朕は、特別法人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 partial amendments of the Enforcement Regulations of the Special Corporation Tax Law and other Laws, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年三月三十一日
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
內閣総理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
司法大臣　木村篤太郞
Minister of Justice　KIMURA Tokutaro
內務大臣　植原悅二郞
Minister for Home Affairs　UEHARA Etsujiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
商工大臣　石井光次郞
Minister of Commerce and Industry　ISHII Mitsujiro
勅令第百十二号
Imperial Ordinance No. 112
第一條　特別法人稅法施行規則の一部を次のように改正する。
Article 1.　The Special Corporation Tax Law Enforcement Regulations shall be partly amended as follows:
第一條第二項中「第四項」を「第五項」に改める。
In Art. 1, par. 2, "par. 4" shall read "par. 5."
第一條ノ二　特別法人稅法第四條第四項本文ノ規定ニ依リ特別ノ法人ノ各事業年度ノ剩餘金ノ計算上損金ニ算入セザル金額ハ當該事業年度ニ於テ爲シタル寄附金ノ合計金額ガ當該事業年度ノ拂込濟出資金額ニ千分ノ二・五ヲ、剩餘金額ニ百分ノ二・五ヲ各〻乘ジテ算出シタル金額ノ合計金額ノ二分ノ一ニ相當スル金額ヲ超過スル金額トス
Article 1-(2).　The amount which is not to be counted in loss in the computation of the surplus of a special corporation in an accounting year in accordance with the main clause of Art. 4, par. 4 of the Special Corporation Tax Law shall be the excess of total donations made in the accounting year over the amount equal to one-half of the total of 0.25% of the paid-up contributions and 2.5% of the surplus in said accounting year.
前項ノ剩餘金額ハ特別法人稅法第四條第一項乃至第三項ノ規定ニ依リ計算シタル金額ニ依ル
The surplus referred to under the preceding paragraph shall be computed pursuant to Art. 4, par. 1 to par. 3 of the Special Corporation Tax Law.
前項ノ剩餘金額ノ計算ニ付テハ特別ノ法人ガ當該事業年度ニ於テ爲シタル又ハ爲スベキ寄附金ハ之ヲ損金ニ算入セズ
With regard to the computing the surplus referred to under the preceding paragraph, the donation made or to be made by the special corporation during the accounting year shall not be counted in loss.
第一條ノ三　前條第一項ノ拂込濟出資金額ハ各事業年度末ニ於ケル拂込濟出資金額ニ當該事業年度ノ月數ヲ乘ジタルモノヲ十二分シテ計算シタル金額ニ依ル
Article 1-(3).　The paid-up contributions referred to under par. 1 of the preceding Article shall be computed pursuant to the division by 12 of the paid-up contributions as of the end of each accounting year, multiplied by the number of months in said accounting year.
前項ノ月數ハ曆ニ從ヒ之ヲ計算シ一月ニ滿タザル端數ヲ生ジタルトキハ之ヲ一月トス
The number of months referred to under the preceding paragraph shall be computed according to the calendar year, and a fraction of a month, if any, shall be deemed one month.
第一條ノ四　特別法人稅法第四條第四項但書ノ規定ニ依リ特別ノ法人ノ各事業年度ノ剩餘金ノ計算上損金ニ算入スル寄附金ハ法人稅法施行規則第八條ノ規定ニ依リ大藏大臣ノ指定シタル寄附金トス
Article 1-(4).　The donations to be counted in less in the computation of the surplus of a special corporation in each accounting year by virtue of the proviso of Art. 4, par. 4 of the Special Corporation Tax Law shall be donations as designated by the Minister of Finance in accordance with the provisions of Article 8 of the enforcement regulations of the Special Corporation Tax Law.
第一條ノ五　特別法人稅法第四條第四項但書ノ寄附金ノ損金算入ニ關スル規定ハ同法第十條ノ申吿書ニ同項但書ノ寄附金ノ損金算入ニ關スル申吿ノ記載ナキ場合ニハ之ヲ適用セズ
Article 1-(5).　The provisions of the proviso of Art. 4, par. 4 of the Special Corporation Tax Law, concerning the counting of donations as loss shall not apply unless the statement relative to the counting of donations as is entered under the proviso of the same paragraph, in the return referred to under Art. 10 of the said Law.
稅務署長ハ特別ノ事情アリト認メタルトキハ前項ノ申吿ノ記載ナカリシ場合ニ於テモ特別法人稅法第四條第四項但書ノ規定ヲ適用スルコトヲ得
The superintendent of the taxation office may, in special cases, apply the proviso of Art. 4, par. 4 of the Special Corporation Tax Law, even if the application referred to under the preceding paragraph has not been made.
第二條中「第四項」を「第五項」に改める。
In Art. 2, "par. 4" shall read "par. 5."
第三條第一項中「國庫補助金」の下に「、都道府縣補助金又ハ市町村補助金」を加え、同條第三項を次のように改める。
In Art. 3, par. 1, "the metropolitan and prefectural subsidies or city, town or village subsidies" shall be added next to "the national subsidies," and par. 3 of the same Article shall be as follows:
第一項ノ國庫補助金、都道府縣補助金又ハ市町村補助金ノ損金算入ニ關スル規定ハ特別法人稅法第十六條ノ申吿書ニ同項ノ國庫補助金、都道府縣補助金又ハ市町村補助金ノ損金算入ニ關スル申吿ノ記載ナキ場合ニハ之ヲ適用セズ
The provisions of the preceding paragraph, concerning the calculation into loss of the national subsidies, metropolitan and prefectural subsidies or city, town or village subsidies, shall not apply unless so applied by the special corporation in the return filed pursuant to Art. 16 of the Special Corporation Tax Law.
同條に次の一項を加える。
The following paragraph shall be added to the same Article:
第一條ノ五第二項ノ規定ハ前項ノ場合ニ付之ヲ準用ス
The provision of Art. 1-(5), par. 2 shall apply in respect to the case referred to under the preceding paragraph.
第十一條　特別法人稅法第五條第四項ノ規定ニ依リ特別ノ法人ガ淸算中ニ爲シタル寄附金ニシテ第一條ノ四ニ規定スル寄附金ニ該當スルモノハ之ヲ殘餘財產ノ價額ヨリ控除ス
Article 11.　Donations, made by a special corporation in liquidation, which come under the donations referred to under Art. 1-(4), shall be credited against the value of the liquidate assets, by virtue of Art. 5, par. 4 of the Special Corporation Tax Law.
前項ノ控除ニ關スル規定ハ特別法人稅法第十條ノ二ノ申吿書ニ前項ノ控除ニ關スル申吿ノ記載ナキ場合ニハ之ヲ適用セズ
The provision of the preceding paragraph concerning the credit shall not apply unless so applied by the special corporation in the return referred to under Art. 10-(2) of the Special Corporation Tax Law.
第一條ノ五第二項ノ規定ハ前項ノ場合ニ付之ヲ準用ス
The provision of par. 2 of Art. 1-(5) shall apply in respect to the case referred to under the preceding paragraph.
第十二條　特別法人稅法第十條ノ規定ニ依ル申吿書ニハ左ニ揭グル事項ヲ記載シ之ヲ納稅地ノ所轄稅務署長ニ提出スベシ
Article 12.　In the return made pursuant to Art. 10 of the Special Corporation Tax Law shall be stated matters as are enumerated hereunder and filed with the superintendent of taxation office having jurisdiction over the place of payment:
一　納稅義務アル特別ノ法人ノ名稱、代表者ノ氏名及主タル事務所ノ所在地
1.　Name of a special corporation liable to pay the tax, name of the representative and location of the principal place of business;
二　特別法人稅法第四條第四項但書ノ寄附金ノ損金算入ニ關スル事項
2.　Matters concerning the amount of donations to be counted in loss, as referred to under the proviso of Art. 4, par. 4 of the Special Corporation Tax Law;
三　第三條第一項ノ國庫補助金、都道府縣補助金又ハ市町村補助金ノ損金算入ニ關スル事項
3.　Matters concerning the national subsidies, prefectural subsidies or city, town or village subsidies to be counted in loss, as referred to under Art. 3, par. 1.
第十二條ノ二　前條ノ申吿ヲ爲ス場合ニ於テハ左ニ揭グル事項ヲ記載シタル書類及稅務署長ノ定ムル特別法人稅ノ稅額ノ計算ニ關スル明細書ヲ添附スベシ
Article 12-(2).　The return referred to under the preceding Article shall be accompanied by the document stating therein matters enumerated hereunder and the detailed statement concerning the computation of special corporation tax as designated by the superintendent of a taxation office:
一　前條第二號ニ規定スル事項ニ付テハ寄附金額、寄附先、寄附ノ爲サレタル日其ノ他寄附ニ關スル事項ヲ記載シタル書類
1.　As to matters provided for under item 2 of the preceding Article, the document stating therein the amount of donation, donee, the date of donation and other matters concerning the donation;
二　前條第三號ニ規定スル事項ニ付テハ國庫補助金、都道府縣補助金又ハ市町村補助金ノ收入及支出ニ關スル明細書
2.　As to matters provided for under item 3 of the preceding Article, the detailed statement concerning the receipt and disbursement of national subsidies, prefectural subsidies or city, town or village subsidies.
