(財産税法施行規則の一部を改正する勅令)
法令番号: 勅令第47号
公布年月日: 昭和22年2月12日
法令の形式: 勅令

改正対象法令

審議経過

朕は、財產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 amendments of the Capital Levy Law Enforcement Regulations and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年二月十日
This tenth day of the second month of the twenty-second year of Showa (February 10, 1947)
內閣総理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第四十七号
Imperial Ordinance No. 47
財產稅法施行規則の一部を次のように改正する。
The Capital Levy Law Enforcement Regulations shall be partly amended as follows:
第五十四條に次の一項を加える。
The following paragraph shall be added to Art. 54.
納稅義務者が第二項の規定により第一項第二號又は第三號に揭げる財產を物納に充てることができる場合において、納稅義務者の課稅價格算定の基礎となつた財產のうちに株式その他の出資があるときは、稅務署長は、納稅義務者の申請により、同項第二號又は第三號に揭げる財產の外、當該出資の出資先たる法人が調査時期において有してゐた財產（同項第一號乃至第三號に揭げる種類のものに限る。）で納稅義務者に屬するものによる物納を許可することができる。
In case a taxpayer is able to appropriate the properties as are enumerated in par. 1, item 2 or 3, by virtue of par. 2, if there are shares or other contributions in the properties which were the basis for the computation of the taxable amount of the taxpayer, he may, as prescribed by the Minister of Finance, appropriate for the payment in kind such properties as are enumerated in par. 1, items 1 to 3 inclusive and which were owned at the date of investigation by the corporation in which he invested, besides the properties enumerated in the said items.
第五十五條に次の一号を加える。
The following item shall be added to Art. 55.
三　課稅價格算定の基礎となつた財產が株式その他の出資である場合において、前條第四項の規定により、出資先の法人の調査時期において有してゐた財產を物納に充てる場合においては、前二號の規定にかかわらず、當該財產を、法第三章の規定及びこの勅令の第三章の規定並びにこれらに基いて發する命令の定める方法により評價した價額
3.　In case the properties, which were the basis for the computation of the taxable amount, are composed of shares and other contributions, if the properties as owned by the corporation, on the date of investigation to which the taxpayer invested are appropriated for the payment in kind: the value of the properties concerned as appraised pursuant to Chapter III of the Law, Chapter III of the present Ordinance, and the associate Ordinances, notwithstanding the provisions of the preceding two items.
第五十六條第一項、第六十條及び第七十條第一項中「第五十四條第一項」の下に「又は第四項」を加える。
In Art. 56, par. 1, Art. 60 and Art. 70, par. 1, "or par. 4" shall be added next to "Art. 54, par. 1."
第七十一條中「第五十四條第二項及び第三項」を「第五十四條第二項乃至第四項」に改める。
In Art. 71, "Art. 54, par. 2 and 3" shall read "Art. 54, par. 2-4."
第七十二條　納稅義務者が、左の各號に揭げる期間內に、震災、風水害、落雷、火災、火山爆發、その他の天災に因り、調査期間に有してゐた財產（舊勘定財產及び準舊勘定財產を除き、調査時期に有してゐた財產に代るものと認められる財產を含む。以下本條中同じ。）について被害を受けた場合（これらの天災に因り、會社等が被害を受けたため、株式その他の出資の價額が著しく低落した場合を含む。）において、その被害額が、調査時期に有してゐた財產の價額の十分の三に相當する金額又は十萬圓（同居家族については、その被害額の合計額が、調査時期に有してゐた財產の價額の合計額の十分の三に相當する金額又は十萬圓）を超え、納稅困難と認められるときは、稅務署長は、法第六十條第一項の規定により、左の各號に揭げる金額に相當する財產稅を輕減し又は免除することができる。
Article 72-1.　In case a taxpayer's property held on the date of investigation has been damaged, within the period as are enumerated hereunder, due to earthquake, flood, lightning, fire, volcanic eruption or any other act of God (excluding old account property and quasi-old-account property, and including the properties deemed to have replaced for the properties as owned at the date of investigation; the same goes in this Article) (including the case where the value of shares or other contributions of a corporation has heavily declined because of natural calamities referred to above), if the amount of damaged property exceeds 30% of the value of properties as owned at the date of investigation or 100,000 yen (in respect of co-living families, the total amount of damaged property exceeding 30% of the value of properties owned on the date of investigation by the families or 100,000 yen) and the taxpayer is acknowledged by the superintendent of a taxation office to be scarcely able to pay the tax, the superintendent of a taxation office may abate or exempt from the capital levy equivalent to the amount as are enumerated in each item hereunder.
