Tobacco Monopoly Law
法令番号: 法律第111号
公布年月日: 昭和24年5月28日
法令の形式: 法律
I hereby promulgate the Tobacco Monopoly Law.
Signed:HIROHITO, Seal of the Emperor
This twenty-eighth day of the fifth month of the twenty-fourth year of Showa (May 28, 1949)
Prime Minister YOSHIDA Shigeru
Law No.111
Tobacco Monopoly Law
Whole Part of the Tobacco Monopoly Law (Law No.14 of 1904) shall be amended.
Contents:
Chapter I. General Provisions(Articles 1-3)
Chapter II. Cultivation(Articles 4-26)
Chapter III. Manufacture(Article 27)
Chapter IV. Import(Article 28)
Chapter V. Sale(Articles 29-45)
Chapter VI. Export(Articles 46-50)
Chapter VII. Cigarette Paper for Manufactured Tobacco(Articles 51-61)
Chapter VIII. Miscellaneous Provisions(Articles 62-70)
Chapter IX Penal Provisions(Articles 71-79)
Supplementary Provisions
Chapter I. General Provisions
(Definition)
Article 1. The term of "tobacco" in this Law shall mean a plant which belongs to Tobacco Genus.
2 The term of "leaf tobacco" in this Law shall mean the leaf of tobacco.
3 The term of "manufactured tobacco" in this Law shall mean a manufactured article using leaf tobacco as its main material and prepared in such a condition as suitable for smoking, chewing or snuffing.
4 The term of "cigarette paper for manufactured tobacco" in this Law shall mean the paper which is manufactured for tube paper of manufactured tobacco.
(Power of Monopoly)
Article 2. The power of the import of tobacco seeds, the monopolistic purchase, import and sale of leaf tobacco, the manufacture, import and sale of manufactured tobacco as well as the monopolistic purchase, import and sale of cigarette paper for manufactured tobacco shall belong exclusively to the State.
(Enforcement of Power of Monopoly)
Article 3. The power which belongs exclusively, to the State by the provision of the preceding Article and necessary matters attached to the power, shall be exercised by the Japan Monopoly Public Corporation (hereinafter to be referred to as "the Corporation" ) by virtue of the provisions of this Law and the Japan Monopoly Public Corporation Law (Law No.255 of 1948).
Chapter II. Cultivation
(Permission for Cultivation)
Article 4. Tobacco shall not be cultivated or cultivated for trial by any person other than the Coporation or a person who has obtained the permission prescribed in the provision of paragraph 1 of Article 8 or paragraph 1 of Article 26.
(Purchase)
Article 5. The Corporation shall purchase all the leaf tobacco harvested by a person who cultivates tobacco with the permission of the Corporation (hereinafter to be referred to as "cultivator" ) excepting leaf tobacco to be disused in accordance with the provision of paragraph 3 of Article 18.
2 The Corporation shall fix yearly the price of the purchase under the preceding paragraph and make a public announcement thereof in advance.
(Localities of Cultivation)
Article 6. The Corporation shall decide the localities of tobacco cultivation and make a public announcement thereof.
(Plan for Cultivation)
Article 7. The Corporation shall determine yearly the type of tobacco to be cultivated and the acreage of cultivation, and make a public announcement thereof in advance.
(Application for Permission)
Article 8. Any person who intends to cultivate tobacco shall yearly decide the site aid acreage of cultivating field, the type of tobacco as well as the site of curing place and storage, and apply to the Corporation for permission.
2 In case a cultivator intends to make a change in the matters prescribed in the preceding paragraph or to abandon his cultivation, he shall apply to the Corporation for permission.
3 In case the application for permission to abandon the cultivation prescribed in the preceding paragraph is made with proper reasons, the Corporation shall not refuse to permit it so far as there is no phenomenal drawback in ensuring the production of leaf tobacco.
(Restriction on Permission)
Article 9. The Corporation may refuse to permit a person for the cultivation of tobacco in the cases which come under one of the following items:
(1) In case an applicant is a person who has been punished in accordance with this Law (including the notified measure to be issued on the basis of the Anti-National Tax Evasion Law (Law No.67 of 1900) applied mutatis mutandis to the case mentioned in Article 79;hereinafter the same) and of whom a period of two years has not expired since the date of the punishment;and in case an applicant is a person who has been sentenced to imprisonment with hard labor and of whom a period of two years has not expired since the date of completion of the execution or exemption form the execution;
(2) In case an applicant is a person who has had his permission for cultivation of tobacco cancelled in accordance with this Law and of whom a period of two years has not expired since the date of the cancellation;
(3) In case an applicant has shown a poor result in his cultivation of tobacco;
(4) In case a person intends to cultivate in such a place which is deemed unsuitable for cultivation or inspection of tobacco;
(5) In case the acreage of cultivation applied for is deemed too small;
(6) In case a person is deemed to be lacking in the capacities of management and technique which are necessary for tobacco cultivation.
2 In case a juridical person is an applicant, the representative of the juridical person shall also be deemed to be an applicant in regard to the application of the provisions of items 1 and 2 of the preceding paragraph.
