Law for Partial Amendments to the Liquor Tax Law and Others
法令番号: 法律第43号
公布年月日: 昭和24年4月30日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Liquor Tax Law and Others.
Signed:HIROHITO, Seal of the Emperor
This thirtieth day of the fourth month of the twenty-fourth year of Showa (April 30, 1949)
Prime Minister　YOSHIDA Shigeru
Law No.43
Law for Partial Amendments to the Liquor Tar Law and Others
Article 1.　Partial Amendments to the Liquor Tax Law
Article 2.　Partial Amendments to the Soft Drinks Tax Law
Article 3.　Partial Amendments to the Commodity Tax Law
Article 4.　Partial Amendments to the Transaction Tax Law
Article 5.　Partial Amendments to the Special Taxation Measures Law
Article 6.　Partial Amendments to the Law concerning the Special Instances of the Filing of the April Provisional Return and of First Quarter Period for Payment of the Income Tax for 1949
Supplementary Provisions
Law for Partial Amendments to the Liquor Tax Law and Others
Article 1.　A part of the Liquors Tax Law (Law No.35 of 1940) shall be amended as follows:
In Art.8, Par.2, "the same shall apply to liquor made by alcohol or" shochu "adding to" mirin "as may be provided for by Ordinance" shall be added next to "shall be deemed as" mirin"".
The following one paragraph shall be added next to Art.11:
Liquor made by alcohol or "shochu" adding to fruit wine according to the provisions of Ordinance shall be deemed as fruit wine.
In Art.18, item 4, "or sell" shall be added next to "for license to manufacture" .
In Art.21, "A person who succeeds to the business of" shall read "Inheritor who has been carrying on the manufacturing and selling business of liquors continuously in case inheritance has begun to a person who engages in the business of" .
Art.27, Par.1 shall be amended as follows:
Tax rate of liquors tax shall be as follows:
1.　Refined "sake"
Special class　35,400 yen Per 1 koku　
1st class　25,700 ,, ,,　
2nd class　18,000 ,, ,,　
2.　Imitation "sake"
1st&2nd class　17,700 ,, ,,　
3.　Unrefined "sake"　25,000 ,, ,,　
4.　White "sake"　65,000 ,, ,,　
5.　"Mirin"
Class A　18,300 ,, ,,　
Class B　22,200 ,, ,,　
6.　"Shochu"
Class A　13,920 ,, ,,　
(696 yen is added for each 1°of alcohol exceeding 20°)
Class B　13,120 ,, ,,　
(656 yen is added for each 1°of alcohol exceeding 20°)
7.　Beer　12,600 ,, ,,　
8.　Fruit wine　12,000 ,, ,,　
9.　Miscellaneous liquors
1st class
group A　180,000 ,, ,,　
group B　163,000 ,, ,,　
2nd class　32,000 ,, ,,　
(1,920 yen is added for each 1°of alcohol exceeding 20°)
3rd class　22,000 ,, ,,　
(1,320 yen is added for each 1°of alcohol exceeding 20°)
4th class　17,000 ,, ,,　
In Par.2 of the same Article, "alcohol of more quantity than specified by Ordinance and loss than 50°" shall read "alcohol of more quantity than specified by Ordinance" ;and "and 27-(2)" shall be deleted.
Par.3 of the same Article shall be deleted.
In Par.4 of the same Article, "groups and classification" shall be added next to "classes" .
Art.27-(2) shall be amended as follows:
Article 27-(2).　With regard to liquors other than liquors as distributed in accordance with the Temporary Demand and Supply Adjustment Law which are to be sold by the sellers of liquors designated by the Government (hereinafter shall be called the designated sellers) and the same liquors which are to be sold by the manufacturer of the liquors to the person other than the designated sellers (excluding the manufacturer) as well as the liquors to be received from a bonded area, the following liquor tax shall be imposed in addition to the liquor tax prescribed in Art.27:
1.　Refined "sake"
Special class　49,400 yen Per 1 koku　
1st class　39,000 ,, ,,　
2nd class　24,200 ,, ,,　
2.　Imitation "sake"
1st class　26,900 ,, ,,　
2nd class　17,300 ,, ,,　
3.　"Mirin"
Class A　43,900 ,, ,,　
Class B　9,500 ,, ,,　
4.　"Shochu"
Class A&B　6,640 ,, ,,　
(332 yen is added for each 1°of alcohol exceeding 20°)
5.　Beer　13,500 ,, ,,　
6.　Miscellaneous liquors
1st class
group A　45,000 ,, ,,　
group B　35,000 ,, ,,　
2nd&3rd class
Liquor with alcoholic contents not exceeding 20°
21,000 ,, ,,　
Liquor with alcoholic contents exceeding 20°
34,000 ,, ,,　
4th class
Liquor with alcoholic contents not exceeding 10°
5,400 ,, ,,　
Liquor with alcoholic contents exceeding 10°
8,000 ,, ,,　
Art.27-(4) and Art.27-(5) shall be deleted.
Art.33 shall be amended as follows:
Article 33.　The liquor tax referred to in Art.27 shall be collected from the manufacturer according to the number of koku of liquors carried out of manufactory;provided that as regards liquors received from a bonded area, the tax seall be collected from the receiver according to the number of koku received.
