In Art.12-(3), "condensed milk or" shall read "condensed milk or food for child care or" and "manufacturers of condensed milk" shall read "manufacturers of condensed milk or food for child care."
第二條 物品税法（昭和十五年法律第四十号）の一部を次のように改正する。
Article 2. Part of the Commodity Tax Law (Law No.40 of 1940) shall be amended as follows:
第二條第一項中「一万二千円」を「六千円」に改める。
In Art.2 Par.1, "12,000 yen" shall read "6,000 yen."
第三條 租税特別措置法（昭和二十一年法律第十五号）の一部を次のように改正する。
Article 3. Part of the Special Taxation Measures Law (Law No.15 of 1946) shall be amended as follows:
第一條中「、砂糖消費税」を削る。
In Art.1, "sugar excise" shall be deleted.
第十一條を次のように改める。
Art.11 shall be amended as follows:
第十一條 削除
Art.11 Deleted.
附 則
Supplementary Provisions:
１ この法律は、公布の日から施行する。
1. The present Law shall come into force as from the day of its promulgation.
3. In case a person possesses at the time of the enforcement of this Law, sugar imported from the areas regarded as foreign countries in accordance with the provision of Art.104 of the Customs Law (Law No.61 of 1899) after December 1, 1947 (excluding one rationed for purposes of annex to artificial or mixed milk for children to be nourished or of manufacture of food for child care during the period from December 1, 1947 to February 16, 1948) or sugar, mollases or sugar water manufactured using the abovementioned sugar as material (hereinafter to be referred to as imported sugar, etc.), the total amount of which exceeds 200 "kin" in every kind at the place other than manufactory or bonded area, he shall be deemed to have taken delivery of them from the manufactory on the enforcement date of this Law, and the sugar excise shall be imposed thereupon. In this case, the amount of the tax less than 10,000 yen shall be imposed on January 31, 1949, and the amount of the tax over 10,000 yen, at the end of each month by means of installments in equal amount by the following classification:
税額一万円をこえるとき 昭和二十四年一月及び二月
Over 10,000 yen January and February of 1949
税額五万円をこえるとき 同年一月から三月まで
Over 50,000 yen From January through March of 1949
税額十万円をこえるとき 同年一月から四月まで
Over 100,000 yen From January through April of 1949
4. A person who possesses imported sugar, etc. at any place other than the manufactory or bonded area shall report the kind, quantity and hoarding place of imported sugar, etc. possessed to the competent taxation office within one month after the enforcement date of this Law.
5. In case the imported sugar, etc. are possessed at the place other than the manufactory or bonded areas for the purpose prescribed in Art.5, Par.1 of the Sugar Excise Law or for the use provided for in the provision of Art.11, Par.1 of the same Law, when the chief of the competent taxation office approved it, the said imported sugar, etc., shall be deemed to have been taken delivery of with the approval prescribed in Art.5 or Art.11 of the same Law at the time of receipt of its approval irrespective of the provision of Par.3 of this Article.
6. A person who wants to obtain the approval provided for in the preceding paragraph shall submit an application stating therein to that effect and the kind, quantity and hoarding place of imported sugar, etc., possessed to the competent taxation office within one month after the enforcement date of this Law.
7. The old Law shall still prevail in respect to the sugar and others, imported by the date of the enforcement of the present Law, listed in Art.3 item 1 of the Sugar Excise Law rationed through the Foodstuff Distribution Public Corporation to those who consume them for their daily lives in accordance with the provisions of Foodstuff Control Law (Law No.40 of 1942) irrespective of the amended provision of Art.11 of the Special Taxation Measures Law. The provision of Par.3 of this Article shall not apply to the preceding case.
大藏大臣臨時代理 國務大臣 大屋晋三
Minister of Finance pro tempore Minister of State OYA Shinzo