3 In ease a minor or interdict is applicant, his legal representative shall be deemed to be an applicant in regard to the application of the provisions of items 1 and 2 of paragraph 1;provided that this shall not apply to the case of a minor who has equal competence to an adult in regard to the transaction of business.
(Succession of Cultivation)
Article 10. In the case of the decease of a cultivator, his heir who intends to cultivate tobacco in succession shall report to that effect to the Corporation without delay.
2 In addition to the preceding paragraph, any person who intends to succeed to the cultivation of tobacco of a cultivator, shall obtain a permission from the Corporation.
3 The provisions of items 1 to 3 inclusive of paragraph 1, paragraph 2 and paragraph 3 of the preceding Article shall apply mutatis mutandis to the permission mentioned in the preceding paragraph.
(Tobacco Seeds)
Article 11. Any person other than the Corporation or cultivator shall not possess tobacco seeds.
2 The Corporation may deliver tobacco seeds to a cultivator in case it is deemed necessary.
(Tobacco Seedlings)
Article 12. Any person other than the Corporation or cultivator shall not grow tobacco seedlings.
2 Any person who intends to grow tobacco seedlings shall yearly decide the site and acreage of the seedling bed and apply to the Corporation for permission.
3 The provisions of paragraphs 2 and 3 of Article 8 shall apply mutatis mutandis to such a person who intends to change the matters prescribed in the preceding paragraph or to abandon the growing of tobacco seedlings.
4 Any person who intends to transfer or to obtain by transfer tobacco seedlings, shall apply to the Corporation for permission.
(Obligation of Cultivation and Harvest)
Article 13. A cultivator shall cultivate and harvest in accordance with the method established by the Corporation.
(Assessment)
Article 14. The Corporation shall assess the crop quantity or the number of leaves of leaf tobacco prior to the harvest;provided that such assessing may be omitted in case it is deemed unnecessary.
2 In case the Corporation intends to assess in accordance with the provision of the preceding paragraph, it shall notify to a cultivator or make a public announcement to that effect in advance;provided that the same shall apply to the case where the Corporation intends to omit the assessment in accordance with the provisions of the proviso to the preceding paragraph.
3 On the occasion of the assessment mentioned in paragraph 1, the cultivator shall attend the proceedings;in case he fails to attend, without proper reasons, he shall not claim for a reassessment mentioned in Article 15 against the assessment.
(Re-assessment)
Article 15. In case a cultivator is dissatisfied with the assessment of the quantity or the number of leaves under the preceding Article, he may claim for a re-assessment to the Corporation.
2 The re-assessment under the preceding paragraph shall be claimed on the occasion of the assessment except in case the cultivator did not attend the proceedings of the assessment with proper reasons.
3 In case the re-assessment is claimed under paragraph 1, the Corporation shall nominate two or more assessors to make them re-assess and make a decision on the quantity or the number of leaves. In this case, at least half of the assessors shall be nominated from persons other than the employees of the Corporation.
4 In case the difference between the quantity or the number of leaves of leaf tobacco claimed by the claimant for the re-assessment and the amount decided pursuant to the provision of the preceding paragraph is more than the difference between the amount assessed under the provisions of the preceding Article and the amount decided pursuant to the provisions of the preceding paragraph, the expenses required for the re-assessment shall be borne by the claimant.
(Plucking of Leaf Tobacco or Drawing out of the Trunk or Root prior to the Assessment)
Article 16. A cultivator shall not pluck leaf tobacco, or draw out the trunk or root of tobacco without obtaining permission from the Corporation, unless after he has undergone the assessment by the provisions of paragraph 1 of Article 14 or has received notice concerning the omission of the assessment or a public announcement has been made thereof, in accordance with the provisions of paragraph 2 of the same Article. The same shall be applicable to a person who has claimed for the re-assessment mentioned in the provisions of the preceding Article, prior to the decision thereupon.
(Disposal after Harvest)
Article 17. When a cultivator has finished harvesting of the first cropped leaf except in case he has obtained the permission prescribed in the provision of paragraph 2, he shall immediately draw out the trunk and root of tobacco, disusing leaf tobacco springing from the trunk.
2 In case a cultivator intends to gather tobacco seeds or harvest the second cropped leaf, he shall obtain permission of the Corporation.
3 In the case of the preceding paragraph, when such a person has finished the gathering or harvesting, he shall make the disposal prescribed in paragraph 1.
(Delivery)
Article 18. A cultivator shall deliver all the leaf tobacco harvested by him to the Corporation after curing and arrangement in accordance with the method decided by the Corporation.
2 The date and place of the delivery prescribed in the preceding paragraph shall be decided by the Corporation.
3 If leaf tobacco harvested by a cultivator is not suitable for the delivery to the Corporation, it shall be disused with an approval of the Corporation.
(Judging and Re-judging)
Article 19. The Corporation shall judge the grade of leaf tobacco delivered by a cultivator and pay to the cultivator a purchase price appropriate for the grade thereof.
2 In case a cultivator is dissatisfied with the judging mentioned in the preceding paragraph, the may claim re-judging to the Corporation.
3 The claim of re-judging mentioned in the preceding paragraph shall be made prior to the request for the purchase price.
4 The provisions of paragraph 3 of Article 15 shall apply mutatis mutandis to the claim of re-judging mentioned in the provisions of paragraph 2.