第十二條ノ三　解散シタル特別ノ法人ハ殘餘財產中拂込濟出資金額ヲ超過スル金額ニ相當スル部分ヲ分配セントスルトキハ其ノ分配ノ日ノ前日迄ニ淸算剩餘金額ヲ記載シタル申吿書ヲ納稅地ノ所轄稅務署長ニ提出スベシ
Article 12-(3).　In case a special corporation in dissolution is going to distribute the excess of the liquidate assets over the amount of the paid-up contributions, the corporation shall, by the day prior to the date on which said liquidate assets are to be distributed, submit with the superintendent of a taxation office having jurisdiction over the place of payment a return stating therein the surplus at liquidation.
前項ノ規定ニ依ル申吿書ニハ積立金ヨリ成ル金額ト其ノ他ノ金額トノ計算ニ關スル明細書、當該特別ノ法人ノ淸算期間中ニ於ケル收支ニ關スル明細書、左ニ揭グル事項ヲ記載シタル書類竝ニ稅務署長ノ定ムル特別法人稅ノ稅額ノ計算ニ關スル明細書ヲ添附スベシ
The return referred to under the preceding paragraph shall be accompanied by a detailed statement separating the amount composed of reserve from other income, a detailed statement on income and outgo during the liquidation, a document stating therein matters enumerated hereunder and a detailed statement on the computation of a corporation tax as designated by the superintendent of a taxation office:
一　納稅義務アル特別ノ法人ノ名稱、代表者ノ氏名及主タル事務所ノ所在地
1.　Name of a special corporation liable to pay the tax, name of a the representative and location of the principal place of business;
二　特別法人稅法第五條第四項ノ寄附金ノ控除ニ關スル事項
2.　Matters concerning the deduction of the donation referred to under Art. 5, par. 4 of the Special Corporation Tax Law.
第十二條ノ四　解散シタル特別ノ法人ハ殘餘財產中拂込濟出資金額ヲ超過スル金額ニ相當スル部分ヲ數囘ニ分チテ分配セントスル場合ニ於テハ分配ニ係ル殘餘財產ニ付其ノ分配ノ都度其ノ分配ノ日ノ前日迄剩餘淸算ニ金額ヲ記載シタル申吿書ヲ納稅地ノ所轄稅務署長ニ提出スベシ
Article 12-(4).　In case a dissolved corporation is going to distribute the excess of the liquidate assets over the amount of the paid-up contributions in instalment, it shall, by the date before the distribution in each time the distribution of liquidate assets takes place, file with the superintendent of a taxation office having jurisdiction over the place of payment a return stating therein the surplus at liquidation.
前條第二項ノ規定ハ前項ノ場合ニ付之ヲ準用ス此ノ場合ニ於テ當該特別ノ法人ノ淸算期間中ニ於ケル收支ニ關スル明細書トアルハ當該特別ノ法人ノ解散ノ日ヨリ殘餘財產ノ分配ノ日ノ前日迄ノ收支計算書トス
The provisions of par. 2 of the preceding Article shall apply in respect to the preceding paragraph. In this case, "a detailed statement on income and outgo during the period of liquidation of said special corporation" shall read "a statement on income and outgo taking place from the date of dissolution to the day prior to the date on which the liquidate assets are to be distributed."
第一項ノ場合ニ於テハ先ヅ積立金ヨリ成ル金額ニ相當スル部分ヲ分配シ後ニ其ノ他ノ金額ニ相當スル部分ヲ分配スルモノトシ淸算剩餘金ニ對スル特別法人稅額ヲ計算スルモノトス
In the case of par. 1, the amount of a special corporation tax imposable upon the surplus at liquidation shall be computed deeming the amount composed of reserve as firstly distributed and other amount as secondly distributed.
第一項ノ場合ニ於テ提出スル申吿書ニハ最初ニ申吿書ヲ提出スル場合ヲ除クノ外解散ノ時ニ於ケル財產目錄及貸借對照表ノ添附ハ之ヲ必要トセズ
The return to be filed in the case of par. 1 may not be accompanied with an inventory or a balance sheet at the time of dissolution unless the return is filed for the first time.
第十三條　納稅義務アル特別ノ法人ハ特別法人稅法第十一條ノ規定ニ依リ特別法人稅ヲ納付セントスルトキハ大藏大臣ノ定ムル書式ニ依ル納付書ヲ添ヘ之ヲ日本銀行本店、支店又ハ代理店ニ納付スベシ
Article 13.　A special corporation liable to pay the tax shall, on making the payment of a special corporation tax pursuant to Art. 11 of the Special Corporation Tax Law, pay it to the principal office of the Bank of Japan or its branch offices or agencies, attaching thereto a note of payment according to the form as may be designated by the Minister of Finance.
第十三條ノ二及び第十三條ノ三を削る。
Art. 13-(2) and Art. 13-(3) shall be deleted.
第十四條中「檢査スルトキハ」の下に「大藏大臣ノ定ムル」を加える。
In Art. 14, "as may be designated by the Minister of Finance" shall be added next to "on inspecting."
第十五條　特別法人稅法第十四條第一項ノ規定ニ依リ審査ノ請求ヲ爲サントスル特別ノ法人ハ其ノ事由ヲ記載シタル審査請求書ニ證據書類ヲ添附シ特別ノ法人ノ各事業年度ノ剩餘金額若ハ淸算剩餘金額ノ更正若ハ決定又ハ追徵稅額ノ決定ヲ爲シタル稅務署長ヲ經由シ之ヲ納稅地ノ所轄財務局長ニ提出スベシ
Article 15.　A corporation which desires to apply for the reinvestigation by virtue of Art. 14, par. 1 of the Special Corporation Tax Law shall file an application with the Director of the competent Local Financial Bureau stating the reason therefore and presenting the attesting documents, through the superintendent of a taxation office who has made the correction or determination of the surplus of each accounting period or the surplus at liquidation of a special corporation or who has charged the tax in deficit or penalty tax.
前項ノ場合ニ於テ同項ニ規定スル稅務署長ガ審査請求書ヲ受取リタルトキハ其ノ請求書ハ前項ノ規定ニ依リ納稅地ノ所轄財務局長ニ提出サレタルモノト看做ス
In the case of the preceding paragraph, when the superintendent of a taxation office referred to under the same paragraph has received the application, the application shall be deemed to have been submitted with the Director of the competent Local Financial Bureau.
第十六條　前條第一項ニ規定スル審査請求書ノ提出アリタルトキハ財務局長ハ審査請求ヲ爲シタル特別ノ法人ニ對シ審査ノ決定ニ關シ必要ナル事項ニ付質問ヲ爲シ又ハ審査ノ決定ニ關シ必要ト認メタル計算書其ノ他ノ書類ノ提出ヲ求ムルコトヲ得
Article 16.　In case an application referred to under par. 1 of the preceding Article has been filed, the Director of a Local Financial Bureau may ask questions to the special corporation which has filed the application, on matters necessary for the determination of reinvestigation or request the special corporation to submit a statement of accounts and other documents deemed necessary for the determination of reinvestigation.
第十七條　特別法人稅法第十八條ノ二ノ規定ニ依リ加算スル稅額又ハ同條第二項ニ於テ準用スル同法第十一條ノ七ノ規定ニ依ル追徵稅額ニ相當スル特別法人稅ニ加算スル稅額ハ同法第十一條第二項ノ規定ニ依リ納付スベキ稅額又ハ同法第十一條ノ七ノ追徵稅額ニ同法第十條乃至第十條ノ三ニ規定スル申吿期限（以下申吿期限ト謂フ）ノ翌日ヨリ納付ノ日ノ前日迄ノ日數ニ應ジ當該稅額百圓ニ付一日三錢ノ割合ヲ乘ジテ算出シタル金額ニ依ル
Article 17.　The amount of tax to be added to the tax pursuant to Art. 18-(2) of the Special Corporation Tax Law, or the amount of penalty tax to be added to the special corporation tax pursuant to Art. 11-(7) of the same Law as applied by virtue of par. 2 of the same Article shall be computed, according to the number of days elapsed since the day following the filing date prescribed in Art. 10 to Art. 10-(3) of the same Law (the date shall hereafter be referred to as the filing date) to the day before the date of payment, by multiplying the amount of tax to be paid by virtue of Art. 11, par. 2 of the same Law or of the penalty tax referred to under Art. 11-(7) of the same Law at the rate of 3 sen per diem per 100 yen of said taxes.
稅務署長已ムコトヲ得ザル事由アリト認メタルトキハ大藏大臣ノ定ムル所ニ依リ前項ノ加算稅額ヲ輕減又ハ免除スルコトヲ得
The superintendent of a taxation office may, in unavoidable cases, abate or exempt the additional amount of tax referred to under the preceding paragraph, as provided for by the Minister of Finance.
第十八條　特別法人稅法第十八條ノ三ノ規定ニ依リ追徵スル稅額ハ同法第十一條第二項ノ規定ニ依リ納付スベキ稅額又ハ同法第十一條ノ七ノ規定ニ依ル追徵稅額ニ申吿期限ノ翌日ヨリ申吿期限後ニ各事業年度ノ剩餘金額又ハ淸算剩餘金額ノ申吿ヲ爲シタルトキハ其ノ申吿ノ日ノ前日、各事業年度ノ剩餘金額又ハ淸算剩餘金額ノ修正、更正若ハ決定ヲ爲シタルトキハ其ノ修正、更正若ハ決定ノ日ノ前日迄ノ期間ニ應ジ一箇月ヲ經過スル每ニ當該稅額ニ百分ノ五ヲ乘ジテ算出シタル金額ニ依ル
Article 18.　The amount of tax to be additionally collected by virtue of Art. 18-(3) of the Special Corporation Tax Law shall be computed, according to the term of time elapsed since the day following the filing date to the day before the date on which the return is filed in case the surplus of each accounting period or the surplus at liquidation has been returned after the filing date, or to the day prior to the date on which the revision, correction or determination is made in case the surplus of each accounting period or the surplus at liquidation has been revised, corrected or determined, by multiplying the amount of tax to be paid by virtue of Art. 11-(2) of the same Law or the amount of penalty tax referred to under Art. 11-(7) of the same Law at the rate of 5% for each month elapsed.
