法令番号: 勅令第112号
公布年月日: 昭和22年3月31日
法令の形式: 勅令

審議経過

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.
Signed: HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister of Justice　KIMURA Tokutaro
Minister for Home Affairs　UEHARA Etsujiro
Minister of Finance　ISHIBASHI Tanzan
Minister of Commerce and Industry　ISHII Mitsujiro
Imperial Ordinance No. 112
Article 1.　The Special Corporation Tax Law Enforcement Regulations shall be partly amended as follows:
In Art. 1, par. 2, "par. 4" shall read "par. 5."
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.
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.
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.
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.
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.
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.
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.
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.
In Art. 2, "par. 4" shall read "par. 5."
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:
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.
The following paragraph shall be added to the same Article:
The provision of Art. 1-(5), par. 2 shall apply in respect to the case referred to under the preceding paragraph.
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.
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.
The provision of par. 2 of Art. 1-(5) shall apply in respect to the case referred to under the preceding paragraph.
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:
1.　Name of a special corporation liable to pay the tax, name of the representative and location of the principal place of business;
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;
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.
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:
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;
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.
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.
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:
1.　Name of a special corporation liable to pay the tax, name of a the representative and location of the principal place of business;
2.　Matters concerning the deduction of the donation referred to under Art. 5, par. 4 of the Special Corporation Tax Law.
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.
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."
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.
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.
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.
Art. 13-(2) and Art. 13-(3) shall be deleted.
In Art. 14, "as may be designated by the Minister of Finance" shall be added next to "on inspecting."
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.
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.
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.
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.
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.
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.
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.
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."
Article 2.　The Securities Transfer Tax Law Enforcement Regulations shall be partly revised as follows:
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:
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;
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;
3.　Transfer of reconstruction financial bonds, the person concerned of which is the Bank of Japan.
In Art. 9, "as designated by the Minister of Finance" shall be added next to "on inspecting."
Article 3.　The Liquor Tax Law Enforcement Regulations shall be partly revised as follows:
"Article 22-(2)" shall be "Article 22-(3)" and "Article 22-(3)" shall be "Article 22-(4)."
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.
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.
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.
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."
In Art. 75-(4), par. 1, "1855 yen" shall read "6345 yen" and "148 yen" shall read "507 yen."
Article 4.　The Liquor Producers and Sellers Organization Law Enforcement Regulations shall be partly revised as follows:
The name of the said enforcement regulations shall be revised as follows:
Liquor Producers and Sellers Association Law Enforcement Regulations.
In Art. 1 and Art. 1-(2), "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
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:
3.　Matters concerning entrance and secession of the members of the association.
In Art. 3, par. 2, Art. 4 and Art. 5, "has the qualification of" shall read " to become."
Art. 9 and Art. 10　shall be deleted.
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:
6.　Matters relating to entrance and secession of the members of the Association.
In Art. 13, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
In Art. 14, par. 2, "two members" shall read "three members."
In Art. 16, par. 1, "has the qualification of" shall read "to become" and par. 3 of the same Article shall be deleted.
Art. 17, par. 3 shall be deleted.
In Art. 17-(2), "par. 1" shall be deleted, and "a chief director" shall be added next to "pursuant to the provisions."
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:
2.　Expulsion of the members of the Association.
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."
Art. 24, par. 3 shall be deleted.
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.
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.
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.
Art: 38 to Art. 40　shall be deleted.
In Art. 43, "Liquor Producers and Sellers Organization Law" shall read" Liquor Producers and Sellers Association Law."
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."
3.　Matters relating to entrance and secession of the member.
In Art. 45, "Liquor Producers and Sellers Organization Law" shall read" Liquor Producers and Sellers Association Law."
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."
In Art. 47 and Art. 48, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
Art. 49　shall be deleted.
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."
In Art. 51, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
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."
In Art. 53 and Art. 54, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
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."
In Art. 56 to Art. 58, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
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."
In Art. 61, "Liquor Producers and Sellers Organization Law" shall read "Liquor Producers and Sellers Association Law."