5 If the grade of leaf tobacco re-judging is proved not to be higher than the grade judged under paragraph 1, the expenses required for the re-judging shall be borne by the claimant.
6 In case the re-judging by the provisions of paragraph 2 is claimed, the Corporation may refuse the payment of the purchase price pending the decision thereupon.
(Deficiency in Delivered Quantity)
Article 20. If the quantity or the number of leaves of leaf tobacco delivered by a cultivator does not reach, without proper reasons, the quantity or the number of leaves assessed or decided by the Corporation, the Corporation may make him pay against the deficiency a sum equivalent to the price not exceeding ten times as much as the amount estimated on the basis of the provisions of paragraph 2 of Article 21.
(Reduction of Acreage and Abandonment of Cultivation)
Article 21. If a cultivator has reduced the acreage of his cultivation or abandoned his cultivation without obtaining permission from the Corporation, the Corporation may make him pay a sum equivalent to the price of leaf tobacco which could have been produced on such a reduced or abandoned field.
2 The price of leaf tobacco mentioned in the preceding paragraph shall be estimated on the basis of the purchase price of similar leaf tobacco produced in that year on the similar cultivating field in the neighborhood.
Article 22. In case a cultivator has reduced the acreage of his cultivation or abandoned his cultivation and no person succeeds to his cultivation, the Corporation may make such a cultivator disuse the existing tobacco or tobacco seedlings.
(Transportation of Leaf Tobacco)
Article 23. Leaf tobacco of a cultivator shall not be transported to any place, other than the case of transportation to cultivating field, curing place, storage or purchasing place decided by the Corporation.
2 The Corporation may indicate to a cultivator the route and time for transporting leaf tobacco when it is deemed necessary.
(Compensation for Disaster)
Article 24. In case tobacco cultivated or leaf tobacco harvested by a cultivator is heavily damaged by wind, flood, earthquake, hail, drought, disease or other disaster, the Corporation may give to the cultivator, a compensation equivalent to the amount decided in accordance with Ministry of Finance Ordinance within the limit of the amount equivalent to one half of the amount of such damage.
(Organization of Cultivators)
Article 25. In case cultivators have formed organizations or federations thereof with the objectives of conducting the following businesses, they shall report to that effect without delay to the Corporation attaching agreements thereof:
(1) Improvement of methods of tobacco cultivation as well as curing and arrangement of leaf tobacco;
(2) Guidance and propaganda for the elevation of management and technique in tobacco cultivation;
(3) Common purchase of fertilizers and other materials for the production of leaf tobacco;
(4) Mutual aid to the damage which the cultivators have suffered by disasters;
(5) Common experimental projects necessary for the production of leaf tobacco;
(6) Rendering service to the distribution of tobacco seeds;
(7) Assistance to the business of the assessment and purchase of leaf tobacco undertaken by the Corporation;
(8) Transmission of indications, etc. issued by the Corporation to the cultivators;
(9) Voluntary practice to prevent the violation of this Law.
2 The organizations or the federations thereof having as their objectives the business mentioned in the preceding paragraph shall be in possession of the following conditions:
(1) To aim at the mutual help of cultivators (except those who are juridical persons);
(2) To allow the constituent members to enter or retire by the voluntary will;
(3) To allow the constituent members equal right of voting.
3 The Corporation may give the necessary indications concerning the businesses mentioned in items 5 to 9 inclusive of paragraph 1 to the organizations or the federations thereof mentioned in paragraph 1.
4 The Corporation may give, to the organizations or federations thereof given indications mentioned in the provision of the preceding paragraph, the amount equivalent to either whole or a part of the expenses required for its indicated business within the limit of the budget for the fiscal year concerned.
(Trial Cultivation)
Article 26. Any person who intends to cultivate tobacco for trial shall determine the site and acreage of trial cultivating field and type of tobacco as well as the site of curing place and storage for each trial cultivation and apply to the Corporation for a permission.
2 The provisions prescribed in Article 5, paragraphs 2 and 3 of Article 8, Article 9 (excluding item 5 of paragraph 1), Article 10 to 12 inclusive, Article 18, paragraph 1 of Article 19, Article 22 as well as Article 23 shall be applicable mutatis mutandis to the case mentioned in the preceding paragraph.
Chapter III. Manufacture
(Manufacture)
Article 27. Manufactured tobacco shall not be manufactured by any person other than the Corporation.
Chapter IV. Import
(Import)
Article 28. Tobacco seeds, leaf tobacco or manufactured tobacco shall not be imported by any person other than the Corporation or a person who is entrusted by the Corporation;provided that the manufactured tobacco which is indispensable to a person for reason of health or habit, may be imported by such a consumer with permission of the Corporation.
Chapter V. Sale
(Retailer)
Article 29. The Corporation may make a retailer of manufactured tobacco designated by it (hereinafter referred to as "retailer" ) sell manufactured tobacco.
2 Any person other than the Corporation or a retailer shall not sell manufactured tobacco.
(Application for Designation)
Article 30. Any person who intends to be a retailer shall decide the locality of his store and apply to the Corporation for designation at each store.
