中「第一項」を削る。
In Article 16, "Paragraph 1" shall be deleted.
第二十八條中「海運局」を「稅關」に改める。
In Article 28, "Bureau of Maritime Transportation" shall be "Customs Office."
第三十四條を削る。
Article 34 shall be deleted.
第十三條　物品稅法施行規則の一部を次のやうに改正する。
Article 13.　The commodity Tax Law Enforcement Regulations shall be partly revised as follows:
第二條　削除
Article 2　shall be deleted.
第三條中「物品稅法第一條ニ揭グル第一種ノ物品」を「書畫及骨董」に改める。
In Article 3, "Class 1 commodities listed in Article 1 of the Commodities Tax Law shall be revised as "pictures and antiques."
第四條中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 4 "Class II or III commodities shall be revised as "Class I or II commodities (excluding pictures and antiques).
第五條中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 5 "Class I commodities" shall be revised "pictures and antiques," and "Class II or III commodities," as "Class I or II commodities (excluding pictures and antiques)."
第六條中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 6 "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques).
第八條乃至第十條中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 8 to Article 10, "of Class I" shall be revised as "pictures and antiques," and "Class II or III commodities" as" Class I or II commodities (excluding pictures and aniques).
第十一條中「又ハ第二種」を削る。
In Article 11, "or Class II" shall be deleted.
第十二條中「又ハ第二種」及び「織物消費稅及」を削る。
In Article 12, "or Class II" and "the textile excise and" shall be deleted.
第十四條第一項中「第一種ノ物品」を「書畫及骨董」に改め、「又ハ製造者」を削り、同條第二項中「又ハ製造場」及び「又ハ製造者」を削り、「海運局」を「稅關」に改める。
In Paragraph 1 of Article 14, "Class I commodities" shall be revised as "pictures and antiques," "or manufacturer" shall be deleted, and "the Bureau of Marine Transportation" shall be revised as "the Customs Office."
第十五條ノ三中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改め、「麥芽糖」の下に「、サツカリン、ヅルチン」を加へ、第三號を削る。
In Article 15-III, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)," "saccharin, dulcin" shall be added next to "maltose" and Item 3 shall be deleted.
第十七條中「第一種ノ物品」を「書畫及骨董」に、「第二種ノ物品」を「第一種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 17, "Class I commodities" shall be revised "pictures and antiques," and "Class II commodities" as "Class I commodities (excluding pictures and antiques)."
第十八條中「第三種」を「第二種」に改める。
In Article 18, "Class III" shall be revised as "Class II."
第二十一條及び第二十二條中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 21 and Article 22, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)."
第二十二條ノ二第一號中「第二種ノ物品（紙ヲ除ク）」を「第一種ノ物品（書畫、骨董及紙ヲ除ク）」に、「板硝子及紙」を「感光紙、板硝子及紙」に改め、同條第二號中「麥芽糖」の下に「、サツカリン、ヅルチン」を加へ、同條第三號を削る。
In Item 1 of Article 22-II, "Class II commodities (excluding papers)" shall be revised as "Class I commodities (excluding pictures and antiques)," "plate-glass and papers," in Item 2 of the same article, "saccharin, dulcin" shall be added next to "maltose," and Item 3 of the same article shall be deleted.
第二十四條中「第二種又ハ第三種ノ物品」を「第一種又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 24, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)."
第二十六條第一號中「第三種」を「第二種」に改め、同條第二號中「サツカリン」の下に「、ヅルチン」を加へ、同條第三號中「第三種」を「第二種」に改め、同條第四號中「三絃、」の下に「運動具、」を加へ、「ラヂオ」を「ラジオ」に改め、同條第五號を削り、同條第六號中「ラヂオ」を「ラジオ」に改め、同條中第六號を第五號とし、以下順次繰り上げる。
In Item I of Article 26, "Class III" shall be revised as "Class II," in Item 2 of the same article, "Dulcin" shall be added next to "saccharin," in Item 3 of the same article, "Class III shall be revised as "Class II," in Item 4 of the same article, "Sporting goods" shall be added next to "samisen," "radio" shall be revised as "rajio," Item 5 of the same article shall be deleted, in Item 6 of the same article, "radio" shall be revised as "rajio." Item 6 of the same article shall be revised as Item 5 and the following items shall be moved up by one.
第二十七條中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 27, "commodities of Class I" shall be revised as "pictures and antiques," "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)."
第三十一條中「、第二種又ハ第三種」を「又ハ第二種」に改める。
In Article 31, "Class II or III" shall be revised as "or Class II."
第三十二條中「十二圓」を「二百圓」に改める。
In Article 32, "12 yen" shall be revised as "200 yen."
第三十四條竝びに第三十五條第一項及び第二項中「海運局」を「稅關」に改める。
In Article 34, and Paragraph 1 and 2 of Article 35, "the Bureau of Marine Transportation" shall be revised as "the Customs."
第三十六條第一項中「、第二種又ハ第三種」を「又ハ第二種」に改める。
In Paragraph 1 of Article 36, "Class II or III" shall be revised as "or Class II."
第三十七條第一項中「、第二種又ハ第三種ノ物品」を「又ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改め、「販賣シ又ハ」、「販賣又ハ」及び「買受人又ハ」を削る。
In Paragraph 1 of Article 37, "Class II or III commodities" shall be revised as "or Class II commodities (excluding pictures and antiques)," and "sell or," "sale or" and "purchaser or" shall be deleted.
第三十七條ノ二第一項中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Paragraph 1 of Article 37-II, "commodities of Class I" shall be revised as "pictures and antiques," and "Class I or II commodities" as "Class I or II commodities (excluding such commodities as shown under Number 91 or Class I)."
第三十七條ノ四中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Article 37-IV, "commodities of Class I" shall be revised as "pictures and antiques," and "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)."
第三十七條ノ五を削り、第三十七條ノ六を第三十七條ノ五とする。
Article 37-V shall be deleted and Article 37-VI shall be revised as Article 37-V.
第三十七條ノ七第一項中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改め、同條を第三十七條ノ六とする。
In Paragraph 1 of Article 37-VII, "Class I commodities" shall be revised as "pictures and antiques," "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)," and the same article shall be revised as Article 37-VI.
第三十八條中「第一種ノ物品」を「書畫及骨董」に改める。
In Article 38, "commodities of Class I" shall be revised as "pictures and antiques."
第三十九條中「海運局」を「稅關」に改める。
In Article 39, "the Bureau of Marine Transportation" shall be revised as "the Customs."
第三十九條ノ二第一項中「第一種ノ物品」を「書畫及骨董」に、「第二種若ハ第三種ノ物品」を「第一種若ハ第二種ノ物品（書畫及骨董ヲ除ク）」に改める。
In Paragraph 1 of Article 39-II, "Class I commodities" shall be revised as "pictures and antiques," and "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)."
第三十九條ノ四第一項第四號中「第三十七條ノ七」を「第三十七條ノ六」に改める。
In Item 4 of Paragraph 1 of Article 39-IV, "Article 37-VII" shall be revised as "Article 37-6."
別表を次のやうに改める。
The annex shall be revised as follows:
（別表）
(Annex)
課稅物品表
Table of Assessable Commodities.
第一種
Class I.
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)　Photographic apparatuses, photographic enlargers, cinematograph projectors and parts and accessories thereof, and developing and reprinting appliances.
イ　寫眞機但シ顯微鏡用ノモノヲ除ク
a)　Photographic apparatuses, excluding those for use in microscopes.
ロ　寫眞引伸機
b)　Photographic enlargers.
ハ　映寫機
c)　Cinematographic projectors.
ニ　寫眞機部分品及附屬品
d)　Parts and accessories of photographic apparatuses,
レンズ（シャツター附ノモノヲ含ム）、暗函（蛇腹ノ有無ヲ別タズ）、アタッチメント、シャツター、フイルムパックホルダー、マガジン、取枠、ファインダー、三脚臺、フィルター、レンズフード、セルフタィマー、露出計、レリーズ、距離計、自動焦點裝置、雲臺、閃光器、閃光電球、反射器及寫眞機用又ハ三脚臺用ケース
lenses (including those with shutters), cameras, attachments, shutters, film-pack holders, magazines, reels, finders, tripods, filters, lens-hoods, self-timers, exposure meters, releases, distance-meters, automatic focus-fixing contrivances, or parts of tripod, flash-appliances, flash electric bulbs, reflecting machines and cases for photographic apparatuses or for tripods.
ホ　寫眞引伸機部分品
e)　Parts of photographic enlargers,
暗函、コンデンサー、レンズ及支持臺
cameras, condensers, lenses and supports and holders thereof.
ヘ　映寫機部分品及附屬品
f)　Parts and accessories of cinematographic projectors,
コンデンサー、レンズ、フィルムリール、ランプハウス、映寫機用ランプ、ヘッドマシン、映寫機用モーター、發聲裝置、フィルム卷取機、カラースクリーン及映寫機用ケース
condensers, lenses, film-reels, lamp-houses, lamps for projecting apparatuses, headmachines, motors for projecting apparatuses, talkie-appliances, film-winders, color screens and cases for projectors.
ト　現像燒付用器具
g)　Developing and printing appliances,
現像タンク、現像バット、修整臺、燒付器、艷出器及暗室ランプ
developing-tanks, pads, plating stands, printing instruments, burnishing instruments and lamps for the dark-rooms.
二　寫眞用ノ乾板、フィルム及感光紙但シエックス線用ノモノヲ除ク
(2)　Dry plates for photographs, films and sensitized paper (excluding those for use for X-rays).
イ　寫眞用乾板
a)　Dry plates (for photographs).
ロ　寫眞用フィルム
b)　Films (for photographs).
ハ　寫眞用感光紙
c)　Sensitized paper.
三　蓄音器及同部分品
(3)　Phonographs and parts thereof.
イ　蓄音器（ラジオ聽取裝置ヲ附シタルモノヲ含ム）
a)　Phonographs (including those furnished with the radio-listening appliances).
ロ　蓄音器部分品
b)　arts of phonographs.
蓄音器匣、サウンドボックス、移動腕金、ピックアップ、蓄音器用モーター、囘轉盤、動力用ゼンマイ及蓄音器用針
Phonographic cabinets, sound-boxes, movable metal arms, pick-ups, phonographic motors, turning boards, springs for generating the motive power, needles for phonographs.
四　蓄普器用レコード但シ六吋以下ノ紙製ノモノヲ除ク
(4)　Records for phonographs (excludingt hose made of paper and less than six inches in diameter).
五　樂器、同部分品及附屬品
(5)　Musical instruments, and parts and accessories thereof.
イ　樂器
a)　Musical instruments.
ピアノ、オルガン、アコーディオン、バンドニオン、ハーモニカ、ヴァイオリン、ヴィオラ、セロ、コントラバス、マンドリン、マンドラ、マンドリラ、マンドセロ、マンドローネ、ギター、ギタローネ、バラライカ、ウクレレ、バンジョー、フリュート、ピッコロ、クラリネット、オーボ、バズーン、コルネット、トランペット、トロンボーン、アルト、バリトン、チューバ、サクソフォーン、スザフォーン、ホルン、バイブラフオーン、喇叭（信號喇叭ヲ除ク）、木琴、鐵琴、チューブフォーン、ハープ、リラ、筝、三絃、琵琶、明笛、尺八、鼓、ドラム類、タンボリン及シンバル
Piano, organ, accordion, harmonica, violin, viola, cello, contrabass, mandoline, mandolla, mandollila, mandocello, mandollone, guitar, guitallone, bararaika, ukulele, banjo, flute, piccolo, clarinet, oboe, basin, cornet, trumpet, trombone, alto, baritone, tuba, saxophone, suzahorn, horn, vibrahorn, trumpet excluding signal trumpet, xylophone, harp, tubecorn harp, lyra, koto, samisen, biwa, Chinese flute, shakuhachi, tsuzumi, various kinds of drums, tambourine and cymbal.
