Law Concerning the Partial Amendments to the Income Tax Law and other Laws.

法令番号: 法律第107号

公布年月日: 昭和23年7月7日

法令の形式: 法律

公布: 昭和23年7月7日法律第107号

審議経過

国立国会図書館“Official gazette”

I hereby promulgate the Law amending a Part of the Income Tax Law and other Laws.

Signed:HIROHITO, Seal of the Emperor

This seventh day of the seventh month of the twenty-third year of Showa (July 7, 1948)

Prime Minister　ASHIDA Hitoshi

Law No.107

The Law concerning the Partial Amendments to the Income Tax Law and other Laws Table of Contents

Article 1.　Partial Amendments to the Income Tax Law

Article 2.　,, the Corporation Tax Law

Article 3.　,, the Securities Transfer Tax Law

Article 4.　,, the Estate Tax Law

Article 5.　,, the Travelling Tax Law

Article 6.　,, the Registration Tax Law

Article 7.　,, the Liquor Tax Law

Article 8.　,, the Soft Drinks Tax Law

Article 9.　,, the Sugar Excise Law

Article 10.　,, the Textile Excise Law

Article 11.　,, the Commodity Tax Law

Article 12.　,, the Bourse Tax Law

Article 13.　,, the Playing Set Tax Law

Article 14.　,, the Stamp Tax Law

Article 15.　,, the Indirect National Tax Penalty Law

Article 16.　,, the Special Taxation Measures Law

Article 17.　,, the Law concerning the Collection of Sugar Excise, Textile Excise, etc.

Article 18.　,, the National Tax Collection Law

Article 19.　,, the Law for Calculation of Fraction of National Revenue&Expenditures

Article 20.　,, the War Indemnity Special Measures Law

Article 21.　,, the Law concerning the Reduction, Exemption and Postponement of Collection and others of Taxes for Sufferers from Calamities

Article 22.　,, the Land Ledger Law

Article 23.　,, the Customs Law

Article 24.　,, the Law concerning the Designation of Yokosuka and Others as Open Ports

Article 25.　,, the Agricultural Cooperative Association Law

Article 26.　,, the Industrial Cooperative Law

Article 27.　,, the House Lender's Association Law

Article 28.　,, the Urban District Credit Association Law

Article 29.　,, the Fisheries Body Law

Article 30.　,, the Forestry Association Law

Article 31.　Partial Amendments of the Silk Industry Law

Article 32　.,, the Agricultural and Forestry Central Bank Law

Article 33　.,, the Law concerning the Dentral Bank for Commercial and Industrial Cooperatives

Article 34　.,, the Salt Monopoly Law

Article 35　.,, the House Cooperative Law

Article 36　.,, the Emigration Cooperatives Law

Article 37　.,, the Rural Debt Consolidation Cooperatives Law

Article 38.　The repeal of the Liquor Producers' Association and Others

Supplementary Provisions

Article 39.　Date of enforcement

Article 40.　Interim provisions for the Income Tax Law

Article 41　.,, the Corporation Tax Law

Article 42　.,, the Securities Transfer Tax Law

Article 43　.,, the Estate Tax Law

Article 44　.,, the Travelling Tax Law

Article 45　.,, the Liquor Tax Law

Article 46　.,, the Soft Drinks Tax Law

Article 47　.,, the Sugar Excise Law

Article 48　.,, the Commodity Tax Law

Article 49　.,, the Playing Set Tax Law

Article 50　.,, the Indirect National Tax Penalty Law

Article 51　.,, the Special Taxation Measures Law

Article 52　.,, the National Tax Collection Law

Article 53　.,, the Law for Calculation of Fraction of National Revenue and Expenditures

Article 54　.,, the War Indemnity Special Measures Law

Article 55　.,, the Law concerning the Reduction, Exemption and Postponement of Collection and others of Taxes for Sufferers from Calamities

Article 56　.,, the Liquor Producers' Association Law

Article 57　.,, the Special Corporation Tax Law

Article 58　.,, the Special Exceptions to the Penal Regulations and others of the Customs Law

Article 59　.,, the Registration Tax Law, etc.

Article 60　.,, the Penalty Provisions

Law Concerning the Partial Amendments to the Income Tax Law and other Laws.

Article 1.　A part of the Income Tax Law (Law No.27 of 1947) shall be revised as follows:

In Art.6, item 5 shall be deleted and item 6 shall read item 5 and the following one paragraph shall be added to the said Article:

The incomes which are provided for under Art.9, Par.1, Item 8 and which are enumerated below, besides the incomes referred to under the preceding paragraph, shall be free from the income tax:

1.　Such incomes as an amount acquired in the way of donation (excluding donations made by other than individuals), bequest or inheritance, an amount of insurance money paid due to death of the insured according to a life insurance contract, an amount of insurance money paid according to an injury or non-life-insurance contract, an amount acquired as the loss compensation, consolation money and other incomes of similar natures;

2.　In the case of the dissolution of a corporation, such income as the excess of the amount which is distributed by the corporation from the liquidate assets to a shareholder, a partner or an investor, over the paid-up amount of shares or the amount of investment;

3.　In the case of the amalgamation of corporatiois, such income as the excess amount of paid-up shares or investment which are acquired due to the amalgamation by a shareholder, a partner or an investor of a corporation discontinued to exsist by the amalgamation, from a corporation which continues to exist after or created by the amalgamation, over the paid-up amount of shares or investment which were held by the shareholder, the partner or the investor.

In Art.9, Par.1, Item 3, "or Art.9-(2) of the Special Corporation Tax Law" shall be deleted;in Item 4 of the same paragraph, "12,500 yen" shall read "37,500 yen" ;in Item 7 of the same paragraph, "the transfer of real estates, rights thereon, vessels (including vessels under constructions), rights on or equipments of mining, shares or other assets as may be provided for by Ordinance" shall read "the transfer of assets" ;and in Paragraph 4 of the said Article, "as referred to under Par.1, Item 7" shall read "among tne assets as referred to under Item 7 of Par.1."

In Art.12, Par.1, "4,800 yen" shall read "15,000" yen ";in Par.4 of the said Article," two or more members of a co-living family make incomes "shall read" two or more members of a co-living family make incomes and any of which makes no income from business, etc.;in Par.5 of the said Article, "who make no income from business and others" shall be added next to "in a co-living family" and "4,800 yen" shall read "15,000 yen" ;and the following one paragraph shall be added next to the said paragraph:

In case there are members who make the earned or retirement income and a member who makes the income from business, etc. in a co-living family, 15,000 yen (in case the income of any of them is under 15,000 yen, the full amount of his income) shall respectively be deducted fiom the earned or retirement income (in case there are two or more members who make the earned or retirement income from each of them) and from the income from business, etc.(in case there are two or more members who make the income from business and others, from the total amount of them). If, in this case, the total of deductions is less than 15,000 yen, the deficit shall be deduted from other incomes of co-living members and if a member makes both earned or retirement income and income from business and others, the amount of deduction from his income shall not exceed 15,000 yen.

In Par.6 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs."

In Art.13, Par.1,

"under over 10,000 yen	20%
10,000	25
15,000	30
20,000	35
30,000	40
40,000	45
50,000	50
70,000	57
90,000	64
120,000	68
150,000	72
200,000	76
250,000	80
300,000	82
500,000	84
1,000,000	85

shall read

"under over 20,000 yen	20%
20,000	25
40,000	30
70,000	35
100,000	40
150,000	45
200,000	50
250,000	55
300,000	60
500,000	65
700,000	70
1,000,000	75
2,000,000	80
5,000,000	85

In Art.14, Par.1, "480 yen" shall read "1,800 yen."

In Art.15, Par.1, "80.00 yen" shall read "220,000 yen" ;in Par.3 of the said Article, "there are two or more mombers in a co-living family who make the earned or retirement income, and" shall read "there are two or more members who make the earned or retirement income and no member who makes the income from business, etc. in a co-living famity, or there are members who make the earned or retirement income and members who make the income from business, etc. in a co-living family" and "Art.12, Par.5" shall read "Art.12, Par.5 or 6" and "4,800 yen" shall read "15,000 yen."

In Art.17, Par.1, "30% shall read" 20% "and in Par.2 of the said Article" 25% "shall read 20%."

In Art.18, Par.1, "having the head office or main business place within the enforcement area of the present Law" shall be deleted and Par.2 of the said Article shall be deleted.

In Art.21, Par.1, "4,800 yen" shall read "15.00 yen" and "80.00 yen" shall read "220,000 yen," and in Par.2 of the said Article, "the total of his receipts of incomes from allowances and retirement (in respect to the income from retirement, the receipts less than 50% thereof) will not exceed 80,000 yen" shall read "the income from allowances will not exceed 240,000 yen (or 80,000 yen in case he receives allowances from two or more persons or the income from allowances of each member of a co-living family is to be added together pursuant to the provisions of Par.4) or the total of his income from allowances and retirement, if any, (in repesct to the income from retirement, the receipt less than 50%) will not exceed 80,000 yen," and "1,000 yen" shall read "3,000 yen."

In Art.22, Par.1, Nos.1 and 2, "4,800 yen" shall read "15,000 yen."

In Art.23, Par.3, "Art.44, Pars.1-3" shall read "Art.44, Pars.1-4" and "or decrease" shall be deleted and the following four paragraphs shall be added next to the said paragraph:

In the case where an decrease is seen in the estimated income, or the tax declared which was corrected or determined pursuant to the provisions of Art.44, Pars.1-4, on July 1 or Oct.1 in the year of the correction or determination, the taxpayer may request the correction of the income or the declared income tax corrected or determined to the Government respectively during July 1-31 or Oct.1-31 of the year.

In the case where the request referred to under the preceding paragraph has been made, the Government shall, if it deems there is no reason therefor, notify to that effect to the requester.

In case individual who has neither domicile nor residence within the enforcement area of the present Law, has failed to report of the taxpayment agent referred to under Art.66, the notification of the preceding paragraph may be made in the form of a public notice;in this case the notification shall be deemed to have been received in case 7 days have elasped since the date of the public notice.

The Government shall, even if the request of Par.4 has been made, not postpone the collection of tax;provided that the Government may, if it deems there. are unavoidable reasons, postpone the collection of the whole or part of tax.

In Par.4 of the said article, "the preceding paragraph" shall read "Par.3."

In Art.26, Par.1, "4,800 yen" shall read "15,000 yen," "80,000 yen" shall read "220,000 yen" and in Par.2 of the said Article, "80,000 yen" shall read "240,000 yen." "30,000 yen" shall read "80,000 yen" and "500 yen" shall read "3,000 yen."

Art.27, Pars.3&4 shall be amended as follows:

The provisions of Art.23, Pars.5-7 shall apply with necessary modifications to the case where the request of the preceding paragraph has been made.

In Art.29, Par.1, "4,800 yen" shall read "15,000 yen."

In Art.38, Par.1, Item 1, "semi-monthly, every ten days," and "list of semi-monthly amounts, list of every ten days amounts" shall be deleted.

In Art.40, "80.000 yen" shall read "220,000 yen."

The following one paragraph shall be added next to Art.44, Par.1.

In case the fact referred to under Art.23, Par.1 or 2 is deemed to exist in connection with the estimated income or income tax declared or revised in the provisional return cf April or July or in the revised provisional return for July, the Government may correct the estimated income or income tax in the same manner as the cases referred to under the provisions of the preceding paragraph.

In Par.3 of the said Article, "the preceding two paragraphs" shall read "the preceding three paragraphs" and in Par.4 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs," and Par.5 of the said Article shall be amended as follows:

The provisions of Art.23, Par.6 shall apply with necessary modifications to the case of the preceding paragraph.

In Art.45, Par.1, "Par.1 or 3 of the preceding Article" shall read "Pars, 1, 2 or 4 of the preceding Article" and the following item shall be added next to the said paragraph:

3.　In case a correction has been made pursuant to to the provisions of Par.2 of the preceding Article while no provisional returns are filed for July or October, the deficit as proved by the correction shall be added to the provisional declared tax to be paid in instalment in each quarter period referred to under each item of Art.31.

In Par.2 of the said Article, "Par.2 of the preceding Article" shall read "Par.3 of the preceding Article."

In Art.46, Par.6, "Art.44, Par.5" shall read "Art.23, Par.6."

In Art.48, Par.1, "Art.44, Par.4" shall read "Art.44, Par.5," and the following one paragraph shall be added next to the said paragraph:

The provisions of the preceding paragraph shall apply with necessary medifications to the case where a taxpayer has an objection to the notification of the Government made pursuant to the provisions of Art.23, Par.5.

In Par.2 of the said Article, "Art.27, Par.4" shall read "Art 23, Par.7" and othe preceding paragraph "shall read" Par.1 (including the case as applied with necessary modifications in the preceding paragraph."

In Art.49, Par.1, "Art.57, Par.2" shall read "Art.57, Par.4," and in Par.2 of the said Article, "Art.27, Par.3" shall read "Art.23, Par.3 as applied with necessary medifications in Art.27, Par.3" and in Par.3 of the said Article, "Art.27, Par.4" shall read "Art 23, Par.7."

In Art.51, Par.2, "Art.44, Pars.1-3 inclusive" shall read "Art.44, Pars.1-4 inclusive."

The following one paragraph shall be added to Art.53.

The provisions of the preceding paragraph shall apply with necessary modifications to the inspection of accounting documents filed by a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive.