前條第二項ノ規定ハ前項ノ追徵稅額ニ付之ヲ準用ス
The provision of par. 2 of the preceding Article shall apply in respect to the tax in deficit or penalty tax referred to under the preceding paragraph.
第十九條　特別法人稅法第十條ノ三第一項、第十條ノ四、第十一條ノ二乃至第十一條ノ六、第十四條第二項、第十八條ノ二第二項、第十八條ノ三、第十八條ノ四及第十九條第三項中政府トアルハ納稅地ノ所轄稅務署長トシ特別法人稅法第十五條第一項中政府トアルハ納稅地ノ所轄財務局長トス
Article 19.　In Art. 10-(3), par. 1, Art. 10-(4), Art. 11-(2) to Art. 11-(6), Art. 14, par. 2, Art. 18-(2), par. 2, Art. 18-(3), Art. 18-(4) and Art. 19, par. 3 of the Special Corporation Tax Law, "the Government" shall be "the superintendent of a competent taxation office," and in Art. 15, par. 1 of the Special Corporation Tax Law," the Government" shall be "the Director of the competent Local Financial Bureau."
第二條　有價証券移轉稅法施行規則の一部を次のように改正する。
Article 2.　The Securities Transfer Tax Law Enforcement Regulations shall be partly revised as follows:
第一條ノ二　左ノ各號ノ一ニ該當ス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).　The securities transfer tax upon the transfer of securities which comes under either of the following numbers may not be paid by virtue of item 9 of Art. 10 of the Securities Transfer Tax Law:
一　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
1.　Transfer of securities which a corporation given a permit for reorganization plan referred to under Art. 15, par. 1 or par. 2 of the Enterprise Reconstruction and Reorganization Law (including the case as applied in Art. 52 of the same Law) has, according to the reorganization plan, made to a corporation established pursuant to said reorganization plan within three months as from the date of the establishment;
二　生命保險中央會、損害保險中央會又ハ保險會社ガ戰時補償特別措置法第一條ニ規定スル戰時補償請求權ノ決濟ニ必要ナル資金ノ融通ヲ受ケタルニ因リ生ジタル債務ノ決濟ニ充ツル爲同法第六十四條第一項ノ規定ニ依リ交付ヲ受ケタル國債證券ヲ金融機關ニ對シ移轉シタル場合ニ於ケル當該國債證券ノ移轉
2.　In case Life Insurance Central Association, Non-life Insurance Central Association or an insurance company has transferred to the banking institution the national bonds granted pursuant to Art. 64, par. 1 of the War Indemnity Special Measures Law for the payment of liabilities arising out of obtaining the accomodation of loans necessary for the payment of the war indemnity claims referred to under Art. 1 of the same Law, the transfer of said national bonds;
三　日本銀行ヲ賣買ノ當事者トスル復興金融債券ノ移轉
3.　Transfer of reconstruction financial bonds, the person concerned of which is the Bank of Japan.
第九條中「檢査スルトキハ」の下に「大藏大臣ノ定ムル」を加える。
In Art. 9, "as designated by the Minister of Finance" shall be added next to "on inspecting."
第三條　酒稅法施行規則の一部を次のように改正する。
Article 3.　The Liquor Tax Law Enforcement Regulations shall be partly revised as follows:
第二十二條ノ二を第二十二條ノ三とし、第二十二條ノ三を第二十二條ノ四とする。
"Article 22-(2)" shall be "Article 22-(3)" and "Article 22-(3)" shall be "Article 22-(4)."
第二十二條ノ二　酒稅法第三十五條ノ二第一項ノ規定ニ依ル申吿書ハ之ヲ販賣場所轄稅務署ニ提出スベシ
Article 22-(2).　The return referred to under Art. 35-(2), par. 1 of the Liquor Tax Law shall be filed with the taxation office that has jurisdiction over the place where the liquors are sold.
販賣場ヲ有セズシテ酒類ノ販賣ヲ爲ス者ハ住所地又ハ居所地ノ所轄稅務署ニ前項ノ申吿書ヲ提出スベシ
A person who sells the liquors without the selling place shall file the return of the preceding paragraph with the taxation office that has jurisdiction over the place where his domicile or residence is situated.
前條第三項ノ規定ハ酒稅法第三十五條ノ二第一項ノ規定ニ依ル申吿ニ付之ヲ準用ス
The provision of par. 3 of the preceding article shall apply in respect to the return referred to under Art. 35-(2), par. 1 of the Liquor Tax Law.
第六十一條第一項第八号、第六十二條第一項第一号及び同項第三号中「及級別」を「、級別及用途」に改める。
In Art. 61, par. 1, item 8, Art. 62, par. 1, item 1 and item 3 of the same paragraph, "and class" shall read "class and use."
第七十五條ノ四第一項中「千八百五十五圓」を「六千三百四十五圓」に、「百四十八圓」を「五百七圓」に改める。
In Art. 75-(4), par. 1, "1855 yen" shall read "6345 yen" and "148 yen" shall read "507 yen."
第四條　酒類業團体法施行規則の一部を次のように改正する。
Article 4.　The Liquor Producers and Sellers Organization Law Enforcement Regulations shall be partly revised as follows:
題名を次のように改める。
The name of the said enforcement regulations shall be revised as follows:
酒類業組合法施行規則
Liquor Producers and Sellers Association Law Enforcement Regulations.
第一條及び第一條ノ二中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 1 and Art. 1-(2), "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第二條中第三号を第四号とし、以下順次繰り下げ、第二号の次に次の一号を加える。
In Art. 2, "item 3" shall be "item 4," hereinafter each item shall be successively lessened by one item and the following item shall be added next to item 2:
三　組合員ノ加入及脫退ニ關スル事項
3.　Matters concerning entrance and secession of the members of the association.
第三條第二項、第四條及び第五條中「タル資格ヲ有スル」を「タラムトスル」に改める。
In Art. 3, par. 2, Art. 4 and Art. 5, "has the qualification of" shall read " to become."
第九條及第十條　削除
Art. 9 and Art. 10　shall be deleted.
第十二條第一項中第六号を第七号とし、以下順次繰り下げ、第五号の次に次の一号を加える。
In Art. 12, par. 1, "item 6" shall be "item 7," hereinafter each item shall be successively lessened by one item and the following item shall be added next to item 5:
六　組合員ノ加入及脫退ニ關スル事項
6.　Matters relating to entrance and secession of the members of the Association.
第十三條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 13, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第十四條第二項中「二人」を「三人」に改める。
In Art. 14, par. 2, "two members" shall read "three members."
第十六條第一項中「タル資格ヲ有スル」を「タラムトスル」に改め、同條第三項を削る。
In Art. 16, par. 1, "has the qualification of" shall read "to become" and par. 3 of the same Article shall be deleted.
第十七條第三項を削る。
Art. 17, par. 3 shall be deleted.
第十七條ノ二中「第一項」を削り、「規定ニ依リ」の下に「理事長、」を加える。
In Art. 17-(2), "par. 1" shall be deleted, and "a chief director" shall be added next to "pursuant to the provisions."
第十九條第一項中「酒類業團體法及」を「酒類業組合法及」に改め、同項第二号を次のように改める。
In Art. 19, par. 1, "Liquor Producers and Sellers Organization Law and " shall read "Liquor Producers and Sellers Association Law and" and item 2 of the same paragraph shall be amended as follows:
二　組合員ノ除名
2.　Expulsion of the members of the Association.
同項第三号中「酒類業團體法第五條ノ二第一項」を「酒類業組合法第五條ノ二」に改める。
In item 3 of the same paragraph, "Art. 5-(2), par. 1 of Liquor Producers and Sellers Organization Law" shall read "Art. 5-(2) of Liquor Producers and Sellers Association Law."
第二十四條第三項を削る。
Art. 24, par. 3 shall be deleted.
第二十四條ノ二　第二十三條第一項ノ規定ハ組合員ノ除名ノ決議ニ之ヲ準用ス
Article 24-(2).　The provisions of Art. 23, par. 1 shall apply in respect to the resolution on the expulsion of the members of the association.
前項ノ決議アリタルトキハ除名ノ理由ヲ記載シタル書面ニ總會ノ決議錄ノ謄本ヲ添附シ之ヲ大藏大臣ニ屆出ツヘシ
In case the resolution referred to under the preceding paragraph has been made, the document stating therein the reason for expulsion shall be filed with the Minister of Finance together with a copy of the resolution of the general meeting.
第三十四條　酒稅ノ納稅ヲ保證シタル酒造組合ノ組合員ハ酒類業組合法第五條ノ六第一項又ハ第二項ノ規定ニ依リ其ノ組合ヲ脫退シタル後ト雖モ脫退ノ日以前ニ於テ納稅ノ義務ノ發生シタル酒稅ニ付仍酒稅法第四十四條ニ規定スル保證ノ義務ヲ負フ
Article 34.　The member of Sake Makers Association who guaranteed the payment of the liquor tax shall, still be, even after the secession from the association pursuant to Art. 5-(6), par. 1 or par. 2 of the Liquor Producers and Sellers Association Law, shall be responsible for the guarantee referred to under Art. 44 of the Liquor Tax Law in respect to the liquor tax the liability for which has occurred on or prior to the date of secession.