一　調査時期後法第四十條第一項第一號又は第三號に揭げる期限前に被害を受けた場合においては、
1.　In case the taxpayer has been damaged after the date of investigation but before the time as prescribed in Art. 40, par. 1, item 1 or item 3 of the Law:
イ　法第三十七條第一項又は法第三十八條の規定による申吿書に記載された課稅價格に對する財產稅については、當該稅額と當該課稅價格から被害額を控除した金額により計算した財產稅の額との差額
(A)　In respect of the capital levy imposable upon the taxable amount stated in the return pursuant to Art. 37, par. 1 or Art. 38 of the Law, the difference between the amount of tax concerned and the amount of capital levy as computed by deducting the amount of damage from the taxable amount concerned.
ロ　法第三十九條第一項の規定による申吿書の修正又は同條第四項の規定による課稅價格の修正に因り增加する稅額に相當する財產稅については、修正後の課稅價格により計算した財產稅額と修正後の課稅價格から被害額を控除した金額により計算した財產稅の額との差額（修正前の課稅價格により計算した財產稅額と修正前の課稅價格から被害額を控除した金額により計算した財產稅の額との差額を除く。）
(B)　In respect of the capital levy equivalent to the increment of the tax accruing due to the revision of return pursuant to Art. 39, par. 1 of the Law or due to the revision of the taxable amount pursuant to par. 4 of the same Article, the amount of difference between the amount of the capital levy as computed on the basis of the revised taxable amount and the amount of the capital levy as computed by deducting the amount of damage from the revised taxable amount (excluding the amount of difference between the amount of the capital levy as computed by the taxable amount before revision and the amount of the capital levy as computed by deducting the amount of damage from the taxable amount before revision).
ハ　法第三十七條の申吿期限後若しくは法第三十八條の申吿期限後提出された申吿書に記載された課稅價格に對する財產稅、法第三十九條第三項の規定による申吿書の修正若しくは同條第五項の規定により課稅價格の修正に因り增加する稅額に相當する財產稅又は法第四十六條の規定による課稅價格の更正若しくは決定により徵收する稅額に相當する財產稅については、當該稅額（法第六十五條第一項の規定により加算する稅額、法第六十六條第一項の規定により追徵する稅額竝びに舊勘定預金等及び準舊勘定預金等により納付を申請することができる稅額を除く。）に調査時期に有してゐた財產の價額に對する被害額の割合を乘じて算出した金額
(C)　In respect of the capital levy imposable upon the taxable amount stated in the return filed after the expiration of the time limit referred to in Art. 37 or Art. 38 of the Law, or in respect of the capital levy equivalent to the amount of tax accruing due to the revision of return pursuant to Art. 39, par. 3 of the Law or due to the revision of the taxable amount pursuant to par. 5 of the same Article, or in respect of the capital levy equivalent to the amount of the tax as collected by the correction or determination of taxable amount by virtue of Art. 46 of the Law, the amount as computed by multiplying the amount of tax concerned (excluding the amount of tax to be added by virtue of Art. 65, par. 1 of the Law, the amount of tax to be additionally collected by virtue of Art. 66, par. 1 of the Law, and the amount of tax which may be applied for the payment in the form of old-restricted accounts or quasi-old-restricted accounts) by the ratio of the damaged amount to the total amount of properties owned at the date of investigation.
二　法第四十條第一項第一號又は第三號に揭げる期限後財產稅の完納前に被害を受けた場合においては、未納稅額（法第六十五條第一項の規定により加算する稅額、法第六十六條第一項の規定により追徵する稅額、滯納に係る稅額竝びに舊勘定預金等及び準舊勘定預金等により納付を申請することができる稅額を除く。）に調査時期に有してゐた財產の價額に對する被害額の割合を乘じて算出した金額
2.　In case the taxpayer has been damaged after the time as prescribed in Art. 40, par. 1, item 1 or item 3 of the Law but before the full payment of the capital levy, the amount as computed by multiplying the unpaid amount of tax concerned (excluding the amount of tax to be added by virtue of Art. 65, par. 1 of the Law, the amount of tax to be additionally collected by virtue of Art. 66, par. 1 of the tax and the amount of tax in delinquency and the amount of tax which may be applied for the payment in the form of old restricted account or quasi-old-restricted account) by the ratio of the damaged amount to the value of properties owned at the date of investigation.