ロ　樂器部分品及附屬品
b)　Parts and accessories of musical instruments,
絃樂器用ノ絃、弓及撥竝ニ樂器用ケース
strings, bows and plectrums for stringed in struments and cases for musical instruments.
六　雙眼鏡、隻眼鏡及同ケース
(6)　Binoculars and monocles and cases therefor.
七　銃及同部分品
(7)　Guns and parts thereof.
イ　銃
a)　Guns (sporting guns),
獵銃及空氣銃
pistols and air-guns.
ロ　銃部分品
b)　Parts of guns.
銃身及銃床
Barrels and stocks of guns.
八　藥莢（裝藥シタルモノヲ含ム）及彈丸但シ獵銃又ハ空氣銃用ノモノニ限ル
(8)　Cartridges (including those loaded) and ballets (limited to those used in sporting guns, pistols or air-guns)
九　ゴルフ用具、同部分品及附屬品
(9)　Golf implements, parts and accessories thereof.
イ　ゴルフクラブ及ゴルフボール
a)　Golf-clubs, balls.
ロ　ゴルフクラブノヘッド及シャフト
b)　Heads and shafts of golf-clubs.
ハ　ゴルフクラブ用ノバッグ、ケース及ヘッドカバー
c)　Bags, cases and covers (head covers) of golf-clubs.
十　娛樂用ノモーターボート、スカール及ヨット
(10)　Motor boats, sculls, and yachts for recreation.
十一　撞球用具
(11)　Billiard instruments.
撞球臺、キュー、球及チョーク
Billiard tables, cues, billiard-balls, and chalk.
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ッチ
(13)　Lighters for tobacco and electric matches.
十四　乘用自動車但シ普通乘用自動車ニシテ輪距二百八十九糎ヲ超ユルモノニ限ル
(14)　Family automobiles (limited to those whose circle-distance is more than 289 centimetres).
十五　化粧品
(15)　Toilet articles.
香水、香紙、香袋、白粉、紅、化粧墨、クリーム、化粧下、化粧水、化粧粉、頭髮用ノ香水、油及煉油、整髮料、染毛料、養毛料、美爪料、脫毛料竝ニ脂取料
Perfume, perfume-paper, facial powder, and cream, lip-stock, facial tonic, hair-tonic, hair perfume, oils hair-dying stuff, manicure stuff, sweat-absorber, essence paper, essence-holder, etc.
十六　貴石若ハ半貴石又ハ之ヲ用ヒタル製品但シ理化學用ノモノヲ除ク
(16)　Precious stones or semi-precious stones, commodities combined with precious stones or semi-precious stones (excluding commodities used for scientific research).
イ　貴石、半貴石
a)　Precious stones or semi-precious stones.
ダイヤモンド、ルビー、サファイヤ、アレキサンドライト、クリソベリール、トパーズ、スピネル、エメラルド、アクァマリン、ベリール、トールマリン、ジルコン、クリソライト、ガーネット、オパール、翡翠、水晶、瑪瑙、猫眼石、虎眼石、孔雀石、土耳古玉、月長石、靑金石、クンツアイト、ブラッドストーン及ヘマタイト
Diamond, ruby, sapphire, alexandrite, topaz, chrysoberyl, spinel, beryl, emerald, tourmaline, silcon, garnet, opal, agate, burquoise, chrystal, lapis-lazuli, byoganseki, koganseki, kujakuseki, turquoise, tsukinagaishi, seikinseki, jade, blood stone, hematite and the like.
ロ　貴石又ハ半貴石ヲ用ヒタル製品
b)　Commodities combined with precious stones or semi-precious stones.
十七　眞珠又ハ眞珠ヲ用ヒタル製品
(17)　Pearls and commodities combined with pearls.
十八　貴金屬製品又ハ金若ハ白金ヲ用ヒタル製品但シ理化學用ノモノ又ハ醫療用ノモノヲ除ク
(18)　Manufactures of precious metals or commodities combined with gold or platinum, excluding commodities for use in scientific researches or medical treatment.
イ　貴金屬製品但シ金ペンヲ除ク
a)　Manufactures of precious metals, excluding gold pens.
ロ　金側又ハ白金側ノ時計但シ金ヲ鍍シ又ハ張リタルモノヲ除ク
b)　Watches with the gold or platinum case, excluding those gilt or covered with gold.
ハ　金屛風及金衝立
c)　(Gold-leafed folding screens or stands.
ニ　其ノ他金又ハ白金ヲ用ヒタル製品但シ金箔、金絲、金粉又ハ金液ヲ用ヒタルモノ及金ヲ鍍シ又ハ張リタルモノヲ除ク
d)　Others. Commodities combined with gold or platinum, excluding those combined with gold-foil, gold threads, gold powder or gold-liquid, and those gilt or covered with gold.
十九　鼈甲製品
(19)　Manufactures of tortoise shells.
二十　珊瑚製品、琥珀製品、象牙製品及七寶製品
(20)　Manufactures of corals, amber, ivory and cloisonne.
イ　珊瑚製品
a)　Manufactures of corals.
ロ　琥珀製品但シ電氣絕緣用ノモノヲ除ク
b)　Manufactures of amber, excluding those used for insulation of electric current.
ハ　象牙製品但シ骨牌稅ヲ課セラルル骨牌ヲ除ク
c)　Manufactures of ivory, excluding those which are subject to the playing cards tax.
ニ　七寶製品
d)　Manufactures of cloisonne.
二十一　毛皮又ハ毛皮製品但シ第四十五號ニ揭グルモノヲ除ク
(21)　Furs or fur manufactures, excluding those provided for under No. 45.
二十二　羽毛、羽毛製品又ハ羽毛ヲ用ヒタル製品
(22)　Feathers, manufactures of feathers or those combined with feathers.
イ　羽毛但シ價格百匁ニ付四圓ニ滿タザルモノヲ除ク
a)　Feathers, (whose value is less than 4 yen for 100 momme are excluded).
ロ　羽毛製品
b)　Manufactures of feathers.
ハ　羽毛ヲ用ヒタル製品
c)　Manufactures combined with feathers.
（一）　蒲團及座蒲團
1)　Mattresses, quilts and sitting mattresses.
（二）　クツション、枕及被服類
2)　Cushions, pillows and clothes.
乙類
Group B.
二十三　扇風機及同部分品
(23)　Electric fans, and parts thereof.
イ　扇風機
a)　Electric fans.
ロ　扇風機部分品
b)　Parts thereof.
扇風機用ノ羽根及モーター
Wings and motors used for electric fans.
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 and parts thereof.
イ　冷藏器
a)　Refrigerators.
ロ　冷藏器部分品
b)　Parts thereof.
冷藏器用冷凍機
Refrigerating machines for refrigerators.
二十六　金庫及鋼鐵製家具
(26)　Safes and steel furnitures.
イ　金庫（手提金庫ヲ含ム）
a)　Safes (including the portable safes).
ロ　鋼鐵製家具
b)　Steel furnitures.
簞笥、棚類、箱類、寢臺、机及卓子類竝ニ椅子及腰掛類
Cabinets, shelves, cases, boxes, beds, desks tables and chairs.
二十七　時計及同部分品
(27)　Clocks and watches, and parts thereof.
イ　懷中時計、腕時計、置時計、掛時計、電氣時計、ストップウオッチ及ウオッチマンスクロック
a)　Watches, wrist-watches, ornamental watches, clocks, electric clocks, stop-watches, watchman's clocks.
ロ　時計側、ムーヴメント、文字板、時計用硝子、同代用物及指針
b)　Cases of watches, movements, dial-plates, watch-glass, and substitutes thereof, and hands.
二十八　照明器具
(28)　Illuminators.
スタンド、シャンデリヤ、ペンダント、ブラケット、バルベット、シーリングライト、ボーダーライト、グローブ、シェード及之ニ類スルモノ
Stands, chandelliers, pendants, brackets, barbette, ceiling-lights, border-lights, globes, shades and the like.
二十九　電氣器具及瓦斯器具
(29)　Electric instruments and gas instruments.
湯沸器（珈琲沸器及牛乳沸器ヲ含ム）、タオル蒸器、調理用器具（七輪、竈及炊飯器ヲ除ク）、アイロン、鏝（半田鏝ヲ除ク）、鏝燒器、毛髮乾燥器、炬燵、行火、火鉢、（電氣炭ヲ含ム）、足溫器及蒲團類、パーマネントウェーヴ機及同附屬ドライヤー、洗濯機、掃除機、煖房用ラヂエーター、ルームクーラー、溫水槽竝ニ調理臺
Kettles (including those for coffee and milk), kitchen utensils, irons, smoothing irons, hair-dryers, heating-wares, braziers, "permanent-wave" instruments and attached dryers, washing tools, radiators for heating, room-coolers, cooking utensils and the like.
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)　Marble, and marble-like stones for ornamentation, and artificial stones and ceramic tiles.
イ　大理石及之ニ類スル裝飾用石材但シ建築用ノモノニ限ル
a)　Marble and marble-like stones for ornamentation (limited to those used in architecture).
ロ　大理石及之ニ類スルモノヲ原料トスル擬石
b)　Artificial stones made of marble and marble-like stones.
ハ　硬質陶器製タイル、磁器製タイル及モザイックタイル
c)　Hard China-tiles, (ceramics) porcelain-ware tiles and mosaic-tiles.
ニ　ハニ揭グルモノ以外ノ施釉タイル
d)　Enamelled (glazed) tiles or dressing tiles other than those provided for in (c).
三十一　文房具
(31)　Stationery goods.
萬年筆、萬年筆用ペン先、萬年筆軸、硯箱、手箱、文箱、料紙箱、書類箱、書類籠、色紙箱、短册箱、スケッチ箱、畫架、シャープペンシル、シャープペンシル替蕊、インキ入（インキスタンドヲ含ム）、硯、パレット、パレットナイフ、ペーパーナイフ、筆立、矢立、硯用蓋、墨置臺、肉池、水入、ペン立、ペン皿、文鎭、色紙、短册、アルバム、人名簿、集印帖、畫帖、芳名錄及本立（ブックエンドヲ含ム）
Fountain-pens, pens for the fountain-pen, fountain-pen holders, ink-stone (suzuri) boxes and small paper and document boxes other than furnitures, easels, sharp-pencils, spare cores for sharp-pencils, ink-wells, (including ink-stands) ink-stone (suzuri), palettes, palette-knives, paper-knives, writing brush-stands and holders, pen-stands, stamp-pads, paper (letter) weights, tablets of fancy-paper, albums, directories, stamp-collections, book-holders (including book-ends).
三十二　身邊用細貨類及化粧用具
(32)　Personal effects and toilet things.
