Article 3. The taxable standard of the gasoline tax shall to the amount calculated by multiplying the quantity of gasoline received from a manufactory or bonded area less a quantity prescribed by the Cabinet Order corresponding to the quantity of the decrease incurred in storage and transportation in the course of delivery to consumers by retailers'selling price.
２ 前項の小賣業者販賣價格に関し必要な事項は、政令で定める。
2 Concerning the retailers'selling price as referred to in the preceding paragraph, the necessary matters shall be prescribed by the Cabinet Order.
（税率）
(Tax rate)
第四條 揮発油税の税率は、前條第一項に規定する金額の百分の百とする。
Article 4. The tax rate of the gasoline tax shall be 100 per cent of the amount as prescribed in par.1 of the preceding Article.
Article 5. Gasoline tax shall be collected from the recipient at the time of receiving the gasoline from a manufactory or bonded area, provided that in case the security equal in value to the amount of the gasoline tax is offered, in accordance with the provisions of the Cabinet Order, the collection thereof may be postponed within three months.
2 In case a person who offered the security in accordance with the proviso to the preceding paragraph fails to pay the tax by the time-limit for payment money offered as the security shall be immediately appropriated for the payment of the tax, provided that the security other than money shall be sold to public sale and appropriated for the amount of tax and the expense of the public sale;moreover, in case of a deficit, it shall be collected in addition or in case of remainder it shall be refunded.
Article 6. A person who disizes to receive the gasoline from the manufactory or bonded area shall declare the date, place and quantity of the receipt to the Government.
２ 前項の申告があつたときは、政府は、引取の数量を査定する。
2 In case the declaration as referred to in the preceding paragraph was made, the Government shall assess the quantity of receipt.
Article 7. With regard to gasoline which is received from the manufactory or a bonded area for the purpose of carrying into other manufactory or storing place with the approval of the Government as may be prescribed by the Cabinet Order, the provisions of the preceding two Articles shall not apply.
２ 前項の場合においては、引取先を製造場とみなし、引取先の営業者を製造者とみなす。
2 In case of the preceding paragraph, the place where the gasoline is to be received shall be deemed the manufactory and the operator of the said place shall be deemed the manufacturer.
3 With regard to the gasoline referred to in par.1, which is not certified to have been carried into the plane where it is to be received within the term designated by the Government, the gasoline tax shall be collected at once from the recipient;provided that with regard to the gasoline which was lost on account of such unavoidable circumstances as calamities and of which the approval of the Government was obtained as may be prescribed by the Cabinet Order the gasoline tax thereon shall be exempted.
Article 8. Concerning the gasoline which is received from the manufactory for the purpose of exportation, with the Government's approval as may be prescribed by the Cabinet Order, it shall be exempted from the gasoline tax. In this case, the provisions of Art.6 shall not apply.
2 The provisions of par.3 of the preceding Article shall apply to the gasoline as referred to in the receding paragraph which is not certificated to have been exported within the term designated by the Government.
Article 9. The gasoline referred to in par.1 of the preceding Article shall not be consumed nor transferred for the purpose of consuming in the enforcement area of the present Law;provided that this shall not hold good in case the approval of the Government was obtained as prescribed by the Cabinet Order.
２ 前項但書の規定により承認を受けた揮発油については、引取人から直ちにその揮発油税を徴收する。
2 In respect to the gasoline approved pursuant to the proviso to the preceding paragraph, the gasoline tax thereon shall be collected at once from the recipient.
Article 10. The Government may, when deemed necessary in regard to the gasoline as referred to in Art.7, par.1 or Art.8, par.1, order the recipient to offer the security equivalent to the amount of the gasoline tax as may be prescribed by the Cabinet Order.
２ 第五條第二項の規定は、前項の担保について準用する。
2 The provisions of Art.5, par.2 shall apply to the security of the preceding paragraph.
Article 11. With regard to the lamp-oil which is received from the manufactory or the bonded area with approval of the Government as prescribed by the Cabinet Order, which has the specific gravity not exceeding 0.8017 at 15°C, the gasoline tax shall be exempted. In this case the provisions of Art.6 shall not apply.
２ 前項に規定する燈油の規格については、政令で定める。
2 A gauge of the lamp-oil as referred to in the preceding paragraph shall be determined by the Cabinet Order.
Article 12. In case the gasoline on which the gasoilne tax was imposed was carried back or carried into the manufactory and regarding the quantity the approval of the Government was obtained, the gasoline tax shall not be further collected when such gasoline are received from the manufactory.
（未納税品の引取及び引渡の禁止）
(Prohibition of receiving and turning over of gasoline with tax unpaid)
Article 13. In the case other than the cases as referred to in the proviso to Art.5, par.1, Art.7, par.1, Art.8, par.1 or Art.11, par.1, the gasoline shall not be received or turned over from or to the manufactory or bonded area prior to the payment of the gasoline tax.
（未納税品の消費禁止）
(Prohibition of consuming of gasoline with tax unpaid)
第十四條 製造場又は保税地域においては、揮発油税を納付しなければ、揮発油を消費してはならない。
Article 14. In the manufactory or the bonded area, the gasoline shall not be consumed unless the gasoline tax is paid.
2 In respect to the payment of gasoline tax referred to in the preceding paragraph, the consumption of the gasoline shall be deemed the receipt of the gasoline from the manufactory or bonded area.
Article 15. In the case other than the cases of the proviso to Art.5, par.1 when the gasoline is mixed with the material other than hydrocarbon oil prior to the payment of the gasoline tax the product produced by mixture shall be deemed gasoline regardless the provisions of Art.2.
