Article 13. The commodity Tax Law Enforcement Regulations shall be partly revised as follows:
Article 2 shall be deleted.
In Article 3, "Class 1 commodities listed in Article 1 of the Commodities Tax Law shall be revised as "pictures and antiques."
In Article 4 "Class II or III commodities shall be revised as "Class I or II commodities (excluding pictures and antiques).
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)."
In Article 6 "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques).
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).
In Article 11, "or Class II" shall be deleted.
In Article 12, "or Class II" and "the textile excise and" shall be deleted.
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."
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.
In Article 17, "Class I commodities" shall be revised "pictures and antiques," and "Class II commodities" as "Class I commodities (excluding pictures and antiques)."
In Article 18, "Class III" shall be revised as "Class II."
In Article 21 and Article 22, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)."
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.
In Article 24, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)."
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.
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)."
In Article 31, "Class II or III" shall be revised as "or Class II."
In Article 32, "12 yen" shall be revised as "200 yen."
In Article 34, and Paragraph 1 and 2 of Article 35, "the Bureau of Marine Transportation" shall be revised as "the Customs."
In Paragraph 1 of Article 36, "Class II or III" shall be revised as "or Class II."
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.
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)."
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)."
Article 37-V shall be deleted and Article 37-VI shall be revised as Article 37-V.
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.
In Article 38, "commodities of Class I" shall be revised as "pictures and antiques."
In Article 39, "the Bureau of Marine Transportation" shall be revised as "the Customs."
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)."
In Item 4 of Paragraph 1 of Article 39-IV, "Article 37-VII" shall be revised as "Article 37-6."
The annex shall be revised as follows:
(Annex)
Table of Assessable Commodities.
Class I.
Group A.
(1) Photographic apparatuses, photographic enlargers, cinematograph projectors and parts and accessories thereof, and developing and reprinting appliances.
a) Photographic apparatuses, excluding those for use in microscopes.
b) Photographic enlargers.
c) Cinematographic projectors.
d) Parts and accessories of photographic apparatuses,
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.
e) Parts of photographic enlargers,
cameras, condensers, lenses and supports and holders thereof.
f) Parts and accessories of cinematographic projectors,
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.
g) Developing and printing appliances,
developing-tanks, pads, plating stands, printing instruments, burnishing instruments and lamps for the dark-rooms.
(2) Dry plates for photographs, films and sensitized paper (excluding those for use for X-rays).
a) Dry plates (for photographs).
b) Films (for photographs).
(3) Phonographs and parts thereof.
a) Phonographs (including those furnished with the radio-listening appliances).
b) arts of phonographs.
Phonographic cabinets, sound-boxes, movable metal arms, pick-ups, phonographic motors, turning boards, springs for generating the motive power, needles for phonographs.
(4) Records for phonographs (excludingt hose made of paper and less than six inches in diameter).
(5) Musical instruments, and parts and accessories thereof.
a) Musical instruments.
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.
b) Parts and accessories of musical instruments,
strings, bows and plectrums for stringed in struments and cases for musical instruments.
(6) Binoculars and monocles and cases therefor.
(7) Guns and parts thereof.
b) Parts of guns.
Barrels and stocks of guns.
(8) Cartridges (including those loaded) and ballets (limited to those used in sporting guns, pistols or air-guns)
(9) Golf implements, parts and accessories thereof.
b) Heads and shafts of golf-clubs.
c) Bags, cases and covers (head covers) of golf-clubs.
(10) Motor boats, sculls, and yachts for recreation.
(11) Billiard instruments.
Billiard tables, cues, billiard-balls, and chalk.
(12) Neon tubes and transformers thereof.
(13) Lighters for tobacco and electric matches.
(14) Family automobiles (limited to those whose circle-distance is more than 289 centimetres).
(15) Toilet articles.
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.
(16) Precious stones or semi-precious stones, commodities combined with precious stones or semi-precious stones (excluding commodities used for scientific research).
a) Precious stones or semi-precious stones.
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.
b) Commodities combined with precious stones or semi-precious stones.
(17) Pearls and commodities combined with pearls.
(18) Manufactures of precious metals or commodities combined with gold or platinum, excluding commodities for use in scientific researches or medical treatment.
a) Manufactures of precious metals, excluding gold pens.
b) Watches with the gold or platinum case, excluding those gilt or covered with gold.
c) (Gold-leafed folding screens or stands.
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.
(19) Manufactures of tortoise shells.
(20) Manufactures of corals, amber, ivory and cloisonne.
a) Manufactures of corals.
b) Manufactures of amber, excluding those used for insulation of electric current.
c) Manufactures of ivory, excluding those which are subject to the playing cards tax.
d) Manufactures of cloisonne.
(21) Furs or fur manufactures, excluding those provided for under No. 45.
(22) Feathers, manufactures of feathers or those combined with feathers.
a) Feathers, (whose value is less than 4 yen for 100 momme are excluded).
b) Manufactures of feathers.
c) Manufactures combined with feathers.
1) Mattresses, quilts and sitting mattresses.
2) Cushions, pillows and clothes.