The liquor tax referred to in Art.27-(2) shall be collected from the designated seller, in respect to the liquors sold by the designated sellers or from the manufactures of liquors in respect to the liquors sold by the manufacturers or from the receivers in respect to the liquors received from the bonded area according to the number of koku of liquors.
Art.34-(2) shall be amended as follows:
Article 34-(2).　In case liquors are not carried into the sale place of the designated seller (hereinafter shall be called the designated sale place) within two months after being carried out to the designated sale place from manufactory, the liquors shall be deemed to have been sold as liquors referred to in Art.27-(2) by the designated seller;provided that this shall not hold good in case it is approved by the Government in respect to the liquors lost in a calamity or owing to other unavoidable circumstances as may be prescribed by Ordinance.
In case the liquors in excess of quantity approved by the Government as household use were used for drinking in the manufactory, the liquors shall be deemed to have been sold as liquors referred to in Art.27-(2) by the manufacturer of the liquors.
The provision of the preceding paragraph shall apply in respect to the case where the liquors were used for drinking in the designated sale place;provided that manufacturer of liquors shall read designated seller.
In case the liquors in excess of quantity approved by the Government as household use were carried out of manufactory to other manufactory or place other than the designated sale place not according to the sale, the liquors shall be deemed to have been sold as liquors referred to in Art.27-(2) by the manufacturer of liquors.
The provision of the preceding paragraph shall apply in respect to the case where the liquors were carried out of the designated sale place to other designated sale place or place other than manufactory not according to the sale;provided that manufacturer of liquors shall read seller of liquors.
In Art.35, Par.1, "groups and classifications," shall be added next to "classes" ;and in the same paragraph and par.3, "(with regard to liquors provided for in Article 27-(2), their quantity and price)" shall be deleted.
Art.35-(2) shall be amended as follows:
Article 35-(2).　The manufacturer or the designated seller of liquors shall, when he sold liquors liable to the liquor tax according to the provisions of Art.27-(2), submit a report to the Government by the 10th of the following month, stating therein the number of koku according to the kinds, classes, groups and classification of liquors sold very month and alcohol contents prescribed by Ordinance;provided that in case licence for manufacture or sale of liquors was annulled or in case sale of liquors was dicontinued, the report shall be submitted at once.
The provisions of paragraph 3 in the preceding Article shall be applied to cases mentioned in the foregoing paragraph.
Art.35-(3) shall be deleted.
In Art.36, Par.2, "proviso to paragraph 1 of Article 35-(2)" shall be deleted.
Art.38, Par.1 shall be amended as follows:
In case liquors which had been carrie out of the manufactory or the designated sale place for the purpose of sale, were carried back to the same manufactory or the designated sale place, or in case they were carried in to the said place from the place other than the manufactory or the designated sale place, the liquor tax equal to the amount of the liquors tax imposed upon the said liquors shall not be further collected when such liquors are carried out of the manufactory or the designated sale place according to the provisions of Ordinance.
In Par.2 of the same Article, "the main clause of" shall be deleted;and the following one paragraph shall be added to the same Article:
In case the liquors taxed in accordance with the provisions of Art.27-(2), which were returned or carried pursuant to par.1, are sold as liquors distributed in accordance with the Temporary Demand and Supply Adjustment Law, an amount equal to the liquor tax imposed pursuant to the provisions of the same Article shall as may be provided for by Ordinance be deducted from the amount of the liquor tax for the month in which the liquors were sold and for the following months.
Art.53 shall be amended as follows:
Article 53.　Besides cases where the present Law permits, liquors, "moto" , "moromi" or "koji" which were manufactured by a person who has not obtained the license may not be owned, transferred or received.
From Art.60 to Art.62 inclusive shall be amended as follows:
Article 60.　A person who has manufactured liquors, "moto" or "moromi" without obtaining license shall be imprisoned not more than five years or fined less than 500,000 yen.
A person who has attempted to commit the crime of the preceding paragraph but not consummated shall be applied to the preceding paragraph.
In case the amount equal to 10 times of the liquor tax on liquors, "moto" or "moromi" which has manufactured by a criminal act referred to in the preceding two paragraphs exceeds 500,000 yen, the fine of the preceding two paragraphs may, in accordance with the circumstances, be more than 500,000 yen but not more than 10 times of the liquor tax.
The liquors, "moto" , "moromi" , raw matrials, by-products, machines, appliances and receptacles connecting with the crime referred to in Par.1 or Par.2 shall, regardless of the owners, be confiscated.
With regard to the liquors mentioned in paragraph 1, the liquor tax shall be collected at once, and "moto" or "moromi" in Par.1 or Par.2 shall be regarded as unrefined "sake" and the liquor tax shall immediately be collected.
Article 61.　A person who comes under each of the following numbers shall be imprisoned not more than five years or fined less than 500,000 yen:
(1)　A person who has failed to file a report provided for in Art.35, Par.1 or Par.2, or Art.35-(2), Par.1 and not paid the liquor tax by the time-limit of tax payment;
(2)　A person who obtained has exemption from the liquor tax or attempted to obtain exemption from the liquor tax by fraud or other dishonest acts;
(3)　Besides cases in the preceding item, a person who has evaded or attempted to evade the liquor tax by fraud or other dishonest acts.