前項の被害額は、被害を受けた財產について、被害に因る當該財產の價額の減少割合を、法第三章の規定及びこの勅令の第三章の規定竝びにこれらに基いて發する命令の定める方法により評價した當該財產の價額に乘じて算定した金額（當該財產に係る保險契約により支拂を受くべき保險金額を除く。）による。
The amount of damage referred to in the preceding paragraph shall be computed by deducting the insurance money to be paid pursuant to the insurance contract on the damaged properties from the amount computed by multiplying the amount of value of the properties concerned as computed pursuant to the provisions of Chapter III of the Law, Chapter III of the present Ordinance and the associate Ordinances by the ratio of the decreased amount to the amount of total properties concerned.
第七十二條の二　前條第一項第一號イ又はロの規定により財產稅を輕減又は免除する場合においては、法第五十五條第一項及び第五十六條第一項第一號に規定する「納付すべき財產稅額」には、前條第一項第一號イ又はロの規定により輕減又は免除する稅額は、これを算入しない。
Article 72-2.　In case the capital levy is to be abated or exempted by virtue of par. 1, item 1, (A) or (B) of the preceding Article the amount of tax to be abated or exempted by virtue of par. 1, item 1 (A) or (B) of the preceding Article shall not be counted in the "capital levy to be paid" referred to in Art. 55, par. 1 and Art. 56, par. 1, item 1 of the Law.
前條第一項第一號イ又はロの規定により財產稅を輕減又は免除する場合においては、法第五十五條第一項及び第五十六條第一項第一號に規定する「課稅價格」は、前條第一項の被害額を控除した額による。
In case the capital levy is to be abated or exempted by virtue of par. 1, item 1, (A) or (B) of the preceding Article, "the taxable amount" referred to in Art. 55, par. 1 and Art. 56, par. 1, item 1 of the Law shall be the amount after deducting the damaged amount referred to in par. 1 of the preceding Article.
前條第一項第一號イ又はロの規定により財產稅を輕減又は免除する場合においては、第三十八條第一項第一號及び第四十六條第一項第三號中「課稅價格」とあるのは「課稅價格から第七十二條第一項に規定する被害額を控除した額」と讀み替へるものとする。
In case the capital levy is to be abated or exempted by virtue of par. 1, item 1, (A) or (B) of the preceding Article "the taxable amount" in Art. 38, par. 1, item 1 and Art. 46, par. 1, item 3 shall read "the amount by deducting damaged amount referred to in Art. 72, par. 1 from the taxable amount."
第七十二條の三　納稅業務者は、第七十二條第一項の規定（同項第一號ハの規定を除く。）により財產稅の輕減又は免除を受けようとするときは、左の期限內に、大藏大臣の定める事項を記載した申請書を、納稅地の所轄稅務署長に提出しなければならない。
Article 72-3.　In case a taxpayer desires to be abated or exempted his capital levy pursuant to the provision of Art. 72, par. 1 (excluding item 1 (B) of the same paragraph), he shall file an application stating therein such matters as provided for by the Minister of Finance to the superintendent of the taxation office covering the place of payment within the following period.
一　第七十二條第一項第一號イの規定により財產稅の輕減又は免除を受けようとする者については、昭和二十二年三月十五日又は法第三十八條の申吿期限　但し、被害を受けた日が當該期限前二箇月に當る日以後であるときは、被害を受けた日の翌日から二箇月
1.　In case a taxpayer desires to be abated or exempted his capital levy pursuant to the provision of item 1 (A) of par. 1 of Art. 72: on or before March 15, 1947, or the filing date of Art. 38 of the Law;　provided that in case the date on which the taxpayer has been damaged, is within two months before the said time-limits: within two months after the next day of the date on which he has been damaged.
二　第七十二條第一項第一號ロの規定により財產稅の輕減又は免除を受けようとする者については、法第三十九條第一項の規定による申吿書の修正又は同條第四項の規定による課稅價格の修正の期限　但し、被害を受けた日が當該期限前二箇月に當る日以後であるときは、被害を受けた日の翌日から二箇月
2.　In case a taxpayer desires to be abated or exempted his capital levy pursuant to par. 1, item 1 (B) of Art. 72: within the time-limit of the revision of the return of par. 1 of Art. 39 of the Law or the time-limit of the revision of the taxable amount of par. 4 of the same Article of the Law;　provided that in case the date on which the taxpayer has been damaged is within two months before said time-limits: within two months of the next day of the date on which he was damaged.