第三十八條乃至第四十條　削除
Art: 38 to Art. 40　shall be deleted.
第四十三條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 43, "Liquor Producers and Sellers Organization Law" shall read" Liquor Producers and Sellers Association Law."
第四十四條中第三号を第四号とし、以下順次繰り下げ、第二号の次に次の一号を加える。
In Art. 44, "item 3" shall be "item 4," hereinafter each item shall be successively lessened by one item and the following item shall be added next to "item 2."
三　會員ノ加入及脫退ニ關スル事項
3.　Matters relating to entrance and secession of the member.
第四十五條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 45, "Liquor Producers and Sellers Organization Law" shall read" Liquor Producers and Sellers Association Law."
第四十六條中「第十一條」を「第八條、第十一條」に、「第九號第十一號第十二號」を「第十號第十二號第十三號」に改め、「第三項」を削り、「第三十九條」を「第三十七條」に、「第十四條乃至」を「第十四條、第十五條、第十七條、」に、「、第三十六條及第三十八條」を「及第三十六條」に改める。
In Art. 46, "Art. 11" shall read "Art. 8, Art. 11," "item 9, item 11, item 12" shall read "item 10, item 12, item 13," "par, 3" shall be deleted, "Art. 39" shall read "Art. 37," "Art. 14 to" shall read "Art. 14, Art. 15, Art. 17" and "Art. 36 and Art. 38" shall read "and Art. 36."
第四十七條及び第四十八條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 47 and Art. 48, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第四十九條　削除
Art. 49　shall be deleted.
第五十條中「第十一條」を「第八條、第十一條」に、「第九號第十一號第十二號」を「第十號第十二號第十三號」に、「第二十四條第一項第三項」を「第二十四條第一項」に、「第三十九條」を「第三十七條」に改め、「第十六條第三項、」を削り、「、第三十六條及第三十八條」を「及第三十六條」に改める。
In Art. 50, "Art. 11" shall read "Art. 8, Art. 11," "item 9, item 11, item 12" as "item 10, item 12, item 13," "par. 1, and par. 3 of Art. 24" shall read "Art. 24, par. 1," "Art. 39" shall read "Art. 37," "Art. 16, par. 3" shall be deleted and "Art. 36 and Art. 38" shall read "and Art. 36."
第五十一條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 51, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第五十二條中「第十一條」を「第八條、第十一條」に、「第九號第十一號第十二號」を「第十號第十二號第十三號」に、「第四十條」を「第三十三條、第三十五條乃至第三十七條」に改める。
In Art. 52, "Art. 11" shall read "Art. 8, Art. 11," "item 9, item 11, item 12" shall read "item 10, item 12, item 13" and "Art. 40" shall read" Art. 33, Art. 35 to Art. 37."
第五十三條及び第五十四條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 53 and Art. 54, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第五十五條中「第十一條」を「第八條、第十一條」に、「第九號第十一號第十二號」を「第十號第十號第十三號」に改め、「第三項」を削り、「第三十九條」を「第三十七條」に、「第十四條乃至」を「第十四條、第十五條、第十七條、」に、「、第三十六條及第三十八條」を「及第三十六條」に改める。
In Art. 55, "Art. 11" shall read "Art. 8, Art. 11," "item 9, item 11, item 12" as "item 10, item 12, item 13." "par. 3" shall be deleted, "Art. 39" shall be read "Art. Art. 37," "Art. 14 to" shall read "Art. 14, Art. 15, Art. 17" and "Art. 36 and Art. 38" shall read "and Art. 36."
第五十六條乃至第五十八條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 56 to Art. 58, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第五十九條中「第十一條」を「第八條、第十一條」に、「第九號第十一號第十二號」を「第十號第十二號第十三號」に、「第二十四條第一項第三項」を「第二十四條第一項」に、「第三十九條」を「第三十七條」に改め、「第十六條第三項、」を削り「、第三十六條及第三十八條」を「及第三十六條」に改める。
In Art. 59, "Art. 11" shall read "Art. 8, Art. 11," "item 9, item 11, item 12" shall read "item 10, item 12, item 13." "Art. 24, par. 1 and par. 3" shall read "Art. 24, par. 1," "Art. 39" shall read "Art. 37," "Art. 16, par. 3" shall be deleted, and "Art. 36 and Art. 38" shall read "and Art. 36."
第六十一條中「酒類業團體法」を「酒類業組合法」に改める。
In Art. 61, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
第五條　酒類業團體登記令の一部を次のように改正する。
Article 5.　The Imperial Ordinance concerning the Registration of Liquor Producers and Sellers Organization shall be partly revised as follows:
題名を次のように改める。
The name of the said Imperial Ordinance shall be amended as follows:
酒類業組合登記令
The Imperial Ordinance concerning the Registration of Liquor Producers and Sellers Association.
第一條第一項中「酒類業團體ト稱ス」を「酒類業組合ト稱ス」に改め、「又ハ行政官廳ガ酒類業團體法第四條ノ二第三項ノ處分ヲ完了シタル日」を削り、同條第二項中「酒類業團體」を「酒類業組合」に改める。
In Art. 1, par. 1, "means Liquor Producers and Sellers Organization" shall read "means Liquor Producers and Sellers Association," "or the date on which the Government Authorities have completed the disposition provided for under par. 3 of Art. 4-(2) of Liquor Producers and Sellers Organization Law" shall be deleted, and in par. 2 of the same Article, "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association."
第二條、第三條、第五條乃至第八條中「酒類業團體」を「酒類業組合」に改める。
In Art. 2, Art. 3, Art. 5 to Art. 8, "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association."
第九條第一項中「酒類業團體」を「酒類業組合」に改め、同條第二項中「酒類業團體登記簿」を「酒類業組合登記簿」に改める。
In Art. 9, par. 1, "Liquor Producers and Sellers Organization," shall read "Liquor Producers and Sellers Association," and in par. 2 of the same Article, "Liquor Producers and Sellers Organizations Register Book" shall read "Liquor Producers and Sellers Associations Register Book."
第十條第一項中「酒類業團體」を「酒類業組合」に改め、「第三項ニ規定スル場合ヲ除クノ外」を削り、同條第三項及び第四項を削る。
In Art. 10, par. 1, "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association," "excepting cases provided for under par. 3" shall be deleted, and par. 3 and par. 4 of the same Article" shall be deleted.
第十二條、第十三條及び第十五條中「酒類業團體」を「酒類業組合」に改める。
In Art. 12, Art. 13 and Art. 15," "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association."
第六條　砂糖消費稅法施行規則の一部を次のように改正する。
Article 6.　The Sugar Excise Law Enforcement Regulations shall be partly amended as follows:
第二十三條中「三百六十圓」を「千八十圓」に改める。
In Art. 23, "360 yen" shall read "1,080 yen."
第七條　織物消費稅法施行規則の一部を次のように改正する。
Article 7.　The Textiles Excise Law Enforcement Regulations shall be partly revised as follow:
第二十九條第二項中「一圓」を「十圓」に改め、同條第四項中「百圓」を「千圓」に改める。
In Art. 29, par. 2, "1 yen" shall read "10 yen," and in par. 4 of the same Article, "100 yen" shall read "1,000 yen."
第三十四條　織物消費稅法第二條但書ノ規定ニ依リ消費稅ノ稅率ヲ織物ノ價格百分ノ十トスル織物ヲ定ムルコト左ノ如シ
Article 34.　The textiles for which the rate of the excise made to be 10% of the price of said textiles in accordance with the proviso of Art. 2 of the Textiles Excise Law shall be as follows:
一　抄纖織物（抄纖糸ト綿糸又ハステープルフアイバー糸トヲ以テ組成スル織物ヲ含ム）
1.　Textiles made of paper yarn (including those made of cotton yarn or staple fibre yarn);
二　黃麻式織物
2.　Textile made of jute.
第八條　物品稅法施行規則の一部を次のように改正する。
Article 8.　The Commodity Tax Law Enforcement Regulations shall be partly revised as follows:
第十五條ノ二中「嗜好飮料」の下に「（固型、粉末及煉狀ノモノヲ含ム）」を加え、「、防蟲劑、殺蟲劑、防臭劑」を削る。
In Art. 15-(2), "(the same shape, powder and paster)" shall be added next to "taste beverage," and "insectifuges, insecticides and deodorants" shall be deleted.
第三十二條中「二百圓」を「六百圓」に改める。
In Art. 32 "200 yen" shall read "600 yen."
別表第一種甲類を次のように改める。
Class I, Group A of the Annexed Table shall be amended as follows:
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, cinematographic 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（シヤツター附ノモノヲ含ム）、暗函（蛇腹ノ有無ヲ別タズ）、アタツチメント、シヤツター、フイルムパツクホルダー、マガジン、取枠、フアインダー、三脚臺、フイルター、レンズフード、セルフタイマー、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 centrivances, 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、フイルムリール、ランプハウス、映寫機用ランプ、ヘツドマシン、映寫機用モーター、發聲裝置、フイルム卷取機、カラースクリーン及映寫機用ケース
condensers, lenses, film-reels, lamp-houses, lamp for projecting apparatuses, head-machines, motors for projecting apparatuses, talkie-appliances, film-finders, color screens, and cases for projectors
ト　現像燒付用器具
g.　Developing and printing appliances
現像タンク、現像バツト、修整臺、燒付器、艶出器及暗室ランプ
developing-tanks, pads, plating stands, printing instruments, burnishing instrument and lamps for dark-rooms.