In case the amount equal to 10 times of the liquor tax on liquors connected with the crime of the preceding paragraph exceeds 500,000 yen, the fine of the said paragraph may, in accordance with the circumstances, be more than 500,000 yen but not more than 10 times of the liquor tax.
With regard to the liquors mentioned in par.1, the liquor tax shall be collected at once.
Article 62.　A person who comes under each of the following items shall be imprisoned not more than one year or fined less than 100,000 yen:
(1)　A person who has prepared raw-materials, machines, appliances and receptacles for the purpose of violating the offence referred to in Art.60, Par.1;
(2)　A person who has manufactured "koji" without obtaining license;
(3)　A person who has acted against the provisions of Art.53;
(4)　A person who has carried on the business of selling liquors without obtaining license.
The liquors, "moto" , moromi "," koji", raw-materials, machines, appliances or receptacles connected with the crime of the preceding paragraph shall, regardless of the owners, be confiscated.
In respect to the liquors, "moto" or "moromi" as referred to under Par.1, item 3, the liquor tax on them shall, as in the cases of Art.60, Par.5, immediately be collected from the criminal.
Art.63 shall be deleted;Art.63-(2) shall be Art.63;and Par.2 of the same Article shall be deleted.In par.3 of the same Article, "Par.1" shall read "the preceding paragraph" , and the following one Article shall be added next to the same Article:
Article 63-(2).　A person who has committed the offence as provided for in Art.60, Par.1 or Par.2, Art.61, Par.1, Art.62, Par.1 or Par.1 of the preceding Article may, according to circumstances, be both imprisoned and fined.
In Art.64, Par.1, item 1 and item 2 shall be deleted;in item 4, "Art.35-(2). Par.1" shall read "or Art.35-(2), Par.1" ; "or Art.35-(3), Par.1" shall be deleted;item 3 shall be item 1 and the following items shall be advanced by 2.
Par.2 of the same Article shall be deleted;in Par.3, item 1 and item 8 "shall read" item6 ";in Par.4" item 5 and item 6 "shall read" item 3 and item 4 ";and in Par.5" item 7 "shall read item 5" .
In Art.65, item 5, "Par.1" shall be added next to "Art.58" .
Art.66 shall be amendedd as follows:
Article 66.　A person who has committed the offence as referred to in Art.60, Par.1 or Par.2, Art.61, Par.1 or Art.62, Par.1, shall not be applied to the provisions of proviso to Art.38, Par.3, Art.39, Par.2, Art.40, Art.41, Art.48, Par.2, Art.63 and Art.66 in the Penalty Code;provided that this shall not hold good in respect to an imprisonment in the case where an imprisonment or, both imprisonment and fine are imposed.
In Art.67, "Art.61, Arts.63 to 65 inclusive" shall read "to Arts.63, 64, 65." Article 2. A part of the Soft Drinks Tax Law (Law No.16 of 1916) shall be amended as follows:
In Art.2,　
"5,300yen" shall read "4,500 yen" , "9,500 yea" shall read "8,000yeu" and "3,500 yen" shall read "3,000 yen" .
The following proviso shall be added to Art.3:
Provided that in respect to the soft drinks as received from a bonded area the tax shall be collected from the receiver according to the number of koku received.
The following one item shall be added to Art.5:
(3)　When the soft drinks exist actually in the manufactory in case the manufacturing of the soft drinks is abolished.
The proviso to Par.1 of Art.6 shall be amended as follows:
Provided that in cases coming under item 2 or 3 of the preceding Article the report shall at once be submitted concerning soft drinks carried out or regarded as having been carried out by virtue of the preceding Article.
Paragraph 2 of the same Article shall be Par.3 and the following one paragraph shall be added next to Par.1:
A person who receives the soft drinks from a bonded area shall, at the time of receipt, submit a report to the Government similar to that mentioned in the preceding paragraph.
Art.7 shall be amended as follows:
Article 7.　The soft drinks tax for each month shall be paid by the end of the following month;provided that with regard to soft drinks received from a bonded area the tax shall be paid at the time of receipt.
In case of proviso to Par.1 of the preceding Article, the soft drinks tax shall be collected at once, notwithstanding the principal sentence of the precedingg paragraph.
When a security equal in value to the amount of soft drinks tax was offered as prescribed by Ordinance, excluding the case mentioned in the preceding paragraph, the collection of the soft drinks tax may be postponed for a period of less than one month.
The following one Article shall be added next to Art.7:
Article 7-(2).　In case soft drinks which had been carried out of a manufactory, were carried back to the same manufactory, or in case soft drinks were carried into a manufactory from outside, the soft drinks tax shall not be further collected when such soft drinks are carried out of the manufactory according to the provision of Ordinance.
The following one paragraph shall be added to Art.8:
The Government may, when deemed necessary as to soft drinks mentioned in Par.1, order to offer the security equal in value to the amount of the soft drinks tax according to the provision of Ordinance.
In Art.12, "examine the manufacturers or sellers of the soft drinks," shall be added next to "Taxation official may" and "owned by manufacturers or sellers of the soft drinks" shall read "owned by them" .
The following one Article shall be added before the Supplementary Provisions:
Article 24.　Bonded area in the sense of the present Law shall be bonded area as prescribed in the Customs Law.