イ　指環、腕環、耳飾、頸飾、ペンダント（ロケットヲ含ム）、櫛、櫛入、笄、簪、頭髮用ピン、ハットピン、ヘヤーネット、結ビリボン、飾花、ネクタイピン、ネクタイ止、襟止、（ブローチヲ含ム）、帶止、帶當、帶揚枕、帶揚止、バックル、鎖、カフス釦、カラー止、根付、腰提、メダル、メダルバンド、腕時計用バンド、時計下ゲ紐、靴下留、靴箆、バンド、ズボン吊、コルセット、乳バンド、羽織紐、眼鏡緣、眼鏡入、鏡入、携帶用楊枝入、鍵入、珠數入、萬年筆入、印章入、御守入、御守袋、小道具入、印籠、懷中藥入、ハンドバッグ、撥入、手提袋、財布、懷中用書狀入、名剌入、定期券入、筥迫、シース及衣服用刷子
a)　Rings, bracelets, ear-ornaments, necklaces, pendants, combs, comb-case, hair-decorations, hair-pins, necktie-pins, hat-pins, hair-nets, knotted ribbons, buckles, chains, cuff-links, medals, medal-bands, wrist-watch bands and laces, garters, shoehorns, suspenders, (braces) corsets, bands, breast-bands, spectacles-frames, spectacles cases, stamp-cases, key-holders, card-cases, pass-cases, sheaths, clothes-brushes and the like.
ロ　化粧用刷子（頭髮用ノモノヲ含ム）、コンパクト、パフ、香水噴、剃刀、毛拔、爪切、頭髮用鏝、懷中鏡、手鏡、立鏡、掛鏡、姬鏡、鬘髢、石鹼入、白粉入其ノ他ノ化粧品ノ容器、化粧具匣（折疊式ノモノヲ含ム）及其ノ他ノ化粧用具セット
b)　Toilet-brushes, (including hair-brushes), compacts, puffs, perfume (scent)-atomizers, razors, hair-tweezers, nail-cutters, hair-irons, pocket-mirrors, hand-mirrors, mirror-stands, artificial hair, soap-cases, facial powder cases, etc., cabinets for toilet-utensils and other toilet sets.
三十三　喫煙用具
(33)　Smoking utensils.
煙管、パイプ類及同ケース、煙草入、灰皿、煙草セット、煙草盆竝ニ燐寸ケース
Pipes, cases, ash-trays, smoking sets, tobacco-trays and match-cases.
三十四　扇子及團扇但シ澁團扇ヲ除ク
(34)　Folding fans and round fans, excluding shibu-uchiwa (round fans of inferior grades).
三十五　鞄及トランク類竝ニ行李
(35)　Bags and trunks and basket-trunks.
イ　鞄、トランク、信玄袋、リユックサック及バスケット類但シ價格一個ニ付八十圓ニ滿タザルモノヲ除ク
a)　Bags, trunks, shingenbukuro (ladies' bags), rucksacks, baskets and the like, excluding those whose value is less than 80 yen a piece.
ロ　行李但シ價格一個ニ付百五十圓ニ滿タザルモノヲ除ク
b)　Basket-trunks, excluding those whose value is less than 150 yen per piece.
三十六　飾物、玩具、遊戲具、搖籃及乳母車類
(36)　Ornaments, toys, amusement-goods, cradles and perambulators and the like.
人形、人形ケース、羽子板、節句飾物其ノ他ノ飾物、玩具、遊戲具、搖籃及乳母車類但シ價格一個又ハ一組ニ付十圓ニ滿タザル玩具ヲ除ク
Dolls, doll-cases, battledores, ornaments and decorations for festivals and others and toys, amusement goods, cradles and perambulators and the like, excluding toys whose value is less than 10 yen per piece or per set or pair.
三十七　運動具
(37)　Sporting goods.
野球、庭球、卓球其ノ他ノ球技、陸上競技、スキー、スケート、登山、水泳、拳鬪及フェンシング用具但シ第三十五號及第七十七號ニ揭グルモノヲ除ク
Baseball, tennis, ping-pong, and other kinds of ball game goods, field-athletics, ski, skate, mountain-climbing, swimming, boxing, fencing goods, excluding those which are provided for in (35) and (77).
三十八　漆器、陶磁器及硝子製器具ニシテ別號ニ揭ゲザルモノ但シ理化學用ノモノ、醫療用ノモノ、電氣絕緣用ノモノ、土木建築用ノモノ、農業用ノモノ、漁業用ノモノ及神佛具ヲ除ク
(38)　Lacquer-wares, pottery and glass manufactures, not otherwise provided for anywhere, excluding those used for scientific researches, medical treatment, insulation of the electric current, public works, agriculture and fishery, and for purposes of ceremony or religious services.
イ　茶器、酒器、菓子器、食器其ノ他ノ食卓用品但シ價格一個ニ付七圓ニ滿タザルモノヲ除ク
a)　Tea-service utensils, sake-service utensils and other table utensils, excluding those whose value is less than 7 yen per piece.
ロ　其ノ他ノモノ但シ七輪、竈及炊飯器竝ニ價格一個ニ付十五圓ニ滿タザルモノヲ除ク
b)　Others, excluding small portable furnaces, kitchen-ranges, cooking utensils and those whose value is less than 15 yen per piece.
三十九　煙火類
(39)　Fire-works.
四十　薰物及線香類但シ價格四匁ニ付五十錢ニ滿タザルモノヲ除ク
(40)　Perfume goods and joss(incense)-sticks, excluding those whose value is less than 50 sen for 4 momme.
四十一　シャンプー及洗粉
(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)　Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof and gyokuro-tea, pounded tea.
紅茶、烏龍茶、包種茶、マーテ、珈琲、チコリー、ココア及其ノ代用物、玉露竝碾茶
Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof, gyokuro-tea (superior green tea) and pounded tea.
四十三　嗜好飮料但シ酒類及淸涼飮料ヲ除ク
(43)　Beverages other than sake and other liquors and refreshing drinks.
イ　牛乳又ハ乳製品ヲ原料トスル酸性飮料
a)　Drinks of acid nature made from milk and lactic products.
ロ　果實汁、果實蜜、珈琲シロップ、紅茶シロップ及之ニ類スルモノ
b)　Fruit-juice, fruit-honey, coffee-syrup, black-tea-syrups and the like.
ハ　甘酒及之ニ類スルモノ
c)　Ama-sake and the like.
四十四　グルタミン酸ソーダヲ主成分トスル調味料
(44)　Seasoning stuffs made chiefly from glutamin acid sodium.
四十五　犬毛皮、兎毛皮及同製品
(45)　Furs of dogs, rabbits and hares and the manufactures therefrom.
四十六　室內裝飾用品
(46)　Articles for interior decoration.
置物、置物臺、花器、花器臺、香器、香器臺、風鎭、額緣及柱掛及其ノ他ノ壁面裝飾用品
Ornaments (for the alcove), ornamental tables, vases, and holders, flower vases, and their tables, incense-burners, and their cases and tables, wind-bells, picture-frames, and panel-pictures and other ornaments on walls.
四十七　圍碁及將棋用具
(47)　Articles for "Go" and chess.
碁盤、碁石、碁笥、將棋盤、將棋駒、駒箱、駒臺及盤覆
"Go" boards, "Go" stones, "Go" stone cases, chess-boards, chess-pawns, chess-pawn cases, chess-pawn stands and covers.
四十八　貴金屬ヲ鍍シ又ハ張リタル製品ニシテ別號ニ揭ゲザルモノ
(48)　Manufactures gilt or covered with precious metals, not otherwise provided for anywhere.
四十九　皮革製品ニシテ別號ニ揭ゲザルモノ
(49)　Manufactures of leather, not otherwise provided for anywhere.
手袋、座蒲團、クッション及被服類
Gloves, sitting mattresses, cushions, and leather-ware.
五十　簾、釣燈籠及提灯類
(50)　Bamboo-blinds, hanging-lanterns, and paper-lanterns, etc.
簾、釣燈籠、提灯（油引ノモノ及白張提灯ヲ除ク）及行燈類
Bamboo-lanterns (excluding those made with oil-soaked paper and those used in funerals) and lantern-stands.
五十一　鐵瓶竝ニ茶道、香道及華道用具
(51)　Iron-kettles and tea-service sets (utensils), incense-furning-service sets (utensils) and flower-arrangement sets (utensils).
五十二　釣用具類但シ漁業用ノモノヲ除ク
(52)　Fishing articles, excluding those used for fishery industry.
釣用具及釣用具入
Fishing articles and sets and cases and boxes therefor.
丙類
Group C.
五十三　ラジオ聽取機及同部分品
(53)　Radio-receivers and parts thereof.
イ　ラジオ聽取機但シ眞空管ヲ使用セザルモノ及大藏大臣ノ指定スルモノヲ除ク
a)　Radio-receivers, excluding those not equipped with vacuum tubes, or those specially designated by the Minister of Finance.
ロ　ラジオ聽取機部分品
b)　Parts of the radio-receiver.
ラジオ聽取機匣、トランスフォーマー、チョークコイル、コンデンサー、抵抗器、ダィヤル及シャシー
Receiver-cabinets, transformers, check-coils, condensers, resistances, dials and shashi.
五十四　受信用眞空管、マイクロホン、擴聲用增幅器及擴聲器
(54)　Vacuum-tube receiver and the like, microphone, amplifiers and megaphones.
五十五　電球類及電氣配線用品
(55)　Electric lamps, bulbs and electric wiring instruments.
イ　電球類但シ漁業用、鑛山安全燈用、色燈信號用、通信用、測定用、測定器用、抵抗用、耐爆安全用、電話用及保健用電球竝ニ豆電球以外ノ集光型纖條電球ヲ除ク
a)　Electric lamps, excluding those used for fishery, safety-lanterns for mining, signals, communications, measurement, resistance, for antiblast, for telephone, sanitary purposes, etc.
（一）　普通電球但シ四十ワット以下ノモノヲ除ク
1)　Ordinary electric lamps, excluding those whose power is less than 40 watts.
（二）　其ノ他ノ電球類
2)　Other electric lamps and the like.
ロ　電氣配線用品但シ鑛山用、通信用、船舶用及農業用ノモノヲ除ク
b)　Electric wiring instruments and goods, excluding those used for mining, communications, ships and agriculture.
點滅器、接續器、ハトメ、シェードホルダー、プレート及コード
Shade-holders, plates, and codes, etc.
五十六　携行用ノ電燈、同ケース及電池
(56)　Portable torches and the cases thereof and battery.
五十七　魔法瓶、水筒類及同部分品
(57)　Thermos (vacuum flasks) and canteens and parts thereof.
イ　魔法瓶（ケースヲ附シタルモノヲ含ム）及水筒類
a)　Thermo-flasks (including those with cases) and water flasks (canteens).
ロ　魔法瓶ケース
b)　Cases of thermo-flasks.
五十八　計算機
(58)　Adding-machines.
五十九　タイプライター、同部分品及附屬品
(59)　Typewriters and parts and accessories thereof.
イ　タイプライター但シ電信用ノモノヲ除ク
a)　Typewriters, excluding those used for telegraphic communication.
ロ　タイプライター部分品及附屬品
b)　Parts and accessories of the typewriter,
原稿臺、臺机、カバー、リボン、パツド、活字、活字貯藏箱及複式金額タイプライター用印書動輪
copy-tables, covers, ribbons, pads, movable printing-types, type-reservoirs, printing-machines used for typewriting.
六十　謄寫器及同附屬品
(60)　Mimeographs (copying-press) and accessories thereof.
イ　謄寫器
a)　Mimeographs (copying-press).
ロ　謄寫器附屬品
b)　Accessories of Mimeographs.
カバー、スクリーン、インキ布、ローラー、ローラー把手、インキ煉盤、鑪（枠ヲ附シタルモノヲ含ム）及鑪枠
Covers, screens, ink-cloths, rollers, handles, ink-plates, files, and file-frames.
六十一　金錢登錄機
(61)　Money-registering instruments (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.
イ　タイムスタンプ及タイムレコーダ
a)　Time-stamps and time-recorders.