2 In the written application mentioned in the preceding paragraph, the following items shall be described:
(1) Construction of furnishings of store and sketch showing the neighbourhood thereof;
(2) Estimated quantity of manufactured tobacco for transaction and total amount of fund to be appropriated therefor;
(3) Kind of other business if engaged at present time;
(4) In the case of a juridical person, the amount of capital and names of officers.
3 In case a retailer intends to change the locality of his store, he shall apply for permission to the Corporation.
4 In case a retailer intends to sell manufactured tobacco by visiting any place other than his store, he shall determine the place and term of the selling visit and apply to the Corporation for permission.
(Restriction on Designation)
Article 31. The Corporation may not designate any person as a retailer, who falls under one of the following items:
(1) In case an applicant is a person who has been punished in accordance with this Law and of whom a period of two years has not expired since the date of the punishment;and in case an applicant is a person who has been sentenced to imprisonment with hard labor and of whom a period of two years has not expired since the date of completion of the execution or exemption from the execution;
(2) In case an applicant is a person who has had his designation of retailer cancelled in accordance with this Law and of whom a period of two years has not expired since the date of the cancellation;
(3) In case the locality or furnishings of his store are deemed unsuitable for doing business of the retailer;
(4) In case the estimated amount of transaction of manufactured tobacco does not reach the standard decided by the Corporation or other matters are deemed extremely unsuitable for the business;
(5) In case a retailer is transacting unsuitable articles as business at his store for maintaining the quality of manufactured tobacco;
(6) In case an applicant is an insolvent and not yet rehabilitated or the foundation of management of his business is otherwise deemed extremely weak.
2 The provisions of paragraphs 2 and 3 of Article 9 shall be applicable mutatis mutandis to the case under the preceding paragraph;in this case, "items 1 and 2 of the preceding paragraph" and "items 1 and 2 of paragraph 1" shall read "items 1, 2 and 6 of paragraph 1 of Article 31" , respectively.
(Period of Designation and Delivery of Certificate)
Article 32. The designation of retailer shall be made with a term not exceeding three years at each store.
2 In case the Corporation has designated a retailer, it shall deliver a certificate to him.
3 In case the term under paragraph 1 has expired, the Corporation may re-designate such a person without his application under Article 30 when it deems proper to designate successively.
(Succession of Retailer)
Article 33. In the case of the death of a retailer, his heir who intends to be a retailer at the store of the deceased in succession shall report to that effect to the Corporation without delay.
(Fixed Price)
Article 34. The Corporation shall fix, with the approval of the Minister of Finance, the retail price of manufactured tobacco and make a public announcement thereof.
2 The provisions of the preceding paragraph shall not impede the application of the provision of Article 3 of the Finance Law (Law No.34 of 1947).
3 A retailer shall not, at any price other than the retail price prescribed in paragraph 1, sell manufactured tobacco.
(Liability of Notification)
Article 35. A retailer shall post at his store a table of the retail price of manufactured tobacco.
(Book, Information and Report)
Article 36. A retailer shall prepare a book and state therein such matters as decided by the Corporation.
2 A retailer shall submit an information on his business to the Corporation in accordance with its indication.
3 In case any change has been made in address, name or title, or items prescribed in paragraph 2 of Article 30, a retailer shall report to that effect to the Corporation without delay.
(Restriction on Purchase and Sale)
Article 37, A retailer shall not receive the transfer of manufactured tobacco for the purpose of sale from any person other than the Corporation with the exception of a case which falls under one of the following items:
(1) In case a retailer receives the transfer from other retailer who has become unable to continue his business by reason of abandoning the business or other causes;
(2) In the case of acquisition through auction.
2 A retailer shall make an information to the Corporation without delay in the case mentioned in each item of the preceding paragraph.
(Prohibition upon Sale)
Article 38. A retailer shall not change the packing or contents of manufactured tobacco, or sell any manufactured tobacco of which the packing is damaged or stained.
(Indication)
Article 39. The Corporation may indicate to a retailer with respect to the furnishings of his store, the amount by brands and types of manufactured tobacco which he is to hold in the store, the method of preserving and sale of manufactured tobacco and other matters concerning the sale of manufactured tobacco.
2 The Corporation may indicate to an organization formed by retailers or the federations thereof concerning necessary matters for attaining sound development of retail business of manufactured tobacco.
(Profit and Loss in Balance)
Article 40. In case the retail price of manufactured tobacco has been revised, the Corporation may make the retailer pay for or may refund to him the whole or a part of the profit or loss in balance accrued from the sale of manufactured tobacco which he actually owns.
2 In case the retail price has been revised, a retailer shall report without delay to the Corporation on the amount by brands and types of manufactured tobacco which he owns on the occasion of the said revision.
(Exchange)
Article 41. In case the manufactured tobacco falls under one of the following items, the Corporation shall exchange it at the request of a retailer:
(1) In case the quality has deteriorated;
(2) In case the packing has been damaged or stained;
(3) Besides the preceding each item, in case the Corporation regards it unsuitable for sale.
2 Except in case the cause of exchange mentioned in the provisions of the preceding paragraph is liable to the Corporation or force majeure, a retailer shall pay to the Corporation a sum equivalent to the reduced amount in the price of manufactured tobacco.