In Art.54, Par.1, "100, 00 yen" shall read "200, 00 yen" and the following one paragrap shall be added next to Par.1 of the said Article:

The provisions of the preceding paragraph shall apply with necessary modifications to the case where an information has been given to the Government of the fact that a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive, failed to withhold or failed to turn over to the Government the tax withheld. In this case "the determination or correction of the income, income tax or of the amount set forth in Art 26, Par.1, Item 7" shall read "the collection of the income tax," and "the tax recovered by the determination or correction" shall read "the tax recovered."

In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding two paragraps."

In Art.55, Par.1, 'Art.44, Par.1 or 3 "shall read" Art.44, Par.1, Par.2 or Par.4 "and" Par.2 of the said Article "shall read" Par.3 of the said Article "and" as prescribed by Ordinance "shall be deleted and" 5 sen "shall read" 10 sen"and the following two paragraphs shall be added next to the same paragraph:

The provisions of the preceding paragraph shall not apply in case the amount of a tax to be the basis of calculation of tax amount to be added in accordance with the provisions of the same paragraph is less than 100 yen. In case there is any fraction of 100 yen in the basic tax amount, calculation shall be made by discarding the same.

In case the tax amount to be added pursuant to the provisions of the preceding two Paragraphs proves less than 10 yen, the tax is not required to be paid.

In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding three paragraphs."

In Art.56, Par.1, "as prescribed by Ordinance" shall be deleted, and in Par.2 of the said Article, "Art.35, Par.1" shall read "Art.35, Par.1, and Pars.2 and 3 of the preceding Article."

The following two paragraphs shall be added next to Art.57, Par.1.

In the case where a person who is liable to withhold the income tax by virtue of the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive, has failed to withhold or failed to turn over to the Governmet the tax withhold, the Government shall, excepting cases where there are unavoidable reasons for the failure, collect the penalty tax equal to the amount which is to be computed by applying 25% to the income tax which should have been withhold or turned over.

The provisions of Art.55, Pars.2&3 shall apply with necessary modifications in respect to the caces of the preceding two paragraphs.

In Par.2 of the said Article, "the preceding paragraph" shall read "Par.1 or 2," and "or to a person who is liable to withhold the income tax pursuant to the provisions of Art.37, Par.1, Art.38, Par.1 or Arts.40-42 inclusive" shall be added next to "the taxpayer," and in Par.3 of the said Article, "Art.44, Par.5" shall read "Art.23, Par.6."

In Art.69, Pars.1 and 2, "three times" shall read "5 times."

In Art.70, "50,000 yey''shall read" 200,000 yen."

In Art.5, Par.3, of the Supplementary Provision, "and Art.56" shall read "Art.53, Par.2, Art.54, Par, 2, Art.56 and Art.57, Par.2-5 inclusive" and the following one paragraph shall be added to the said Article:

The revised provisions of Art.69, Pars.2-4 inclusive, Art.72 and Art.74 shall apply to the case of Par.2.

Art.5-(2) of the Supplementary Provisions shall be amended as follows:

Art.5-(2)　For the time being in case the income includes income from dividend, the amount equal to 15% of the income from dividend concerned shall be credited against the income tax as computed pursuant to the provisions of Arts.12-14 (in respect to the income under 220,000 yen, the income tax as computed pursuant to the provisions of Art.15).

The provisions of the preceding paragraph concerning the credit shall not apply to the case where the matters concerning the credit are not stated in a provisional return for April, July or October, or a final return or a return as referred to under Art.29, Par.1 or 2.

The Government may, if it deems there are special reasons, apply the provisions concerning the credit referred to under Par.1 even if the matters concerning the credit referred to under said the paragraph are not stated.

The following one Article shall be added next to Art.9-(2) of the Supplementary Provisions:

Art.9-(3).　In respect to the income tax for 1948, "the total recepts in the year, less 25% thereof or 37,500 yen whichever is smaller" in Art.9, Par.1, Item 4, shall read "the total receipts in the year minus the total of 25% of the amount not exceeding 50,000 yen thereof and 13.54% of the amount exceeding 50,000 yen thereof or 26,046-yen whichever is smaller," and in Art.12, Pars.1, 5&6, Art 15, Par.3, Art.21, Par.1, Art.22, Par.1, Art.26, Par.1 and Art 29, Par.1, "15,000 yen" shall read "10,325 yen" and in Art.14, Par.1, "1,800 yen" shal read "1,195 yen" and in Art.15, Pars.1&2, "the Annexed Table I" shall read "the Annexed Table I-(2)."

The Annexed Tables I-IV inclusive shall be revised as follows:

Annexed Table I Tax Table in accordance with Provisions of Art.15

【表】

Article 2.　The Corporation Tax Law (Law No.28 of 1947) shall be partially revised as follows:

In Art.2, "and capital" and "the capital concerned therewith" shall be deleted.

In Art.3, "and capital" shall be deleted.

Art.5　deleted.

In Art 6, Par.1, "(excluding the accounting period in liquidation;the same goes hereinafter)" shall be added next to "during the accounting period" and to "and accounting periods."

In Art.8, "and capital" and item 4 shall be deleted.

The following one paragraph shall be added next to Art.9, Par.4.

For purposes of calculating the normal income as referred to under Par.1, the rebate commensurate with the quantity or value of goods handled or other business activities carried, by Agricultural Cooperatives, Federations of Agricultural Cooperatives, Industrial Cooperative, Federations of Industrial Cooperatives, House Lenders'Associations, Federations of House Lenders'Associations, Room Renting Associations, Federations of Room Renting Associations, Urban District Credit Associations, Commercial&Industrial Cooperatives, Fishermen's Associations, Manufacturers'Associations, Prefectural&Central Fishery Associations, Forestry Cooperatives, Federations of Forestry Cooperatives, Prefectural Forestry Associations, the Japan Forestry Association, Sericultural Cooperatives, Sericultural Associations, the Central Bank of Agriculture&Forestry, the Central Bank of Commercial&Industrial Cooperatives, Salt Dealers Cooperatives, Federations of Salt Dealers'Cooperatives, and the Central Association of Salt Dealers shall be counted into doss, in case the above corporations have stated necessary matters relative to the rebate in a return referred to under Arts.18-22 inclusive.

In Par.5 of the said Article, "the preceding three paragraphs" shall read "the preceding four paragraphs."

In Art.13, Par.1, "10% of the amount of capital employed in every accounting period" shall read "30% of the amount of capital employed in the accounting period concerned."

In Art.14, Par.1, Item 2, "or partners" shall read "partners or investors," and in Par.3 of the said Article, "Art.9, Par.5" shall read "Art.9, Pars.5 and 6."

In Art.15, Par.1, "The capital in every accounting period" shall read "The capital as referred to under Art.13, Par.1" ; "each accounting period" shall read "the accounting period concerned" ;and in Pars.2-3 of said Article, "The capital" shall read "The capital referred to under Art.13, Par.1" and in Par.4 of said Article "the capital" shall read "the capital referred to under Art.13, Par.1."

In Art.17, Item 1 and Item 2 shall be amended as follows:

1.　Normal income accrued during every accounting period......　35% of the amount of income.

2.　Excess income accrued during every accounting period......

The tax shall be imposed at the following rates on the successive increments of excess in come:

The excess of normal income of each accounting period over 30% of the amount of capital employed......　10%.

Ditto over 50% of the amount of capital employed......　15%.

Ditto over 100% of the amount of capital employed......　20%.

Item 4 of the said Article shall be deleted.

In Art.18, Par.1, "excess income and capital" shall read "and excess income," and in Par.2 of the said Article, "excess income and capital" shall read "and excess income," and "and capital shall be deleted;and in Par.5 of the said Article" excess income or capital "shall read" or excess income."

In Art.19, Pars.1 and 2 and Art.20, Par.1, "excess income and capital" shall read "and excess income."

In Art.21, Par.1, "excess income and capital" shall read "and excess income" ;and in Par. of the said Article, "religions corporations" shall read "the corporations as enumerated under Art 9, Par.5, religious corporations."

In Art.22, Par.1, "excess income and capital" shall read "and excess income."

In Art 23, Par.2, "other papers on the computation regarding liquidation" shall read "detailed statement on the computation of income at liquidations," and the following one paragraph shall be added to the said Article.

The provisions of the preceding two paragraphs shall apply with necessary modifications to the case where a corporation in liquidation intends to distribute the liquidate assets to the extent not exceeding the paid in amount of shares or of the investment.

In Art.24, Par.2, "as well as the detailed statement on the assets succeeded by the amalgamation" shall read "detailed statements on the assets succeeded by the amalgamation, on the computation of the income in liquidation and on the computation tax imposable upon the income in liquidation concerned," and the following one paragraph shall be added to the said Article.

The provisions of the preceding two paragraphs shall apply with necessary modifications to the case where a corporation discontinued to exist by amalgamation has no income in liquidation subject to the corporation tax.

In Art.25, Par.1, "excess income or capital" shall read "or excess income."

In Art.26, Par.1, Items 1-7 inclusive, "excess income and capital" shall read "and excess income," and Par.2 of the said Article shall be amended as follows:

Corporation tax due on the normal income, excess income or on the income at liquidation, which has been declared in a return filed after the time limit set forth under each of Arts.18-24 inclusive (excluding the corporation tax to be paid pursuant to the provisions of Item 2, Item 4 or Item 6 of the preceding paragraph in case a return referred to under Art.19, Par.1 or Art.20, Par.1 as are applied with necessary modifications by virtue of Art.20, Par.1, Art.22, Par.1 or Art.22, Par.3 has been filed after the time-limit) or due on the normal income, excess income, or the income at liquidation which increased due to the revision of a return made pursuant to the provisions of Art.25, Par.1 shall be paid on the date of filing or revision of the return concerned.

In Art.27 and Art.29, Par.1, "the excess income or the capital" shall read "or the excess. income."

In Art.35, Par.2, "35%" shall read "25%" and "60%" shall read "40%" and "70%" shall read "50%" and "75" shall read "60%," and "80% to the amount over 1,000,000 yen" shall read "70% to the amount over 1.000,000 yen but under 5,000,000 yen and 80% to the amount over 5,000,000 yen" ;and in Par.3 of the said Article, "excess income and capital" shall read "and excess income" and "the said paragraph" shall read "Par.1."

In Art 40, Par.1, "100,000 yen" shall read "200,000 yen."

Art 41.　deleted

In Art.42, Par.1, "as prescribed by Ordinance" shall be deleted and "5 yen" , shall read "10 yen" and the following three paragraphs shall be added next to the said paragraph

The provisions of the preceding paragraph shall not apply in case the amount of tax basic to the computation of the penalty tax is under 100 yen. A fraction of 100 yen in the tax concerned shall be omitted for the computation of the penalty tax.

The penalty tax computed pursuant to the provisions of the preceding two paragraphs need not be paid if it turns out less than 10 yen.

The provision of Art.28 shall apply with necessary modifications to the case of Par.1.

In Par.2 of the said Article, "the preceding paragraph" shall read "the preceding four paragraphs."

In Art.43, "as prescribed by Ordinance," "according to the term of time prescribed by Ordinance" and "for each month elasped" shall be deleted, "5%" shall read "25%," the proviso shall be deleted, and the following one paragraph shall be added to the said Article.

The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of the preceding paragraph.

In Arts.45 and 46, "Taxation officials" shall read "Taxation officials of the Ministry of Finance, or of the taxation office or the Regional Financial Bureau having jurisdiction over the place of payment."

Art.46-(2).　The provisions of the preceding two Articles shall apply with necessary modifications to the question or inspection to be made, by taxation officials other than taxation officials of the Ministry of Finance or of the taxation office or the Regional Financial Bureau having jurisdiction over the place of payment, to a corporation which is liable or deemed liable to pay the tax and which has its head office, branch office, factory, business place or others facilities of similar nature within the jurisdiction of the taxation office or the Regional Financial Bureau to which the taxation officials concerned belong.

Art.46-(3).　The place of payment of the corporation tax shall be the location of a head office or main office of a corporation liable to pay the tax.

A corporation which has not its head office or main office within the enforcement area of the present Law but which has its assets or business within the same area shall appoint the place of payment and inform the Government of the appointment. In case of no information the Government appoints the place of payment.

The Government may appoint the place of payment of a corporation not-with-standing the provisions of Par.1 or the former part of Par.2, in case the Government deems the place of payment chosen by the corporation improper in view of the business activity of the corporation.

In Art.48, Par.1, "3 times" shall read "5 times," and in Par.3 of the said Article, "determine" shall read "correct or determine."

In Art.49, "50,000 yen" shall read "200,000 yen" an in Items 1 and 3 of the said Article, "(including cases where the said Articles apply with necessary modifications by virtue of Art.46-2)" shall be added next to "the provisions of Art.46."

The following one Article shall be added next to Art.7 of the Supplementary Provisions.

Art.8,　the rate of corporation tax imposable upon the normal income in each accounting period of a corporation enumerated under Art.9, Par.5 of the Corporation Tax Law shall be 25% of the income, notwithstanding the provisions of Art.17, Item 1 of the said Law and the rate of corporation tax imposable upon other amount in the income at liquidation of the said corporation shall be 40% of other amount said above, notwithstanding the provisions of Item 3 of the said Article.

Article 3.　The Securities Transfer Tax Law (Law No.7 of 1937) shall be partially revised as follows:

In Art.2, "(hereinafter the same)" shall be added next to "including contribution certificates."

Art.5.　The securities transfer tax shall be paid according to the following classification:

Class I:　transfer made by buying and selling in which a broker of securities is a buyer;

stocks and shares:　2/1000 of the cost of acquisition;

other securities:　1/1000 of the cost of acquisition.