ロ　タイムスタンプ及タイムレコーダノ附屬品
b)　Accessories of time-stamps and time-recorders.
マスタークロツク、繼電器、カード格納箱、カバー及リボン
Master-clocks, relays, card-boxes, covers, and ribbons.
六十三　ミシン及同部分品竝ニミシン用針
(63)　Sewing-machines and parts thereof, and needless.
イ　ミシン
a)　Sewing-machines.
ロ　ミシン部分品
b)　Parts of the sewing-machine.
頭部、脚部及臺
Parts of the head, parts of legs and holders.
ハ　ミシン用針
c)　Needless for the sewing-machine.
六十四　幻燈機、實物投影機及同ケース
(64)　Magic lantern apparatuses, body-projectors and cases thereof.
六十五　安全剃刄
(65)　Safety-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)　Calendars, picture-cards, photographs for diversion and prints.
イ　カレンダー（臺ヲ含ム）
a)　Calendars (including the holders).
ロ　繪葉書、繪カード及枝折類
b)　Picture-cards and book-marks, etc.
ハ　ブロマイド其ノ他ノ觀賞用寫眞
c)　Bromides and other photographs for diversion.
ニ　印刷シタル額繪、畫集、法帖其ノ他ノ觀賞用印刷物但シ版畫及拓本ヲ除ク
d)　Printed pictures, picture-collections, collections of famous painters and writers' works and other printed copies for diversion, excluding wood-cuts and stone-pressed prints.
六十七　齒磨但シ粉齒磨ヲ除ク
(67)　Tooth-pastes, excluding tooth-powder.
六十八　バター、チーズ、クリーム及其ノ代用物竝ニジャム
(68)　Butter, cheese, cream and substitutes thereof, and jam.
六十九　綠茶但シ焙茶、番茶及價格一貫ニ付四十圓ニ滿タザルモノヲ除ク
(69)　Green-tea, excluding broiled tea, bancha-tea and those whose price is less than 40 yen per kan.
七十　酒類粕但シ淸酒、合成淸酒及味淋ノ粕ニ限ル
(70)　Refined-sake lees and dregs of synthetic sake and of mirin (sweet sake).
七十一　食品加工料
(71)　Wrought-up food-stuffs.
果實エッセンス、食紅、フクラシ粉及之ニ類スルモノ
Fruit-essence, colour-essence, baking powder and the like.
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, sausage, and smoked meat and fish.
七十三　寒天
(73)　Gelatine (Bengal isinglass).
七十四　帽子、杖、鞭及傘
(74)　Hats, caps, bonnets, sticks, whips, umbrellas, and parasols.
イ　帽子但シ鑛山作業帽子及價格一個ニ付三十七圓ニ滿タザルモノヲ除ク
a)　Caps, excluding those used by miners, and also those whose value is less than 37 yen per piece.
ロ　杖及鞭
b)　Sticks and whips.
ハ　洋傘（ビーチパラソルヲ含ム）但シ價格一個ニ付四十圓ニ滿タザルモノヲ除ク
c)　Umbrellas (including beach parasols), excluding those whose value is less than 40 yen per piece.
ニ　其ノ他ノ傘但シ價格一個ニ付二十五圓ニ滿タザルモノヲ除ク
d)　Other kinds of umbrellas, excluding those whose value is less than 25 yen per piece.
七十五　履物、同部分品及附屬品
(75)　Foot-gears, parts and accessories thereof.
イ　下駄、草履及其ノ他ノ履物但シ價格一足ニ付十三圓五十錢ニ滿タザルモノヲ除ク
a)　Geta, zori and others, excluding those whose value is less than 13.5 yen per pair.
ロ　臺但シ價格一足ニ付十圓ニ滿タザルモノヲ除ク
b)　The body of the foot-gears, excluding those whose value is less than 10 yen per pair.
ハ　鼻緖但シ價格一足ニ付三圓五十錢ニ滿タザルモノヲ除ク
c)　Fastenings, excluding those whose value is less than 3.5 yen per pair.
ニ　爪掛但シ價格一足ニ付三圓五十錢ニ滿タザルモノヲ除ク
d)　Toe-covers, excluding those whose value is less than 3.5 yen per pair.
七十六　家具
(76)　Furnitures.
イ　幅又ハ高サ九十五糎以上ノ簞笥但シ價格一個又ハ一組ニ付二百八十圓ニ滿タザルモノヲ除ク
a)　Chests of drawers bigger than 95 centimetres in width or height, excluding those whose value is less than 280 yen per piece, per set or per pair.
ロ　浴槽及浴槽用釜但シ價格一個ニ付二百圓ニ滿タザルモノヲ除ク
b)　Bath-tubs and bath-furnaces, excluding those whose value is less than 200 yen per piece.
ハ　イニ揭グルモノ以外ノ簞笥、机及卓子類、棚類、箱類、寢臺、鏡及鏡臺類、椅子及腰掛類（座椅子ヲ含ム）、火鉢、臺類、屛風、衝立、几帳、衣桁、帽子掛、傘立、仕立板、流シ竝ニ蠅帳但シ價格一個又ハ一組ニ付百四十圓ニ滿タザルモノヲ除ク
c)　Other chests of drawers than those provided for in (a), and desks, tables, shelves, cupboards, boxes, bedsteads, mirrors and the like, chairs, seats, etc. (including benches), braziers, folding screens, pegs, cloth-racks, umbrella stands or holders, sewing-boards, scullery and fly-nets, excluding those whose value is less than 140 yen per piece, set or pair.
ニ　張板及炬燵櫓但シ價格一個ニ付四十圓ニ滿タザルモノヲ除ク
d)　Harita, frames for holding foot-warmers, excluding those whose value is less than 40 yen per piece.
ホ　盆類、衣裳籃、脇息、手拭掛、茶櫃、炭取及靴洗滌器但シ價格一個又ハ一組ニ付二十五圓ニ滿タザルモノヲ除ク
e)　Plates, cloth-baskets, elbow-resters, towel-racks, tea-chests, charcoal boxes, and shoe-brushes, excluding those whose value is less than 25 yen per piece, set or pair.
七十七　メリヤス、レース、フェルト及同製品竝ニ組物
(77)　Knitted goods, laces, lace-tissues, felts and manufactiures thereof and goods of allied kinds.
七十八　印章及印判類但シ價格一個又ハ一組ニ付八圓ニ滿タザルモノヲ除ク
(78)　Stamps, seals and the like, excluding those whose value is less than 8 yen per piece, set or pair.
丁類
Group D.
七十九　事務用器具及事務用品
(79)　Business implements and business goods.
イ　番號器、日附器、紙綴器、パンチ類、手形印字器、手形打拔器、證券抹消器、手形打出器及之ニ類スルモノ、銀貨桝、印架、印箱、印判立、スタンプ臺、デスクパット、簿記棒、定規、算盤、計算尺、キャッシデイリー竝ニ數取器
a)　Numbering machines, dating machines, fastening machines, punches, perforating machines, erasing machines, all for use in dealing with bills, etc. stamping instruments, stamp-holders, boxes, stands, deskpads, rulers, abacuses and slide-rules, and accounting instruments.
ロ　ペン先、ペン軸（ペン先ヲ附シタルモノヲ含ム）、筆、筆入、筆卷、紙挾、書類挾及鉛筆削器
b)　Pens, pen-holders, (including those with pens). writing brushes and accessories, paper-holders, and pancil-sharpening instruments.
ハ　墨、繪具、繪具油、インキ（印刷用ノモノヲ除ク）、墨汁、朱墨液、インキ消液、糊、朱肉、黑肉及之ニ類スルモノ
c)　Sumi (India ink), paints, painting oils, ink other than printing ink, cinnabar pad, red and black stamping ink-pads, ink erasers, paste.
八十　電話機、電話交換機、同部分品及附屬品
(80)　Telephone apparatuses, telephone exchange apparatuses (switch-boards), and parts and accessories thereof.
イ　電話機（携帶型及防爆型ノモノヲ除ク）及電話交換機（局線中繼臺ヲ含ム）
a)　Telephone apparatuses other than the portable or blasting-proof pattern, and telephone exchange apparatus, including the relay office-line and junction holders).
ロ　電話機及電話交換機ノ部分品竝ニ附屬品
b)　Parts and accessories of the telephone apparatus and telephone exchange apparatus.
送話器、受話器、送受器、胸掛電話器、磁石電鈴、轉換器、ダイヤル、プラグ、背面板、電池、蓄電器、繼電器、接續紐回路、回路用機器取付鐵板、交換機用ランプ、電鍵、回路用ジヤック及ランプジヤック
Transmitters, receivers, magnets, bells, dials, transformers, batteries, connecting circuits, accessorites, iron-plates, switch-board lamps, keys, circuit jacks and lamp jacks.
八十一　板硝子（波型硝子ヲ含ム）但シ普通板硝子ニシテ厚サ二・五粍以下ノモノ、强化硝子、合セ硝子及有機硝子ヲ除ク
(81)　Plate-glass, including wave-glass (excluding ordinary plate-glass less than 2.5 m.m. in thickness, hard glass, synthetic glass and chemical glass.
八十二　敷物類
(82)　Rugs, mattresses, carpets and the like.
リノリウム、リノタイル、リンラバー、籐製敷物、花莚、茣蓙及之ニ類スルモノ但シ價格一坪ニ付四十圓ニ滿タザル茣蓙ヲ除ク
Linoleums, linotiles, linrubber, rattans, carpets and mattresses in rattan, and other kinds of matting, excluding mats whose value is less than 40 yen per tsubo.
八十三　紙及セロファン但シ紙幣、銀行券、國債證券、郵便切手、郵便葉書又ハ收入印紙用ノモノ及政府ニ於テ製造シ政府ノ用ニ供スルモノ竝ニ煙草用卷紙ヲ除ク
(83)　Paper and cellophane, excluding currency notes, bank-notes, national bonds, stocks, postage-stamps, post-cards, revenue-stamps and Government-made paper for its own use and rice-paper for cigarettes.
イ　紙但シ價格一封度一圓二十錢（塵紙ニ付テハ一封度三圓）ニ滿タザルモノヲ除ク
a)　Paper, excluding those whose value is less than 1.2 yen per pound (in the case of toilet-paper the value being less than 3 yen per pound).
ロ　セロファン
b)　Cellophane.
八十四　靴塗料類
(84)　Shoe-cream and the like.
靴クリーム、光澤劑其ノ他ノ靴塗料類
Shoe-cream, burnishing stuffs, and other shoe-polishes.
八十五　折箱、割箸、祝箸及爪楊枝類
(85)　Chip-boxes, chop-sticks (including those for use in a ceremony and celebraion) and toothpicks.
イ　折箱但シ汽車辨當用ノモノヲ除ク
a)　Chip-boxes, excluding those used at train lunch.
ロ　割箸、祝箸及爪楊枝類
b)　Chop-sticks, including those for use in a ceremony and celebration, and toothpicks.
八十六　滋養强壯劑及口中劑但シ專ラ醫師ノ使用スルモノヲ除ク
(86)　Nourishing tonics, breath sweetness, excluding those chiefly used by doctors.
イ　ビタミン劑、ホルモン劑、人蔘製劑其ノ他類似ノ滋養强壯劑
a)　Vitamin stuffs, hormone stuffs, manufactures of ginseng and other nourishing tonics.
ロ　口中劑
b)　Breath-sweetness.
八十七　防蟲劑、殺蟲劑及防臭劑但シ農業藥劑及專ラ消毒ノ用ニ供スルモノヲ除ク
(87)　Insect-powders, vermicidal stuffs, deodorizer, excluding those used in agriculture or exclusively for purposes of disinfection.