Article 3.　A part of the Commodity Tax Law (Law No.40 of 1940) shall be amended as follows:
The following proviso shall be added to Art.1, Par.1, Class 1, No.4:
Provided that those mentioned in No.72 shall be excluded.
In Class 1, No.10 of the same paragraph, "No.41" shall read "No.37" and No.22 of the same class shall be amended as follows:
22.　Record and recording stylus for talking machine.
In Class 1, No.26 of the same paragraph "mineral oil stoves" shall read "liquid fuel stoves" , and No.29 shall be deleted;in No.30 of the same class, "gas instrument" shall read "gas instruments and liquid fuel instruments" , and the same number shall be No.29;No.31 and No.32 of the same class shall be advanced by one;Nos.33 to 35 inclusive of the same class shall be deleted;No.36 of the same class shall be No.32;the following numbers to No.47 of the same class shall be advanced by four and in group D of the same class, the following four numbers shall be added prior to No.48:
44.　Lighting fixtures
45.　Bags, trunks and likes and Kori (basket-trunk)
46.　Ornaments, toy, oradles, ammusement goods, perambulators and parts and accessories thereof
47.　Sporting goods
The following one number shall be added next to Class 1, No.71 of the same paragraph:
72.　Small-sized motor-car for riding, auto-tricycle and auto-bicycle.
No.72 of Par.1, Class 1 shall be No.73;No.73 and No.74 of the same class shall be carried down by one;and No.75 of the same class shall be deleted.
The following one number shall be added next to Class 2, No.4 of the same paragraph:
5.　Green tea
The following one number shall be added next to Art.2, Par.1, Class 2, No.4.
5.　Green tea　50 yen Per 1 kan　
In Par.2 of the same Article, "knitting and its manufactured goods made of nothing but cotton or staple fibre" shall read "knitting and its manufactured goods made of nothing but cotton or staple fibre or other materials provided for by Ordinance" .
The following one paragraph shall be added to Art.6:
In respect to a person who engages in the selling business of goods of Class 1 or Class 2 (excluding the goods as prescribed in Class 1, No.91) and who consigns the manufactures of goods of Class 1 or Class 2 (excluding the goods as prescribed in Class 1, No.91) supplying the materials, services, credit and others, he shall be deemed to be a manufacturer of goods which is manufactured by a consignee, and the said goods shall be deemed to be goods manufactured by consigner.
In Art.7, item 1, "When goods were used for drinking or eating" shall read "When goods were used or consumed" .
In Art.9, Par.1, "goods of Class 1" shall read "goods of Class 1 or Class 2" and Par.2 of the same Article shall be amended as follows:
In case it is difficult to receive the deduction pursuant to the preceding paragraph on the ground of a retailer of goods provided for in Class 1, No.91 or a manufacturer of goods of Class 1 or Class 2 (exincluding the goods as prescribed in Class 1, No.91) has no tax amount to be paid after he has been received the return or carried in the goods in consequ ence of the retail business or the manufacture had been discontinued and or other reason, amount equal to the commodity tax that has been imposed upon the goods which have been returned or carried in may be refunded as may be provided for by Ordinance.
In Art.15 "(including a person who desires to entrust another with the manufacturing of the commodities as referred to under Art.6)" shall be added next to "a person who desires to manufacture the commodities" .
In Art.16, Par.1, "keep the books and" shall be added next to "seller shall" .
Article 4.　A part of the Transaction Tax Law (Law No.108, 1948) shall be amended as follows:
In the table of contents of the Transaction Tax Law, "Chapter III Payment and Declaration" shall read "Chapter III Declaration and Payment" ;Chapter IV shall be deleted;Chapter V shall be Chapter IV and the following shall be advanced by one:
In Art.2, Par.(1), "(excluding pawn-broking)" shall be added next to "6. Money lending business" ; "(excluding cheap-hotel business)" shall be added next to "25. Hotel business" and "35 Beauty shop (excluding barbers)" shall read "35. Deleted" .
In Art.7, item 7, thereinafter the same "shall be added next to" shall in this number mean the staple food as referred to under Art.2 of the Food Control Law (Law No.40 of 1942) ";" (including coupon restaurants) "shall read" (including a person who carries on the coupon restaurants"and item 8 of the same Article shall be amended as follows:
8.　Sale and intermediation of vegetables and marine products.
Item 9 of Art.7 shall be item 15;and the following items shall be carried down by six and the following 6 items shall be added next to item 8 of the same Article:
9.　Manufacture, intermediation and sale of miso, shoyu, milk, processed marine product and other foodstuffs and fuel which are to be distributed pursuant to the Temporary Demand and Supply Adjustment Law (Law No.32 of 1946) and which are to be provided for by Ordinance in particular;
10.　Sale of goods sold by a person who carries on the coupon restaurants and which are to be provided for by Ordinance in particular;
11.　Sale and intermediation of seeds and sapling of the staple foods and vegetables;
12.　Contract for funeral;
13.　Money lending made by association having mutual aid business for its object for the purpose of mutual aid of the member;
14.　Sale of goods made by virtue of the Order based upon the Temporary Demand and Supply Adjustment Law, by member of cooperatives established pursuant to the Law to his affiliated co-operatives and sale of goods, which were distributed by virtue of the Order based upon the Temporary Demand and Supply Adjustment Law, made by co-operatives established pursuant to the Law to the affilicated member.