Class II:　transfer other than Class A;

A.　transfer made by buying and selling at the Exchange;

stocks and shares:　4/1000 of the cost of acquisition;

other securities:　2/1000 of the cost of acquisition.

B.　other securities;

shares and stocks:　8/1000 of the cost of acquisition;

other securities:　4/1000 of the cost of acquisition.

In Art.13-(2), Par.1, "as provided for by Ordinance" shall be deleted;and after the said paragraph shall be added the following two paragraphs:

The provisions of the preceding paragraph shall not apply if the amount of tax basic to the computation of the amount of tax to be added pursuant to the provisions of the same paragraph is less than 100 yen. If the amount of tax has a fraction of 100 yen the fraction shall be omitted.

If the amount of the additional tax computed pursuant to the provisions of the preceding two paragraphs proves to be less than 10 yen it need not be paid.

In Par.2 of the said Article, "the preceding paragraph" shall read "Par.1."

Art.13-(3).　In case where a person who is liable to collect the securities transfer tax pursuant to the provisions of Art.12, Par.2 fails to collect the securities transfer tax or fails to turn over the collected tax to the Government, the Government, excepting cases where there were inevitable reasons for the failure, shall collect the securities transfer tax which shall be equal to the amount computed by multiplying the amount of the securities transfer tax not collected or not paid at the rate of 25%.

The Government, when it determined the amount of tax pursuant to the provisions of the preceding paragraph, shall inform the matter to a person diable to collect the securities transfer tax pursuant to the provisions of Art.12, Par.2.

The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of Par.1.

The following one paragraph shall be added to Art.21:

A person who has committed the crime of the preceding paragraph, man, in consideration of the circumstances, be condemned both to penal servitude and a fine.

In Art.22, Par.1, "three times" shall read "5 times."

In Art.24, "20,000 yen" shall read "100,000 yen."

Article.4.　The Estate Tax Law No.87 of 1947) shall be partially revised as follows:

In Art.19, Item 2, "1,000 yen" shall read "3,000 yen," and in Item 3 of the said Article, "30, 00 yen" shall read "50,000 yen."

In Art.28, Item 2, "1,000 yen" shall read "3,000 yen," and in Item 3 of the said Article, "5,000 yen" shall read "10,000 yen."

In Art.51, Par.1, "10,000 yen" shall read "30,000 yen" and the following two paragraphs shall be added next to the said paragraph:

In case the Government judges that the person who was granted a permit for deferred payment by virtue of the provisions of the preceding paragraph has become able to pay more than admitted in cash, the Government may, within the extent of the increased ability, repeal the permit of change terms for, or shorten the term of the deferred payment once-granted.

The Government shall, when it made determination pusuant to the provisions of Par.1 or the preceding paragraph, on the permit of deferred payment, the repeal thereof, change of instalment or on the shortening of the term thereof, inform the taxpayer of the determinaton.

In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding three paragraphs."

In Art.58, Par.1, "as provided for by Ordinance" shall be deleted, "5 sen" shall read "10 sen" and Par.2 of the said Article shall be amended as follows:

The provisions of the preceding paragraph shall not apply in case the amount of tax basis to the computation is less than 100 yen. The fraction of 300 yen in the basic tax shall be omitted for purposes of the preceding paragraph.

In case the tax to be added to pursuant to the provisions of the preceding two paragraphs proves less than 10 yen, it need not be paid.

The provisions of Art.41, Par.4 shall apply with necessary modifications to the case of Par.1.

In Par.3 of the said Article, "Par.1" shall read "Pars.1-3 inclusive."

In Art.59, Par.1, "as prescribed by Ordinance" "according to the term of time prescribed by Ordinance" and "for each month that has lapsed" shall be deleted and "5%" shall read "25%" and the proviso shall be deleted;and the following paragraph shall be added next to the same paragraph:

The provisions of Pars.2-3 of the preceding Article shall apply with necessary modifications to the case of the preceding paragraph.

In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1."

In Art.71, Par.(1), "3 times" shall read "5 times" and in Par.3 of the said Article "determine" shall read "correct or determine."

In Art.72, "50,000 yen" shall read "200,000 yen."

The proviso, Item 3 to Art.3, Par.1 of the Supplementary Provisions shall read Item 6, and the following three items shall be added next to proviso Item 2:

3.　In case the Government deems it feasible for a taxpayer who requests the deferred payment in instalment of the estate tax to pay thr estate tax in cash at a time, the Government need not, notwithstanding the provisions of Art.17 of the old Law, permit the deferred payment to the extent of the amount of which the payment is deemed feasible.

4.　In case the Government judges it feasible for a taxpayer to whom the deferred payment was once granted in accordance with the preceding paragraph to pay the estate tax in excess of the annual instalment, the Government may repeal the permission, change the amount of instalment or shorten the period of deferred payment within the extent of the feasible amount.

5.　As to the estate tax to be paid in instalment, a taxpayer shall pay an additional tax in addition to the basic tax, which is to be computed, according to the term of time prescribed by Ordinance, by multiplying the basic tax at the rate of 10 sen per 100 yen per diem.

The following one paragraph shall be added next to Par.1 of the same Article:

The provisions of Art.51, Par.3 shall apply with necessary modifications to the proviso, Item 4 of the preceding paragraph;the provisions of Art.58, Pars.2 and 3 shall apply with necessary modifications to the proviso, Item 5 of the preceding paragraph.

In Art.4 of the Supplementary Provisions, "(exclusive of the tax to be added pursuant to the provisions of the proviso, Item 5 of Par.1 of the preceding Article)" shall be added next to "the amount of the estate tax concerned."

Article 5.　A Part of the Travelling Tax Law (Law No.43 of 1940) shall be amended as follows:

Article 2.　The tax rate of the travelling tax shall be 5% of the passenger fare.

Art.2-(2) shall be deleted.

Article 3.　In case a contract of taking an express, quasi-express or sleeping car or ship has been made, the travelling tax shall be imposed at the rate of 20% of the express or quasi-express charge or of berth charge, besides the the tax referred to under the provisions of the preceding Article.

In Art.4, "upon 3rd class passengers who take a train or a ship in distance under 20 kilometres and" shall be deleted.

Arts.5-6　inclusive shall be deleted.

In Art.7, "Art.2, Pars.1 and 2, Art.2-(2), Par.1, Art.3 and" and the latter part of the same Article shall be deleted.

In Art.8, "a freight, express charges" shall read "a passenger fare, express charge, quasi-express charge."

In Art.11-(2), Par.1, "as prescribed by Ordinance" shall be deleted, and the following two paragraphs shall be added next to the same paragraph.

The provisions of the preceding paragraph shall not apply, in case the amount of tax basic to the computation is less than 100 yen, in case there is a fraction of 100 yen in the basic tax, the fraction shall be ommitted in computation.

In case the additional amount of tax computed pursuant to the provisions of the preceding two paragraphs proves less than 10 yen, the tax need not be paid.

In Par.2 of the same Article, "the preceding paragraph" shall read "Par.1."

Article 11-(3)　In case a person who is liable to collect the travelling tax pursuant to the provisions of Art.8 has failed to collect the tax or failed to turn over the collected tax to the Government, the Government shall, excepting cases where there were ievitable reasons for the failure, collect a penalty tax, which is to be computed by multiplying 25% to the amount of tax not collected or failed to turn over.

In case the Government has decided a penalty tax pursuant to the provisions of the preceding paragraph, the Government shall notify the same to the person liable to collect the travelling tax.

The provisions of Pars.2 and 3 of the preceding Article shall apply with necessary modifications to the case of Par 1.

In Art.13, Par.1, "3 times" shall read "5 times."

In Art.14, "20,000 yen" shall read "100,000 yen."

Next to the Supplementary Provisions, the following three paragraphs shall be added:

For the time being, as to the Government railroads (inclusive of the Government ships connected with the Government railroad;hereinafter the name), the passenger fare as prescribed in Art.2 shall be 100/105 of the fare referred to under Arts.3 and 4 of the Government Railrords Fare Law, and the express or quasi-express charge as prescribed in Art.3 shall be 100/120 of the fare referred to under Art.6 of the same Law, and the berth-charge as prescribed in Art.3 shall be 100/120 of the fare defined by the Minister of Transportation by virtue of the provisions of Art.9 of the same Law.

The fare or charge of the preceding paragraph shall include the fare or charge which the Minister of Transportation changes by virtue of the provisions of Art.8 of the Government Railroads Fare Law.

The provisions of Art.1. Par.1 (including the case as applied with necessary modifications in Art.2, Par.1 of the same Law) of the Law concerning the Computation of the Fraction of the Receipts of the Treasury (Law No.2 of 1916) shall, for the time being, not apply to the case where the carriers collect the travelling tax from the passengers of the Government railroads by virtue of the provisions of Art.8.

Article 6.　The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows:

In Art.2, Pars.1 and 5, "30 yen" shall read "60 yen," "15 yen" shall read "30 yen" and "150 yen" shall read "300 yen."

In Art.3, Par.1, "60 yen" shall read "120 yen," "30 yen" shall read "60 yen and" 15 yen "shall read" 30 yen."

In Art.3-(3) and Art.3-(4), "150 yen" shall read "300 yen."

In Art.3-(5), "10 yen" shall read "20 yen," "6 yen" shall read "15 yen," "3 yen" shall read "10 yen" and "60 yen" shall read "120 yen."

In Art.4, Par.1, "30 yen" shall read "60 yen," "6 yen" shall read "15 yen" and "3 yen" shall read "10 yen."

In Art.5, "600 yen" shall read "1200 yen," "150 yen" shall read "300 yen," and Art.5-(2) shall be deleted.

In Art.6, Par.1, "1,500 yen" shall read "3,000 yen," "600 yen" shall read "1,200 yen," "450 yen" shall read "900 yen" and "150 yen" shall read "300 yen," and "agricultural and industrial debentures" shall be deleted;and in Par.2 of the said Article, "150 yen" shall read "300 yen."

In Art.6-(2), Par.1, "600 yen shall read" 1,200 yen "and in Par.2 of the said Article" 150 yen, "shall read" 300 yen."

In Art.6-(3), "600 yen" shall read "1,200 yen."

In Art.6-(4), Par.1, "600 yen" shall read "1,200 yen," "300 yen" shall read "600 yen," "150 yen" shall read "300 yen" ;and in Item 5 of the said paragraph, "Arts.794,795 and 797 of the Civil Code" shall read "Arts.756-758 inclusive of the Civil Code;and in Par.2 of the said Article," 60 yen "shall read" 120 yen."

In Art.7, "1,500 yen" shall read "3,000 yen," "600 yen" shall read "1,200 yen" and "60 yen" shall read "120 yen."

In Art.8, "1500 yen" shall read "3,000 yen," "750 yen" shall read "1,500 yen," "300 yen" shall read "600 yen," "200 yen" shall read "400 yen" and "30 yen" shall read "60 yen."

In Art.9, "450 yen" shall read "600 yen," "300 yen" shall read "400 yen," "180 yen" shall read "250 yen," "120 yen" shall read "200 yen," "90 yen" shall read "150 yen," "60 yen" shall read "100 yen," "240 yen" shall read "300 yen," "600 yen" shall read as "900 yen" and "30 yen" shall read "60 yen."

In Art.10, "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen," "150 yen" shall read "300 yen" and 15 yen "shall read" 30 yen."

In Art.10-(2), "600 yen" shall read "1,200 yen," "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen" and "15 yen" shall read "30 yen."

In Arts.11 to 12-(2) inclusive, "60 yen" shall read "120 yen," 150 yen "shall read" 300 yen "and" 30 yen "shall read" 60 yen."

In Art.13, "60 yen" shall read "120 yen," "600 yen" shall read "1,200 yen," "150 yen" shall read "300 yen" and "30 yen" shall read "60 yen."

In Art.14, "3,000 yen" shall read "6,000 yen," "1,500 yen" shall read "3,000 yen," "300 yen" shall read "600 yen," "150 yen" shall read "300 yen," "30 yen" shall read "60 yen," "6,000 yen" shall read "12,000 yen," "600 yen" shall read "1,200 yen," "60 yen" shall read "120 yen," "15 yen" shall read "30 yen" and "10 yen" shall read "20 yen."

In Art.15, "450 yen" shall read "900 yen," "90 yen" shall read "180 yen" "30 yen" shall read as "60 yen," "150 yen," shall read "300 yen," "45 yen" shall read "90 yen," "10 yen" shall read "20 yen," "15 yen" shall read "30 yen" and "300 yen" shall read "600 yen."

In Art.15-(2), "60 yen" shall read "120 yen," "300 yen" shall read "600 yen," "30 yen" shall read "60 yen," "200 yen" shall read "400 yen," "150 yen" shall read "300 yen" and "15 yen" shall read "30 yen."

Article 18.　If the amount of the registration tax is less than 10 yen, it shall be 10 yen;if it has a fraction of 1 yen, the fraction shall be omitted.

In Art.19, Item 7, "Japan Securities Exchange," "Central Association of Life Insurance, Central Association of Damage Insurance," "Foreign Trade Association, Federation of Foreign Trade Associations, Central Association of Foreign Trade Associations, Ship-building Association, Federation of Ship-building Associations, Marine Transportation Association, Federation of Marine Transportation Associations, Manure Manufacturing Business Associations," "Japan Securities Exchange Law," "Central Association of Life Insurance Law, Central Association of Damage Insurance Association Law" and "Foreign Trade Association Law, Ship-building Business Law, Marine Transportation Association Law, Important Manure Control Law" shall be deleted;and in Item 15 of the same Article, "Agricultural and Industrial Bank" shal be deleted.