二　蓄音器及同部分品
2.　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.　Phenographs (including those furnished with the radio-listening appliances)
ロ　蓄音器部分品
b.　Parts of phonographs
蓄音器匣、サウンドボツクス、移動腕金、ピツクアツプ、蓄音器用モーター、囘轉盤、動力用ゼンマイ及畜音器用針
Phonographic cabinets, sound-boxes, movable metal arms, pick-ups, phonographic motors, turning boards, springs for generating the motive power, needles for phonographs.
三　雙眼鏡、隻眼鏡及同ケース
3.　Binoculars and monocles and cases therefore.
四　銃及同部分品
4.　Guns and parts thereof.
イ　銃
a.　Guns
獵銃及空氣銃
sporting guns and air-guns
ロ　銃部分品
b.　Parts of guns
銃身及銃床
Barrels and stocks of guns
五　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
5.　Cartriges (including those loaded) and ballets (limited to those used in sporting guns, or air-guns).
六　ゴルフ用具、同部分品及附屬品
6.　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　ゴルフクラブノヘツド及シヤフト
b.　Heads and shafts of gold-clubs
ハ　ゴルフクラブ用ノバツグ、ケース及ヘツドカバー
c.　Bags, cases and covers (head covers) of golf-clubs
七　娛樂用ノモーターボート、スカール及ヨツト
7.　Motor boats, sculls, and yachts for recreation
八　撞球用具
8.　Billiard instruments.
撞球臺、キユー、タツプ、球及チヨーク
Billiard tables, cues, tap, billiard-balls, and chalk
九　ネオン管及同變壓器
9.　Neon tubes and transformers thereof.
十　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
10.　Family automobiles (limited to those whose circle-distance is more than 289 centimeters)
十一　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
11.　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、サフアイヤ、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、アクアマリン、ベリール、トールマリン、ジルコン、クリソライト、ガーネツト、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、ブラツドストーン及ヘマタイト
Diamond, ruby, saphire, alexandrite, chrysoberyl, topaz, spinel, emerald, aquamarine, beryl, tourmaline, silcon, cryolithe, garnet, opal, nephrite, chrystal, agate, byoganseki, koganseki, malachite, turquoise, moonstone, seikinseki, quartzite, bloodstone and hematite
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.
十二　眞珠又ハ眞珠ヲ用ヒタル製品
12.　Pearls and commodities combined pearls.
十三　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
13.　Manufactures of precious metals or commodities combined with gold or platinum, excluding commodities for use in scientiphic researchs 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-leafted 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, and those gilt or covered with gold
十四　鼈甲製品
14.　Manufactures of tortoise shells.
十五　珊瑚製品、琥珀製品、象牙製品及七寶製品
15.　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.
十六　毛皮又ハ毛皮製品但シ第四十五號ニ揭グルモノヲ除ク
16.　Furs or fur manufactures, excluding those provided for under No. 45.
十七　羽毛、羽毛製品又ハ羽毛ヲ用ヒタル製品
17.　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 (those 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）　クツシヨン、枕及被服類
(2)　Coshions, pillows and clothes
乙類
Group B.
十八　寫眞用ノ乾板、フイルム及感光紙但シエツクス線用ノモノヲ除ク
18.　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　寫眞用フイルム
b.　Films (for photographs)
ハ　寫眞用感光紙
c.　Sensitized paper
十九　蓄音器用レコード但シ六吋以下ノ紙製ノモノヲ除ク
19.　Records for phonographs (excluding those made of paper and less than six inches in diameter).
二十　樂器、同部分品及附屬品
20.　Musical instruments, and parts and accessories thereof.
イ　樂器
a.　Musical instruments
ピアノ、オルガン、アコーデイオン、バンドニオン、ハーモニカ、ヴアイオリン、ヴイオラ、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、バンジヨー、フリユート、ピツコロ、クラリネツト、オーボ、バズーン、コルネツト、トランペツト、トロンボーン、アルト、バリトン、チユーバ、サクソフオーン、スザフオーン、ホルン、バイブラフオーン、喇叭（信號喇叭ヲ除ク）、木琴、鐵琴、チユーブフオーン、ハープ、リラ、箏、三紘、琵琶、明笛、尺八、鼓、ドラム類、タンボリン及シンバル
Piano, organ, accordion, bandonion, harmonica, violin, viola, cello, contrabass, mandoline, mandolla, mandolliala mandocello, mandollone, guitar, guitallone, bararaika, ukulele, banjo, flute, piccolo, clarinet, oboe, basin, cornet, trumpet, trombone, alto, baritone, tube, saxophone, suzaphone, horn, vibrahorn, trumpet (excluding signal trumpet) xylophone, iron xylophone, tube-phone, 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、弓及撥竝ニ調子笛、弱音器及樂器用ケース
Strings, bows and plectrums as well as pitch-pipe, sordino and cases for musical instruments.
二十一　喫煙用ライター及電氣マツチ
21.　Lighters for tobacco and electric matches.
二十二　化粧品
22.　Toilet articles.
香水、香紐、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, scent-bag, facial powder, rouge, eyebrow-paint, cream, make-up cream, facial tonic, face powder, perfumed oils and brillantine for hair, hair-dressing stuff, hair-dyeing stuff, hair-tonic, manicure stuff, depilating stuff and absorbing stuff
同種乙類第三十五号中「八十圓」を「九十圓」に改め、同類第三十六号中「十圓ニ滿タザル玩具ヲ除ク」を「十圓ニ滿タザルモノヲ除ク」に改め、同類第三十八号中「七圓」を「十五圓」に、「十五圓」を「三十圓」に改め、同類第四十号中「五十錢」を「一圓」に改め、同類第四十三号中「嗜好飮料」の下に「（固型、粉末及煉狀ノモノヲ含ム）」を加え、同類を丙類とする。
In No. 35 of Group B of the same class, "80 yen" shall read "90 yen," in No. 36 of the same group, "excluding toys the price of which proves less than 10 yen" shall read "excluding those the price of which proves less than 10 yen." in No. 38 of the same group, "7 yen" shall read "15 yen," "15 yen" shall read "30 yen," in No. 40 of the same group, "50 sen" shall read "1 yen," "(including the same shape, powder and paste)" shall be added next to "taste beverage," and "the same group" shall be "Group C."
同種丙類第六十九号中「四十圓」を「二百圓」に改め、同類第七十一号中「、フクラシ粉」を削り、同類第七十四号中「三十七圓」を「八十圓」に、「四十圓」を「百十圓」に、「二十五圓」を「四十五圓」に改め、同類第七十五号中「十三圓五十錢」を「四十圓」に、「十圓」を「三十圓」に、「三圓五十錢」を「十圓」に改め、同類第七十六号中「二百八十圓」を「八百五十圓」に、「二百圓」を「六百圓」に、「百四十圓」を「四百圓」に、「四十圓」を「八十圓」に、「二十五圓」を「五十圓」に改め、同類第七十八号中「八圓」を「百二十圓」に改め、同類を丁類とする。
In No. 69 of Group C of the same class, "40 yen" shall read "200 yen," in No. 71 of the same group, "baking powder" shall be deleted, in No. 74 of the same group, "27 yen" shall read "80 yen," "40 yen" shall read "110 yen," "25 yen" shall read "45 yen," in No. 75 of the same group, "13.5 yen" shall read "40 yen," "10 yen" shall read "30 yen," "3.5 yen" shall read "10 yen" in No. 76 of the same group, "280 yen" shall read "850 yen." "2,000 yen" shall read "600 yen," "140 yen" shall read "400 yen," "40 yen" shall read "80 yen," "25 yen" shall read "50 yen," in No. 78 of the same group "8 yen" shall read "120 yen" and "the same group" shall be "Group D."
同種丁類第八十二号中「四十圓」を「百圓」に改め、同類第八十三号中「一圓二十錢」を「三圓六十錢」に、「三圓」を「十二圓」に改め、同類第八十五号中「
八十五　折箱、割箸、祝箸及爪楊枝類
イ　折箱但シ汽車辨當用ノモノヲ除ク
ロ　割箸、祝箸及爪楊枝類
」を「八十五　削除」に改め、同類第八十七号中「 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 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 」を「八十七　削除」に改め、同類第八十八号中「
八十八　調味料
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
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
ハ　卽席カレー其ノ他之ニ類スルモノ
ニ　ケチヤツプ及ソース類（マヨネーズソースヲ含ム）
ホ　鰹節
」を「
八十八　調味料
イ　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
ロ　卽席カレー其ノ他之ニ類スルモノ
ハ　ケチヤツプ及ソース類（マヨネーズソースヲ含ム）
ニ　鰹節
」に改め、同類第九十二号中「百五十一圓」を「二百五十圓」に改め、同類を戊類とする。
In No. 82 of Group D of the same class, "40 yen" shall read "100 yen," in No. 83 of the same group, "1.2 yen" shall read "3.6 yen," "3 yen" shall read "12 yen," in No. 85 of the same group, "
85　Chip-boxes, chop-sticks (including those for use in ceremony and celebration) and toothpicks.
a.　Chip-boxes, excluding those used at train
b.　Chop-sticks, including those for use in a ceremony and celebration and toothpicks"
shall read "85 shall be deleted," in No. 87 of the same group," 87 Insect-powders, vermicidal stuffs, deodorizer, excluding those used in agriculture or exclusively for purpose of disinfection refined naphthaline, refined camphor, paradichrol benzol manufactures, pyrethrum manufactures, including mosquito-sticks and other similar insect-powders, vermicidal stuffs and deodorizer shall read "87 shall be deleted," in No. 88 of the same group, "
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, en trema-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
e.　Dried bonito
"shall read "
88　Seasoning-stuffs
a.　Curry-powder, pepper-powder, mustard-powder, entrema powder, Japanese pepper-powder, cayenne pepper-powder
b.　Offhand curry and the like
c.　Ketchup, sauce and the like, including mayonnaise sauce
d.　Dried bonito
"in No. 92 of the same group, "151 yen" shall read "250 yen," and "the same group" shall be "Group E."