Arts.10 to 18 inclusive shall be amended as follows:
(Case deemed as receipt of proceeds)
Article 10.　In case counter-value of transactions is settled by running account, offset, substitute repayment or renovation contract, the amount of transactions as referred to in Par.1 of the preceding Article shall be deemed to have been received at the time respectively when the term to be offset (if the term exceeds 6 months, it shall be 6 months) expires, conditions for offset are filled, substitute is received or renovation contract is concluded.
2　In case a person who receives to counter-value draws or accepts the note for the purpose of settlement of counter-value of transactions the amount of transactions as referred to in Par.1 of preceding Article shall be deemed to have been received at the time when the said note were drawn or accepted.
3　In case claim to receive the counter value of transactions has lapsed owing to the mixture, the amount of transactions as referred to in Par.1 of the preceding Article shall be deemed to have been received at the time when the mixture accrued.
(Minimum taxable amount)
Article 11.　In case the amount of transactions for every month prescribed in Art.13, of a business proprietor is not more than 30,000 yen, the transaction tax shall not be imposed.
In case a business proprietor has two or more business places, the amount of the preceding paragraph shall be the total amount of transactions of each business places.
(Tax rate)
Article 12.　The tax-rate of the Transaction Tax shall be 1% of the amount of transactions as referred to in Art.9.
Chapter III Declaration and Payment
(Declaration)
Article 13.　A taxpayer of the transaction tax shall file the return with the Government, stating therein the amount of transactions and of the transaction tax for every month by 10th of the next month.
2　In case a taxpayer of the transaction tax gives up the business, he shall file the return prescribed in the preceding paragraph within 10 days after the date he gave up the business.
3　In case of difficulties in communication or transportation or on account of other unavoidable circumstances, the Government may as prescribed by Ordinance, put off the filing date of return referred to in by the preceding two paragraphs.
4　If there are two or more business places provisions of Par.1 and Par.2 shall apply to each of the business places.
(Revision of return)
Article 14.　In case a person who filed the return as prescribed in the preceding Article found an omission in the amount of transaction and tax as declared after the filling of the return as prescribed in the preceding Article, he shall file the report stating therein the matters to be revised with the Government immediately.
2　The provisions of the preceding paragraph shall apply to the revision of amount of transactions or tax in case a person who was reassessed in respect to the amount of transactions and tax pursuant to Article 19 found an omission in the amount of transactions of tax as reassessed.
(Payment)
Article 15.　A taxpayer of the transaction tax shall pay the transaction tax declared in the return referred to in Article 13, Pars.1 to 4 inclusive simultaneously with the filing of the return pursuant to said paragraphs.
2　In case where the return, in accordance with Par.1 of the preceding Article, or the amount of transactions or tax, in accordance with Par.2 of the said Article, was amended, the transaction tax equal to the increased amount by the revision shall be paid on the day on which the return or the amount of transactions or tax was amended.
3　In case after the time-limit for filing of the return referred to in Art.13 the return was filed stating therein the amount of transactions and tax or the return was amended, the transaction tax stated in the return or equal to the increased amount by the amendment shall be paid on the day of the filing of return.
4　In case a taxpayer fails to pay the transaction tax in full according to the preceding three paragraphs, the Government shall demand the tax payment in accordance with Art.9 of the National Tax Collection Law (Law No.21 of 1905).
Articles 16 to 18 inclusive.　Deleted.
In Art.19, Par.1, "If, in the case where the return prescribed in Art.14 or Art.17 is filed, the amount of transactions or tax declared or revised" shall read "If the amount of transactions or tax stated in the return which was filed at the time of payment of the transaction tax pursuant to Art.15" ;in Par.2 of the same Article, "If, in case no return is filed in spite of the provisions of Art.14 or Art.17" shall read "If, in case no return to be filed at the time of payment of the transaction tax pursuant to Art.15 is filed" and "or the tax already paid differs from what is investigated by the Government" and "(in case there is the tax already paid, the amount thereof shall be reduced)" shall be deleted.
Article 21, Par.2 shall be deleted.
In Art.25, Par.1, "(or, in case, if the provisions of Art.13, Par.3 or Par.4... including in case where it is evoked applicable with necessary modifications by virtue of Art.15, Par.2 or Art.17, Par.2... has been applied, he is liable to return the whole or part of the amount of transactions on which he is deemed to have collected.)" shall be deleted.
In Art.27, Par.1, "is in contravention of the provisions of Art.13, Par.1 or Par.2 or has failed to file the return or of the transaction tax, or" shall read "has failed to file the return or" .
In Art.28, Par.1, "the additional tax as provided for in Art.21, Par.1" shall read "the transaction tax to be paid by virtue of the provisions of Art.15, Par.2 and Par.3" ;Par.2, Par.5 and Par.6 of the same Article shall be deleted;in Par.3 of the same Article, "Par.1" shall read "the preceding paragraph" ;in Par.4 of the same Article, "Par.1 and Par.3" shall read "the preceding two paragraphs" ;in Par.7 of the same Article, "Par.3" shall read "Par.4" ; "(including the case where Par.1 is applied with necessary modifications by virtue of Par.6)" shall be deleted; "Par.3" shall be "Par.2" , "Par.4" shall be "Par.3" , "Par.7" shall be "Par.4" ;and the following one paragraph shall be added next to the same paragraph:
5　The provisions of the preceding four paragraphs shall apply in respect to the case where the Government collects the additional tax referred to under Art.21.