Article 7.　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:

Art.27, Par.1 shall be amended as follows:

The rate of liqour tax shall be as follows:

1.　Refined Sake

1st Class　　33,000 yen per 1 koku

2nd Class　　24,500 1

2.　Imitation sake　　21,000 1

3.　Unrefined sake　　15,000 1

4.　White sake　　33,000 1

5.　Mirin　　25,200 1

6.　Shochu　　21,500 1

7.　Beer　　14,700 1

8.　Fruts Wine

1st Class　　25,000 1

2nd Class　　20,000 1

3rd Class　　15,000 1

9.　Miscellaneous liquor

1st Class　　35,000 1

2nd Class　　26,000 1

If alcoholic content exceeds 20 grades, 1,560 yen shall be added for every additional 1 grade in excess of 20 grades.

3rd Class　　25,500 yen per 1 koku

If alcoholic content exceeds 20 grades, 1,530 yen shall be added for every additional 1 grade in excees of 20 grades.

4th Class　　20,000 yen per 1 koku

In Par.3 of the same Article, "930 yen" shall read "1,430 yen."

In Art.27-(2), "100/100" shall read "50/100," and "300/100," shall read "200/100."

In Art.27-(4) and Art.27-(5), "Art.27, Art.27-(2) or Art.83" shall read "Art.27 or Art.27-(2)," and Items 1-3 shall be amended as follows:

1.　Refined Sake

1st Class　　44,000 yen per 1 koku

2nd Class　　39,000 1

2.　Imitation sake and shochu　　37,000 1

3.　Mirin　　39,500 1

4.　Beer　　22,000 1

5.　Miscellaneous liquor

1st Class　　90,000 1

2nd and 3rd Class

If alcoholic content does not exceed 20 grades

　58,000 yen per 1 koku

If alcoholic content exceeds 20 grades

　75,000 yen per 1 koku

6.　Liquor other than each of the preceding items　　10,000 yen per 1 koku

Art.44　shall be deleted.

In Art.45, "or members of liquor brewers association who have insured tax payment" shall be deleted.

In Art.46, Par.2 "or members of liquor brewers association who have insured tax payment" shall be deleted and in Par.3 of the said Article, "or members of liquor brewers association" shall be deleted.

In Art.61, Par.1, Item 2, "Par.1 of the preceding Art. and" shall be deleted.

In Art.63-(2) Par.3 "Indirect National Tax Penalty Law" shall read "National Tax Penalty Law."

In Art.64, Par.1, "50,000 yen" shall read "100,000 yen."

In Art.65, "30,000 yen" shall read "50,000 yen."

Arts.83-85　inclusive shall be deleted.

Article 8.　A part of the Soft Drinks Tax Law (Law No.16 of 1926) shoall be amended as follows:

In Art.2, "3,900 yen" shall read "5,300 yen," "6,900 yen" shall read "9,500 yen" and "2,550 yen" shall read "3,500 yen."

Art.3 shall be deleted, and Art.4 shall read Art.3.

Art.4.　In respect to the application of the present Law, filling the natural soft drinks into the container shall be deemed the manufacturing of Class II soft drinks, the same shall hold good in the maunfacturing of Class III soft drinks in which the natural soft drinks are materials.

Art.5, item 3 shall be deleted.

In Art.6, Par.1 and Art.7, "of item 3" shall be deleted.

Art.10-(2).　A person who intends to manufacture the soft drinks is liable to declare it to the Government per each manufactory. The same shall hold good in case a person intended to abolish the manufacturing.

Art.13.　A person who, without declaring to the Government, manufactured the soft drinks shall be fined not exceeding 100,000 yen.

A person who committed the offense under the preceding paragraphs shall, in accordance with circumstances, be liable to imprisonment not exceeding five years or to a fine, when the amount ten times of the soft drinks tax imposable upon the soft drinks transferred from the manufactory exceeds 100,000 yen, more than 100,000 yen but less then ten times as much as the soft drinks, or to both imprisonment and fine.

As to the soft drinks as referred to under Paragraph 1, the soft drinks tax shall immediately be collected.

It Art.14, "50,000 yen" shall read "100,000 yen."

Art.15, Par.4 shall be amended as follows:

The provisions of Art 13, Par.3 shall apply with necessary modifications to the case of Pars.1 and 2.

In Ars.16 and 17, "30,000 yen" shall read "50,000 yen."

Art.19　shall be deleted.

Art.20-(2) Par.2 shall be deleted, and in Par.3, of the said Article, "in the case of Art.13 Par.1 and Par.1 above, the soft drinks tax payable shall at once be collected, and" shall be deleted.

In Art.21, proviso, "Art.13 Par.2" shall be added next to "in the case of" and "and Pars.1 and 2 of the preceding Article," shall read "and Par.1 of the preceding Article."

Article 9.　A part of the Sugar Excise Law (Law No.13 of 1901) shall be amended as follows:

Art.3.　The tax rate of the excise is as follows:

1.　Sugar

1 Class　Centrifugal sugar　Per 100 kin　1,800 yen

2　Class Other sugar, excluding cristallized sugar, lump sugar, bar sugar and others of the similar nature　Per 100 kin　2,200 yen

3　Class Cristallized sugar, lump sugar, bar sugar and others of the similar nature　Per 100 kin　2,900 yen

Products manufactured with such sugar as is defined as 2 class to which the excise is imposable Per 100 kin 700 yen

2.　Treacle

1　Class Treacle produced by manufacturing the cristallized sugar　Per 100 kin　1,700 yen

2　Class Other treacle　Per 100 kin　850 yen

3.　Sugar water　Per 100 kin　1,700 yen

Art.12-(4).　A person who, without declaring to the government, manufactured sugar, treacle or sugar water shall be liable to a fine not exceeding 100,000 yen.

A person who committed the offence under the preceding Article shall, in accordance with circumstances, be liable to imprisonment not exceeding five years, or to a fine, when the amount equal to 10 times of the excise imposable upon sugar, treacle or sugar water transferred from the mauufactory exceeds 100,000 yen, more than 100,000 yen but not more than 10 times of the excise, or to both imprisonment and fine.

As to sugar, treacle or sugar water, as referred to under Par.1, the excise shall immediately be collected.

Art.13, item 1 shall be deleted, and item 2 shall read item 1 and the succeeding numbers shall be advanced by one.

In Art.15, "30,000 yen" shall read "50,000 yen."

In Art.16, "Art.13 or" shall read "Art.12-(4) and" and "Art.14-(2)" shall read "Art.12-(4), Par.(2) or Art.14-(2), Par.(1)."

In Art.17, "Art.13" shall read "Art.12-(4)."

Article 10.　The Textile Excise Law (Law No.7 of 1910) shall be partially amended as follows:

In Art.3, Par.1, item 2, next to "a manufacturer" shall be added "(excluding a corporation)."

Art.16-(3).　A person who has, other than the case he comes under the proviso of Art.12, produced textiles without the declaration to the Government shall be fined not more than 100,000 yen.

A person who has committed the crime of the preceding paragraph shall, in consideration of the circumstances, be imprisoned for not more than 5 years or fined, the amount equal to 10 times of the excise imposable upon textiles transferred from a factory exceeds 100,000 yen, more than 100,000 yen but not mere than 10 times of the excise, or imprisoned and fined at the same time.

The excise shall at once be collected in regard to the textiles of Par.1.

Art.17, Par.1, item 1 shall be deleted, and item 2 of the same paregraph shall be item 1 and the following numbers shall be advanced by one:

In Art.18, "30,000 yen" shall read "50,000 yen."

In Art.19, "Art.17" shall read "Art.16-(3), Par.1, or Art.17, Par.1" and "Art.17, Par.2" shall read "Art.16-(3), Par.2 or Art.17, Par.2."

In Art.21, "Art.17 or" shall read "Art.16-(3) and."

Article 11.　A part of the Commodity Tax Law (Law No.40 of 1940) shall be amended as follows:

Art.1, Par.1 shall be amended as follows:

The commodity tax shall be imposed by virtue or the present Law on articles enumerated below which may be provided for by Ordinance:

Class 1:

Group A

1.　Articles for golf, and parts and accessories thereof

2.　Motor-boats, sculls and yachts for amusement

3.　Articles for billiards

4.　Motor cars for riding

5.　Precious stones, semi-precious stones or manufactures in which they are used

6. Pearls or manufactures in which these are used

7.　Precious metal maunfactures, or manufactures in which gold or platinum is used

8.　Tortoise-shell manufactures

9.　Coral manufactures, amber manufactures, ivory manufactures, and cloisonne manufactures

10.　Furs or fur manufactures, excluding those mentioned in No.41.

Group B

11.　Camera, enlarger, projector, and parts and accessories thereof, and developing and printing apparatus

12.　Gramophones and parts thereof

13.　Bincoulars, monoculars, and cases thereof

14.　Rifles and parts thereof

15.　Cartridges and bullets

16.　Neon tubes and transformers thereof

17.　Feathers and feather maunfactures, or manufactures in which feathers are used

18.　Musical instruments (excluding those mentioned in No.23)

19.　Lighters for smoking and electric matches

20.　Toilet articles, excluding those mentioned in No.24

Group C

21.　Dry-plates, films and sensitive papers for photographs

22.　Records for gramophones

23.　Organs, harmonicas, violins, mandolines, guitars, bugles (excluding signal hugles), xylophones, kotos, samisens, biwas, mintekis, shakuhachis, and tsuzumi and parts and accessaries of musical imstruments

24.　Toilet creams, hair oils, and hair kneaded oils, and hair deying stuffs

25.　Electric fans and parts thereof

26.　Electric, gas and mineral oil stoves for heating

27.　Refrigerators and parts thereof

28.　Safes and steel furnitures

29.　Illuminators

30.　Electric instruments and gas instruments

31.　Marble and marble-like stones for ornamentation, and imitation stones made thereof

32.　Smoking utensils

33.　Bags, trunks and the likes and kori (basket-trunks)

34.　Ornaments, toys, amusement goods, cradles, perambulators and the like

35.　Sporting goods

36.　Fire-works

37.　Incenses, joss sticks and the like

38.　Black-tea, oolong-tea, ponshong tea, coffee, cocoa and substitutes thereof, and hikicha (ground tea)

39.　Beveraged for taste, excluding those subject to liquor tax and soft-drinks tax

40.　Seasoning materials principally censisting of sodium glutamate

41.　Fur of dogs, cats, rabbits and hares, cattles, and manufactures therhof

42.　Articles for interior decoration

43.　Articles for go and chess

44.　Manufactures coated or covered with precious metals, not otherwise provided for

45.　Manufactures of leather, not otherwise provided for

46.　Tetsubin (iron-kettles), hanging lanterns, uteusils for tea-art. incense-art and flower-arrangement-art

47.　Fishing tackles

Group D

48.　Clocks and watches, aud parts thereof

49.　Tiles made of pottery, and lacquer-wares, pottery and glass manufactures not ofherwise provided for

50.　Stationary goods

51.　Personal effects and toilet utensils

52.　Folding fans and round fans

53.　Shampoo and washing-powder

54.　Bamboo-blinds, paper lanterns and the like

55.　Radio receivers and parts thereof

56.　Portable torches and cases thereof and battery

57.　Thermos (vacuum flasks) and canteens, and parts thereof

58.　Adding-machine

59.　Typewriters, and parts and accessories thereof

60.　Mineographs (copying-press) and accessories thereof

61.　Money-registering instruments

62.　Time-stamps, time-recorders, and accessories thereof

63.　Magic lantern apparatuses, body-projectors, and cases thereof

64.　Calenders, picture post-cards, photos and printings and the likes for appreciation

65.　Hats, caps, welking-sticks, whips, umbrellas and parasols

66.　Furnitures

67.　Knitted goods, laces, felt and felt manufactures, and braids

68.　Seals and stamps

69.　Vacuum tubes for receivers, microphones, amplifiers for loudspeakers and loud-speakers

Group E

70.　Electric bulbs and articles for electric wiring

71.　Sewing-machines, and parts thereof, and needles for sewing-machines

72.　Safety-raxors

73.　Dentifrices

74.　Butter, cheese, cream and substitutes thereof and jam

75.　Green tea

76.　Sake lees

77.　Materials for manufacturing food-stuffs

78.　Ham, bacon, sausages and other smoked meats and fish

79.　Kanten (Japanese isinglass)

80.　Footgear and parts and accessaries thereof

81.　Office appliances and articles for office work

82.　Telephones, telephone exchange apparatuses and parts and accessaries thereof

83.　Plate glass

84.　Carpets and rugs

85.　Paper and cellophane

86.　Shoe polishes

87.　Nourishing tonics and stomatics

88.　Seasonings

89.　Foodstuffs in cans, bottles, pots, or other similar receptacles (excepting those not ordinarily used for retail)

90.　Lavers

91.　Objects of art and curios

92.　Shoes

Class 2:

1.　Matches

2.　Wheat-gluten, glucose and malt sugar

3.　Saccharine and dulcin

4.　Honey

In Art.2, Par.(1) "3 yen" shall read "6 yen," and "1,800 yen" shall read "2,700 yen," and in Par.2 of the same Article, "No.77" shall read "No.67."

Article 17-(3).　A person who, without declaring to the Government, was engaged in the retail dealing of the articles specified in No.91, Class I, or who, under the same condition, was engaged in the manufacture of the article specified in Class I or II (excluding the articles specified in No.91, Class I) shall be fined not exceeding 100,000 yen.