(Abandonment of Business)
Article 42. In case a retailer intends to abandon the business at his store, he shall report to that effect to the Corporation.
(Cancellation of Designation or Suspension of Sale)
Article 43. The Corporation may cancel the designation of retailer when he falls under one of the following items:
(1) In case he is in contravention of the provisions of this Law;
(2) In case he does not obey the indications given by the Corporation in accordance with this Law;
(3) In case he falls under item 5 of paragraph 1 of Article 31;
(4) In case he falls under item 6 of paragraph 1 of Article 31;
(5) In case he ceases his business, without proper reasons, for period over one month in succession, or the quantity of manufactured tobacco purchased by him does not reach the standard decided by the Corporation successively for a period over three months;
(6) In case he has made false descriptions in books or informations under Article 36.
2 In case a retailer falls under the provisions of item 1 or 2 of the preceding paragraph, the Corporation may suspend the sale of manufactured tobacco for a period not exceeding one month instead of cancellation of the designation.
3 The provision of paragraph 2 or 3 of Article 9 shall be applicable mutatis mutandis to the cases of the preceding two paragraphs. In this case, "items 1 and 2 of the preceding paragraph" and "items 1 and 2 of paragraph 1" shall read "items 1, 2 and 4 of paragraph 1 of Article 43" respectively, and "applicant" shall read "retailer" .
Article 44. In case the Corporation intends to cancel the designation or suspend the sale of a retailer in accordance with the provisions of the preceding Article, it shall give a notice to such a person to that effect in advance, request his or his representatives presence and make employees appointed by the Corporation hear the reason to give a chance by which an evidence is submitted for explanation.
(Repurchase)
Article 45. in case such a state of things by which he became unable to continue his business by abandoning the store or other reasons, has arisen to a retailer, he may request to the Corporation, within a period of thirty days after the case occurred, the repurchase of existing manufacturer tobacco.
2 In case the manufactured tobacco which has been requested to be repurchased under the provision of the preceding paragraph, has fallen under item 1 or 2 of paragraph 1 of Article 41, without a cause for which the Corporation is liable or by force majeure, the Corporation shall deduct the sum equivalent to the deficit in price from the sum to be refunded.
Chapter VI. Export
(Export)
Article 46. The Corporation may export leaf tobacco or manufactured tobacco, or sell it for the purpose of export.
2 The Corporation shall fix the selling price of leaf tobacco or manufactured tobacco for the purpose of export.
3 The provision of paragraph 2 of Article 34 shall apply mutatis mutandis to the case under the preceding paragraph.
(Book and Certificate)
Article 47. A person who has purchased leaf tobacco or manufactured tobacco for the purpose of export under the provisions of the preceding Article, shall prepare a book and state therein such matters as decided by the Corporation.
2 A person who has purchased leaf tobacco or manufactured tobacco for the purpose of export under the provisions of the preceding Article, shall submit to the Corporation within a period indicated by the Corporation, the export permit along with papers proving the fact that it has been landed at the foreign port of destination.
3 In case the permit and papers mentioned in the preceding paragraph fail to be submitted without proper reasons, such leaf tobacco or manufactured tobacco shall be deemed to have been short without proper reasons, and the provisions of Article 50 shall apply thereto.
(Restriction prior to Export)
Article 48. Leaf tobacco or manufactured tobacco purchased from the Corporation for the purpose of export shall not be transferred to others or consumed prior to export;provided that it shall not apply to the case where the same is transferred to others for the purpose of export under the permission of the Corporation. In this case, the leaf tobacco or manufactured tobacco shall be regarded to have been purchased from the Corporation for the purpose of export.
2 Leaf tobacco or manufactured tobacco which was purchased from the Corporation for the purpose of export and has become unsuitable for use shall not be disused without obtaining a permission from the Corporation.
(Abandonment of Export)
Article 49. In case a person who purchased leaf tobacco or manufactured tobacco for the purpose of export, has abandoned the export, the Corporation shall, with his application, repurchase such tobacco so far as it is suitable for use and have the rest disused.
2 In case leaf tobacco or manufactured tobacco which was purchased from the Corporation for the purpose of export, has not been exported after lapse of one year from the date of purchase, the Corporation may repurchase such tobacco so far as it is suitable for use and have the rest disused.
3 The provisions of paragraph 2 of Article 45 shall apply mutatis mutandis to repurchase under the provisions of the preceding two paragraphs.
(Additional Collection against Deficient Amount)
Article 50. In case the total quantity of leaf tobacco exported, repurchased and disused under the provisions of this Chapter and the existing leaf tobacco is found to be deficient, without proper reasons, in comparison with the total quantity of leaf tobacco purchased from the Corporation for the purpose of export, the Corporation shall make such a purchaser pay a sum not exceeding four times as much as the amount equivalent to the selling price on deficient quantity of leaf tobacco. The same shall apply to the total quantity of manufactured tobacco which was purchased from the Corporation for the purpose of export.
Chapter VII. Cigarette Paper for Manufactured Tobacco
(Permission for Manufacture)
Article 51. Cigarette paper for manufactured tobacco (hereinafter referred to as "cigarette paper" ) shall not be menufactured by any person other than the Corporation or a person who has obtained a permission of the Corporation.
