(有価証券移転税法施行規則の一部を改正する勅令)
法令番号: 勅令第573号
公布年月日: 昭和21年11月27日
法令の形式: 勅令

改正対象法令

審議経過

朕は、有價證券移轉稅法施行規則の一部を改正する勅令を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Imperial Ordinance concerning the partial amendment to the Enforcement Regulations for the Securities Transfer Tax Law and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十一月二十六日
This twenty-sixth day of the eleventh month of the twenty-first year of Showa (November 26, 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
勅令第五百七十三號
Imperial Ordinance No. 573
有價證券移轉稅法施行規則の一部を次のように改正する。
Enforcement Regulations for the Securities Transfer Tax Law shall be partly revised as follows:
第一條ノ二　企業再建整備法第十五條第一項又ハ第二項（同法第五十二條ニ於テ準用スル場合ヲ含ム）ノ規定ニ依ル整備計畫ノ認可ヲ受ケタル法人ガ當該整備計畫ニ基キ設立セラレタル法人ニ對シ其ノ設立ノ日ヨリ三月內ニ當該整備計畫ニ基キテ爲シタル有價證券ノ移轉ニ付テハ有價證券移轉稅法第十條第九號ノ規定ニ依リ有價證券移轉稅ヲ納ムルコトヲ要セズ
Article 1-(2).　In case a corporation which has obtained approval of its reorganization program by virtue of par. 1 or 2 of Art. 15 of the Enterprises Reconstruction & Reorganization Law (including the case as applied by virtue of Art. 52 of the said Law) has transferred, in accordance with the said programme, securities to the corporation established by virtue of said program, within three months after the establishment of the said corporation, the corporation need not pay the securities transfer tax by virtue of item 9 of Art. 10 of the Securities Transfer Tax Law, as to the transference of the securities concerned.
第三條第一項第二號中「、株券ニ在リテハ拂込金額」を「（割引ノ方法ニ依リ發行セラレタル有價證券以外ノ有價證券ニシテ額面金額ト拂込金額トガ異ルモノニ付テハ額面金額及拂込金額）」に改める。
In Art. 3, par. 1, item 2, "paid-up amount in respect of shares" shall read "(in respect of securities other than securities issued by way of discount, which are not fully paid up, the face value as well as the paid up amount)."
同條第二項中「會社ノ社員」の下に「（特別ノ法令ニ依リ設立セラレタル法人ニシテ會社ニ非ザルモノノ出資者ヲ含ム但シ出資證券ノ發行アリタル分ノ出資者ヲ除ク）」を加える。
In par. 2 of the same Article, "(including the investors of corporations other than companies which has been established by special Statutes, provided that the investors having the investment certificates shall be excluded therefrom.)" shall be added next to "members of a company."
第八條第二號中「、株券ニ在リテハ拂込金額」を「（割引ノ方法ニ依リ發行セラレタル有價證券分以外ノ有價證券ニシテ額面金額ト拂込金額トガ異ルモノニ付テハ額面金額及拂込金額）」に改める。
In Art. 8, item 2, "paid up amount in respect of shares" shall read "(in respect of securities other than securities issued by way of discount, which are not fully paid up, the face value as well as the paid up amount)."
附　則
Supplementary Provisions:
この勅令は、昭和二十一年十二月一日から、これを施行する。
The present Ordinance shall come into force as from December 1, 1946.
昭和二十一年法律第十四號（所得稅法の一部を改正する等の法律）第三十八條第二項の規定により申吿しようとする者は、營業所ごとに有價證券移轉稅法施行規則第五條の規定に準じて作成した申吿書を、當該營業所の所在地の所轄稅務署長に提出しなければならない。
A person who wants to file a return in accordance with par. 2 of Art. 38 of the Law No. 14 of 1946 (concerning the partial the provision of amendment of the Income Tax Law, etc.) shall submit the return as made separately in each business office, by virtue of Art. 5 of the Enforcement Regulation for the Securities Transfer Tax Law to the superintendent of a taxation office which administers the place of a business office concerned.