In Art.29, Par.1, "In the case where the preceding six paragraphs are to apply or... Art.21, Par.1" shall read "In the case where the transaction tax are paid by virtue of Art.15, Part.2 or Par.3 or... Art.21" ; "Art.14 Par.1 or Art.17, Par.1" shall read "Art.13" and "Art.14 or Art.17" shall read "Art.14" .
Arts.30 and 31 shall be amended as follows:
Articles 30 and 31.　Deleted.
In Art.32, Par.2 shall be deleted;in Par.3 of the same Article, "Par.1" shall read "the provision of the preceding paragraph" ; "mentioned under Par.1" shall read "mentioned in the preceding paragraph" and the same paragraph shall be Par.2.
Art.33 shall be amended as follows:
Article 33.　Deleted.
Art.35, Par.1, item 3 shall be deleted.
Arts.36 to 38 inclusive shall be amended as follows:
Articles 36 and 37.　Deleted.
(The place of payment)
Article 38.　The place of payment of the transaction tax shall be the business place of the taxpayer (in respect to a trader who has no business place, the place of payment shall be domicile or residence of the taxpayer).
Arts.41 to 43 inclusive shall be amended as follows:
Article 41.　A person who comes under any of the following items shall be imprisoned for not more than five years or fined not exceeding 500,000 yen:
(1)　A person who has failed to pay the transaction tax without the filing of a return referred to in Art.13 or Art.14;
(2)　A person who has tried to evade the transaction tax without the filing of a return referred to in Art.34;
(3)　A person who has evaded or tried to evade the transaction tax by an act of fraud or other unjust means.
2　In case where the amount equal to 20 times of the transaction tax which has failed to pay, evaded or tried to evade by the criminal acts mentioned in the preceding paragraph exceeds 500,000yen, the fine of the preceding paragraph may, according to the circumstances, be imposed not more than the amount equal to 20 times of the said tax more than 500,000 yen.
3　A person who has committed the crime of Par.1 may, in consideration of the circumstances, be both imprisoned and fined.
4　In the case of Par.1, the tax shall at once be collected.
Article 42.　Deleted.
Article 43.　A Person who has failed to file a return pursuant to Art.13 or Art.14, or filed the return stating therein a falsehood with the Government, shall be fined or forfeited not more than 100,000yen.
In Art.44, item 1 shall be deleted;in items 2 of the same Article, "item 3" shall read "item 2" ;in item 3, "Art.32 or Art.33" shall read "Art.32" ;item 2 shall be item 1 and the following items shall be advanced one by one.
In Art.47, "in regard to the case where an imprisonment is to apply in accordance with Art.42" shall read "in regard to an imprisonment in the case where an imprisonment, or both an imprisonment and a fine are imposed" .
In Art.48, "Art.42" , shall be deleted.
Article 5.　A part of the Special Taxation Measures Law (Law No.15 of 1946) shall be amended as follows:
In Art.1, "sugar excise" shall be added next to "registration tax" .
The following one item shall be added to Art.2:
(4)　Interests on the reserve deposits for tax payment in the financial institutions which are used for the payment of taxes and provided for by Ordinance.
In Article 5, the amount corresponding to the five-tenths of it, the excess amount shall, as prescribed by Ordinance ", shall read" the amount deducting the expense for the issue of the said shares from the excess amount has been transferred to the legal reserve or other reserves, the said transferred amount shall, as prescribed by Ordinance".
In Art.5-2, item 1, "by March 31, 1949" shall read "within one year after the date designated" ;in item 2 of the same Article, "by March 31, 1949" shall read "within one year after the date when the instructions or the other dispositions or the authorization has been granted" ;in item 3 of the same Article, "by March 31, 1949" shall read "within one year after the date when the final order or the exercise of the authority has been made" ;in Item 4 of the same Article, "March 31, 1949" shall read "within one year after the date when the approval has been granted" ;and the following item shall be added to the same Article:
(5)　Besides those provided for in the preceding four items, profits arising out of the purchase, the expropriation or the transfer of the said corporation's assets (excluding commodities, manufactured goods, raw materials, goods in process and similar natures), which has been made by the corporation within one year after the date when the liability has accrued or the order has been made, in accordance with the Law and Ordinance or the associated order.
Art.11 shall be amended as follows:
Article 11.　The sugar referred to in Art.3, item 1 of the Sugar Excise Law which is imported (including the sugar imported from the area deemed to be 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 case coming under Art.76, Par.1 or Art.76-(2), Par.1 of the Customs Law.
2　The sugar, treacle or sugar water as referred to in Art.3 of the Sugar Excise Law which is made from the sugar referred to in the preceding paragraph (excluding the case coming under the proviso to the said paragraph), shall be free from the sugar excise.
3　The provisions relating to the exemption from the sugar excise or the delivery of subsidies as referred to in Art.5, Art.11, Par.1 or Art.12-(2) of the Sugar Excise Law shall not apply to the Class II or Class III sugar of Art.3, item 1 of the Sugar Excise Law.