第九條　入場稅法施行規則の一部を次のように改正する。
Article 9.　The Admission Tax Law Enforcement Regulations shall be partly revised as follows:
第十四條　第一項中「稅率ノ區別ニ從ヒ」を削る。
In Art. 14, par. 1, "according to the classification of the tax rate" shall be deleted.
第十條　印紙稅法施行規則の一部を次のように改正する。
Article 10.　The Stamp Duties Law Enforcement Regulations shall be partly revised as follows:
第一條中第五号乃至第七号を次のように改める。
In Art. 1, "item 5 to item 7" shall read as follows:
五　商工協同組合
5.　Commerce and Industry Co-operate Association.
六　林業組合及林業會（所屬ノ組合員又ハ會員ヲシテ出資ヲ爲サシメザルモノヲ除ク）
6.　Forest Production Association and Forestry Association (excluding that which is not invested by the members belonging to the association or the association itself).
七　削除
7.　Deleted.
第十一條　國稅徵收法施行規則の一部を次のように改正する。
Article 11.　The National Tax Collection Law Enforcement Regulations shall be partly revised as follows: Art. 4 to Art. 6 shall be deleted.
第一條ノ二を削る。
Art. 1-(2) shall be deleted.
第二條　削除
Art. 2.　Deleted.
第三條第一項中「納期日ヲ定メ第一條ノ吿知又ハ第二條ノ通知ヲ爲スト同時ニ其ノ旨吿知又ハ通知スヘシ」を「第一條ノ吿知書ニ其ノ旨ヲ記載スヘシ」に改め、同條第三項を削る。
In Art. 3, par. 1, "shall designate the date of payment, sent the notification referred to under Art. 1 or report referred to under Art. 2 and simultaneously notify or report the same" shall read "shall state the same in the notification referred to under Art. 1," and par.
第四條乃至第六條　削除
3 of the same Article shall be deleted.　Art. 4 to Art. 6 shall be deleted.
第六條ノ二及び第六條ノ三を削る。
Art. 6-(2) and Art. 6-(3) shall be deleted.
第七條　削除
Art. 7.　Deleted.
第八條中第一号乃至第四号を次のように改める。
In Art. 8, "item 1 to item 4" shall be revised as follows:
一　課稅標準ノ申吿アリタル諸稅
1.　Taxes of which the taxable standards have been returned.
二　納稅ノ吿知ヲ爲シタル諸稅
2.　Taxes of which the notice of payment has been sent.
三　製造場ヨリ移出セラレ若ハ業務ノ用ニ供スル爲販賣セラレタル酒類ニ對スル酒稅ハ又ハ製造場ヨリ移出セラレタル淸涼飮料若ハ物品ニ對スル淸涼飮料稅若ハ物品稅
3.　Liquor tax on liquors which have been taken out of the manufactory or sold for restaurant use, or table water tax on the table waters or commodity tax on the commoditiees, which have been taken out of the manufactory.
四　入場又ハ設備ノ利用ニ付取得シ又ハ取得スヘカリシ入場料ニ對スル入場稅又ハ特別入場稅
4.　Admission tax or special admission tax on the charge for admission received or to be received in respect to the admission or the utilization of facilities.
第九條第三項を削る。
Art. 9, par. 3 shall be deleted.
第十一條第二項中「一圓」を「三圓」に改める。
In Art. 11, par. 2, "1 yen" shall read "3 yen."
第十一條ノ二　前條ニ依リ督促ヲ受ケタル場合ニ於テハ稅金額百圓ニ付一日四錢ノ割合ヲ以テ納期限ノ翌日ヨリ稅金完納又ハ財產差押ノ日ノ前日迄ノ日數ニ依リ計算シタル延滯金ヲ納付スヘシ但シ納期ヲ繰上ケ徵收セラレタルトキ又ハ公示送達ノ方法ニ依リ納稅ノ吿知又ハ督促ヲ受ケタルトキハ此ノ限ニ在ラス
Art. 11-(2).　In case the notice of payment has been sent in accordance with the preceding Article, the interest on the tax in case of nonpayment as computed, according to the number of days elapsed since the day following the date of payment to the day prior to the date on which the tax is paid in full or the property is attached, at the rate of 4 sen per diem per 100 yen of said tax shall be paid; provided, however, this shall not hold good in respect to the case of the collection made prior to the date of payment, or of the notice or demand sent according to public notification.
稅金額百圓未滿ナルトキハ前項ニ依ル延滯金ハ之ヲ徵收セス延滯金ヲ計算スルニ當リ稅金額ニ百圓未滿ノ端數アルトキハ其ノ端數ハ之ヲ切捨テ計算ス
In case the amount of tax proves less than 100 yen, the interest referred to under the preceding paragraph shall not be collected. On computing the interest, a fraction of 100 yen of the tax shall be disregarded.
前二項ニ依リ計算シタル延滯金ノ金額カ一圓未滿ナルトキハ延滯金ハ之ヲ徵收セス延滯金ノ金額ニ一圓未滿ノ端數アルトキハ其ノ端數ハ之ヲ切捨ツ
In case the amount of interest computed pursuant to two preceding paragraphs proves less than 1 yen, the interest shall not be collected. A fraction of 1 yen of the interest shall be disregarded.
稅務署長滯納ニ付酌量スヘキ情狀アリト認ムル場合ニ於テハ延滯金ノ全部又ハ一部ヲ免除スルコトヲ得
The superintendent of a taxation office may, in special cases in respect to nonpayment, exempt a total or a part of the interest.
第十二條　間接國稅犯則者処分法施行規則の一部を次のように改正する。
Article 12.　The Indirect National Tax Penalty Law Enforcement Regulations shall be partly revised as follows:
第七條ノ二に次の一号を加える。
The following item shall be added next to Art. 7-(2):
五　酒稅
5.　The liquor tax.
第八條中「臨檢、搜索、尋問」を「質問、檢査、臨檢、搜索」に、「供述」を「答辯」に改める。
In Art. 8, "inspection, search, inquiry" shall read "question, examination, inspection, search," and "statement" shall read "answer."
第十三條　大藏省官制の一部を次のように改正する。
Article 13.　The Regulations governing the Organization of Ministry of Finance shall be partly revised as follows:
第五條中第四号を削り、第五号を第四号とし、同号の次に次の一号を加える。
In Art. 5, "item 4" shall be deleted, "item 5" shall read "item 4" and the following item shall be added next to the same item:
五　家屋臺帳ニ關スル事項
5.　Matters concerning the house ledger.
第十四條　財務局官制の一部を次のように改正する。
Article 14.　The Regulations governing the Organization of Local Financial Bureau shall be partly revised as follows:
第一條中第二号を第三号とし、以下順次繰り下げ、第一号の次に次の一号を加える。
In Art. 1, "item 2" shall read "item 3," hereinafter the following item shall be lessened by one item and the following item shall be added next to item 1:
二　土地臺帳及家屋臺帳事務ノ監督ニ關スル事務
2.　Affairs concerning the administration of the land ledger and the house ledger.
第十五條　稅務署官制の一部を次のように改正する。
Article 15.　The Regulations governing the Organization of Taxation Office shall be partly revised as follows:
第一條中「內國稅ニ關スル事務」の下に「竝ニ土地臺帳及家屋臺帳ニ關スル事務」を加える。
In Art. 1, "and affairs concerning the land ledger and the house ledger" shall be added next to "affairs concerning the national taxes."
第四條中「其ノ管轄內ノ事務」を「署務」に改める。
In Art. 4, "affairs coming under the jurisdiction" shall read "affairs in a taxation office."
第十六條　都市計画法施行令の一部を次のように改正する。
Article 16.　The City Planning Law Enforcement Regulations shall be partly revised as follows:
第二十條　土地區劃整理ヲ施行シタル土地ノ賃貸價格ニ關シテハ耕地整理法第十二條、第十三條、第十四條ノ二乃至第十五條ノ三及第十六條ノ八ノ規定ヲ準用ス
Article 20.　The provisions of Art. 12, Art. 13, Art. 14-(2) to Art. 15-(3) and Art. 16-(8) of the Arable Land Readjustment Law shall apply in respect to the rental value of lands where the land boundary readjustment has taken place.
土地區劃整理ノ施行ニ依リ地目變換ヲ爲シタル場合ニ於テハ工事完了ノトキ變換シタル土地ニ對シ從前ノ地域ニ依リ土地臺帳法第十七條ノ規定ニ準ジ其ノ賃貸價格ヲ修正シ修正賃貸價格ヲ以テ耕地整理法第十三條第二項ノ現賃貸價格トス
In case the category of land has changed due to the land boundary readjustment, the rental value of lands the category of which has changed at the time of complation of the land boundary readjustment shall be, according to the old area, amended pursuant to the provisions of Art. 17 of the Land Ledger Law and the amended rental value shall be the rental value referred to under Art. 13, par. 2 of the Arable Land Readjustment Law.