A person who committed the offence under the preceding Article shall, in accordance with circumstances, be liable to imprisonment not exceeding five years or to a fine, when the amount ten times of the commodity tax imposable upon the articles specified in Class I which were retailed or upon those specified in Class I or II which were transferred from the manufactory exceeds 100,000 yen, more than 100,000 yen but less than the times as much as the commodity tax or to both imprisonment and fine.

As to the articles specified in Class I which were retailed or the articles specified in Class I or II which were manufactured, the commodity tax shall immediately be collected.

In Art.18, Pars.1 and 2, "the value of the tax" shall read "the value of the commodity tax" and in Par.4 of the same Article, "the value of the tax" shall read "the value of the commodity tax."

In Art.19, Par.1, "50,000 yen" shall read "100,000 yen" and Par.2 of the said Article shall be deleted, and item 3 of the same paragraph shall read item 2 and Par.2 of the same Article shall be deleted.

In Art.20, "30,000 yen" shall read "50.000 yen."

In Art.21, "Art.18" shall read "Art.17-(3), Par.1 or Art.18, Par.1," and "Arf.18, Par.2" shall read "Art.17-(3), Par.2 or Art.18, Par.2."

In Art.22, "Art.18" shall read "Art.17-(3)."

In Art.25, "(excluding corporations)" shall be added next to "uho manufactures the article."

Article 12.　The Bourse Tax Law (Law No.23 of 1914) shall be paritally amended as follows:

In Art.5, Par.1, "10/10,000" shall read "20/10,000."

In Art.15, Par.1, "3 times" shall read "5 times."

In Art.17, Par.1, "Art.66, Par.1" shall read "Art.129, Par.1."

Article 13.　The Playing Sat Tax Law (Law No.44 of 1902) shall be partially amended as follows:

Art.1　Playing cards shall be imposed playing set tax pursuant to the present Law.

Art.2 and Art.3　shall be deleted.

In Art.4, Par.1 "1,000 yen" shall read "1,500 yen," "100 yen" shall read "130 yen" and in Par.2 of the same article, "20 yen" shall read "30 yen."

In Art.5, next to "playing set tax shall be paid" shall be added "by a person who takes playing cards or mabjongs out of maunfactory or bonded area, at that time."

In Art.6 "When any person has made or imported playing cards or mahjongs,......, within twenty-four hours of the making, or before they are taken out of the bonded area" shall read "When any person takes out playing cards or mahjong out of manufactory or banded area."

Art.7-(2).　A person who desires to make or sell playing cards or mahjongs, shall declare the matter to the Government for each manufactory or selling place. The same shall hold good when he desires to abolish the making or sale."

In Art.9, "A person who makes or sells plaging cards or mahjongs" shall be deleted and "possess" shall read "take them out of manufactory or bonded area."

Art.9-(2).　A person who makes playing cards or mahjongs shall not transfer to receivers playing cards or mahjongs which are not pasted with due excise stamp on or not impressed "a duties paid" stamp, and on which no device referred to under Art.6 has been made, and on which the pasted excise stamp has not been cancelled as prescribed under Art.7.

In Art.10,...... due excise stamp shall read "A person who sells playing cards or mahjongs shall...... due excise stamp" and "taken out of bonded area, shall read" possess of transfer for countervalue,"and the following proviso shall be added to the same Article:

Provided, that, this shall not hold good in respect to those which are old and on which the playing set tax, has been already imposed.

In Art.12, Par.2, "Art.9, Art.10" shall read "Arts.9-10 inclusive."

Art.13.　In case playing-cards or mahjongs which were exempted from the playing set tax because they ere to be exported abroad, have not been exported or given up to export within 6 months after the exemption, the possessor of the playing-cards or mahjongs shall be deemed as receiver and the paying-set tax shall at once be imposed;provided, that this shall not hold good to playing-cares or mahjongs which have bean perished because of calamity and other unaboidable reasons and have been approved by the Government.

Art.14.　A maker or seller of playing-set shall not transfer, receive or transfer for counter-value the playing-cards or mahjongs as prescribed under Art.12 in order to appropriate for purposes other than export or sample;provided, that this shall not hold good in the case approved by the Government.

The possessor of the playing-cards of mahjongs approved pursuant to the preceding paragraph shall be deemed as receiver and the playing-set tax shall be imposed at once.

Art.15.　A person who has manufactured the playing-cards or mahjongs without declaration to the Government, shall be fined not exceeding 100,000 yen.

A person who has committed"the offence of the preceding paragraph, shall be imprisoned for not exceeding 5 years in case the amount equal to 10 times of the playing set tax on the playing-cards or mahjongs transfered from the factories, fined exceeding 100,000 yen but under 10 times of the playing set tax due, or both imprisoned and fined.

The playing set tax shall be at once imposed on the playing-cards and mahjong referred to under Par.1;in this case, the tax shall be collected in cash in respect to playing-cards and mahjongs not possessed, notwithstanding the provision of Art 5.

Art.15-(2).　A person who comes under any of the following items shall be fined equal to 5 times of the playing-set tax:

1.　A person who has, in contravention of Art.9 or Art.9-(2), received or transferred playing cards or mahjongs in addition to Par.1 of the preceding Article.

2.　A person who has transferred, received or transferred for countervalue playing-cards or mahjongs in contravention of Art.14, Par.1.

3.　A person who has evaded or tried to evade playing-set tax by an act of fraud or other unjust behaviour.

A person who has committed the offence of the preceding paragraph shall according to circumstances, be imprisoned for not exceeding 5 years or fined equal to the amount exceeding 5, times but under 10 times of the playing set tax due or both imprisoned and fined.

In the case of the preceding two paragraphs, the amount of fine less than 20 yen shall be 20 yen.

In the case of Pars.1 and 2, the playing set tax shall be imposed at once;in this case, the playing set tax upon the playing-cards or mahjongs not possessed shall be collected in cash notwithstanding the provisions of Art.5.

Art.15-(3).　A person who has, in contravention of Art.10, held or transferred playing-cards or mahjongs not pasted with due excise stamp on or not impressed with a "duties paid" stamp, shall be fined for not exceeding 100,000 yen.

In the case of the preceding paragraph, the person above shall be deemed a receiver and the playing set tax shall be imposed at once;in this case, the Proviso of Par.4 of the preceding Article shall apply with necessary modifications.

Art.16.　A person who comes under any of the following items shall be fined not more than 50,000 yen:

1.　A person who has sold playing-cards or mahjongs without declaration to the Government;

2.　A person who has, in contravention of Art.10, possessed of transferred for counter-value playing cards or mahjongs on which on device referred to under Art.6 has been made, or on which the pasted excise stamp has not been cancelled as prescribed under Art.7.

In Arts.17 and 18, "30,000 yen" seall read "50,000 yen."

In Art.19, "Art.14" shall read "Art.15" and "Art.15-(2), Par.2" shall be added next to "Art.15, Par.2."

In Art.20, "Art.14" shall read "Art.15."

Art.21-(3), Par.1 shall be deleted.

Article 14.　The Stamp Duties Law (Law No.54 of 1899) shall be partially amended as follows:

In Art.4, Par.1, Item.7, "1 yen" shall read "2 yen" in Items 8-32 inclusive of the same paragraph, "1 yen" shall read "2 yen" , in Item 33 of the same paragraph, "2 yen" shall read "4 yen," and in Item 34 of the same paragraph "20 yen" shall read "40 yen" .

In Art.6-(2), "1 yen" shall read "2 yen."

Article 15.　The Indirect National Tax Penalty Law (Law No.67 of 1900) shall partially be amended as follows:

The name of the Law shall be amended as follows:

The Anti-National Tax Evasion Law.

In Article.1, Par.1 "indirect national taxes" shall read "national taxes (excluding customs duty and tonnage duty;hereinafter the same)" and "examine or" shall be read "examine."

In Art.3, Par 1 "regarding the indirect national taxes or" shall added next to "In respect to the offence discovered red-handed" and in Par.2 of the same Article, "regarding the indirect national taxes" shall be added next to "made use of in the offence."

In Art.5 and in Art 6. Par.2, "policeman" shall read "policeman of Government or of Public Bodies."

In Art.8, Par.3 "indirect national taxes" shall be read "national taxes."

Article 12-(2).　When a tax collector acknowledges the offence against national taxes other than indirect taxes as a result of the investigation, he shall take the procedure of legal charge.

In Art.13 and Art.14, Par.1 "offence" shall read "offence againts indirect national taxes."

In Art.15, "Art.14" shall read "Par.1 of preceding Article."

In Art.19, "an offence" shall read "an offence against indirect national tax" , and to the said Article the following one paragraph, shall added:

When a tax-collector deems it unnecessary to detain the attached objects in the case of the offence against national taxes other than indirect taxes, he shall return them.

In Art.19-(2), "Art.1, Par.1" shall read"Art.1, Par.1 in respect to an offence against indirect national tax.

Article 22.　A person who has instigated taxpayers of national taxes not to file the declarations of the taxable standard (including the revision of declaration;hereinafter simply called the declaration) or to file false declarations or not to withhold or pay national taxes, shall be imprisoned for not more than 3 years, or fined not more than 200,000 yen.

The same shall apply to a person who has employed violence or threat on a taxpayer of national taxes for the purpose of dissuading him from filing a declaration from withholding or praying national taxes or making him file a false declaration.

Article 16.　The Special Taxation Measures Law (Law No.15 of 1946) shall be partly amended as follows:

In Art.1, "the corporation tax" shall read "the corporation tax, the securities transfer tax and" "and the registration tax" shall read "the registration tax, the sugar excise and the commodity tax."

Art.5-(2).　In case a corporation has declared the profits enumerated below in a return as referred to under Arts.18-22 inclusive, the profits concerned shall not be counted into profits for purposes of calculating normal income basic to the computation of excess income of each accounting period:

1.　Profits arising out of the disposition of shares made by a corporation by Mar.31, 1949 according to the information and assistance of the Fair Trade Commission for the suggested plan of dissolution and liquidation as referred to under Art.2 of the Cabinet Order concerning the Disposition under the provisions of Article 105 of the Law relating to Prohibition of Private Monopoly and Methods of Preserving Fair Trade (Cabinet Order No.289 of 1947).

2.　Profits arising out of the disposition of shares or corporate debentures made by a corporation by Mar.31, 1947 according to the instruction or other dispositions of the Fair Trade Commission issued by virtue of Art.6, Par.1 or 3 of the Cabinet Order concerning the Disposition of Shares or Corporate Debentures referred to under the provisions of Articles 107,108 and 110 of the Law relating to Prohibition of Private Monopoly and Methods of Preserving Fair Trade (Cabinet Order No.43 of 1943) or made on the approval of said Commission granted by virtue of the provisions of Art.6, Par.4, proviso of the said Cabinet Order.

3.　Profits arising out of the disposition of assets made by a corporation by Mar.31, 1949, according to the order of the Holding Company Liquidation Commission issued by virtue of the provision of Art.11, Par.2 of the Law of 1947 concerning the Elimination of Concerntration of Economic Powers (Law No.207 of 1947) or according to the exercise of the authority of the Fair Trade Commission made pursuant to the provision of Art.20, Par.1 of the said Law.

4.　Profits arising out of the disposition of shares which has been made by a corporation by Mar.31, 1949 on the approval of the Holding Company Liquidation Commission on the suggested plan of the disposition of the shares referred to under Art.4 of the Imperial Ordinance concerning Limitation of Holding Securities in Companies and others based on Imperial Ordinance No.542 of 1945 concerning the Orders issued in consequence of the Acceptance of the Potsdam Declaration (Imrerial Ordinance No.567 of 1946.)

Art.5-(3).　The securities transfer tax shall not be imposed upon the transfer of such shares (including investment securies;hereinafter the same in, this Article issued on the basis of a reorganization plan approved by virtue of the Enterprises Reconstruction and Reorganization Financial Measures Law (Law No.40 of 1946) or the Financial Institutions Reconstruction and Reorganization Law (Law No.39 of 1946), made by a person who has accepted the shares or by a parson who has been entrusted to float the shares and has accepted himself a part thereof, on the basis of the reorganization plan concerned or with th approval of the Minister concerned.

Art.11.　The sugar referred to under Art.3, No.1 of the Sugar Excise Law which is imported from the area deemed as foreign countries pursuant to the provisions of Art.104 of the Customs Law shall be free from the sugar excise;provided that this shall not hold good in the cases coming under Art.75, Art.76, Par.1 or Art.76-(2) Par.1.

The sugar, molasses or sugar water as referred to under Art.3. of the Sugar Excise Law which are made from the sugar referred to under the preceding paragraph (excluding the cases coming under the provise to the said paragraph), shall be free from the sugar excise.

The provisions relating to the exemption from the sugar excise or the delivery of subsidies as referred to under Art.5, Art.11, Par.1 or Art.12-(2), of the Sugar Excise shall not apply to the Class B or C sugar of Art.3, Item 1 of the Sugar Excise Law.

Art.12.　The commodities enumerated under Art.1 of the Commodity Tax Law which are delivered out of factories or received from the bonded area on the Government's approval and which are distributed in accordance with the provisions of the Food Control Law, or distributed as substituted for staple foods (meaning the staple foods referred to under Art.2 of the Food Control Law;hereinafter the same) by the Food Distridution Public Corporation to a person who consumes them for his own life (hereinafter called a consumer), shall be free from the commodity tax;provided that this shall not hold good in the case where a comsumer may choose the distribution of staple food instead of the distribution of the commodity concerned.