2 A person who intends to manufacture cigarette paper shall decide the site of manufactory and storage and apply to the Corporation for permission at each manufactory.
3 The following items shall be described in the written application for permission under the preceding paragraph:
(1) Construction of furnishings of manufactory and storage as well as annual capacity of manufacture;
(2) Total amount of funds to be appropriated for manufacture of cigarette paper;
(3) In the case of a juridical person, the amount of capital and names of officers.
4 In case a manufacturer of cigarette paper intends to change the matters permitted mentioned in paragraph 2, he shall obtain a permission of the Corporation.
(Restriction on Permission for Manufacture)
Article 52. The Corporation may refuse to permit any person who falls under one of the following items to manufacture cigarette paper:
(1) In case an applicant is a person who has been punished in accordance with this Law and of whom a period of two years has not expired since the date of the punishment;and in case an applicant is a person who has been sentenced to imprisonment with hard labor and of whom a period of two years has not expired since the date of completion of the execution or exemption from the execution;
(2) In case an applicant is a person who has had his permission for manufacture of cigarette paper cancelled in accordance with this Law and of whom a period of two years has not expired since the date of the cancellation;
(3) In case the furnishings of manufactory or storage are deemed unsuitable for manufacture of cigarette paper;
(4) In case the estimated amount of manufacture of cigarette paper does not reach the standard decided by the Corporation;
(5) In case an applicant is an insolvent and not yet rehabilitated, or the foundation of management of his business is deemed extremely weak.
2 The provisions of paragraphs 2 and 3 of Article 9 shall be applicable mutatis mutandis to the case of the preceding paragraph. In this ease, "items 1 and 2 of the preceding paragraph" and "items 1 and 2 of paragraph 1" shall read "items 1, 2 and 5 of paragraph 1 of Article 52" respectively.
(Manufacture)
Article 53. The Corporation shall determine at each manufactory yearly its estimated amount to be manufactured and notify it to a person who manufactures cigarette paper under the permission of the Corporation (hereinafter to be referred to as "cigarette paper manufacturer" ).
2 A cigarette paper manufacturer shall manufacture cigarette paper in accordance with the method decided by the Corporation.
(Purchase)
Article 54. The Corporation shall purchase all the cigarette paper which is manufactured by a cigarette paper manufacturer;provided that the same is not applicable to the articles to be treated in accordance with"the provision of paragraph 3 of Article 55.
2 The Corporation shall decide the quality, standard and purchase price of cigarette paper.
(Delivery)
Article 55. All the cigarette paper manufacured by a cigarette paper manufacturer shall be delivered to the Corporation.
2 The Corporation shall decide the date and place of the delivery prescribed in the preceding paragraph.
3 A cigarette paper manufacturer shall give a proper treatment, in accordance with the indication of the Corporation, on the cigarette paper manufactured by him which is not suitable for the delivery to the Corporation.
(Examination)
Article 56. The Corporation shall examine the quality and standard of the cigarette paper delivered by a cigarette paper manufacturer and pay the purchase price corresponding to its quality and standard for it.
(Book and Report)
Article 57. A cigarette paper manufacturer shall prepare a book and state therein such matters as decided by the Corporation.
2 A cigarette paper manufacturer shall, in case any change has been made in address, name or title or items prescribed in paragraph 3 of Article 51, report to that effect to the Corporation without delay.
(Cease or Abandonment of Manufacture)
Article 58. A cigarette paper manufacturer who intends to cease or abandon the manufacture of cigarette paper shall apply for a permission to the Corporation.
2 In case an application for permission to cease or abandon the manufacture of cigarette paper prescribed in the preceding paragraph, is made with proper reasons, the Corporation shall not refuse the permission so far as there is no phenomenal drawback in ensuring the production of cigarette paper.
3 In case a cigarette paper manufacturer has ceased or abandoned the manufacturer of cigarette paper, or the permission for manufacture for him has been cancelled, the existing raw materials, stuff or half-finished products of cigarette paper shall not be disposed of, unless he obtains the approval of the Corporation.
(Cancellation of Permission)
Article 59. The Corporation may cancel the permission for manufacture of cigarette paper manufacturer in case he falls under one of the following items:
(1) In case he is in contravention of the provisions of this Law;
(2) In case he does not accord, without proper reasons, with the method determined by the Corporation in manufacturing cigarette paper;
(3) In case he falls under item 5 of paragraph 1 of Article 52;
(4) In case he, without proper reasons, has ceased the manufacture of cigarette paper for the period over six months in succession or manufactured quantity has shown extremely deficit compared with the estimated quantity decided by the Corporation;
(5) In case he has made false descriptions in books or reports under Article 57.
2 The provisions of paragraphs 2 and 3 of Article 9 shall apply mutatis mutandis to the case of the preceding paragraph. In this case, "items 1 and 2 of the preceding paragraph" and "items 1 and 2 of paragraph 1" shall read "items 1 to 3 inclusive of paragraph 1 of Article 59" , and "applicant" shall read "cigarette paper manufacturer" , respectively.