Group B.
(23) Electric fans, and parts thereof.
b) Parts thereof.
Wings and motors used for electric fans.
(24) Electric, gas and mineral-oil stoves for heating.
(25) Refrigerators and parts thereof.
b) Parts thereof.
Refrigerating machines for refrigerators.
(26) Safes and steel furnitures.
a) Safes (including the portable safes).
b) Steel furnitures.
Cabinets, shelves, cases, boxes, beds, desks tables and chairs.
(27) Clocks and watches, and parts thereof.
a) Watches, wrist-watches, ornamental watches, clocks, electric clocks, stop-watches, watchman's clocks.
b) Cases of watches, movements, dial-plates, watch-glass, and substitutes thereof, and hands.
(28) Illuminators.
Stands, chandelliers, pendants, brackets, barbette, ceiling-lights, border-lights, globes, shades and the like.
(29) Electric instruments and gas instruments.
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.
(30) Marble, and marble-like stones for ornamentation, and artificial stones and ceramic tiles.
a) Marble and marble-like stones for ornamentation (limited to those used in architecture).
b) Artificial stones made of marble and marble-like stones.
c) Hard China-tiles, (ceramics) porcelain-ware tiles and mosaic-tiles.
d) Enamelled (glazed) tiles or dressing tiles other than those provided for in (c).
(31) Stationery goods.
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).
(32) Personal effects and toilet things.
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.
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.
(33) Smoking utensils.
Pipes, cases, ash-trays, smoking sets, tobacco-trays and match-cases.
(34) Folding fans and round fans, excluding shibu-uchiwa (round fans of inferior grades).
(35) Bags and trunks and basket-trunks.
a) Bags, trunks, shingenbukuro (ladies' bags), rucksacks, baskets and the like, excluding those whose value is less than 80 yen a piece.
b) Basket-trunks, excluding those whose value is less than 150 yen per piece.
(36) Ornaments, toys, amusement-goods, cradles and perambulators and the like.
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.
(37) Sporting goods.
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).
(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.
a) Tea-service utensils, sake-service utensils and other table utensils, excluding those whose value is less than 7 yen per piece.
b) Others, excluding small portable furnaces, kitchen-ranges, cooking utensils and those whose value is less than 15 yen per piece.
(40) Perfume goods and joss(incense)-sticks, excluding those whose value is less than 50 sen for 4 momme.
(41) Shampoo and washing powder.
(42) Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof and gyokuro-tea, pounded tea.
Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof, gyokuro-tea (superior green tea) and pounded tea.
(43) Beverages other than sake and other liquors and refreshing drinks.
a) Drinks of acid nature made from milk and lactic products.
b) Fruit-juice, fruit-honey, coffee-syrup, black-tea-syrups and the like.
c) Ama-sake and the like.
(44) Seasoning stuffs made chiefly from glutamin acid sodium.
(45) Furs of dogs, rabbits and hares and the manufactures therefrom.
(46) Articles for interior decoration.
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.
(47) Articles for "Go" and chess.
"Go" boards, "Go" stones, "Go" stone cases, chess-boards, chess-pawns, chess-pawn cases, chess-pawn stands and covers.
(48) Manufactures gilt or covered with precious metals, not otherwise provided for anywhere.
(49) Manufactures of leather, not otherwise provided for anywhere.
Gloves, sitting mattresses, cushions, and leather-ware.
(50) Bamboo-blinds, hanging-lanterns, and paper-lanterns, etc.
Bamboo-lanterns (excluding those made with oil-soaked paper and those used in funerals) and lantern-stands.
(51) Iron-kettles and tea-service sets (utensils), incense-furning-service sets (utensils) and flower-arrangement sets (utensils).
(52) Fishing articles, excluding those used for fishery industry.
Fishing articles and sets and cases and boxes therefor.
Group C.
(53) Radio-receivers and parts thereof.
a) Radio-receivers, excluding those not equipped with vacuum tubes, or those specially designated by the Minister of Finance.
b) Parts of the radio-receiver.
Receiver-cabinets, transformers, check-coils, condensers, resistances, dials and shashi.
(54) Vacuum-tube receiver and the like, microphone, amplifiers and megaphones.
(55) Electric lamps, bulbs and electric wiring instruments.
a) Electric lamps, excluding those used for fishery, safety-lanterns for mining, signals, communications, measurement, resistance, for antiblast, for telephone, sanitary purposes, etc.
1) Ordinary electric lamps, excluding those whose power is less than 40 watts.
2) Other electric lamps and the like.
b) Electric wiring instruments and goods, excluding those used for mining, communications, ships and agriculture.
Shade-holders, plates, and codes, etc.
(56) Portable torches and the cases thereof and battery.
(57) Thermos (vacuum flasks) and canteens and parts thereof.
a) Thermo-flasks (including those with cases) and water flasks (canteens).
b) Cases of thermo-flasks.
(59) Typewriters and parts and accessories thereof.
a) Typewriters, excluding those used for telegraphic communication.
b) Parts and accessories of the typewriter,
copy-tables, covers, ribbons, pads, movable printing-types, type-reservoirs, printing-machines used for typewriting.