（製造者及び引取人の記帳義務）
(Obligation of entering the books for manufacturer or recipient)
Article 16. The manufacturer or gasoline or recipient of gasoline from manufactory or bonded area shall (excluding the recipient of gasoline as referred to in Art.12), in accordance with the Cabinet Order, enter in the books the facts relating to manufacture, storage, sale or purchase of gasoline.
（收税官吏の質問檢査権）
(Right of question and inspection of taxation official)
Article 17. The taxation official may put questions to manufacturers of gasoline or recipients of gasoline from manufactory or bonded area (in this Article shall called recipient) or in respect to them inspect the objects mentioned below:
一 製造者又は引取人の所持する揮発油
(1) Gasoline owned by manufacturers or recipient;
二 揮発油の製造、貯藏、販賣又は購入に関する一切の帳簿書類
(2) All books and documents relating to manufacture, storage, sale or purchase of gasoline;
三 揮発油の製造、貯藏又は販賣上必要な建築物、機械、器具、容器、原料その他の物件
(3) Buildings, machines, appliances, receptacles, raw materials or other objects necessary for manufacture, storage or sale of gasoline.
（罰則）
(Penalty provision)
第十八條 左の各号の一に該当する者は、五年以下の懲役又は五十万円以下の罰金に処する。
Article 18. A person who comes under any of the following items shall be imprisoned for not more than five years or fined not more than 500,000 yen:
一 第九條第一項の規定に違反して揮発油を消費し、又は讓渡した者
(1) A person who has consumed or transferred the gasoline in contravention of the provisions of Art.9, par.1;
二 第十三條の規定に違反して揮発油を引き取り、又は引き渡した者
(2) A person who has received or delivered the gasoline in contravention of the provisions of Art.13;
三 第十四條第一項の規定に違反して揮発油を消費した者
(3) A person who has consumed the gasoline in contravention of the provisions of Art.14, par.1;
四 詐僞その他不正の行爲により揮発油税を免れた者
(4) A person who has evaded the gasoline tax by a fraud or other unjust act.
2 In case ten times of the amount equal to the gasoline tax to be imposed upon the gasoline relating to criminal offence as referred to in the preceding paragraph is over 500,000 yen, fine of the same paragraph may, according to the circumstances, be more than 500,000 yen but not more than ten times of the amount equal to the said gasoline tax.
３ 第一項の罪を犯した者には、情状により、懲役及び罰金を併科することができる。
3 Both imprisonment and fine may be inflicted upon a person who has violated the crime as referred to in par.1, according to the circumstances.
4 In the case of par.1, the tax shall immediately be collected. In this case, taxable standard of the gasoline tax shall, notwithstanding the provisions of Art.3, par.1, be the amount computed by multiplying the quantity of gasoline relating to the said offence by the retailers'selling price.
第十九條 左の各号の一に該当する者は、五万円以下の罰金又は科料に処する。
Article 19. A person who comes under any of the following items shall be fined or forfeited not exceeding 50,000 yen:
一 第十六條に規定する事項を記載せず、若しくは虚僞の事項を記載し、又は帳簿を隠匿した者
(1) A person who has failed to make entry of the matters as referred to in Art.16 or entered falsehood or concealed the books;
(2) A person who has not answered or made a false statement to the questions of the taxation official pursuant to Art.17, or refused, disturbed or evaded the inspection.
Article 20. The provisions of Art.38, par.3, proviso, Art.39, par.2, Art.40, Art.41, Art.48, par.2, Art.63 and Art.66 of the Criminal Code (Law No.40 of 1888) shall not apply to a person who has committed a crime of Art.18, par.1;provided that this shall not hold good in case where an imprisonment is to be imposed or in respect to a penal servitude punishment in case where both imprisonment and fine are imposed.
Article 21. In case a representative of a corporation or an agent, employee or other worker of a corporation or of an individual has committed violation as referred to in Art.18, par.1 or Art.19 concerning the business or property of the corporation or of the individual, the corporation or the individual shall be fined in accordance with the present Law besides the person who actually committed the crime.
附 則
Supplementary Provisions:
１ この法律は、公布の日から起算して十日を経過した日から施行する。
1 The present Law shall come into force ten days after the day of its promulgation.
2 In case the manufacturer or seller of gasoline possesses gasoline more than 1 kl. per capita on the date of the enforcement of the present law, at the place other than manufactory or bonded area, he shall be deemed to have received it from the manufactory on the enforcement date of the present Law and shall be liable to the gasoline tax. In this case, if the amount of the tax is not exceeding 20,000 yen, it shall be collected by the end of June, 1949 and if it exceeds 20,000 yen, by the end of each month, dividing it into equal amount corresponding to each month in accordance with the following classification:
税額二万円をこえるとき 昭和二十四年六月及び七月
More than 20,000 yen June and July, 1949
税額五万円をこえるとき 同年六月から八月まで
More than 50,000 yen from June to August, 1949
税額十万円をこえるとき 同年六月から九月まで
More than 100,000 yen from June to September, 1949
3 Taxable standard of the gasoline tax as referred to in the preceding paragraph shall, notwithstanding the provisions of Art.3, par.1, be the amount computed by multiplying the quantity of the said gasoline by retailers'selling price.
4 The possessor of the gasoline as referred to in par.2 shall inform the Government of the quantity and the place of storage within one month after the enforcement of the present Law.