3 In case the permission has been cancelled under the provision of paragraph 1, the Corporation may make a person who was formerly a cigarette paper manufacturer continue the manufacture and other necessary actions for a certain period, if it is deemed necessary. In this case, he is deemed to be a cigarette paper manufacturer for the period of its continuance.
4 The provision of Article 44 shall apply mutatis mutandis to the cancellation of permission prescribed in paragraph 1.
(Sale)
Article 60. Cigarette paper shall not be sold by any person other than the Corporation or a retailer.
2 The provisions of Articles 34 to 41 inclusive shall apply mutatis mutandis to the sale of cigarette paper.
(Import and Export)
Article 61. The Corporation may export cigarette paper or sell it for the purpose of export.
2 The provisions of paragraph 2 of Article 46 to Article 50 inclusive, shall apply mutatig mutandis to the case under the preceding paragraph.
3 Cigarette paper shall not be imported by any person other than the Corporation or a person who is entrusted by the Corporation.
Chapter VIII. Miscellaneous Provisions
(Special Sale)
Article 62. The Corporation may sell leaf tobacco, manufactured tobacco or waste of leaf tobacco or manufactured tobacco for manufacturing agricultural drugs or other purposes.
2 A person who has purchased leaf tobacco, manufactured tobacco or waste of leaf tobacco or manufactured tobacco under the provision of the preceding paragraph shall not use for any purpose other than the object determined by the Corporation on the occasion of purchase thereof.
3 A person who has purchased leaf tobacco, manufactured tobacco or waste of leaf tobacco or manufactured tobacco under the provision of paragraph 1 shall, in accordance with the decision of the Corporation, prepare a book and state therein the matters relative to the manufacture of agricultural drugs or disposal of products and the like.
(Permission of Deferred Payment of Purchase Price)
Article 63. In case leaf tobacco, manufactured tobacco, waste of leaf tobacco or manufactured tobacco, or cigarette paper is sold by the Corporation, it may permit the deferred payment of the price, if it is specially deemed necessary.
2 In case the deferred payment of prices is permitted under the provision of the preceding paragraph, the Corporation shall obtain the approval of the Minister of Finance.
(Sample and Specimen)
Article 64. The Corporation may deliver or permit to import tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper exclusively for the purpose of using as sample or specimen.
2 Except in case tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper which was delivered or permitted to import under the provision of the preceding paragraph, are used for the purpose of using as sample or specimen, they shall not be disposed without permission of the Corporation.
(Restriction on Manufacture and the Like of Tools or Machines)
Article 65. Any person other than the Corporation or a person with the permission of the Corporation, shall not manufacture, sell, export or import any tools or machines to be used for manufacturing manufactured tobacco.
2 A person who has obtained the permission in accordance with the provisions of the preceding paragraph, shall report to the Corporation the storing place of tools or machines to be used for manufacturing manufactured tobacco, the same is applicable to the case he intends to change it.
(Restriction on Possession and the Like)
Article 66. No person shall, expect the case authorized by the provisions of this Law, possess, hold, transfer or be transferred tobacco seeds, tobacco seedlings, tobacco, leaf tobacco, manufactured tobacco or cigarette paper which is not sold by the Corporation, or tools or machines to be used for manufacturing manufactured tobacco;provided that the same shall not apply to a person who possesses or holds them with proper reasons.
2 The Corporation may, except in the case of confiscation under this Law, have the articles disused, which fall under the preceding paragraph or disuse them of itself or make other necessary disposal.
(Prohibition upon Manufacture and Sale of Substitute)
Article 67. No person shall manufacture or sell for the purpose of business any article usable as a substitute of manufactured tobacco.
(Cancellation of Permission for Offenders against Law)
Article 68. In case a cultivator, or a person who cultivates tobacco for trial obtaining a permission from the Corporation (hereinafter to be referred to as "trial cultivator" ) or manufacturer, seller, exporter or importer of tools or machines to be used for manufacturing manufactured tobacco is in contravention of the provisions of this Law, the Corporation may cancel the permission for cultivation, trial cultivation, manufacture, sale, export or import.
2 The provision of Article 44 shall apply mutatis mutandis to the cancellation of permission mentioned in the preceding paragraph.
(Visiting for Inspection)
Article 69. The Corporation may make its competent employees visit places enumerated below for the inspection of tobacco seeds, tobacco seedlings, tobacco, leaf tobacco, manufactured tobacco, cigarette paper, tools or machines to be used for manufacturing manufactured tobacco, books or papers:
(1) Seedling beds, cultivating fields or trial cultivating fields, curing places or strages of leaf tobacco, or addresses, offices or stores of cultivators or trial cultivators.
(2) Offices, stores factories business establishments or warehouse (including storages of tools or machines to be used for manufacturing manufactured tobacco) of importers of tobacco seeds, leaf tobacco, manufactured tobacco, cigarette paper or tools or machines to be used for manufacturing manufactured tobacco, retailers, persons who have purchased leaf tobacco, manufactured tobacco or cigarette paper for the purpose of export, cigarette paper manufacturer, persons who have purchased leaf tobacco, manufactured tobacco or waste thereof by the provisions of Article 62 or manufacturer, seller or exporter of tools or machines to be used for manufacturing manufactured tobacco.
2 On the inspection visiting the places under the preceding paragraph, the competent employees shall carry a certificate to prove his status and show it at the request of the persons concerned.