Article 5.　The Imperial Ordinance concerning the Registration of Liquor Producers and Sellers Organization shall be partly revised as follows:
The name of the said Imperial Ordinance shall be amended as follows:
The Imperial Ordinance concerning the Registration of Liquor Producers and Sellers Association.
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."
In Art. 2, Art. 3, Art. 5 to Art. 8, "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association."
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."
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.
In Art. 12, Art. 13 and Art. 15," "Liquor Producers and Sellers Organization" shall read "Liquor Producers and Sellers Association."
Article 6.　The Sugar Excise Law Enforcement Regulations shall be partly amended as follows:
In Art. 23, "360 yen" shall read "1,080 yen."
Article 7.　The Textiles Excise Law Enforcement Regulations shall be partly revised as follow:
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."
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:
1.　Textiles made of paper yarn (including those made of cotton yarn or staple fibre yarn);
2.　Textile made of jute.
Article 8.　The Commodity Tax Law Enforcement Regulations shall be partly revised as follows:
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.
In Art. 32 "200 yen" shall read "600 yen."
Class I, Group A of the Annexed Table shall be amended as follows:
Group A.
1.　Photographic apparatuses, photographic enlargers, cinematographic 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 centrivances, 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, lamp for projecting apparatuses, head-machines, motors for projecting apparatuses, talkie-appliances, film-finders, color screens, and cases for projectors
g.　Developing and printing appliances
developing-tanks, pads, plating stands, printing instruments, burnishing instrument and lamps for dark-rooms.
2.　Phonographs and parts thereof.
a.　Phenographs (including those furnished with the radio-listening appliances)
b.　Parts of phonographs
Phonographic cabinets, sound-boxes, movable metal arms, pick-ups, phonographic motors, turning boards, springs for generating the motive power, needles for phonographs.
3.　Binoculars and monocles and cases therefore.
4.　Guns and parts thereof.
a.　Guns
sporting guns and air-guns
b.　Parts of guns
Barrels and stocks of guns
5.　Cartriges (including those loaded) and ballets (limited to those used in sporting guns, or air-guns).
6.　Golf implements, parts and accessories thereof.
a.　Golf-clubs, balls
b.　Heads and shafts of gold-clubs
c.　Bags, cases and covers (head covers) of golf-clubs
7.　Motor boats, sculls, and yachts for recreation
8.　Billiard instruments.
Billiard tables, cues, tap, billiard-balls, and chalk
9.　Neon tubes and transformers thereof.
10.　Family automobiles (limited to those whose circle-distance is more than 289 centimeters)
11.　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, 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
b.　Commodities combined with precious stones or semi-precious stones.
12.　Pearls and commodities combined pearls.
13.　Manufactures of precious metals or commodities combined with gold or platinum, excluding commodities for use in scientiphic researchs 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-leafted folding screens or stands
d.　Others commodities combined with gold or platinum, excluding those combined with gold-foil, and those gilt or covered with gold
14.　Manufactures of tortoise shells.
15.　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.
16.　Furs or fur manufactures, excluding those provided for under No. 45.
17.　Feathers, manufactures of feathers or those combined with feathers.
a.　Feathers (those 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)　Coshions, pillows and clothes
Group B.
18.　Dry plates for photographs, films and sensitized paper (excluding those for use for X-rays).
a.　Dry plates (for photographs)
b.　Films (for photographs)
c.　Sensitized paper
19.　Records for phonographs (excluding those made of paper and less than six inches in diameter).
20.　Musical instruments, and parts and accessories thereof.
a.　Musical instruments
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
b.　Parts and accessories of musical instruments
Strings, bows and plectrums as well as pitch-pipe, sordino and cases for musical instruments.
21.　Lighters for tobacco and electric matches.
22.　Toilet articles.
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
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."
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."
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."
Article 9.　The Admission Tax Law Enforcement Regulations shall be partly revised as follows:
In Art. 14, par. 1, "according to the classification of the tax rate" shall be deleted.
Article 10.　The Stamp Duties Law Enforcement Regulations shall be partly revised as follows:
In Art. 1, "item 5 to item 7" shall read as follows:
5.　Commerce and Industry Co-operate Association.
6.　Forest Production Association and Forestry Association (excluding that which is not invested by the members belonging to the association or the association itself).