Article 6.　A part of the Law concerning the Special Instances for the Filing of the April Provisional Return and of First Quarter Period for Payment of the Income Tax for 1949 (Law No.13 of 1949) shall be amended as follows:
The title of the Law shall be amended as follows:
Law concerning the Special Instances for the Filing of the Provisional Returns and the Time-limit for Payment, of the Income Tax for 1949.
Paragraph 3 shall be amended as follows:
3　Only for 1949, the provisions concerning the July provisional return and July revised provisional return in the Income Tax Law shall not apply.
4　Only for 1949, an individual who has filed an April provisional return as referred to in Art.21, Par.1 of the Income Tax Law shall, notwithstanding the provision of Art.30, Par.1 of the same Law, pay the income tax equal to 1/3 of the estimated tax to the Government in the following three periods:
1st period　June 1-30, 1949
2nd period　October 1-31, 1949
3rd period　January 1-31, 1950
5　Only for 1949, an individual who has filed an October provisional return as referred to in Art.22, Par.1 of the Income Tax Law shall, notwithstanding the provision of Art.30, Par.2 of the same Law, pay the income tax equal to 1/2 of the estimated tax to the Government in 2nd and 3rd periods.
6　Only for 1949, the income tax to be paid by an individual who filed an October revised provisional return as referred to in Art.23, Par.2, item 1 of the Income Tax Law in 2nd and 3rd periods shall, notwithstanding the provision of Art.31, item 2 of the same Law, be the amount of estimated tax to be paid in said periods pursuant to Par.4 plus or less 1/2 of the difference between the tax estimated, in the April provisional return and the same estimated in the October revised provisional return.
7　Only for 1949, in the Income Tax Law "third quarter period" shall read "2nd period" and "fourth quater period" shall read "3rd period" .
8　Only for 1949, in the Income Tax Law "Art.30" or "Art.30, Par.1 or Par.2" shall read "Par.4 or Par.5" of the Law concerning the Special Instances for the Filing of the Provisional Returns and the Time-limit for Payment of the Income Tax for 1949 (Law No.13 of 1949) "and" Art.31 "or" each item of Art.31 "shall read" Par.6 of the Law concerning the Special Instances for the Filing of the Provisional Returns and the Time-limit for Payment of the Income Tax for 1949 (Law No.13 of 1949)".
9　The Special Instances of the Income Tax Law Enforcement Regulations (Cabinet Order No.110 of 1947) necessary for the enforcement of the present Law shall be prescribed by Cabinet Order.
Supplementary Provisions:
1　The present Law shall come into force as from the day of its promulgation;provided that the provisions of Art.1 shall come into force as from the date within one month after the promulgation as may be prescribed by Cabinet Order.
2　In respect to the liquor tax, soft drinks tax, commodity tax and sugar excise which were imposed or ought to have been imposable before the enforcement of the present Law, the old Law shall still prevail.
3　In case a person who continuously from the date prior to the enforcement of the present Law manufactures Class I commodities which became taxable by virtue of the amended provisions of Art.1 of the Commodity Tax Law or who is deemed to be a manufacturer of Class I or Class II commodities (excluding the commodities referred to in Class I No.91 the same goes in Par.4) by virtue of the amended provisions of Art.6 of the said Law shall submit a report to the effect to the competent taxation office not later than one month after the enforcement of the present Law.
4　A person who submits a report to the competent taxation office in accordance with the preceding paragraph shall submit the report stating therein the manufactory and item of commodities manufactured as well as address and name or title and also the fact that he continuously from the date prior to the enforcement of the present Law manufactures Class I commodities which became taxable by virtue of the amended provisions of Art.1 of the Commodity Tax Law or the fact that he entrusts the manufacturing of Class I or II commodities.
5　A person who submitted a report in accordance with the provisions of Par.3 shall be deemed to have submitted a report in accordance with Art.15 of the Commodity Tax Law on the enforcement date of the present Law.
6　In case manufacturer or seller of the Class I commodities which became taxable by virtue of the amended provisions of Art.1 of the Commodity Tax Law ownes the Class I commodities which becames taxable by virtue of the amended provisions of Art.1 of the Commodity Tax Law the total value of which is more than 100,000 yen in the place other than manufactory or bonded area at the time of the enforcement of the present Law, the place shall be deemed to be the manufactory, the owner shall be deemed to be the manufacturer and the commodity tax shall be imposed. In this case, he is deemed to have sold the commodities at the enforcement date of the present Law, and the tax shall be computed according to the tax rate of Art.2, Par.1 of Commodity Tax Law and in case it is not more than 20,000 yen, it shall be collected by June 30, 1949, in case it is more than 20,000 yen, it shall, dividing it into an equal amount corresponding to each month according to the following classification, be collected by the end of each month. In case the amount of tax is
over 20,000 yen　June and July, 1949
over 50,000 yen　from June to Aug., 1949
over 100,000yen　from June to Sept., 1949
7　Manufacturer or seller of the preceding paragraph shall report the quantity, price and place of storage according to the items of the commodities referred to in the same paragraph owned by him to the competent taxation office not later than one month after the enforcement of the present Law.