The commodities once exempted from the commodity tax pursuant to the provisons of the preceding paragraph which, however, after six months since the date of delivery out or receive fail to be confirmed of having been distributed in accord ance with the provisions of the Food Control Law, or distributed as substitutes for staple food to consumers by the Food Distribution Public Corporation shall become taxable of the commodity tax;provided that this shall not hold good in cate the Government approves that the failure is ascribable to the loss of the commodities due to calamities or other unaboidable causes.

Article 17.　The Law concerning the Collection of Sugar Excise, Textile Excise, etc.(Law No.45 of 1911) shall be partially amended as follows:

In Art.2, "the Benzine Tax Law" shall be deleted.

In Art.3, "the Benzine Tax Law" shall be deleted, and "the Commodity Tax Law, the China Incident Special Taxation Law or the North China Incident Special Taxation Law" shall read "or the Commodity Tax Law" and the proviso of the same Aticle shall be deleted.

Article 18.　The National Tax Collection Law (Law No.1 of 1897) shall partially be amended as follows:

Article 4-(5)　shall be deleted.

In Art.4-(8) "within Japan" shall read "within this country."

Article 9.　In case there is a person who has failed to pay his national tax in full by the time-limit for payment, the taxotion official shall designate the time-limit for payment by the note of demand and demand the payment of tax;provided, however, this shall not hold good in respect to the collection of national taxes made pursuant to Art.4-(1).

In case the demand of tax has been made pursuant to the preceding paragraph shall be collected 10 yen as the charge.

In case the demand of tax has been made pursuant to Par.1 shall be collected arrears, which is computed, according to the number of days elapsed since the day following of the time-limit for payment of the day on which the tax has been paid in full or the attachment of properties has been made, by multiplying the tax at the rate of 20 sen per diem per 100 yen.

In case the amount of tax proves less than 1,000 yen the arrears referred to under the preceding paragraph shall not be collected. On computing the arrears a fraction of 1,000 yen of the tax shall be disregarded.

In case the amount of arrears computed pursuant to two preceding paragraphs proves less than 10 yen, the arrears shall not be collected. A fraction of 10 yen of the arrears shall ba disregarded.

If coming under the following cases a total or a part of the arrears referred to under preceding 3 paragraphs may be exempted:

1.　In case of the collection made prior to the date of payment.

2.　In case where the notice of demand has deen made according to public notification, on account of the domicile or residence of taxpayer not exist within the country or his domicile or residence is unknown.

3.　In case where it is deemed extenuating circumstance in respect to the fact in arrears.

Chapter III-(3) Appropriation and Additional refund

Article 31-(5).　The national taxes, demand-charges, arrears and expense of coercive collection as well as well as additional refund referred to Art.31-(6) which have deenoverpaid, may be apprpriated for the payment of national taxes, demand-charges, arrears and expense of coercive collection unpaid.

Article 31-(6).　In case the national taxes, demand-charges, arrears and expense of coercive collection which have deen overpaid by a taxpayer (including the payment in kind), are refunded in each or appropriated for other national taxes, demand-charges fees, arrears and expense of coercive collection unpaid, the Government shall add the amount (it is called as the additional refund) which is computed, according to the term of time (in case a taxpayer fails to request the refundment on his overpayment within 30 days after the Government has notified the taxpayer the refundment, the term of time since the day when 30 days elapsed after the notification had been issued to the day on which the taxpayer's request for refundment has deep made, shall be excluded.) elapsed since the day following the day on which the national tax, demand-charges, arrears and expense of coercive collection had been paid, to the day on which the Government has refunded or has appropriated by multiplying the amount overpaid at the rate of 10 sen per diem per 100 yen, to the amount to be pefunded or appropriated.

In case the amount of the additional refund computed pursuant to the preceding paragraph proves less than 10 yen, the additional refund shall not be added. A fraction of 10 yen of the additioal refund shall be disregarded.

Article 33, Pars.2-4 inclusive shall be deleted.

Article 19.　The Law for Calculation of Fraction of National Revenue ane Expenditures (Law No.2 of 1916) shall partially be amended as follows:

In Art.1, Par.2, "10 sen" shall read "1 yen."

In Art.4, Par.2, "10 sen" shall read "1 yen."

Article 20.　The War Indemnity Special Measures Law (Law No.38 of 1946) shall partially be amended as follows:

The following paragraph shall be added next to the Art.60, Par.1.

The provisions of the preceding paragrape shall not apply to the case where the buildings or reclaimed lands which had been constructed by a construction order issued from the State, local bodies or special instrumentalities, or the lands which had been acquired from the third person, or the buildings which had been constructed in accordance with a contract ordered by the State, local bodies or special instrumentalities have been transferred to the State, local bodies or special instrumentalities;provided, however, that the above shall not hold good in the case where the contractor has attached a special clause to the contract to the effect that he may request the restitution of the buildings.

In Par.2 of the same Article, "the preceding paragraph" shall read "the preceding two paragraphs," and in Pars.4 and 5 of the same Article, "and Par.2" shall be added next to "Par.1," and the following paragraph shall be added next to Par.5 of the same Article.

A person who has made applications in accordance with the provisions of the preceding paragraph may not acquire transference of lands, buildings, mining rights or placer rights referred to under Pars.1 and 2 unless he pays war indemnity special tax imposed on claims for the restitution of lands, buildings, mining rights or placer rights, and pays the amount provided for in Par.3 and pays, if there be the amount to be paid in addition to the amount provided for in Par.3 in accordance with the provisions of Par.4, the equivalent amount, by September 30, 1948.

In Par.6 of the same Article, "the preceding paragraph" shall read "the preceding two paragraphs" and "Par.4" shall read "Par.5."

Article 21.　The Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities (Law No.175 of 1948) shall partially be amended as follows:

In Art.2, Par.1, "80,000 yen" shall read "150,000 yen," "25,000 yen" shall read "50,000 yen" and "50,000 yen" shall read "100,000 yen."

In Arts.8 and 9, "the special corporation tax" shall be deleted.

Article 22.　The Land Ledger Law shall be partially amended as follows:

In Art.11 of the Supplementary Provisions, "1950" shall read "1951."

Article 23.　The Customs Law (Law No.61 of 1899) shall partially be amended as follows:

In Art.3, "Paragraph 3 of Article 83," shall read "Paraghaph 4 of Article 83" , and in Art 18, Par.2, Art.19, Art.21, and Art.39-(5), "police man" shall read "policemen of Government or of public bodies."

Article 74.　A person who has attempted to import or has imported such contraband goods as montioned in Article 11 of the Customs Tariff Law shall be liable to imprisonment not exceeding five years or to a fine not exceeding fifty thousand yen, except that, in case five times the cost price of the goods exceeds fifty thousand yen, the fine shall be not exceeding five times the cost price of the goods.

A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisonment as well as a fine, in case the circumstance of the crime justifies.

Article 75.　Any person who has attempted to evade or who has evaded the payment of Customs duties, shall be liable to a fine cerresponding the five times the amount of the duties which he attempted to evade or which he evaded, except that, in case the goods in connection with the offences was committed are precious stones enumerated in the Import Tariff No.412, Par.2, the offender shall be liable to a fine corresponding in amount to five times the original value of the goods.

Article 75-(2).　In case the circumstance of the crime justifies, a person who has violated the law as mentioned in the preceding Article shall be liable to imprisonment not exceeding five years, or a fine over five times up to ten times the amount of the duties which he attempted to evade or which he evaded, or to imprisonment as well as a fine. In case, however, the goods in connection with which the offence was committed are precious stones enumerated in the proviso of preceding Article, the offender shall be liable to a fine corresponding to the amount over five times up to ten times the original value of the goods.

In case the amount of fine which was imposed according to the previsions of the preceding Article and the preceding paragraph did not amount to twenty yen, the amount of fine shall be twenty yen.

Article 76.　Any person who has attempted to import or export goods or who has imported or exported goads without having obtained permission, shall be liable to imprisonment not exceeding three years or a fine not exceeding thirty thousand yen. But in case the amount of three times the cost price of goods in connection with which the offences was committed, exceeds thirty thousand yen, the offender shall be liable to a fine not exceeding three times the amount corresponding to the cost price of the goods.

A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisenment as well as a fine, in case the circumstance of the crime justifies.

The provisions of the foregoing two paragraphs shall not apply to cases covered by the provisions of Article 74 or 75.

Article 76-(2).　Any person who has transported, stored, received, purchased or dealt in brokerage the goods in connection with which the offences mentioned in Article 74, 75 or 76 were committed, shall be liable to imprisonment not exceeding two years or to a fine not exceeding thirty thousand yen. In case, however, the cost price of the goods in connection with which the offences were committed, exceeds thirty thousand yen, the offender shall be liable to a fine not exceeding the amount corresponding to the cost price of the goods.

A person who has violated the law as mentioned in the preceding paragraph shall be liable to imprisonment as well as a fine, in case the circumstance of the crime justified.

Article 77.　When a ship has violated the provisions of Paragraph 1 of Article 78 of the Customs Law, the master of the ship shall be liable to imprisonment not exceeding three years or to a fine not exceeding thirty thousand yen.

Article 78.　Any person who has informed fraud report to the Government concerning the facts provided in Article 98, shall be liable to imprisonment not exceeding three years or to a fine not exceeding ten thousand yen.

Article 79.　Ship master or overland transporter shall be liable to a fine not exceeding fifty thousand yen in cases as follows:

1.　In case a manifest or way bill not corresponding to the goods has been presented.

2.　In case of infringemeat of the provisions of Article 10, Article 13, Article 18, Paragraph 2, or Articles 19 to 21 inclusive.

3.　In case of infringement of the provisions of Article 39-(4), Paragraph 1, Article 39-(5) or 41.

Article 80.　Any person who has infringed the provisions of Article 39, Paragraph 1 and Article 40 shall be liable to a fine not exceeding fifty thousand yen.

Article 81.　In case of infringement of the provisions of Article 17, the shipmaster shall be liable to a fine not exceeding thirty thousand yen.

Article 81-(2).　Any person who has violated the provisions of Articles 26 to 28 inclusive shall be liable to a fine not exceeding thirty thousand yen.

Article 82.　Any person who has come under one of those enumerated below shall be liable to a fine not exceeding thirty thousand yen:

1.　A person who has infringed the dispositions according to the provisions of Articles 53 to 57 inclusive;

2.　A person who has refused, obstacled or evaded the performance of Customs Service by the Customs Officials according to the provisions of Article 58, Article 84 (including the applying case in Article 101-(2)) and Article 85.

Article 82-(2).　No person who is liable to penalty under Article 77 or Articles 79 to 81-(2) inclusive may plead non guilty on the ground of inadvertency.

Article 82-(3).　When a representative of a legal person or an agent, employee or other person engaged by a legal or natural person has violated the Law, as mentioned in Articles 74, 75, 76-(2), Paragraph 1 or 3 of Article 79 or Article 80 concerning the business or the property of the legal or natural person, the said legal or natural person as well as the person who has actually violatad the Law shall be liable to a fine as provided in the said Articles.

Article 82-(4).　The provisions of the proviso to Paragraph 3 of Article 38, Paragraph 2 of Article 39, Article 40, Article 41, Paragraph 2 of Article 48, Article 63 and Article 66 of the Penal Code shall not apply to a person, who has violated the provisions of this Law except in case of imprisonment provided in Articles 74, 75-(2) to 77 inclusive or concerning a person who has violated the provisions of Article 78 or Article 82.

Article 83.　In case the goods imported or to be importedd in violation of the Law as mentioned in Article 74, Article 75 or Article 76 or the ship used for the said violation is owned of possessed by a person who has violated the Law, the said goods or ship shall be confiscated.

In case persons other than the above mentioned person have acquired the goods or ship mentioned in the foregoing paragraph after the violation and the acquisition is not considered to have been made in good faith the said goods or ship shall be confiscated.

When it is impossible to confiscate in whole or in part the goods or ship which is liable to confiscation by virtue of the provisions of the foregoing two paragraphs the person who has violated the Law shall pay the amount equal to the original cost price of the goods (the amount equal to the value of the ship, in case of ship used for the said violation).

In case the collection, of money is made under the provisions of the foregoing paragraph, the Customs duty on the goods in question shall be imposed upon the person who happened to be its possessor at the time the offence was committed. But in case the goods was lost or destroyed or transferred to a third party before it had come into the prossession of its proprietor, the Customs duty shall be collected from the offender.

The collection of the Customs duty under the provisions of the foregoing paragraph shall be dealt with according to the provisions of the National Tax Collection Law.

In Article 88, "Policemen" and in Article 89 "Policeman" shall both read "Policemen of Government or of public bodies."

In Art.90, Par.2, "or City, Town and Village Office" shall read "City, Town and Village Office, or Police Station or a person (including partnerships, associations and corporations) being thought fit by the Customs Official."

Article 93-(2).　Having finished the investigation of a case of infringement, Custoims official shall report the result of investigation to superintendent. But in case inumerated below, he shall at once institute legal proceedings:

1.　In case the address of suspect of offence is unknown.

2.　In case being in danger of escape of suspect of offence.

3.　In case being in danger of hiding the evidences.

Article 97.　In case the Superintendent of Customs considers it impossible to serve the notification or in case he thinks the offender is not possessed of sufficient means to comply with the requirements of the notification, he shell at once institute legal proceedings against him. The said provisions shall also apply in case the the circumstance justifies imprisonment of the person engaged in such violation.

Article 97-(2).　The running of the statute of limitation is renewed by notification with regard to the application of the provisions prescribed in Article 94.

