I hereby give My sanction to the Imperial Ordinance concerning the partial amendments to be made to the Liquor Tax Law Enforcement Regulations, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年四月二十八日
This twenty-eighth day of the fourth month of the twenty-second year of Showa (April 28, 1947)
內閣総理大臣 吉田茂
Countersigned: Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
勅令第百六十七号
Imperial Ordinance No. 167
酒稅法施行規則の一部を次のように改正する。
The Liquor Tax Law Enforcement Regulations shall be partly revised as follows:
第三十九條中「及國債」を「、國債、工場財團及酒造組合ノ納稅ノ保證」に改め、同條に次の一項を加える。
In Art. 39, "and national bonds" shall read ", national bonds, and factory foundations and the guarantee of tax payment by liquor manufacturers' associations," and the following paragraph shall be added to the same Article:
前項ノ規定ニ依ル擔保ハ之ヲ大藏大臣又ハ所轄稅務署ニ提供スベシ
The mortgage as referred to in the preceding paragraph shall be submitted to the Minister of Finance or the superintendent of a competent taxation office.
In Art. 44, pars. 1 and 2, "the competent taxation office" shall read "the Minister of Finance or the competent taxation office," and in par. 3 of the same Article, "the superintendent of a taxation office" shall read "the Minister of Finance or the superintendent of a taxation office."
第四十六條中「稅務署長」を「大藏大臣又ハ稅務署長」に改める。
In Art. 46, "the superintendent of a taxation office" shall read "the Minister of Finance or the superintendent of a taxation office."
第四十九條中「所轄稅務署」を「大藏大臣又ハ所轄稅務署」に改める。
In Art. 49, "the competent taxation office" shall read "the Minister of Finance or the comptent taxation office."
附 則
Supplementary Provision:
この勅令は、公布の日から、これを施行する。
The present Ordinance shall come into force as from the day of its promulgation.