精製ナフタリン、精製樟腦、パラヂクロルベンゾール製劑、除蟲菊製劑（蚊取線香ヲ含ム）其ノ他類似ノ防蟲劑、殺蟲劑及防臭劑
Refined naphthaline, refined camphor, paradichrol benzol manufactures, pyrethrum manufactures, including mosquito-sticks, and others.
八十八　調味料
(88)　Seasoning-stuffs.
イ　魚介藻類又ハ植物類ノ煮出液ヲ主原料トスル液體調味料
a)　Liquid seasoning-stuffs made from the juice of boiled fishes, shell-fishes, seaweeds and plants.
ロ　カレー粉、胡椒粉、辛子粉、山葵粉、山椒粉、唐辛子粉其ノ他之ニ類スルモノ
b)　Curry-powder, pepper-powder, mustard-powder, entrema powder, Japanese pepper-powder, cayenne pepper-powder and the like.
ハ　即席カレー其ノ他之ニ類スルモノ
c)　Offhand curry and the like.
ニ　ケチャップ及ソース類（マヨネーズソースヲ含ム）
d)　Ketchup, sauce and the like, including mayonnaise sauce.
ホ　鰹節
e)　Dried bonito.
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）ニ入レタル食料品但シ酒類、淸涼飮料、砂糖、糖水、味噌、醬油、酢、油脂、鹽、牛乳、乳製品、卵製品、乳兒用品及第一種又ハ第二種ノ各號ニ揭グルモノヲ除ク
(89)　Foodstuffs in can, bottle, pot or other vessels, excluding those not usually used for purposes of retail, (excluding liquors, refreshing drinks, sugar, sugar-water, miso (bean-paste), shoyu (soy), vinegar, salt, oils, milk, dairy products, egg-products, and nourishing stuffs for children and babies as well as those items provided for under Class I or Class II.
九十　海苔
(90)　Lavers.
乾海苔、燒海苔（味付燒海苔ヲ含ム）及靑海苔
Dried lavers, prepared lavers, including seasoned lavers and green lavers.
九十一　書畫及骨董
(91)　Pictures, writings and antiques
九十二　靴但シ價格一足ニ付百五十一圓ニ滿タザルモノヲ除ク
(92)　Shoes, excluding those whose value is less than 15 yen per pair.
第二種
Class II.
一　燐寸
(1)　Matches.
二　飴、葡萄糖及麥芽糖
(2)　Ame, grape-sugar and malt sugar.
三　サッカリン及ヅルチン
(3)　Saccharine and dulcin.
四　蜂蜜
(4)　Bees' honey.
第十四條　遊興飮食稅法施行規則の一部を次のやうに改正する。
Article 14.　The Amusement Tax Law Enforcement Regulations shall be partly revised as follows:
第三條ノ五を削る。
Article 3-V shall be deleted.
第六條第二項中「末日」を「十日」に改め、同條第三項中「シ又ハ納稅切符ヲ使用」を削る。
In Paragraph 2 of Article 6 "the last day shall be revised as the tenth day," and in Paragraph 3 of the same article, "or using the payment slip of the tax" shall be deleted.
第九條第一項第八號中「又ハ納稅切符」、「又ハ使用シ」及び「又ハ使用」を削る。
In Item 8 of Paragraph 1 of Article 9 or the payment slip of the tax," "or use" and "or using" shall be deleted.
第九條ノ五を削る。
Article 9-V shall be deleted.
第九條ノ六中「遊興飮食稅法第一條第一項ニ規定スル場所ノ經營者」を「第九條ノ二第一項ニ依リ納稅證紙ノ貼用ヲ命ゼラレタル者」に改め、「又ハ使用シタル納稅切符ノ枚數」及び「各」を削り、同條を第九條ノ五とする。
In Article 9-VI, "a person who manages the spot as prescribed in Paragraph 1 of Article 1 of the Amusement Tax Law" shall be revised as "a person who is ordered to paste up the certifying paper of the tax" in accordance with Paragraph 1 of Article 9-II," and "or the number of sheets of the payment slips of the tax used" and "each" shall be deleted and Article 9-VI shall be Article 9-V.
第九條ノ七第一項中「及納稅切符」を削り、同條第二項中「又ハ納稅切符」を削り、同條を第九條ノ六とする。
In Paragraph 1 of Article 9-VII, "and the payment slip of the tax" shall be deleted, and in Paragraph 2 of same article, "or the payment slip of the tax" shall be deleted, and Article 9-VII shall be Article 9-VI,
第九條ノ八を第九條ノ七とする。
Article 9-VIII shall be Article 9-VII.
第十九條第一項第四號中「第九條ノ七」を「第九條ノ六」に改め、「又ハ納稅切符」及び「又ハ使用シ」を削る。
In Item 4 of Paragraph 1 of Article 19, "Article 9-VII" shall be Article 9-VI "or the payment slip of the tax" and "or use" shall be deleted.
第十五條　入場稅法施行規則の一部を次のやうに改正する。
Article 15.　The Admission Tax Law Enforcement Regulations shall be partly revised as follows:
第一條第四號を削る。
Item 4 of Article 1 shall be deleted.
第二條第二項中「入場料ハ」の下に「舞踏料」を加へる。
In Paragraph 2 of Article 2, after "admission fee" shall be added "dancing fee."
第四條　削除
Article 4　shall be deleted.
第十三條ノ四を削り、第十三條ノ五を第十三條ノ四とし、第十三條ノ六を第十三條ノ五とする。
Article 13-IV shall be deleted and Article 13-V shall be Article 13-IV and Article 13-VI shall be Article 13-V.
第十六條中「第三條乃至第九條」を「第三條、第五條乃至第九條」に改める。
In Article 16, "Article 3 to Article 9" shall be revised as "Article 3, Article 5 to Article 9."
第十九條第一項第四號中「第十三條ノ六」を「第十三條ノ五」に改める。
In Item 4 of Paragraph 1 of Article 19, "Article 13-VI" shall be revised as "Article 13-V."
第十六條　印紙稅法施行規則の一部を次のやうに改正する。
Article 16.　The Stamp Duties Law Enforcement Regulations shall be partly revised as follows:
第一條第一號中「全國農業經濟會」を「全國農業會」に改め、同條第十三號を次のやうに改める。
In Item 1 of Article 1, "the All-Japan Agricultural Economic Association" shall be revised as "the All-Japan Agricultural Association," and Item 13 of the same article shall be revised as follows:
十三　蠶絲協同組合及蠶絲業會（所屬ノ會員ヲシテ出資ヲ爲サシメザルモノヲ除ク）
13.　Silk Thread Co-operative Association and Silk Reeling Industry Association (excluding that which is not invested by the members belonging to the association itself).
第十七條　關稅法施行規則の一部を次のやうに改正する。
Article 17.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the Customs Law:
第十九條　旅客氏名表ニハ船舶ノ名稱、國籍、旅客ノ國籍、氏名、乘込地及上陸地ヲ記載スベシ
Article 19.　In the list of passengers shall be entered the name and nationality of the ship, and names and nationalities, and places of embarkation and landing of the passengers.
第二十條　削除
Article 20.　Deleted.
第二十三條　關稅法第十七條ノ屆出ハ貨物積卸ノ別及其ノ期間竝ニ貨物ノ種類及數量ヲ記載シタル文書ヲ以テ之ヲ爲スベシ
Article 23.　The report mentioned in Article 17 of the Customs Law shall be made in writing, stating whether the cargo is to be loaded or unloaded, the period thereof and the kinds and quantity of cargo.
第二十四條　關稅法第十八條第一項ノ特許ヲ得ントスルトキハ港名、船舶ノ名稱、國籍、碇泊期間及理由、貨物ノ陸揚又ハ船積ニ係ルトキハ其ノ品名、數量ヲ記載シタル文書ヲ以テ船長ヨリ稅關長ニ申請スベシ
Article 24.　When the special permission mentioned in Paragraph 1, Article 18 of the Customs Law is to be obtained, the captain shall apply to the customs director in writing, stating the name of the port, name and nationality of the ship, period and reason for lying at anchor, and in the case of loading or unloading cargo, the list and quantity of the cargo.
前項ノ特許ヲ得タルトキハ船長ヨリ特許手數料ヲ稅關ニ納付スベシ
When the special permission mentioned in the preceding paragraph has been obtained, the captain shall pay the custom-house the special permission fee.
第三十條　關稅法第二十六條ノ屆出ハ貨物ノ搬入、搬出又ハ取扱ノ別及其ノ期間竝ニ貨物ノ種類及數量ヲ記載シタル文書ヲ以テ之ヲ爲スベシ
Article 30.　The report mentioned in Article 26 of the Customs Law shall be made in writing, stating whether the goods are to be carried in, carried out, or otherwise handled, the period thereof, and the kinds and quantity of goods.
第三十一條　削除
Article 31.　Deleted.
第三十五條第一項中「又ハ第十條」を削る。
In Paragraph 1, Article 35, "or Article 10" shall be deleted.
第四十條第一項中「及第十條」を削る。
In Paragraph 1, Article 40,
第四十六條ノ三第一項中「ノ外指定通路」を削る。
"and specified route" shall be deleted.
第七十五條　削除
Article 75.　Deleted.
第十八條　國稅徵收法施行規則の一部を次のやうに改正する。
Article 18.　The following amendments shall be made to part of Regulations pertaining to the enforcement of the National Tax Collection Law:
第一條ノ二第五號を削る。
Item 5, Article 1-II shall be deleted.
第八條第四號中「又ハ樺太特別行爲稅令第一條」を削り、同條第五號を削る。
In Item 4, Article 8, "or Article 1 of the Ordinance for the Special Service Tax in Karafuto" and Item 5 of the same article shall be deleted.
第十一條第二項中「三十錢」を「一圓」に改める。
In Paragraph 2, Article 11 "30 sen" shall read "1 yen."
第十九條　納稅資金亡失責任審査委員會官制の一部を次のやうに改正する。
Article 19.　The following amendments shall be made to part of the Official Organization of the Investigation Commission on Responsibility for the Loss of Tax-payment Funds:
第五條及び第七條中「高等官」を「所屬ノ一級又ハ二級官吏」に改める。
In Articles 5 and 7, "Kotokan (higher officials)" shall be revised as "officials of the 1st or 2nd class attached."
第九條を削る。
Article 9. Deleted.
第二十條　左の各號に揭げる勅令は、これを廢止する。
Article 20.　The Imperial Ordinances mentioned under the following numbers shall be abrogated:
一　臨時利得稅法施行規則
1.　Regulations pertaining to the enforcement of the Special Profit Tax Law.
二　配當利子特別稅法施行規則
2.　Regulations pertaining to the enforcement of the Law for Special Tax on Dividend and Interest.
三　外貨債特別稅法施行規則
3.　Regulations pertaining to the enforcement of the Law for Special Tax on Foreign Currency Securities.
四　建築稅法施行規則
4.　Regulations pertaining to the enforcement of the Building Tax Law.
五　特別行爲稅法施行規則
5.　Regulations pertaining to the enforcement of the Special Service Tax Law.
六　電氣瓦斯稅法施行規則
6.　Regulations pertaining to the enforcement of the Electricity and Gas Tax Law.
七　廣吿稅法施行規則
7.　Regulations pertaining to the enforcement of the Advertisement Tax Law.
八　所得稅法人稅內外地關涉法施行規則
8.　Regulations pertaining to the Adjustment of Income and Corporation Taxes at Home and in Overseas Territories.
九　戰時災害國稅減免法施行規則
9.　Regulations pertaining to the enforcement of the Law for National Tax Exemption and Reduction due to War Calamity.
十　關稅法戰時特例
10.　Wartime Special Exceptions to the Customs Law.
十一　日滿國稅徵收事務共助法施行規則
11.　Regulations pertaining to the enforcement of the Law for Japan-Manchoukuo Co-operation in National Tax Collection Business.