第二十條ノ二　前條第一項ノ規定ニ依リ耕地整理法第十三條第二項ノ規定ヲ準用スル場合ニ於テ都市計畫法第十五條ノ三ノ規定ニ依リ國又ハ公共團體ノ所有地ニ編入シタル土地ノ地積ガ同法第十二條第二項ニ於テ準用スル耕地整理法第十一條第一項ノ規定ニ依リ交付シタル土地ノ地積ヨリ多キトキハ整理施行地區內ノ土地ノ現賃貸價格ノ合計額ハ其ノ地積ノ差數ヲ整理施行地區內ノ土地ノ現賃貸價格ノ平均額ニ乘ジテ算出シタル額ヲ現賃貸價格ノ合計額ヨリ控除シタル額ニ依ル此場合ニ於ケル現賃貸價格ノ平均額ハ整理施行地區內ニ前條第二項ノ土地アルトキハ其ノ土地ノ從前ノ賃貸價格ト其ノ他ノ土地ノ現賃貸價格トノ合計額ニ相當スル現賃貸價格ノ平均額トス
Article 20-(2).　In case the acreage of the land which has been included in the land owned by the Government or public body in accordance with the provisions of Art. 15-(3) of the City Planing Law proves more than that of the land which has been delivered pursuant to the provisions of Art. 11, par. 1 of the Arable Land Readjustment Law, as applied by virtue of Art. 12, par. 2 of the City Planning Law in respect to the application of Art. 13, par. 2 of the Arable Land Readjustment Law pursuant to the provisions of par. 1 of the precedng Article, the total amount of the rental values of lands where the land boundary readjustment has taken place shall be computed by deducting the amount as computed by multiplying the average amount of rental values of lands where the land boundary readjustment has taken place the difference of said accreage from the total amount of said rental values. In case lands referred to under par. 2 of the preceding Article are situated in the area where the land boundary readjustment has taken place, the average amount of rental values in this case shall be the average amount of rental values equal to the total amount of old rental values of said lands and rental values of other lands.
第十七條　明治三十二年勅令第三百七十四号（砂防法第十一條の地租その他の公課減免に関する件）の一部を次のように改正する。
Article 17.　The Imperial Ordinance No. 374, 1899 (concerning the Abatement or Exemption of Land Tax and other Taxes referred to under Art. 11 of the Sand Slide Protection Law) shall be partly revised as follows:
第三條乃至第五條　削除
Art. 3 to Art. 5　deleted.
第十八條　左の各号に揭げる勅令は、これを廢止する。
Article 18.　The Laws as shown in the following items shall be abrogated:
一　地租法施行規則
1.　Land Tax Law Enforcement Regulations.
二　家屋稅法施行規則
2.　House Tax Law Enforcement Regulations.
三　営業稅法施行規則
3.　Business Tax Law Enforcement Regulations.
四　鉱区稅法施行規則
4.　Mining Tax Law Enforcement Regulations.
五　遊興飮食稅法施行規則
5.　Recreation Tax Law Enforcement Regulations.
附　則
Supplementary Provisions:
第一條　この勅令は、昭和二十二年四月一日から、これを施行する。但し、第十二條中間接國稅犯則者処分法施行規則第八條の改正規定は、日本國憲法施行の日から、これを施行する。
Article 1.　The present Imperial Ordinance shall come into force as from April 1, 1947; provided, in Art. 12, the new provisions of Art. 8 of the Indirect National Tax Penalty Law Enforcement Regulations shall come into force as from the enforcement date of the Constitution of Japan.
第二條　第一條の規定は、特別の法人の各事業年度の剩余金に対する特別法人稅については、昭和二十二年四月一日以後に終了する事業年度分から、淸算剩余金に対する特別法人稅については、同日以後の解散又は合併に因る分から、これを適用する。
Article 2.　In respect to special corporation tax imposable upon the surplus of each accounting period of a special corporation, the provisions of Art. 1 shall apply as from accounting periods which close on or after April 1, 1947 and in respect to a special corporation tax imposable upon the surplus at liquidation, as from dissolutions or amalgamations which take place on or after said date.
特別の法人の昭和二十二年三月三十一日以前に終了した各事業年度の剩余金に対する特別法人稅及び同日以前の解散又は合併に因る淸算剩余金に対する特別法人稅については、所得審査委員会に関する規定を除く外、なお從前の特別法人稅法施行規則の例による。
The old Special Corporation Tax Law Enforcement Regulations (excluding the provision concerning Income Reinvestigation Committee) shall still prevail in respect to a special corporation tax imposable upon the surplus of each accounting period which has closed on or prior to March 31, 1947 and in respect to a special corporation tax imposable upon the surplus at liquidation attributable to dissolution or amalgamation which has taken place on or prior to said date.
財務局長は、昭和二十二年法律第二十九号附則第二條第三項の規定により、各事業年度の剩余金額又は淸算剩余金額を決定したときは、これを納稅義務がある特別の法人に通知する。
In case the Director of the Local Financial Bureau has determined the surplus of each accounting period or the surplus at liquidation in accordance with the provisions of Art. 2, par. 3 of Supplementary Provisions of Law No. 29, 1947, he shall notify the same to the special corporation liable to pay the tax.
第三條　左に揭げる酒類を合計一斗以上所持する場合及び酒場、料理店その他酒類を自己の営業場において飮料に供することを業とする者が種類のいかんを問わずその業務の用に供する酒類を合計一斗以上所持する場合においては、昭和二十二年法律第二十九号附則第四條第二項及び第三項の規定により酒稅を課する。
Article 3.　In case the following liquors the total amount of which exceeds 1 "To" are possessed and in case a person who sells liquors for drinking in such bars, restaurants or other places as are operated by himself possesses regardless of kinds, liquors the total amount of which exceeds 1 "To" for selling, the liquor tax shall be imposed pursuant to the provisions of Art. 4, par. 2 and par. 3 of Supplementary Provisions of Law No. 29, 1947:
一　淸酒
1.　Sake
第一級
Class I
二　果実酒
2.　Fruit liquors
第一級
Class I
三　雜酒
3.　Miscellaneous liquors
第一級
Class I
第二級
Class II
昭和二十二年法律第二十九号附則第四條第二項及び第三項の規定により課する酒稅は、その稅額が五千円以下のときは、昭和二十二年五月三十一日限り、五千円を超えるときは、左の区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 provisions of par. 2 and par. 3 of Art. 4 of Supplementary Provisions of Law No. 29, 1947 proves less than 5,000 yen, it shall be collected on or prior to May 31, 1947 and in case the amount of the tax exceeds 5,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or prior to the last day of each month concerned:
稅額五千円を超えるとき　昭和二十二年五月及び六月
In case of the amount of the tax exceeding 5,000 yen....　May and June of 1947
稅額一万円を超えるとき　同年五月乃至七月
In case of the amount of the tax exceeding 10,000 yen....　May to July of the same year
稅額三万円を超えるとき　同年五月乃至八月
In case of the amount of the tax exceeding 30,000 yen....　May to August of the same year
稅額五万円を超えるとき　同年五月乃至九月
In case of the amount of the tax exceeding 50,000 yen....　May to September of the same year
昭和二十二年法律第二十九号附則第四條第四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 return in accordance with the provision of par. 4 of Art. 4 of Supplementary Provisions of Law No. 29, 1947 shall be filed with the taxation office that has jurisdiction over the place where the said liquors are located.
第四條　第四條の規定施行の際現に存する酒造組合、酒造組合連合会、酒造組合中央会、酒販組合、酒販組合連合会、全國酒販組合連合会及び酒販組合中央会は、同條の規定施行の日から六箇月以內に、酒類業團体法施行規則の改正の結果必要となる定款の変更につき、認可の申請をしなければならない。
Article 4.　Sake Makers Association, Prefectural Sake Makers Co-operative Association, Central Sake Makers Association, Sake Sellers Association, Prefectural Sake Sellers Co-operative Association, National Sake Sellers Co-operative Association and Central Sake Sellers Association which are actually existing at the time of the enforcement of Art. 4 shall file with the Government within six months as from the date of the enforcement of the same Article, the application for permit in respect to changes of charters to be required in consequence of the revision of the Liquor Producers and Sellers Association Law Enforcement Regulations.
第五條　昭和二十二年法律第二十九号附則第五條第二項の規定により課する淸涼飮料稅は、その稅額が二千円以下のときは、昭和二十二年五月三十一日限り、五千円を超えるときは、左の区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 5.　In case the table water tax as imposed in accordance with the provisions of par. 2 of Art. 5 of Supplementary Provisions of Law No. 29 1947 does not exceed 2,000 yen, it shall be collected on or prior to May 31, 1947 and in case the amount of the tax exceeds 5,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or prior to the last day of each month concerned:
稅額二千圓を超えるとき　昭和二十二年五月及び六月
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
稅額五千円を超えるとき　同年五月乃至七月
In case of the amount of the tax exceeding 5,000 yen....　May to July of the same year
稅額一万円を超えるとき　同年五月乃至八月
In case of the amount of the tax exceeding 10,000 yen....　May to August of the same year
稅額五万円を超えるとき　同年五月乃至九月
In case of the amount of the tax exceeding 50,000 yen....　May to September of the same year
昭和二十二年法律第二十九号附則第五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 return in accordance with the provisions of par. 3 of Art. 5 of Supplementary Provisions of Law No. 29, 1947 shall be filed with the taxation office that has jurisdiction over the place where said table waters are located.