三　第七十二條第一項第二號の規定により財產稅の輕減又は免除を受けようとする者については、被害を受けた日の翌日から二箇月　但し、法第四十條第一項第二號、第四號若しくは第五號に揭げる期限又は法第五十條に規定する納期限が被害を受けた日の翌日から二箇月後であるときは當該期限
3.　In case a taxpayer desires to be abated or exempted his capital levy pursuant to Art. 72, par. 1, item 2: within two months of the next day of the date on which he was damaged;　provided that in case the time-limit as enumerated in Art. 40, par. 1, item 2, item 4 or item 5 of the Law or the time-limit for payment referred to in Art. 50 are beyond two months of the next day of the date on which he has been damaged: by the said time-limits.
納稅義務者は、第七十二條第一項第一號ハの規定により、財產稅の輕減又は免除を受けようとするときは、申吿書の提出と同時に、法第三十九條第三項の規定による申吿書の修正若しくは同條第五項の規定による課稅價格の修正と同時に又は法第五十條に規定する納期限前に（被害を受けた日が申吿書提出の時、申吿書若しくは課稅價格修正の時又は法第五十條に規定する納期限前二箇月に當る日以後であるときは、被害を受けた日の翌日から二箇月以內に）、大藏大臣の定める事項を記載した申請書を、納稅地の所轄稅務署長に提出しなければならない。
In case a taxpayer desires to be abated or exempted his capital levy pursuant to Art. 72, par. 1, item 1 (C), he shall file an application stating therein the matters as provided for by the Minister of Finance to the superintendent of the taxation office covering the place of payment simultaneously with the filing of his return or the revision of his return to be made pursuant to Article 39, par. 3 of the Law or the revision of the taxable amount to be made pursuant to par. 5 of the same Article or before the date for payment of Art. 50 of the Law (in case the date on which he was damaged, is after the filing date, or the date of revision of return or taxable amount, or within two months before the time-limit for payment of Art. 50 of the Law: within two months of the next day of the date on which he was damaged).
稅務署長は、第七十二條第一項の規定により財產稅の輕減又は免除に關する處分をなしたときは、これを納稅義務者に通知する。
The superintendent of a taxation office, if he has made a disposition for abatement or exemption of capital levy pursuant to the provision of par. 1 of the preceding Article, shall inform the matter to the taxpayer.
第七十二條の四　稅務署長は、前條第一項又は第二項の規定による申請書の提出があつた場合において、必要があると認めるときは、納稅義務者の申請により、法第六十條第一項の規定による輕減又は免除に關する處分が確定するまで、稅金の徵收を猶豫することができる。
Article 72-4.　In case an application as referred to in par. 1 or par. 2 of the preceding Article has been filed, the superintendent of a taxation office, if he deems necessary, may postpone the collection of tax with the application of the taxpayer till the disposition for abatement or exemption pursuant to Art. 60, par. 1 of the Law is decided.
納稅義務者は、前項の規定により稅金の徵收の猶豫を受けようとするときは、大藏大臣の定める事項を記載した申請書を、前條第一項又は第二項の申請書の提出と同時に、納稅地の所轄稅務署長に提出しなければならない。
In case a taxpayer desires the postponement of the collection of tax pursuant to the provision of the preceding paragraph, he shall file the application stating therein matters as provided for by the Minister of Finance to the superintendent of the taxation office covering of the place of payment simultaneously with the filing of an application referred to in the preceding Article.
稅務署長は、第一項の規定による稅金の徵收の猶豫に關する處分が確定したときは、これを納稅義務者に通知する。
In case the disposition for the postponement of the collection of tax pursuant to par. 1 has been decided, the superintendent of the taxation office shall inform the matter to the taxpayer.
第七十二條第一項の規定により財產稅を輕減又は免除することができる場合においては、前條第一項又は第二項の申請書の提出がない場合においても、大藏大臣の定めるところにより、稅金の徵收を猶豫することができる。
In case the abatement or exemption of the capital levy is allowable pursuant to the provision of Art. 72, par. 1, the collection of the tax may be postponed as provided for by the Minister of Finance, even in case an application as referred to in par. 1 or par. 2 of the preceding Article is not filed.
第七十九條中「第六十條第二項、」を削る。
In Art. 79, "par. 2 of Art. 60" shall be deleted.
附　則
Supplementary Provision:
この勅令は、公布の日から、これを施行する。
The present Ordinance shall come into force as from the day of its promulgation.