Article 98.　In case an information given to the Government of the fact concerning the suspicion of offences against Article 74, 75, 76, or 76-(2) has led the Government to determination of the amount of the tax, or to confiscation of articles or collection of the balance of tax, the Government may, as prescribed by Ordinance, give the informer an amount not exceeding 10% of the tax recovered by the determination or of the original cost price of the confiscated article (or of the value of ship, in case of ship used for the violation) or of the balance of the tax instead of the confiscation;provided, the maximum of the reward shall not exceed 100,000 yen.

The provisions of the preceding paragraph (shall not apply in Case the information wich is prescribed in the same paragraph has originated from the fact collected by illegal behaviors or from the fact acquired by an official of public bodies on his bussiness.

In Art.99, "and the harbour limit of Open Ports" shall be deleted and the following paragraph shall be added into the same Article.

The harbour limit of Open Ports shall comply with the Harbour Limit Law.

Article 101-(3).　The Maritime Safety official (he shall be a Maritime Safety official who exercises his authority in accordance with the provisions of the Maritime Safety Board Law) may perform the provention or control of the case of in fringement on this Law in case he is requested by Custom official or in case the Custom official is absent, in the area of the post where Custom House is established or on sea or along the coast where Custom officials are stationed.

Article 101-(4).　In case the public official other than Custom official, discloses a case of infringement on this Law, or arrests a suspected offender against the Custom Regulations, he shall, without delay, transfer the case concerned to the Custom House nearest the point of action.

Article 104.　With regard to the application of the provisions of Article 10, Article 13, Article 14, Articles 16 to 32, inclusive, Article 34 (except when with the permission of the official. concerned money has been deposited as security for the duties), Article 37, Article 38, Paragraph 1 of Article 39, Article 39-(4) to Article 41 inclusive, Article 45, Article 56, and Articles 99 to 101 inclusive, the areas outside of Honshu, Hokkaido, shikoku, Kyushu and their adjacent islands which may be prescribed by Ordinance shall, for the time being, be treated as foreign territory.

In the Annexed Table, the column concerning the harbour limit shall be deleted

Article 24.　The Law concerning the Designation of Yokosuka and Others as Open Ports (Law No.192 of 1947) shall partially be amended as follows:

In the text of this Article "And the harbour limit of Open Ports" shall be deleted, and the following paragraph shall be added to the text.

The harbour limit of Open Ports shall comply with the provisions of the Harbour Limit Law.

Following paragraph shall be added to the Supplementary Provisions;

With regard to the application of the provisions of this Law, the areas outside of Honshu, Hokkaido, Shikoku, Kyushu and their adjacent islands which may be prescribed by ordinance shall, for the time being, be treated as foreign territory.

In the Annexed Table, the Column concerning the harbour limit shall be deleted.

Article 25.　The Agricultural Cooperative Law (Law No.132 of 1947) shall be partially amended as follows:

Art.4, Par.1 shall be amended as follows:

With regard to the amount corresponding to the dividend of surplus distributed by the association in accordance with the rate of the quantily of the enterprises utilized by the membership, the association shall be free from any tax.

In Art.13, Par.2 "cooperative association with capital stock" shall read "the cooperative which shall invest pursuant to the provisions of the preceding paragraph (hereinafter called the Cooperative association with capital stock)."

Article 26.　The Industrial Cooperative Law (Law No.34 of 1900) shall be partially amended as follows:

In Art.6, "income tax, corporation tax, business profit tax, and" shall be deleted.

Article 27.　The House Lender's Association Law (Law No.47 of 1941) shall be partially amended as follows:

In Art.9, Par.1, "income tax, corporation tax and" shall be deleted.

Article 28,　The Urban District Credit Association Law (Law No.49 of 1943) shall be partially amended as follows:

In Art.3 "income tax, corporation tax, and" shall be deleted.

Article 29.　The Fisheries Body Law (Law No.47 of 1941) shall be partially amended as follows:

Art.48.　The fishery cooperatives shall be free from the business tax of the Local Tax Law.

The income and corporation taxes shall not be imposed on the fisheries cooperatives which do not require members to invest in.

Article 30.　The Forestry Association Law (Law No.35 of 1946) shall be partially amended as follows:

In Art.8, Par.2, "income tax, corporation tax, and" shall be deleted.

Article 31.　The Silk Indstry Law (Law No.47 of 1911) shall be partially amended as follows:

In Art.38, Par.2, "Special Corporation Tax Law" shall read "Corporation Tax Law" and "surplus money" shall read "normal income of every business year."

Art.43.　The business tax pursuant to the Local Tax Law shall not be imposed upon silk cooperatives and silk industry associations.

The income and corporation taxes shall not be imposed upon the silk industry associations which do not require members to invest in.

Article 32.　The Agricultural and Forestry Central Bank Law (Law No.42 of 1923) shall be partially amended as follows:

In Art.8, Par.1, "income tax, corporation tax, and" shall be deleted.

Article 33,　The Law concerning the Central Bank for Commercial and Industrial Cooperatives (Law No.14 of 1936) shall be partially amended as follows:

In Art.22, "income tax, corporation tax, and" shall be deleted.

Article 34.　The Salt Monopoly Law (Law No.11 of 1905) shall be partially amended as follows:

In Art.17-(11), "income tax, corporation tax, and" shall be deleted.

Article 35.　The Housing Cooperative Law (Law No.66 of 1921) shall be partially amended as follows:

Art.6-(2).　The income tax, corporation tax, and the business tax of the Local Tax Law shall not be imposed upon housing cooperatives.

In Art.16, Par.2, "Art.6" shall be added next to "Art.5."

Article 36.　Phe Emigration Cooperatives Law (Law No.25 of 1927) shall be partially amended as follows:

Art.13-(2).　The income tax, corporation tax, and the business tax of the Loal Tax Law shall not be imposed upon emigration cooperatives and federations thereof.

In Art.14, "Art.6" shall be added next to "Art.4, Par.1."

Article 37.　The Rural Debt Consolidation Cooperatives Law (Law No.21 of 1933) shall be partially amended as follows:

Art.6-(2).　The income tax, corporation tax, and the business tax of the Local Tax Law shall not be imposed upon debt consolidation cooperatives.

In Art.24, Par.1, "Art.6" shall be deleted.

Article 38.　The Laws which are mentioned in the following items shall be abolished:

1.　The The Liquor Industry Association Law.(Law No.8 of 1905).

2.　The Special Corporation Tax Law.(Law No.26 of 1940).

3.　Imperial Ordinance concerning the Special Exceptions to the Penal Regulations and Others of the Customs Law under the Imperial Ordinance No.542 of 1946 concerning the Orders issued in consequence of the Acceptance of the Potsdam Declaration (Imperial Ordinance No.277 of 1946).

Supplementary Provisions:

Article 39.　The present Law shall come into force as from the day of its promulgation;provided, that the provisions of Art.11, Pars.1 and 2 of the Special Taxation Measures Law shall apply as from Dec.1, 1947, in regard to the sugar imposed on and after Dec.1, 1947 (excluding the sugar distributed to the benefit of children solely or partly dependent upon cow's milk or for the purposes of manufacturing children food during said date and Feb.16, 1948), and the revised provisions of Art.17, Par.1 of the Bourse Tax Law shall apply as from the enforcement date (May 7, 1948) of the Law concerning the Amendment to the Securities and Exchange (Law No.25 of 1948), the revised provisions of Arts.2-8 inclusive and of supplementary provisions of the said Law shall come into fore as from the day provided for by Cabinet Order, and Art.99 of the Customs Duty Law and the revised provisions of the Annexed Table of the said Law as well as the revised provisions of the Law concerning the Designation of Yokosuka and others as Open Ports shall come into force as from the enforcement date of the Harbour Limit Law.

Article 40.　The revised provisions of the Annexed Tables II and IV of the Income Tax Law shall apply to the tax on allowances given on or after June 15, 1948.

Annexed Tables II and IV of the old Income Tax Lawshall still prevail in regard to the withholding of the income tax on allowances (excluding bonus and compensations having the same nature of bonus) paid on or before June 14, 1948.

In respect to such reserved surplus as is referred to under Art.9-(2) of the Special Corporation Law distributed before the enforcement date of the present Law, in the way of appropriation into share payment, Art.9, Par.1, Item 3 of the old Income Tax Law shall still prevail.

In respect to the amount of margin profits (amount of redemption less amount of issue arising out of the retirement of public bonds and corporate debentures)(including the debentures issued by a juridical person other than companies, as established by virtue of special Laws or ordinances, statutes) obtained or obtainable before the enforcement of the present Law, Art.5-(2) of the Supplementary Provisions of the old Income Tax Law shall still prevail.

Besides the provisions of the preceding four paragraphs, the provisions of the revised Income Tax Law (excluding the provisions of Art.17, Art.18, Art.53, Par.2, Art.54, Par.2 and Art.56, Par.2, the provisions concerning withholding in Art.57, and provisions of Art.53, Par.2, and Art.54, Par.2, Art.56, Par.2, Art.57. Pars.2 to 5 inclusive as applied by virtue of Art.5, Par.3 of the Supplementary Provisions, and the provisions concerning penalties and the provisions of the Annexed Table III) shall apply to the income tax for and after 1948.

Article 41.　The provisions in the Corporation Tax Law revised by virtue of the present Law (excluding penal provisions) shall apply as from the business accounting period ending on or after Apr.1, 1948, and in respect to the corporation tax imposable upon the normal income and the excess income, and as from the income at liquidation arising out of the dissolution or the amalgamation made on or after the said date in respect to the corporation tax imposable upon the income at liquidation; provided that, in respect to the additional tax or the penalty tax to be added pursuant to the provisions of Art.42 or 43 of the Corporation Tax Law, for such business accounting period which is deemed to be one business accounting period by virtue of the provisions of Art.21, Par.1 of the said Law and which ended on or before March 31, 1948, the old Law shall still prevail.

In respect to the corporation tax as imposable upon the normal income, excess income and the capital in each accounting period ending on or before Mar.31, 1948, and upon the income at liquidation arising out of the dissolution or amalgamation made on or before the said date, the old Law shall still prevail.

The special corporation tax paid or to be paid in the accounting period ending on or after April.1, 1948 by a corporation enumerated under Art.9, Par.5 of the Corporation Tax Law shall be deemed the corporation tax for purposes of the application of the provisions of Art.9, Par.2 or Art.16, Par.2 of the Special Corporation Tax Law.

Article 42.　In respect to the securities transfer tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail, excluding the revised provisions of Art.13-(2), Art.13-(3), Art.21 Par.2, Art.22 Par.1 and Art.24 of the Securities Transfer Tax Law.

Article 43.　For a taxpayer who is already granted a permit for referred payment before the enforcement of the present Law, the revised provisions of Art.58 of the Estate Tax Law and of Art.3, Par.1, proviso, No.5 and Art.3, Par.2 of the Supplementary Provisions of the same Law (excluding the part in Art.3, Par.2 of the Supplementary Provisions whereby Art.51, Par.3 of the same Law is invoked) shall apply firstly to the instalment to be paid at the instament period next to the instalment period coming immediately after the enforcement of the present Law;for a person who is to be granted the permit after the enforcement of the present Law, the application shall be made to the payment of first instalment.

The old Law shall still prevail in regard to the estate tax on the inheritance taking place before the enforcement of the present Law and in regard to the gift tax for 1947, with the excetions of the preceding paragraph and the revised provisions in Art.51, Pars.1-3 inclusive (including the same provisions invoked under Par.4 of Art.51 and under Art.3, Par.2 of the Supplementary Provisions of the same Law), Art.71, Par.1 and Art.72 of the Estate Tax Law, and in Art.3, Par.1 proviso, Nos.3 and 4 of the Supplementary Provisions of the Estate Tax Law.

Article 44.　In respect to the travelling tax imposed or to have been imposed before the enforcement of the revised provisions of Arts.2, 8 inclusive of the Travelling Tax Law and of the supplementary provisions of the said Law, the old Law shall still prevail, excluding the revised provisions of Art.11-(2), Art.11-(3), Art.13, Par.1 and Art.14 of the Travelling Tax.

Article 45.　In respect to the liquor tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

Members of liquor brewers'association who have insured payment of liquor tax at the time of the enforcement of the present Law shall be liable to insure jointly payment of liquor tax to be paid before the enforcement of the present Law.

In case where, at the time of the enforcement of the present Law, a brewer or a seller of liquor possesses 4 to or more in total of every kind of liquor at the place other than brewery or bonded area, and in case where, even if liquor possessed are less than 4 to, a person who is engaged in the business for selling liquor as drinks in bar, restaurant or other place of his business, possesses in total 2 to or more of liquor which he possesses for the purpose of his business or on which liquor tax has been imposed pursuant to the provisions of Art.27-(5) of the Liquor Tax Law before revision, the place shall be deemed as brewery and the possessor as brewer, and liquor tax shall be imposed upon the liquor he possesses. In this case the liquor mentioned above shall be deemed to have been carried out of the brewery on the day of the enforcement of the present Law, and the difference between the amount of tax computed pursuant to the provisions of Art.27 or Art.27-(2) of the revised Liquor Tax Law and the amount computed pursuant to the old provisions shall be collected as tax, if the amount to be collected is not exceeding 10,000 yen, by Aug.31, 1948, and if it exceeds 10,000 yen, by the end of each month dividing it into an equal amount corresponding to each month in accordance with the following classification:

more than 10,000 yen:　Aug. and Sept.1948

more than 50,000 yen:　from Aug. to Oct. ditto

more than 100,000 yen:　from Aug. to Nov. ditto

If a brewer or seller referred to in the preceding paragraph is engaged in the business for selling liquor in bar, restaurant or other places of his business, the difference between the amount of tax computed pursuant to the provisions of Art.27-(4) of the revised Liquor Tax Law and the amount computed pursuant to the provisions of the same Article before revision shall be added to the amount of tax refered to in the preceding paragraph or deducted from the amount of liquor tax referred to in the preceding paragraph, in respect to the liquor possessed for the purpose of his business.