7.　Deleted.
Article 11.　The National Tax Collection Law Enforcement Regulations shall be partly revised as follows: Art. 4 to Art. 6 shall be deleted.
Art. 1-(2) shall be deleted.
Art. 2.　Deleted.
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.
3 of the same Article shall be deleted.　Art. 4 to Art. 6 shall be deleted.
Art. 6-(2) and Art. 6-(3) shall be deleted.
Art. 7.　Deleted.
In Art. 8, "item 1 to item 4" shall be revised as follows:
1.　Taxes of which the taxable standards have been returned.
2.　Taxes of which the notice of payment has been sent.
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.
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.
Art. 9, par. 3 shall be deleted.
In Art. 11, par. 2, "1 yen" shall read "3 yen."
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.
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.
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.
The superintendent of a taxation office may, in special cases in respect to nonpayment, exempt a total or a part of the interest.
Article 12.　The Indirect National Tax Penalty Law Enforcement Regulations shall be partly revised as follows:
The following item shall be added next to Art. 7-(2):
5.　The liquor tax.
In Art. 8, "inspection, search, inquiry" shall read "question, examination, inspection, search," and "statement" shall read "answer."
Article 13.　The Regulations governing the Organization of Ministry of Finance shall be partly revised as follows:
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:
5.　Matters concerning the house ledger.
Article 14.　The Regulations governing the Organization of Local Financial Bureau shall be partly revised as follows:
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:
2.　Affairs concerning the administration of the land ledger and the house ledger.
Article 15.　The Regulations governing the Organization of Taxation Office shall be partly revised as follows:
In Art. 1, "and affairs concerning the land ledger and the house ledger" shall be added next to "affairs concerning the national taxes."
In Art. 4, "affairs coming under the jurisdiction" shall read "affairs in a taxation office."
Article 16.　The City Planning Law Enforcement Regulations shall be partly revised as follows:
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.
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.
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.
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:
Art. 3 to Art. 5　deleted.
Article 18.　The Laws as shown in the following items shall be abrogated:
1.　Land Tax Law Enforcement Regulations.
2.　House Tax Law Enforcement Regulations.
3.　Business Tax Law Enforcement Regulations.
4.　Mining Tax Law Enforcement Regulations.
5.　Recreation Tax Law Enforcement Regulations.
Supplementary Provisions:
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.
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.
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.
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.
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:
1.　Sake
Class I
2.　Fruit liquors
Class I
3.　Miscellaneous liquors
Class I
Class II
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:
In case of the amount of the tax exceeding 5,000 yen....　May and June of 1947
In case of the amount of the tax exceeding 10,000 yen....　May to July of the same year
In case of the amount of the tax exceeding 30,000 yen....　May to August of the same year
In case of the amount of the tax exceeding 50,000 yen....　May to September of the same year
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.
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.
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:
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
In case of the amount of the tax exceeding 5,000 yen....　May to July of the same year
In case of the amount of the tax exceeding 10,000 yen....　May to August of the same year
In case of the amount of the tax exceeding 50,000 yen....　May to September of the same year
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.
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.
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:
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
In case of the amount of the tax exceeding 5,000 yen....　May to July of the same year
In case of the amount of the tax exceeding 10,000 yen.....　May to August of the same year
In case of the amount of the tax exceeding 50,000 yen.....　May to September of the same year
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.
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.
Article 8.　As to the commodity tax imposed or imposable before the enforcement date of Art. 6. the old Law shall still prevail.
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.
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.
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:
In case of the amount of the tax exceeding 2,000 yen....　May and June of 1947
In case of the amount of the tax exceeding 5,000 yen...　May to July of the same year
In case of the amount of the tax exceeding 10,000 yen...　May to August of the same year
In case of the amount of the tax exceeding 50,000 yen...　May to September of the same year
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.
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.
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.
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.
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.
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:
1.　The length of the term in which the land tax is to be exempted pursuant to the Land Ledger Law;
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;
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.
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:
Art. 37 of the Supplementary Provisions shall be amended as follows:
Art. 37.　Deleted.
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.
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.