十二　明治三十九年勅令第二百十九號（領事官の取り扱ふ登記の登錄稅に關する勅令）
12.　Imperial Ordinance No. 219, 1906 (Imperial Ordinance concerning Registration Tax on Registration dealt with by Consuls).
十三　昭和十七年勅令第四百五十七號（所得稅等の日滿二重課稅防止に關する法律施行に關する勅令）
13.　Imperial Ordinance No. 457, 1942 (Imperial Ordinance concerning the enforcement of the Law for the Prevention of the Double Imposition of Income and Other Taxes in Japan and Manchoukuo).
十四　昭和十八年勅令第三百三十一號（輸出物品に對する內國稅免除又は交付金交付の停止等に關する法律施行に關する勅令）
14.　Imperial Ordinance No. 331, 1943 (Imperial Ordinance for the enforcement of the Law concerning the Exemption of Internal Taxes and Suspension of Bounties on Epxort Goods).
十五　昭和二十年勅令第四百二十三號（戰時緊急措置法に基く稅制の適正化に關する勅令）
15.　Imperial Ordinance No. 423, 1945 (Imperial Ordinance concerning the Adjustment of Tax System in accordance with the Wartime Emergency Measures Law).
附　則
Supplementary Provisions:
第二十一條　この勅令は、公布の日から、これを施行する。但し、第五條中地租法施行規則第四條第一項の改正規定は、昭和二十一年十月一日から、これを施行する。
Article 21.　This Imperial Ordinance shall come into force as from the day of its promulgation. However, the revised provision of Paragraph 1, Article 4 of Regulations pertaining to the enforcement of the Land Tax Law in Article 5 of this Ordinance shall take effect as from October, 1946.
第二十二條　不動產所得、乙種の配當利子所得、甲種及び乙種の事業所得、乙種の勤勞所得竝びに個人の總所得に對する所得稅については、第三項に規定するものを除く外、昭和二十一年分から、改正後の所得稅法施行規則の規定を適用する。但し、同令第二條乃至第三條及び第三十三條の改正規定は、昭和二十二年分から、これを適用する。
Article 22.　With regard to the income tax on income from immovable assets, class B dividend and interest income, class A and B income from undertakings, and gross income of individuals, the provisions of the revised Regulations pertaining to the enforcement of the Income Tax Law shall be applied as from 1946, excepting those provided for in Paragraph 3. However, the revised provisions of Article 2, 3, and 33 of the Ordinance shall be applied as from 1947.
讓渡所得に對する分類所得稅については、昭和二十二年分から、改正後の所得稅法施行規則第十一條、第十二條ノ三、第十二條ノ四、第三十六條第一項及び第九十九條の規定を適用する。
With regard to classified income tax on transfer income, the provisions of Article 11, Article 12-III, Paragraph 1, Article 36, and Article 99 of the revised Regulations pertaining to the enforcement of the Income Tax Law shall be applied as from 1947.
甲種の事業所得及び個人の總所得に對する昭和二十一年分の所得稅については、なほ從前の所得稅法施行規則第二條、第三條、第十一條及び第三十三條の例による。
With regard to income tax for 1946 on class A income from undertakings and gross income of individuals, the instances in Articles 2, 3, 11 and 33 of the former Regulations pertaining to the enforcement of the Income Tax Law shall be followed.
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、改正後の所得稅法施行規則第九十三條第三號中「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。
With regard to dividend on profits or interest and distribution of surplus money which are received from corporations, the phrase "in the preceding year" in Item 3, Article 93 of the revised Regulations pertaining to the enforcement of the Income Tax Law shall, in so far as the tax for 1947 is concerned, shall read "from March 1 to December 31, 1946."
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稅については、所得稅法施行規則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、分類所得稅額から控除する。
With regard to classified income tax on class A personal service income derived from September 1 to December 31, 1946, the amount calculated according to the number of dependents as of August 1 in the same year as provided in Paragraph 1, Article 24 of Regulations for the enforcement of the Income Tax Law shall be deducted from the classified income, notwithstanding the provision of the same paragraph.
不動產所得、乙種の配當利子所得、甲種及び乙種の事業所得、乙種の勤勞所得及び個人の總所得に對する昭和二十年分以前の所得稅、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に對する分類所得稅及び所得稅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稅竝びに第一條の規定施行前に交付すべきであつた交付金については、なほ從前の例による。
With regard to income tax for 1945 and before on income from immovable assets, class B dividend and interest income class A and B income from undertakings, class B personal service income and gross income of individuals, classified income tax on class A dividend and interest income which was imposed or ought to have been imposed previously to the enforcement of the provision of Article 1, the classified income tax which can be imposed at the time of payment according to the provision of Paragraph 1, Article 106 of the Income Tax Law, and the bounties on records or statement of payment which were to have been delivered before the enforcement of the provision of Article 1, former instances shall be followed.
第二十三條　各事業年度の普通所得、超過所得及び資本に對する法人稅については、昭和二十一年四月一日以後に終了する事業年度分から、淸算所得に對する法人稅については、同日以後の解散又は合併に因る分から、改正後の法人稅法施行規則の規定を適用する。但し、同令第六條又は第六條ノ二の改正規定によりあらたに法人稅法第十二條の規定の適用を受けることとなつた法人の同年八月三十一日までに決算の確定した事業年度分に限り、法人稅法施行規則第八條第一項中「同法第十八條ノ申吿ト同時」とあるのは、「昭和二十一年九月三十日迄」と讀み替へるものとする。
Article 23.　With regard to corporation tax on ordinary income excess income and capital in each business year, the provisions of the revised Regulations pertaining to the enforcement of the Corporation Tax Law shall be applied as from the business year ending after April 1, 1946, and with regard to corporation tax on liquidation income, the provisions of the same regulations shall be applied to the income due to dissolution or merger after the said date.However, with regard to corporation tax for the business year in which the accounts of the corporation newly brought under the provision of Article 12 of the Corporation Tax Law by the revised provision of Article 6 or Article 6-II of the said Ordinance were settled by August 31, 1946, the phrase in Paragraph 1, Article 8 of Regulations for the enforcement of the Corporation Tax Law, "at the same time as the report mentioned in Article18 of the same Law" shall read "by September 30, 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稅竝びに同日以前の解散又は合併に因る淸算所得に對する法人稅については、なほ從前の例による。
With regard to corporation tax on income and capital for business years ending before March 31, 1946, and corporation tax on liquidation income due to dissolution or merger before the same date, former instances shall be followed.
第二十四條　改正後の特別法人稅法施行規則は、昭和二十一年四月一日以後に終了する事業年度分から、これを適用する。
Article 24.　The revised Regulations for the enforcement of the Special Corporation Tax Law shall be applied as from the business year ending after April 1, 1946.
第二十五條　法人の各事業年度の純益に對する營業稅については、昭和二十一年四月一日以後に終了する事業年度分から、個人の營業稅については、昭和二十二年分から、改正後の營業稅法施行規則の規定を適用する。但し、同令第九條又は第九條ノ二の改正規定によりあらたに營業稅法第十二條の規定の適用を受けることとなつた法人の昭和二十一年八月三十一日までに決算の確定した事業年度分に限り、營業稅法施行規則第十一條第一項中「同法第十五條又ハ第十六條ノ申吿ト同時」とあるのは、「昭和二十一年九月三十日迄」と讀み替へるものとする。
Article 25.　With regard to business tax on net profits of corporations for each business year, the provisions of the Regulations pertaining to the enforcement of the Business Tax Law shall be applied as from the business year ending after April, 1946, and with regard to business tax on individuals, the said provisions shall be applied as from 1947. However, with regard to business tax for the business year in which the accounts of the corporations newly brought under the provisions of Article 12 of the Business Tax Law by the provision of the revised provision of Article 9 or Article 9-II of the said Ordinace were settled by August 31, 1946, the phrase in Paragraph 1, Article 11 of Regulations for the enforcement of the Business Tax Law, "at the same time as the report mentionedin Article 15 or 16 of the said Law" shall read "by September 30, 1946."
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營業稅及び個人の昭和二十一年分以前の營業稅については、なほ從前の例による。
With regard to business tax on corporation for business years ending before March 31, 1946 and business tax on individuals before 1946, former instances shall be followed.
第二十六條　從前の家屋稅法施行規則第八條第三項の規定は、戰時登記特別手續令第六條ノ二の規定施行中は、なほその效力を有する。
Article 26.　The provisions of Paragraph 3, Article 8 of the former Regulations pertaining to the enforcement of the House Tax Law shall still remain effective as long as the provision of Article 6-II of the Ordinance concerning Special Procedure for Wartime Registration is in force.
第二十七條　次に揭げる酒類を、合計一斗以上所持する場合においては、昭和二十一年法律第十四號第四十一條第二項の規定により酒稅を課する。
Article 27.　In case a person possesses more than one "To" in total of the following liquors the liquor tax shall be imposed in accordance with Paragraph 2 of Article 41 of Law No. 14, 1946.
一　淸酒
1.　Sake
第一級
Class I
二　果實酒
2.　Fruit Wine
第一級
Class I
三　雜酒
3.　Miscellaneous liquors
第一級
Class I,
第二級
Class II
昭和二十一年法律第十四號第四十一條第二項の規定により課する酒稅は、その稅額が、千圓以下のときは、昭和二十一年十月三十一日限り、千圓を超えるときは、次の區分により、その稅額を各月に等分して、その月末日限り徵收する。
In case the liquor tax as imposed in accordance with the provision of Paragraph 2 of Article 41 of Law No. 14, 1946 does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or before the last day of each month concerned.
稅額千圓を超えるとき　昭和二十一年十月及び十一月
In case of the amount of the tax exceeding 1,000 yen.　Oct. and Nov. of 1946
稅額二千圓を超えるとき　同年十月乃至十二月
In case of the amount of tax exceeding 2,000 yen.　Oct. to Dec. of the same year
稅額五千圓を超えるとき　同年十月乃至昭和二十二年一月
In case of the amount of tax exceeding 5,000 yen.　Oct. of 1946 to Jan. of 1947
稅額一萬圓を超えるとき　昭和二十一年十月乃至昭和二十二年二月
In case of the amount of tax exceeding 10,000 yen.　Oct. of 1946 to Feb. of 1947
昭和二十一年法律第十四號第四十一條第三項の規定による申吿は、酒類の所在地所轄稅務署に、これをしなければならない。
The returns in accordance with the provisions of Paragraph 3 of Article 41 of Law No. 14, 1946 shall be filed to the taxation office that has jurisdiction over the place where the said liquors are located.
第二十八條　酒類業團體法施行規則第十六條（第四十六條、第五十條、第五十二條、第五十五條及び第五十九條において準用する場合を含む。）の改正規定による最初の役員の選任は、第十條の規定施行後一箇年以內に、これをしなければならない。
Article 28.　The election of the first officers according to the revised provisions of Article 16 of Liquor Producers and Sellers Association Law Enforcement Regulation (including the cases applied mutatis mutandis in Articles 46, 50, 55 and 59) shall be carried out within one year after the enforcement of the provision of Article 10.