8　In case the commodities referred to in Par.6 are owned for the purpose of using in accordance with Art.12, Par.1 or Art.13, Part.1 of the Commodity Tax Law and the approval of the chief of taxation office is obtained, the commodities shall, notwithstanding the provision of the preceding paragraph, be deemed to have been carried out at the time of the approval with the approval as referred to in Art.12, Par.1 or Art.13 Par.1 of the same Law.
9　A parson who desires to obtain the approval of the preceding paragraph shall submit the application to the competent taxation office stating therein the matter as well as quantity, price and place of storage according to the items of commodity referred to in Par.6 and owned by him.
10　In respect to the transaction tax to have been paid prior to the enforcement date of the present Law, the oll Law shall still prevail.
11　The transaction tax on the amount of transactions made in March and April of 1949 which should have been declared and paid by virtue of Art.14, Art.15, Par.1 and Par.2 of the old Transaction Tax Law before the date of the enforcement of the present Law shall be declared and paid by May 10, 1949.
12　The Government shall refund the amount equal to the face-value of the transaction tax revenue stamp or the certificate of transaction tax to a trader who possesses the transaction tax revenue stamp or the certificate of the transaction tax which is not yet canceled at the time of the enforcement of the present Law as provided for by Ordinance;provided that a trader may appropriate the same for the payment of the transaction tax to be paid, as provided for by Ordinance, with a return which is submitted when the transaction tax is paid pursuant to Art.15 of the revised Transaction Tax Law.
13　The purchase book of the transaction tax revenue stamp as referred to in Art.30, Par.1 of the old Transaction Tax Law which is possessed by a trader at the time of enforcement of the present Law shall, as may be prescribed by Ordinance, be refurned to the Government.
14　In respect to the delivery of the grant pursuant to the provisions of Art.37 of the old Transaction Tax Law, the old Law shall still prevail up to the end of July 31, 1949.
15　The Law concerning the Payment of Revenues by Means of Stamps (Law No.142 of 1948) shall partially be amended as follows:
In proviso to Art.2, Par.1 and in Par.2 of the same Article, "the transaction tax revenue stamp referred to in Art.11, Par.1 of the Transaction Tax Law" shall be deleted.
In Art.3, "and the transaction tax revenue stamp" shall be deleted.
The following four paragraphs shall be added next to Par.1 of the Supplementary Provisions:
2　Notwithstanding the provision of Art.2, Par.1, the taxes and other revenues of the states as prescribed by the Cabinet Order may, for the time being, be paid with the transaction revenue stamp instead of the revenue stamp.
3　The from of the transaction tax revenue stamp as referred to in the preceding paragraph shall be determined by the Minister of Finance.
4　The transaction tax revenue stamp shall be sold by the post-office or the dealer of post-stamps or revenue-stamps.
5　The necessary matters concerning the administration and procedure of the sale of transaction tax revenue stamp pursuant to the preceding paragraph shall be determined by the Minister of Communications.
Par.2 of the Supplementary Provisions shall be Par.6 and the following paragraphs shall be carried down by four.
16　The amended provisions of Art.5 of the Special Taxation Measures Law pursuant to the present Law shall apply as from the shares issued by a price more than the face-value which the final paid-in date is after May 1, 1949, and the amended provisions of Art.5-(2) of the same Law shall apply as from the accounting period of a corporation ending on and after April 1, 1949.
17　In respect to the suger excise exemption made pursuant to Art.5 of the Sugar Excise Law on Class II or Class III sugar of Art.3, item 1 of the same Law which was received from a manufactory or a bonded area pursuant to Art.5, Par.1 of the Sugar Excise Law before the enforcement of the present Law and was exported within three months after the enforcement of the present Law, the old Law shall still prevail.
18　In respect to the sugar excise exemption made pursuant to Art.11 of the Sugar Excise Law on the cakes, candies or fruits syrup and other commodities of similar nature which were manufactured using Class II sugar of Art.3, item 1 of the same Law received from a manufactory or a bonded area pursuant to Art.11, Par.1, item 3 of the same Law before the enforcement of the present Law and which were exported within three months after the enforcement of the present Law, the old Law shall still prevail.
19　Excluding the case coming under the preceding paragraph, in respect to the sugar excise exemption made pursuant to Art.11 of the Sugar Excise Law on Class II sugar of Art.3, item 1 of the same Law which was received from a manufactory or a bonded area pursuant to Art.11, Par.1, item 1 or item 3 of the same Law before the enforcement of the present Law and was used for the manufacturing of the sugar, treacle, sugar water, condensed milk or baby food within three months after the enforcement of the present Law, the old Law shall still prevail.
20　In respect to the delivery of subsidies made pursuant to Art.12-(2) of the Sugar Excise Law, in the case where the condensed milk or baby food was manufactured within three months as after the enforcement of the present Law from Class II sugar of Art.3, item 1 of the Sugar Excise Law on which the sugar excise was imposed and which was received from a manufactory or a bonded area before the enforcement of the present Law, or in the case where the cakes, candies or fruit syrup and other commodities of similar nature manufactured from Class II sugar of Art.3, item 1 of the sugar Excise Law on which the sugar excise was imposed and which were received from a manufactory or a bonded area before the enforcement of the present Law were exported within three months after the enforcement of the present Law, the old Law shall still prevail.
21　As to the application of the penal provisions against the acts made before the amendent of Laws by virtue of the present Law, the old Law shall still prevail.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru