Article 1. In case the competent Minister makes an assignment of goods under the provisions of the Order in accordance with the Law concerning Temporary Adiustment of Supply and Demand of Commodities (Law No, 32 of 1946)(hereinafter referred to as the Assignment Regulations), he may collect, as prescribed by an order, application commission and assignment fee from an applicant for assignment of goods and a person who has got it.
２ 前項の申請手数料及び割当料は、これを一般会計の所属とする。
The application commission and assignment fee referred to in the preceding paragraph shall belong to the General Account.
３ 第一項の申請手数料及び割当料の金額は、次に定めるところによる。
Amounts of the application commission and assignment fee mentioned in Paragraph 1 shall be prescribed as follows:
2. Assignment fee: Amount equivalent to 1% of the amount of the official price (in case the transfer price is lower than the official price or there is no official price, transfer price) of the assigned goods multiplied by the assigned quantity (in case goods corresponding to a part of the assinged quantity are transferred, the quantity of the part), in case a person who has got an assignment of goods takes over the goods concerned (in case the amount has an odd less than 1 yen, the amount excluding the odd).
The application commission and assignment fee mentioned in Paragraph 1 shall be paid by means of putting a revenue stamp on the written application or such official document relating to the assignment as the assignment certificate and the like issued under the Assignment Regulations (hereinafter referred to as the assignment official document).
Article 2. A person who transfers goods to a person who has got an assignment of the goods shall ascertain that the revenue stamp put on the assignment official document under the provisions of Paragraph 4 of the preceding Article corresponds with the amount of the assignment fee and then seal the stamp.
Article 3. In case the competent Minister collects the application commission as prescribed by an order under the provisions of Article 1, Paragraph 1, and if an applicant for assignment submits to an executive agency a written application without the revenue stamp regardless of the provisions of Paragraph 4 of the said Article, the executive agency concerned shall not receive it.
Article 4. In case the competent Minister collects the assignment fee as prescribed by an order under the provisions of Article 1, Paragraph 1, and if a person who has got an assignment does not put the revenue stamp on the assignment official document regardless of the provisions of Paragraph 4 of the said Article, the assignment official document concerned shall be invalid.
In case a person who transfers goods transfers the assigned goods to a person who has got the assignment, and if the former does not seal the stamp put on the assignment official document, regardless of the provisions of Article 2, the assignment official document concerned shall be invalid in subsequent transactions.
Article 5. In the case mentioned in Paragraph 1 of the preceding Article, a person who has not paid the assignment fee in violation of the order concerned shall be punished with a fine less than 10,000 yen.
In the case mentioned in the preceding paragraph, the amount of the assignment fee not paid shall be at once collected in accordance with the practice under the State Tax Collection Law (Law No.21, 1897), provided, that its priority shall be next in order to the state tax.
第六條 第二條の規定に違反した者は、割当公文書一通ごとに、これを五百円以下の罰金に処する。
Article 6. A person who has violated the provisions of Article 2 shall be punished with a fine not exceeding 500 yen per assignment official document.
Article 7. In case a representative of a legal person or an agent, an employee or other worker of a legal person or a person acts in violation as mentioned in the preceding two Articles with respect to a business of the legal person or the person, the legal person or the person as well as the acting person shall be punished with a fine said in the Article concerned.
附 則
Supplementary Provision:
この法律は、公布の日から、これを施行する。
This law shall come into force as from the day of its promulgation.