第十條の規定施行の際現に酒造組合、酒造組合聯合會、酒造組合中央會、酒販組合、酒販組合聯合會、全國酒販組合聯合會及び酒販組合中央會の役員たる者は、各々これを前項に揭げる改正規定によつて、選任されたものとみなす。
The officers of Liquor Producers Association, Federation of Liquor Producers Association, Central Board of Liquor Producers Associations, Liquor Sales Association, Federation of Liquor Sales Association, National Federation of Liquor Sales Association and Central Board of Liquor Sales Associations, who are assuming actual posts at the time of enactment of the regulation of Article 10, shall be deemed as the officers elected under the revised provisions as mentioned in the preceding paragraph.
前項の役員は、第一項に揭げる改正規定によつて選任された役員が就任したとき（第一項の期間內にその就任がないときには、同項の期間が滿了したとき）は、その職を失ふ。
The officers of the preceding paragraph shall be deprived of their duties when the officers elected in accordance with the revised provisions as mentioned in Paragraph 1 assume their posts (no appointment of new officers is made within the term of Paragraph 1, in case the term of the same paragraph expires).
第十條の規定施行の際現に存する統制規程は、酒類業團體法施行規則第十九條第一項（同令第四十六條、第五十條、第五十二條、第五十五條及び第五十九條において準用する場合を含む。）の改正規定により、設定されたものとみなす。
The control regulations which prevail at the time of the enforcement of the provision of Article 10 shall be deemed as having been established by the revised provision of Paragraph 1 of Article 19 of the Liquor Producers and Sellers Association Law Enforcement Regulations (including the case applied in Articles 46, 50, 55 and 59).
第二十九條　昭和二十一年法律第十四號第四十二條第二項の規定により課する淸涼飮料稅は、その稅額が、千圓以下のときは、昭和二十一年十月三十一日限り、千圓を超えるときは、次の區分により、その稅額を各月に等分して、その月末日限り徵收する。
Article 29.　The Table Water tax as imposed in accordance with the provisions of Paragraph 2 of Article 42 of Law No. 14, 1946, shall be collected—in case the amount of the tax does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax, shall be divided equally among each month according to the following classification, and be collected on or before the last day of each month concerned.
稅額千圓を超えるとき　昭和二十一年十月及び十一月
In case of the amount exceeding 1,000 yen　Oct. and Nov. of 1946
稅額二千圓を超えるとき　同年十月乃至十二月
In case of the amount exceeding 2,000 yen　Oct. to Dec. of 1946
稅額五千圓を超えるとき　同年十月乃至昭和二十二年一月
In case of the amount exceeding 5,000 yen　Oct. of 1946 to Jan. of 1947
稅額一萬圓を超えるとき　昭和二十一年十月乃至昭和二十二年二月
In case of the amount exceeding 10,000 yen　Oct. of 1946 to Feb. of 1947
昭和二十一年法律第十四號第四十二條第三項の規定による申吿は、淸涼飮料の所在地所轄稅務署に、これをしなければならない。
The returns under the provisions of Paragraph 3 of Article 42 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where the table water is located.
第三十條　昭和二十一年法律第十四號第四十三條第二項の物品は、菓子及び糖果の外、果實蜜及びこれに類する物とする。
Article 30.　The commodities as prescribed in Paragraph 2 of Article 43 of Law No. 14 of 1946 shall be fruit—honey and others of similar natures in addition to cakes and sweet-meats.
昭和二十一年法律第十四號第四十三條第五項の規定により課する消費稅は、その稅額が千圓以下のときは、昭和二十一年十月三十一日限り、千圓を超えるときは、次の區分により、その稅額を各月に等分して、その月末日限り徵收する。
The excise as imposed in accordance with the provision of Paragraph 5 of Article 43 of Law No. 14, 1946 shall be collected:—in case the amount of the tax, does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax shall be equally divided among the months according to the following classification and be collected on or before the last day of the each month concerned.
稅額千圓を超えるとき　昭和二十一年十月及び十一月
In case of the amount of the tax exceeding 1,000 yen　Oct. and Nov. of 1946
稅額二千圓を超えるとき　同年十月乃至十二月
In case of the amount of the tax exceeding 2,000 yen　Oct. to Dec. of 1946
稅額五千圓を超えるとき　同年十月乃至昭和二十二年一月
In case of the amount of the tax exceeding 5,000 yen　Oct. 1946 to Jan. 1947
稅額一萬圓を超えるとき　昭和二十一年十月乃至昭和二十二年二月
In case of the amount of the tax exceeding 10,000 yen　Oct. 1946 to Feb. 1947
昭和二十一年法律第十四號第四十三條第六項の規定による申吿は、砂糖、糖蜜又は糖水の所在地所轄稅務署に、これをしなければならない。
The returns in accordance with the provision of Paragraph of Article 43 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where sugar, molasses or sugar water are kept.
第三十一條　昭和二十一年法律第十四號第十四條第三項の者は、織物又は織物を原料とする製品（以下織物製品といふ。）の製造者及び販賣者の外、織物又は織物製品を使用する仕事の請負をなす業を營む者、織物を使用する物品（織物製品を除く。）の製造者又は織物若しくは織物製品の製造者若しくは販賣者以外の者で配給するための織物若しくは織物製品を所持するものとする。
Article 31.　A person who is to file the return to the Government in accordance with the provision of Paragraph 3 of Article 44 of Law No. 14, 1946, shall be, as well as a person who engages in the manufacture or sale of textiles or other commodities made of textiles (hereinafter called "textile goods"), a person who engages in a contract for work using textiles or textiles goods or who manufactures commodities using textiles (excluding textile goods) or a person other than a manufacturer, or seller of textiles or textile goods who possesses the textile or textile goods intended for the purpose of rationing.
昭和二十一年法律第十四號第四十四條第三項の規定により課する消費稅は、その稅額が、二千圓以下のときは、昭和二十一年十月三十一日限り、二千圓を超えるときは、次の區分により、その稅額を各月に等分して、その月末日限り徵收する。
The excise as imposed in accordance with the provisions of Paragraph 5 of Article 44 of Law No. 14, 1946, shall be collected:—in case the amount of the tax does not exceed 2,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 2,000 yen the amount of the tax shall be divided equally among the months according to the following classification and be collected on or before the last day of the each month concerned.
稅額二千圓を超えるとき　昭和二十一年十月及び十一月
In case of the amount of the tax exceeding 2,000 yen　Oct. and Nov. of 1946
稅額五千圓を超えるとき　同年十月乃至十二月
In case of the amount of the tax exceeding 5,000 yen　Oct. to Dec. of 1946
稅額一萬圓を超えるとき　同年十月乃至昭和二十二年一月
In case of the amount of the tax exceeding 10,000 yen　Oct. of 1946 to Jan. of 1947
稅額十萬圓を超えるとき　昭和二十一年十月乃至昭和二十二年二月
In case of the amount of the tax exceeding 100,000 yen　Oct. of 1946 to Feb. of 1947
昭和二十一年法律第十四號第四十四條第三項の織物又は織物製品で、販賣に當り、行政官廳の許可を必要とするもの又は特別の事由に因り所轄稅務署の承認を受けたものについては、同條第四項の規定により、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、その消費稅を徵收することができる。
With regard to the textiles or textile goods as prescribed in Paragraph 3 of Article 44 of Law No. 14, 1946, of which the permit of the Government authorities is necessary or the approval of the taxation office that has jurisdiction over them has been obtained for special reasons, at the time of sale, the excise may be imposed upon them at the time when the said textiles or the textile goods are taken out from the place of storage, in accordance with the provision of Paragraph 4 of the same article.
前項の規定の適用を受けようとする者は、昭和二十一年法律第十四號第四十四條第五項の規定による申吿と同時に、その旨を所轄稅務署に申請して、承認を受けなければならない。
A person who comes under the provisions of the preceding paragraph, shall, simultaneously with the return filed in accordance with the provision of Paragraph 5 of Article 44 of Law No. 14, 1946, report the same to the taxation office that has jurisdiction over him and obtain its approval.
前項の承認を受けた織物又は織物製品の所持者が、その織物又は織物製品を、貯藏の場所から引き取るときは、その種類、數量及び價格を記載した申吿書を、所轄稅務署に提出しなければならない。
In case the possessor of textiles or textile goods who has obtained approval as prescribed in the preceding paragraph takes delivery of the said textiles or textile goods from the place of storage, he shall file the return stating kinds, quantity and prices of them to the taxation office that has jurisdiction over them.
昭和二十一年法律第十四號第四十四條第五項の規定による申吿は、織物又は織物製品の所在地所轄稅務署に、これをしなければならない。
The return as prescribed in Paragraph 5 of Article 44 of Law No. 14, 1946, shall be filed to the taxation office having jurisdiction over the area where the said textiles or textile goods are kept.
第三十二條　第十三條の規定施行前に課した又は課すべきであつた物品稅については、なほ從前の例による。
Article 32.　As to commodity tax imposed or impossable before enforcement of the provision of Article 13, the Old Law shall be in force.
昭和二十一年法律第十四號第四十五條第二項の物品は、菓子及び糖果の外、果實蜜及びこれに類する物とする。
The commodities as prescribed in Paragraph 2 of Article 45 of Law No. 14, 1946, shall be fruit honey and others of similar natures in addition to cakes and sweetmeats.
昭和二十一年法律第十四號第四十五條第三項の規定により政府に申吿する者は、物品稅法施行規則第四條の規定に準じて作成した申吿書に、昭和二十一年九月一日前から、引き續き、從前の物品稅法第一條に揭げる第一種の物品で、改正後の同條に揭げるもの（書畫及骨董を除く。）又はヅルチンを製造する事實を併せ記載して、これを所轄稅務署に提出しなければならない。
A person who is to file the return to the Government in accordance with the provision of Paragraph 3 of Article 45 of Law No. 14, 1946, shall make up a return according to the provision of Article 4 of the Commodity Tax Law Enforcement Regulations stating the fact whether he has been continuously manufacturing since September 1, 1946 or before the commodities which come under Class I of Article 1 of the Old Commodity Tax Law, and which also come under the same article of the New Law (excluding paintings and antiques or dulcin, and shall file it to the taxation office that has jurisdiction over him.
昭和二十一年法律第十四號第四十五條第四項の者は、改正後の物品稅法第一條に揭げる第一種又は第二種の物品（書畫及骨董を除く。）の製造者及び販賣者の外、改正後の同條に揭げる第二種の物品を使用する物品の製造者若しくは販賣者又は第一種若しくは第二種の物品（書畫及骨董を除く。）の製造者若しくは販賣者以外の者で、配給するための物品を所持するものとする。
A person prescribed in Paragraph 4 of Article 45 of Law No. 14, 1946, excluding a manufacturer or seller of a commodity of Class I or Class II (excepting paintings and antiques) listed in Article 1 of the Revised Commodity Tax Law shall be a person who manufactures or sells commodities using such Class II commodities as shown under the same article of the revised Commodity Tax Law or a person other than a manufacturer of seller of Class I or II commodities (excluding paintings and antiques) who possesses the commodities intended for the purpose of rationing.
昭和二十一年法律第十四號第四十五條第四項の規定により課する物品稅は、その稅額が、二千圓以下のときは、昭和二十一年十月三十一日限り、二千圓を超えるときは、次の區分により、その稅額を各月に等分して、その月末日限り徵收する。
The commodity tax as imposed in accordance with the provision of Paragraph 4 of Article 45 of Law No. 14, 1946, shall be collected:-in case the amount of the tax does not exceed 1,000 yen, it shall be collected on and before Oct. 31, 1946, and in case the amount of the tax exceeds 2,000 yen, the amount of tax shall be equally divided among the months according to the following classification and be collected on or before the last date of the each month concerned.