In case the seller referred to under Par.3 (excluding the seller referred to in the preceding paragraph) possesses liquor upon which liquor tax has been imposed pursuant to the provisions of Art.27-(5) of the Liquor Tax Law before revision, in respect to the liquor which is possessed by him and upon which liquor tax was imposed pursuant to Art.27-(5) of the Liquor Tax before revision, the difference between the amount of tax computed pursuant to Art.27 of the revised Liquor Tax Law and the amount computed pursuant to the provisions of the same Article before revision shall be added to the amount of liquor tax of Par.3. or deducted from the amount of liquor tax of Par.3.

The brewer or seller referred ro in Par.3 shall declare to the government within 1 month after the enforcement of the present Law the kind and class of the liquor he possesses and, according to the difference of the alcoholic content, its quantity, price and storing place and, if the case comes under Par.4 or Par.5, that matter.

For the liquor which exist in brewery at the time of the enforcement of the present Law and was returned or carried in, liquor tax shall, notwithstanding the previsions of Art.38, Par.1 of the Liquor Tax Law, be collected at the time they have been carried out. In this case the amount of tax shall be that of the latter part of Par.3.

Article 46.　In respect to the Soft Drinks Tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

A person who presently obtains permission to manufacture the soft drinks pursuant to the previsions of Art.3 of the Soft Drinks Tax Law before revision, at the time of enforcement of the present Law, shall be deemed to have informed pursuont to the provisions of Art.10-(2) of the revised Soft Drinks Tax Law on the date of the enforcement of the present Law.

In case a person possesses on the date of the enforcement of the present Law, at the place other than the manufactory, more ore than 1 koku of the soft drinks including Class 1 and Class 2, the place and the possessor shall be deemed as the manufactory and the manufacturer and upon whom the Soft Drinks Tax shall be imposed, In this case, the soft drinks shall be deemed to have been carried out of the manufactory on the date of the enforcement of the present Law and the tax shall be collected, the amount of which shall be what is computed at the rate of 1,400 yen per 1 koku in respect to Class 1 soft drinkt and of 2,600 yen per 1 koku in respoct to Class 2 soft drinks, by Aug.31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordance with the following classification:

more than 5,000 yen:　in Aug. and Sept.1948

more than 10,000 yen:　from Aug. to Oct. ditto

more than 50,000 yen:　from Aug. to Nov. ditto

more than 100,000 yen:　from Aug. to Dec. ditto

The possessor of the soft drinks as referred to under the preceding paragraph shall inform the Government of the kind, quantity and the storage of the possessed soft drinks within one month after the enforcement of the present Law.

Article 47.　In respect to the sugar excise imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

With regard to sugar (excluding sugar of Clase 3), treacle or sugar water in which sugar, treacle or sugar water liable to excise according to the tax rate as prescribed in Art.3 of the old Sugar Excise Law is used as material and which is to be taken delivery from the place of manufactory after the enforcement of the present Law, the excise shall, notwithstanding the provisions of Art.12 of the same Law, be collected. In this case, the tax liabilities shall be the difference of the amounts computed pursuant to the tax rate of Art.3 of the same Law after and before the revision.

With regard to sugar of Class 3 in which sugar of Class 2 B liable to exise according to the tax rate as prescribed in Art.3 of the old Sugar Excise Law is used as material, and which is to be taken delivery from the place of manufactory after the enforeement of the present Law, the tax rate shall, notwithstanding the provisions of Art.3 of the Sugar Excise Law after the revision, be 1,825 Yen per 100 kin in respect to the crystallized sugar and 1,820 yen per 100 kin in respect to the other sugar.

In case the same person possesses more than 200 kin of sugar, treacle of sugar water regardless of its kind at the place other than manufactory or bonded area at the time of enforcement of the present Law, he shall be deemed to have taken delivery of it from the manufactory on the date of enforcement of the present Law and shall be liable to the excise. In this case, tax liabilitie shall be the difference of the amounts computed pursuant to the tax rate of Art.3 of the Sugar Excise Law after and before the revision (in respect to sugar of Class 3, tax liabilities shall be the amount to be computed at the rate of 1,500 yen per 100 kin regarding the crystallized sugar and at the rate of 1,460 yen per 100 kin regarding other sugar) and the excise shall be collected by August 31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordance with the following classification.

more than 5,000 yen:　in Aug. and Sept.1948

more than 10,000 yen:　from Aug. to Oct. ditto

more than 50,000 yen:　from Aug. to Nov. ditto

more than 100,000 yen:　from Aug. to Dec. ditto

The possessor of the sugar, treacle or sugar water as referred to under the preceding paragraph shall inform the Government of the kind, quantity and the place of storage within one month after the enforcement of the present Law.

Article 48.　In respect to the commodity tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

With regard to the grant applicable to the cake, sweet or fruit-juice and commodities of the similar nature which have been exported within one month after the date of the enforcement of the present Law, in accordance with the provisions of Art.14 of the Commodity Tax, the old Law shall still prevail.

In case the manufacturer or seller of match or candy, grape sugar or malt-sugar or the manufacturer or seller of commodity consisting of the items mentioned above possesses not less than 500,000 pieces of match or not less than 200 kin of candy, grape sugar or malt-sugar at the place other than manufactory or bonded area at the time of enforcement of the present Law, the place and the possessor shall be deemed as the manufactory and the manufacturer respectively and the commodity tax shall be imposable. In this case, he shall be deemed to have carried the commodities out of the manufactory on the date of enforcement of the present Law and the tax liabilities shall be the difference of the amounts to be computed in accordance with the tax rate of Art.2, Par.1 of the Commodity Tax Law after and before the revision and the tax shall be collected by August 31, 1948 in case the amount of tax is not more than 5,000 yen and by the end of each month in case the amount of tax is more than 5,000 yen, dividing it into an equal amount corresponding to each month in accordanec with the following classification:

more than 5,000 yen:　in August and September 1948

more than 10,000 yen:　from August to October ditto

more than 50,000 yen:　from August to November ditto

more than 100,000 yen:　from August to December ditto

The manufacturer or seller as prescribed in the preceding paragraph shall inform the Government of the quantity and the place of storage of each of the possessed commodities within one month after the enforcement of the present Law.

Article 49.　In respect to the playing-set tax imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

A person who has been licensed making or sale of playing-cards or mahjongs as referred to under the provisions of Art.1 of the Playing-set Tax Law before revision shall be deemed to have declared on the date of the enforcement of the present Law persuant to the provisions of Art.7-(2) of the revised vised Playing-set Tax Law.

In regard to the playing-cards or mahjongs which a maker or a seller of playing-cards or mahjongs possesses at the time of the enforcement of the present Law, the maker or seller shall pay the playing-set tax, the amount of tax being the difference between the amount of tax pursuant to the provisions of Art.4 of the Commodity Tax Law after and before the revision.

Article 50.　In Art.67 of the Tobacco Monopoly Law (Law No.14 of 1904), Art.38 of the Salt Monopoly Law (Law No.11 of 1905), Art.23 of the Grude Camphor&Camphored Oil Monopoly Law (Law No.8 of 1905) and Art.40 of the Alcohol Monopoly Law (Law No.32 of 1937), the Indirect National Tax Penalty Law "shall read" the Anti-National Tax Evasion Law (excluding the provisions of Art.12-(2), Art.19, Par.2 and Art.22 of the same Law)."

Excluding those which are provided for under the preceding paragraph "the Indirect National Tax Penalty Law" referred to under other Laws shall read "the Anti-National Tax Evasion Law."

Article 51.　The revised provisions of Art.5-(2) of the Special Taxation Measures Law shall apply as from the accounting period ending on or after Apr.1, 1948 in respect to the corporation tax imposable upon the excess income of each accounting period of a corporation.

In respect to the sugar excise on the sugar of Class 2 or 3 referred to under Art.3, Item 1 of the said Law which was delivered out of factories or bonded area before the enforcement of the present Law pursuant to the provisions of Art.5, Par.1 of the said Law, and which have been exported within three months after the enforcement of the present Law, the old Law shall still prevail for purposes of the exemption from the sugar excise as is set forth under the provisions of Art.5 of the Sugar Excise Law.

In case cake, sweets, fruits syrup and other commodities of similar nature made, before the enforcement of this Law, from the sugar of Class 2 of Art.3, Item 1 of the Sugar Excise, Law which had been delivered out of factories or bonded area pursuant to the provisions of Art.11, Par.1, Item 3 of the said Law, have been exported within three months after the enforcement of this Law, the exemption from the sugar excise referred to under the provisions of Art.11 of the said Law, on the above said sugar shall be made by virtue of the old Law.

In respect to the sugar excise exemption made pursuant to the provisions of Art.11 of the sugar Excise Law, on the sugar referred to under Art.3, Item 1, Class 2 of the said Law which had been received from factories or bonded area pursuant to the provisions of Art.11, Par.1, Item 1 or 3 of the said Law before the enforcement of this law and which have been used for purposes of manufacturing sugar, fruits syrup, sugar water or condensed milk within three months after the enforcement of this Law, the old Law shall be still prevail, excluding the case coming under the preceding paragraph.

In respect to the delivery of subsidies made pursuant to the provisions of Art.12-(2) of the Sugar Excise Law in the case where condensed milk is produced within three months after the enforcement of this Law from the Class B sugar referred to under Art.3, Item 1 of the Sugar Excise Law on which the sugar excise has been imposed, and which has been received from factories or bonded area on or before Feb.16, 1948, or in the case where cake, sweets, fruits syrup or other commodities of similar nature made from the sugar of Class B of Art.3, Item 1 of the said Law on which the sugar excise has been imposed and which has been received from factories or bonded area on or before Feb.16, 1948, have been exported within three months after the enforcement of this Law, the old Law shall still prevail.

Article 52.　In case a demand note for national tax has been issued before the enforcement of the present Law, the old Law shall still prevail in respect to the demand charge and the arrears.

Article 53.　In respect to the computation of the fraction of receipts or refunds of the national taxes for which the notice of payment has been issued or which has been paid, before the enforcement of the present Law, the old Law shall still prevail.

In respect to the computation of the fraction of receipts and refunds of the non war damaged house tax and non war suffereres tax as referred to the Non War Sufferers Special Tax Law (the Law No.143 of 1947), the old Law shall still prevail.

Article 54.　The revised provisions of Art.60, Par.2 of the War Indemnity Special Measures Law shall apply as from Oct.30, 1946.

Article 55.　The provisions of Art.2 of the Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities revised by virtue of the present Law shall apply as from the income tax for 1948.

In respect to the special corporation tax on the surplus of each accounting period ending on or before Mar.31, 1948, or on the surplus at liquidation arising out of the dissolution or amalgamation made on or before said date, of a corporation enumerated under Art.2 of the old Special Corporation Tax Law, the same manner as the cases of Arts.8 and 9 of the old Law concerning the Reduction, Exemption and Postponement of Collection of Taxes and others for Sufferers from Calamities shall still prevail.

Article 56.　In respect to associations or the federation thereof which have been created by virtue of the Liquor Producers'Association Law and which are existing on the enforcement of the present Law, the Liquor Producers'Association Law shall still prevail after the enforcement of the present Law.

The associations or the federation thereof as referred to under the preceding paragraph which are existing on the date when one month has been elapsed after the enforcement date of the present Law (excluding those which are in liquidation and are the closed institutions referred to under the provisions of Art.1 of the Closed Institutions Ordinance (Imperial Ordinance No.74 of 1947) shall be dissoluved on the said date.

Article 57.　The old Law shall prevail as to the income tax due on the income prescribed in Art.9, Par.1, Items 1-3 of the Income Tax Law to such corporation as are referred to under Art.2 of the old Special Corporation Tax Law (excluding the interests on such public bonds, debentures which are uninscribed or dividends on stocks which are uninscribed) which is payable before the enforcement of the present law.

The old law shall prevail as to the special corporation tax due on the surplus money of business year finished on or before March 31, 1948, and the surplus money at liquidation arising out of a dissolution of amalgamation taking place on or before the said date of the corporations of the preceding paragraph.

In respect to the city, town or village agricultural associations, the To, Do, Fu, or Ken agricultural association, and the National agricultural association, the Special Corporation Tax Law shall still preveil even after the enforcement of the present Law.

Article 58.　With regards to the application of the penal regulations against the violation of the Ordinance concerning the Special Exceptions to the Penal Regulations and Others of the Customs Law under Imperial Ordinance No.542 of 1945 concerning the orders to be issued in consequence of the acceptance of Potsdam Declaration, which is done before the enforcement of this Law, and to the dispositions, procedures and other actions executed by virtue of the provisions of the said Ordinance before the enforcement of this Law, the said Ordinance shall still be valid.

Article 59.　As to the registration tax, bourse tax and stamp duty, imposed or to have been imposable before the enforcement of the present Law, the old Law shall still prevail.

Article 60.　As to the application of penalties against the facts made before the abolishment or revision of laws enumerated in the present Law, the old Law shall still prevail.

Prime Minister　ASHIDA Hitoshi

Minister of Finance　KITAMURA Tokutaro

ダウンロード