(60) Mimeographs (copying-press) and accessories thereof.
a) Mimeographs (copying-press).
b) Accessories of Mimeographs.
Covers, screens, ink-cloths, rollers, handles, ink-plates, files, and file-frames.
(61) Money-registering instruments (cash-registers).
(62) Time-stamps, time-recorders and accessories thereof.
a) Time-stamps and time-recorders.
b) Accessories of time-stamps and time-recorders.
Master-clocks, relays, card-boxes, covers, and ribbons.
(63) Sewing-machines and parts thereof, and needless.
b) Parts of the sewing-machine.
Parts of the head, parts of legs and holders.
c) Needless for the sewing-machine.
(64) Magic lantern apparatuses, body-projectors and cases thereof.
(66) Calendars, picture-cards, photographs for diversion and prints.
a) Calendars (including the holders).
b) Picture-cards and book-marks, etc.
c) Bromides and other photographs for diversion.
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.
(67) Tooth-pastes, excluding tooth-powder.
(68) Butter, cheese, cream and substitutes thereof, and jam.
(69) Green-tea, excluding broiled tea, bancha-tea and those whose price is less than 40 yen per kan.
(70) Refined-sake lees and dregs of synthetic sake and of mirin (sweet sake).
(71) Wrought-up food-stuffs.
Fruit-essence, colour-essence, baking powder and the like.
(72) Ham, bacon, sausage, and smoked meat and fish.
(73) Gelatine (Bengal isinglass).
(74) Hats, caps, bonnets, sticks, whips, umbrellas, and parasols.
a) Caps, excluding those used by miners, and also those whose value is less than 37 yen per piece.
c) Umbrellas (including beach parasols), excluding those whose value is less than 40 yen per piece.
d) Other kinds of umbrellas, excluding those whose value is less than 25 yen per piece.
(75) Foot-gears, parts and accessories thereof.
a) Geta, zori and others, excluding those whose value is less than 13.5 yen per pair.
b) The body of the foot-gears, excluding those whose value is less than 10 yen per pair.
c) Fastenings, excluding those whose value is less than 3.5 yen per pair.
d) Toe-covers, excluding those whose value is less than 3.5 yen per pair.
(76) Furnitures.
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.
b) Bath-tubs and bath-furnaces, excluding those whose value is less than 200 yen per piece.
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.
d) Harita, frames for holding foot-warmers, excluding those whose value is less than 40 yen per piece.
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.
(77) Knitted goods, laces, lace-tissues, felts and manufactiures thereof and goods of allied kinds.
(78) Stamps, seals and the like, excluding those whose value is less than 8 yen per piece, set or pair.
Group D.
(79) Business implements and business goods.
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.
b) Pens, pen-holders, (including those with pens). writing brushes and accessories, paper-holders, and pancil-sharpening instruments.
c) Sumi (India ink), paints, painting oils, ink other than printing ink, cinnabar pad, red and black stamping ink-pads, ink erasers, paste.
(80) Telephone apparatuses, telephone exchange apparatuses (switch-boards), and parts and accessories thereof.
a) Telephone apparatuses other than the portable or blasting-proof pattern, and telephone exchange apparatus, including the relay office-line and junction holders).
b) Parts and accessories of the telephone apparatus and telephone exchange apparatus.
Transmitters, receivers, magnets, bells, dials, transformers, batteries, connecting circuits, accessorites, iron-plates, switch-board lamps, keys, circuit jacks and lamp jacks.
(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.
(82) Rugs, mattresses, carpets and the like.
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.
(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.
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).
(84) Shoe-cream and the like.
Shoe-cream, burnishing stuffs, and other shoe-polishes.
(85) Chip-boxes, chop-sticks (including those for use in a ceremony and celebraion) and toothpicks.
a) Chip-boxes, excluding those used at train lunch.
b) Chop-sticks, including those for use in a ceremony and celebration, and toothpicks.
(86) Nourishing tonics, breath sweetness, excluding those chiefly used by doctors.
a) Vitamin stuffs, hormone stuffs, manufactures of ginseng and other nourishing tonics.
(87) Insect-powders, vermicidal stuffs, deodorizer, excluding those used in agriculture or exclusively for purposes of disinfection.
Refined naphthaline, refined camphor, paradichrol benzol manufactures, pyrethrum manufactures, including mosquito-sticks, and others.
(88) Seasoning-stuffs.
a) Liquid seasoning-stuffs made from the juice of boiled fishes, shell-fishes, seaweeds and plants.
b) Curry-powder, pepper-powder, mustard-powder, entrema powder, Japanese pepper-powder, cayenne pepper-powder and the like.
c) Offhand curry and the like.
d) Ketchup, sauce and the like, including mayonnaise sauce.
(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.
(90) Lavers.
Dried lavers, prepared lavers, including seasoned lavers and green lavers.
(91) Pictures, writings and antiques
(92) Shoes, excluding those whose value is less than 15 yen per pair.
Class II.
(2) Ame, grape-sugar and malt sugar.
(3) Saccharine and dulcin.