稅額二千圓を超えるとき　昭和二十一年十月及び十一月
In case of the amount of the tax exceeding 2,000 yen　Oct. and Nov. of 1946
稅額五千圓を超えるとき　同年十月乃至十二月
In case of the amount of the tax exceeding 5,000 yen　Oct. to Dec. of 1946
稅額一萬圓を超えるとき　同年十月乃至昭和二十二年一月
In case of the amount of the tax exceeding 10,000 yen　Oct. of 1946 to Jan. of 1947
稅額十萬圓を超えるとき　昭和二十一年十月乃至昭和二十二年二月
In case of the amount of the tax exceeding 100,000 yen　Oct. of 1946 to Feb. of 1947
昭和二十一年法律第十四號第四十五條第四項各號の物品中、改正後の物品稅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し、昭和二十一年法律第十四號第四十五條第四項の規定による物品稅納付前のものについては、その貯藏の場所から移出する際、その旨を所轄稅務署に申請して承認を受けたときは、その物品稅を徵收しない。
The commodities as shown in each item of Paragraph 4 of Article 45 of Law No. 14, 1946, which comes under the provisions of Paragraph 1 of Article 12 of the Revised Commodity Tax Law or the provision of Paragraph 1 of Article 13 of the same Law, and of which the commodity tax has not been paid in accordance with the provisions of Paragraph 4 of Article 45 of Law No. 14, 1946, shall be free from commodity tax provided an application for its removal from the place of storage is made to the taxation office and approved at the time of the removal.
昭和二十一年法律第十四號第四十五條第四項第一號に揭げる物品で、販賣に當り、行政官廳の許可を必要とするもの又は特別の事由に因り所轄稅務署の承認を受けたものについては、同條第六項の規定により、その物品を、その貯藏の場所から移出する時に、その物品稅を徵收することができる。
As to commodities as shown under Item 1 of Paragraph 4 of Article 45 of Law No. 14, 1946, of which the permit of Government authorities is necessary at the time of sale or which was approved by the taxation office that has jurisdiction over them for special reasons, the excise may be collected at the time when the said commodities are taken delivery of from the place of storage in accordance with the provision of Paragraph 6 of the same article.
前項の規定の適用を受けようとする者は、昭和二十一年法律第十四號第四十五條第七項の規定による申吿と同時に、その旨を所轄稅務署に申請して、承認を受けなければならない。
A person who comes under the application of the preceding paragraph, shall, simultaneously with the return filed in accordance with the provisions of Paragraph 7 of Article 45 of Law No. 14, 1946, report the same to the taxation office that has jurisdiction over him and obtain its approval.
前項の承認を受けた物品の所持者が、その物品を、貯藏の場所から移出するときは、その品名ごとに、數量及び價格を記載した申吿書を、所轄稅務署に提出しなければならない。
In case the person, who possesses the commodity of which he obtained the approval prescribed in the preceding paragraph, wishes to remove the commodity from the place of storage, he shall file a report to the taxation office stating names of commodities their quantities and prices respectively.
昭和二十一年法律第十四號第四十五條第七項の規定による申吿は、同條第四項各號の物品の所在地所轄稅務署に、これをしなければならない。
The return as prescribed in Paragraph 7 of Article 45 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where the said commodities are kept.
第三十三條　昭和二十一年法律第十四號第四十六條の規定により政府に申吿する者は、入場稅法施行規則第七條の規定に準じて作成した申吿書に、昭和二十一年九月一日前から、引き續き、舞踏場を經營する事實を併せ記載して、これを所轄稅務署に提出しなければならない。
Article 33.　A person who is to file the return to the Government in accordance with the provision of Article 46 of Law No. 14, 1946, shall make up a return in accordance with the provision of Article 7 of the Admission Tax Law Enforcement Regulations stating the fact whether he has been continuously operating the dancing hall since Sept. 1, 1946 or before, and shall file it to the taxation office that has jurisdiction over him.
第三十四條　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利得稅及び個人の昭和二十一年分以前の臨時利得稅については、なほ從前の臨時利得稅法施行規則の例による。
Article 34.　With regard to special profit tax on corporations for each business year ending before March 31, 1946 and special profit tax on individuals for 1946 and before, the former Regulations for the enforcement of Special Profit Tax Law shall still be in force.
第三十五條　第二十條第八號の規定施行前に終了した各事業年度分の所得に對する法人稅、同號の規定施行前の合併に因る淸算所得に對する法人稅竝びに昭和二十一年分以前の不動產所得、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稅については、なほ從前の所得稅法人稅內外地關涉法施行規則の例による。同號の規定施行前に課した又は課すべきであつた從前の所得稅法人稅內外地關涉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稅についてもまた同じ。
Article 35.　The former Regulations pertaining to the enforcement of the Law for Adjustment of Income and Corporation Taxes at Home and in Overseas Territories shall still be in force with regard to corporation tax on income for each business year ending before the enforcement of the Item 8, Article 20, corporation tax on liquidation income due to merger effected before the enforcement of the same Item, and income tax before 1946 on income from immovable assets, class B dividend and interest income, class A income from undertakings, class B income from undertakings, class B personal service income, income from forests, class B retirement income, and gross income of individuals. This provision shall also apply to composite income tax which can be imposed at the time of payment according to the provision of Article 22 of the Law for Adjustment of Income and Corporation Taxes at Home and in Overseas Territories, and which was imposed or to have been imposed previously to the enforcement of the provision of the above-mentioned Item.
第三十六條　第二十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稅、被害物件に對して課せらるべき國稅又は戰時災害のあつた地方で納付すべき國稅の輕減若しくは免除、課稅標準の計算若しくは決定に關する特例又は徵收猶豫に關しては、第三十七條に規定するものを除く外、なほ從前の戰時災害國稅減免法施行規則の例による。
Article 36.　As regards the war calamity suffered proior to the enforcement of the provision of Item 9, Article 20, the former Regulations pertaining to the enforcement of the Law for National Tax Reduction and Exemption due to War Calamity shall, with the exception of those provided for in Article 37, still be in force in regard to the national tax to be paid by the sufferers, national tax to be imposed on demaged objects, reduction or exemption of national tax to be paid in area which suffered war calamity, special exceptions to the computation or decision of taxation standards, and the deferment of collection.
第三十七條　從前の戰時災害國稅減免法施行規則第七條ノ二又は第七條ノ三の規定により地租又は家屋稅を免除される土地又は家屋で左の各號の一に該當するものについては、當該各號の定めるところにより、地租又は家屋稅を徵收する。
Article 37.　With regard to land or houses which are exemptible from land tax or house tax in accordance with the provision of Article 7-II or Article 7-III of the former Regulations pertaining to the enforcement of the Law for National Tax Reduction and Exemption due to War Calamity, and come under any of the following items, the land tax or house tax shall be collected according to the provision of the item concerned.
一　戰時災害（從前の戰時災害國稅減免法第一條に規定する戰時災害をいふ。以下同じ。）のあつた前から引き續き有償で貸し付けてゐる宅地（地上權を設定しその他他人に使用せしめてゐる一切の宅地を含む。以下同じ。）については、昭和二十二年分から、戰時災害後有償で貸し付けてゐる宅地については、貸し付けた年の翌年分から地租を徵收する。この場合において、戰時災害後昭和二十年十二月三十一日以前に有償で貸し付けた宅地は、これを昭和二十一年一月一日に有償で貸し付けた宅地とみなす。
1.　With regard to the building land (including building land over which superficies were created and all other land which others are allowed to use; hereinafter called building land) which had been leased with rent since before war calamity (meaning the war calamity as provided in Article 1 of the former Regulations pertaining to the enforcement of the National Tax Reduction and Exemption due to War Calamity; hereinafter called war calamity), the land tax shall be collected as from 1947, and with regard to building land leased with rent after war calamity, as from the year immediately following the commencement of lease. In this case the building land leased with rent after war calamity and before December 31, 1945, shall be regarded as leased with rent on January 1, 1946.
二　前號に該當する宅地以外の宅地で戰時災害後その上にあらたに家屋が建築されたものについては當該家屋の建築竣成の年の翌年分から、當該宅地の上に戰時災害に因り毀損した家屋の存するものについては昭和二十三年分から地租を徵收する。この場合において、昭和二十一年十二月三十一日以前に家屋の建築竣成があつたときは、昭和二十二年一月一日に家屋の建築竣成があつたものとみなす。
2.　With regard to building land other than that coming under the foregoing item, and on which houses have been newly built after war calamity, the land tax shall be collected as from the year immediately following construction of the said houses, and with regard to building land where houses damaged in war calamity remain, as from 1948. In this case the construction of houses completed before December 31, 1946 shall be regarded as completed on January 1, 1947.
三　戰時災害に因り毀損した家屋については、家屋稅法第十九條及び第二十條の規定にかかはらず、同法第十一條の規定を準用して昭和二十三年一月一日の現況により賃貸價格を定め、昭和二十三年分から家屋稅を徵收する。
3.　With regard to houses damaged in war calamity, the provision of Article 11 of the House Tax Law shall be applied, notwithstanding the provision of Article 19 and 20 of the same Law, and the rent being fixed according to the condition existing on January 1, 1948, the house tax shall be collected as from 1948.
前項の規定に該當する土地又は家屋の所有者（質權の目的である土地については質權者、百年より長い存續期間の定のある地上權の目的である土地については地上權）は、大藏大臣の定めるところにより、當該土地又は家屋の所在、地番又は家屋番號その他必要な事項を政府に申吿しなければならない。
The owner of the land or houses mentioned in the preceding paragraph (in case the land is put in pledge, the holder of the right of pledge, and in the case land is the object of superficies lasting longer than 100 years, the superficiary) shall report to the Government the location of the land or houses, the land number or house number, and other necessary matters as prescribed by the Minister of Finance.
第三十八條　第二十條第十三號の規定施行前に終了した各事業年度分の法人稅、營業稅及び臨時利得稅、同號の規定施行前の解散又は合併に因る淸算所得に對する法人稅及び淸算純益に對する營業稅竝びに昭和二十一年分以前の不動產所得、乙種の配當利子所得、甲種の事業所得、乙種の事業所得、乙種の勤勞所得及び乙種の退職所得に對する分類所得稅については、なほ從前の昭和十七年勅令第四百五十七號の例による。
Article 38.　The former Imperial Ordinance No. 457, 1942 shall still be in force with regard to the corporation tax, business tax, and special profit tax for business year ending before the enforcement of the provision of item 13, Article 20, the corporation tax on liquidation income and business tax on liquidation net profit due to dissolution or merger before the enforcement of the provision of the same number, and classified income tax on income from immovable assets, class B dividend and interest income, class A income from undertakings, class B income from undertakings, class B personal service income and class B retirement income.
第三十九條　酒類、淸涼飮料、砂糖、糖蜜、糖水、骨牌、從前の物品稅法第一條に揭げる物品、糖果又は果實蜜若しくはこれに類する物で、第二十條第十四號の規定施行前に、輸出したものに對する內國稅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ものに對する租稅の輕減若しくは免除については、なほ從前の昭和十八年勅令第三百三十一號の例による。
Article 39.　As to the exemption of national taxes impossable upon liquors, table waters, sugar molasses, sugar water, playing cards, commodities as shown under Article 1 of the Old Commodity Tax Law, sweetmeats or fruit-honey, or other commodities of similar nature, which were exported before enforcement of Item 14 of Article 20, or as to the delivery of subsidies to these commodities, or as to the reduction or exemption of taxes on the commodities imported from the Kwantung Provision, the old rules of Ordinance No. 331 of 1943 shall be in force.