第六條　昭和二十二年法律第二十九号附則第六條第二項の物品は、菓子及び糖果の外、果実蜜及びこれに類する物とする。
Article 6.　The commodities provided for under par. 2 of Art. 6 of Supplementary Provisions of Law, No. 29, 1947 shall be fruit-honey and the like beside cakes and sweeteats.
昭和二十二年法律第二十九号附則第六條第五項の規定により課する消費稅は、その稅額が二千円以下のときは、昭和二十二年五月三十一日限り、二千円を超えるときは、左の区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 excise tax as imposed in accordance with the provisions of par. 5 of Art. 6 of Supplementary Provisions of Law No. 29, 1947 does not exceed 2,000 yen, it shall be collected on or prior to May 31, 1947 and in case the amount of the tax exceeds 2,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or prior to the last day of each month concerned:
稅額二千円を超えるとき　昭和二十二年五月及び六月
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
稅額五千円を超えるとき　同年五月乃至七月
In case of the amount of the tax exceeding 5,000 yen....　May to July of the same year
稅額一万円を超えるとき　同年五月乃至八月
In case of the amount of the tax exceeding 10,000 yen.....　May to August of the same year
稅額五万円を超えるとき　同年五月乃至九月
In case of the amount of the tax exceeding 50,000 yen.....　May to September of the same year
昭和二十二年法律第二十九号附則第六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 return in accordance with the provision of par. 6 of Art. 6 of Supplementary Provisions of Law No. 29, 1947 shall be filed with the taxation office that has jurisdiction over the place where sugar, molasses or sugar-water is located.
第七條　第七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、なお從前の織物消費稅法施行規則第二十九條第二項及び第四項の規定による。
Article 7.　The provisions of par. 2 and par. 4 of Art. 29 of the old Commodity Tax Law Enforcement Regulations shall still prevail in respect to the subsidies to be delivered before the enforcement date of the provisions of Art. 7.
第八條　第八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、なお從前の例による。
Article 8.　As to the commodity tax imposed or imposable before the enforcement date of Art. 6. the old Law shall still prevail.
昭和二十二年法律第二十九号附則第七條第二項の物品は、菓子及び糖果の外、果実蜜及びこれに類する物とする。
The commodities as provided for under par. 2 of Art. 7 of Supplementary Provisions of Law No. 29, 1947 shall be fruit-honey and the like beside cakes and sweeteats.
昭和二十二年法律第二十九号附則第七條第三項の者は、改正後の物品稅法第一條に揭げる第二種の物品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及び販賣者とする。
Persons provided for under par. 3 of Art. 7 of Supplementary Provisions of Law No. 29, 1947 shall be producers and sellers of commodities which are made from Class II commodities provided for under Art. 1 of the new Commodity Tax Law beside producers and sellers of Class II commodities provided for under the same Article.
昭和二十二年法律第二十九号附則第七條第三項の規定により課する物品稅は、その稅額が二千円以下のときは、昭和二十二年五月三十一日限り、二千円を超えるときは、左の区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 commodity tax as imposed in accordance with the provision of par. 3 of Art. 7 of Supplementary Provisions of Law No. 29, 1947 does not exceed 2,000 yen, it shall be collected on or prior to May 31, 1947 and in case the amount of the tax exceeds 2,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or prior to the last day of each month concerned:
稅額二千円を超えるとき　昭和二十二年五月及び六月
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
稅額五千円を超えるとき　同年五月乃至七月
In case of the amount of the tax exceeding 5,000 yen...　May to July of the same year
稅額一万円を超えるとき　同年五月乃至八月
In case of the amount of the tax exceeding 10,000 yen...　May to August of the same year
稅額五万円を超えるとき　同年五月乃至九月
In case of the amount of the tax exceeding 50,000 yen...　May to September of the same year
昭和二十二年法律第二十九号附則第七條第四項の規定による申吿は、同條第三項各号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 in accordance with the provision of par. 4 of Art. 7 of Supplementary Provisions of Law No. 29, 1947 shall be filed with the taxation office that has jurisdiction over the place where the commodities provided for under each number of par. 3 of the same Article are located.
第九條　第十一條の規定施行前に督促狀を発した稅金に対する督促手数料及び延滯金の徵收については、なお從前の例による。
Article 9.　As to the notice and demand fee on the tax, or the collection of the interest on the tax in case of nonpayment of which the notice and demand has been sent before the enforcement date of Art. 11, the old Law shall still prevail.
第十條　第十八條第一号乃至第四号の規定は、法人の各事業年度の純益に対する営業稅については、昭和二十二年四月一日以後に終了する事業年度分から、淸算純益に対する営業稅については、同日以後における解散又は合併に因る分から、個人の営業稅並びに地租及び家屋稅については、昭和二十二年分から、鉱区稅については、昭和二十三年分から、それぞれこれを適用する。
Article 10.　As to the business tax on the net profits of each accounting period of a corporation, the provisions of Art. 18, items 1 to 4 shall apply as from an accounting period which closes on or after April, 1947, in respect to the business tax on the net profits at liquidation, as from dissolution or amalgamation which take place on or after the same date, in respect to the business tax and the land tax and the house tax on an individual, as from the taxable year 1947 and in respect to the mining tax, as from the taxable year 1948.
法人の昭和二十二年三月三十一日以前に終了した各事業年度の純益又は同日以前の解散若しくは合併に因る淸算純益に対する営業稅、昭和二十一年分以前の個人の営業稅、地租及び家屋稅並びに昭和二十二年分以前の鉱区稅については、なお從前の地租法施行規則、家屋稅法施行規則、営業稅法施行規則又は鉱区稅法施行規則の例による。
As to the business tax on the net profits of each accounting period which has closed on or prior to March 31, 1947 or on the net profits at liquidation attributable to dissolution or amalgamation which has taken place on or prior to the same date, the business tax, the land tax and the house tax on an individual and the mining taxes of the taxable years prior to the taxable year 1947, the old Land Tax Law Enforcement Regulations, Business Tax Law Enforcement Regulations and Mining Tax Law Enforcement Regulations shall still prevail.
第十一條　耕地整理施行地区內にある土地で土地台帳法附則第九條第一項の規定に該当するものについては、稅務署長は、同條第二項の規定にかかわらず、工事着手当時の狀況により、地目の修正、地積の改測又は賃貸價格の設定若しくは修正を行う。
Article 11.　The superintendent of the taxation office shall make the revision of category, new mensuration of acreage and the establishment or revision of rental value of the land located within the enforcement area of the arable land readjustment which comes under the provisions of Art. 9, par. 1 of the Supplementary Provisions of the Land Ledger Law, according to the circumstances at the time of the starting of the constitution, notwithstanding the provisions of par. 2 of said Article.
前項の規定に該当する土地について土地台帳法附則第九條第一項の規定により申吿しなければならない者は、法施行の日から三箇月以內に、左に揭げる事項を記載した申吿書を、当該土地所在の市町村を経由して、当該土地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 is to file the return pursuant to Art. 9, par. 1 of the Supplementary Provisions of the Land Ledger Law on the land which comes under the provision of the preceding paragraph, shall file the return stating therein the matter enumerated below with the superintendent of the taxation office which has jurisdiction over the land concerned through the city, town or village office where the land is located within three months after the enforcement date of the Law:
一　地租法により許可された年期の種類
1.　The length of the term in which the land tax is to be exempted pursuant to the Land Ledger Law;
二　土地台帳法による土地台帳に登錄されている当該土地の所在、地番、地目、地積及び賃貸價格
2.　The location, lot number, category, acreage and rental value of the land registered in the land ledger as provided for by the Land Ledger Law;
三　工事着手当時の当該土地の所在、地番、地目、地積及び賃貸價格前項の場合において、同項第三号に記載した土地の地積が同項第二号に記載した土地の地積と同一でない場合においては、当該申吿書に地積の測量図を添付しなければならない。
3.　The location, lot number, category, acreage and rental value of the land concerned at the time of the starting of the Constitution. If, in the case of the preceding paragraph, the acreage of the land stated pursuant to item 3 of said paragraph is not same as the acreage of the land stated pursuant to item 2 of said paragraph, the return concerned shall be accompanied by the survey-map of the acreage.
第十二條　昭和二十一年勅令第四百十四号（所得稅法施行規則の一部を改正する等の勅令）の一部を次のように改正する。
Article 12.　The Imperial Ordinance No. 414, 1946 (The Imperial Ordinance concerning the Revision of a Part of the Income Tax Law Enforcement Regulations and other Regulations) shall be partly revised as follows:
附則第三十七條を次のように改める。
Art. 37 of the Supplementary Provisions shall be amended as follows:
第三十七條　削除
Art. 37.　Deleted.
第十三條　戰時災害に因り損壞した家屋については、稅務署長は、家屋台帳法第十三條の例に準じ、その賃貸價格を定める。但し、家屋所有者の申吿がない場合においては、この限りでない。
Article 13.　The rental value of the house which was damaged due to the war calamity, shall be determined by the superintendent of a taxation office in accordance with Art. 13 of the House Ledger Law; provided, this shall not hold good in respect to the case where the return made by the owner of the house has not been filed.
第十四條　第十條の規定施行前に課した又は課すべきであつた印紙稅については、なお從前の例による。
Article 14.　In respect to the stamp duty imposed or to be imposed before the enforcement of the provisions of Art. 10, the old Law shall still prevail.