(Compulsory Collection)
Article 70. The sum of price to be paid to the Corporation in accordance with the provisions mentioned in paragraph 4 of Article 15, paragraph 5 of Article 19, Article 20, paragraph 1 of Article 21, paragraph 1 of Article 40 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60) and Article 50 (including the case where the same Article applies mutatis mutandis in paragraph 2 of Article 61) may be collected following the suit of disposition for the recovery of the national tax in arrears;provided that the same comes next to the national tax in the order of the preferential right.
Chapter IX. Penal Provisions
Article 71. A person who falls under one of the following items shall be punished with imprisonment with hard labor not longer than three years or a fine not exceeding 300,000 yen;
(1) A person who violates the provisions of Article 4, paragraph 1 of Article 12 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 26), paragraph 1 of Article 37 (including the case where the same paragraph applies mutatis mutandis paragraph 2 of Article 60), paragraph 1 of Article 48 (including the case where the same paragraph shall applies mutatis mutandis in paragraph 2 of Article 61), paragraph 2 of Article 62, paragraph 1 of Article 65, paragraph 1 of Article 66 or Article 67;
(2) A cultivator or trial cultivator who cultivates or cultivates for trial tobacco at any place other than the site of cultivating or trial cultivating field or in area exceeding the acreage for which the permission has been given;
(3) A person consumes or secretes leaf tobacco or cigarette paper which is to be delivered to the Corporation;
(4) A person who, in contravention of the provision of Article 27 or paragraph 1 of Article 51, manufactures or prepares to manufacture manufactured tobacco or cigarette paper;
(5) A person who, in contravention of the provision of paragraph 2 of Article 29 or paragraph 1 of Article 60, sells or prepares to sell manufactured tobacco or cigarette paper;
(6) A person who receives the transfer of leaf tobacco or manufactured tobacco (or cigarette paper in case the same paragraph applies mutatis mutandis in paragraph 2 of Article 61) which was transferred in contravention of the provision of paragraph 1 of Article 48 (including the case the same paragraph applies mutatis mutandis in paragraph 2 of Article 61);
(7) A person who receives the transfer of leaf tobacco, manufactured tobacco or waste of leaf tobacco or manufactured tobacco which was transferred in contravention of paragraph 2 of Article 62.
Article 72. A person who imports tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper without a trust or a permission of the Corporation, shall be punished with imprisonment with hard labor not longer than three years or a fine not exceeding 300,000 yen;provided that in case the amount equivalent to 10 times as much as the price of tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper imported exceeds 300,000 yen, the fine shall be the sum not exceeding 10 times as much as the corresponding price.
2 A person who has intentionally prepared to commit the crime under the preceding paragraph or commenced to commit but not accomplished the crime under the same paragraph shall be followed by the suit of the same paragraph.
3 The amount equivalent to the price under paragraph 1 shall be the aggregation of the original cost at the place where such tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper were produced or purchased, packing cost, freight cost, insurance premium and other expenses needed before its arrival at the importing place, and a sum equivalent to import duty.
Article 73. A person who falls under one of the following items shall be punished with a fine not exceeding 100,000 yen:
(1) A person who violates the provision of Article 16, paragraph 3 of Article 34 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), Article 38 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), paragraph 2 of Article 48 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 61), paragraph 3 of Article 55 or paragraph 3 of Article 58;
(2) A cultivator or trial cultivator who cultivates or cultivates for trial a type of tobacco for which permission is not obtained;
(3) A person who has, in contravention of the provision of paragraph 2 of Article 10 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 26) succeeded the cultivation for trial of tobacco;
(4) A cultivator or trial cultivator who grows tobacco seedlings without permission or at any place other than the site of seedling bed or in area exceeding the acreage for which permission has been obtained;
(5) A cultivator or trial cultivator who cures or stores leaf tobacco at places other than the curing place or storage for which permission has been obtained;
(6) A person who has, in contravention of the provision of paragraph 2 of Article 17, gathered tobacco seeds or harvested second cropped leaf;
(7) A person who has, in contravention of the provision of paragraph 1 of Article 23 (including the case where the same Article applies mutatis mutandis in paragraph 2 of Article 26;this shall be the same in cases to be referred to in this item), or in contravention of the indication by the Corporation prescribed in paragraph 2 of Article23, transported leaf tabacco;
(8) A person who has, in contravention of the provision of paragraph 3 or 4 of Article 30, changed the locality of his store or made the selling visit of manufactured tobacco;
(9) A person has violated, without proper reasons, the indication of the Corporation under the provision of paragraph 1 of Article 39 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60);
(10) A person who has, in contravention of the provision of paragraph 4 of Article 51, changed the matters prescribed in paragraph 2 of the same Article;
(11) A person who has, in contravention of the provision of paragraph 1 of Article 58, ceased or abandoned the manufacture of cigarette paper.
Article 74. A person who falls under one of the following items shall be punished with a fine not exceeding 50,000 yen:
(1) A person who violates the provisions of paragraph 1 of Article 10 (including the case where the same paragraph shall applies mutatis mutandis in paragraph 2 of Article 26), Article 33, Article 35 (including the case where the same Article shall applies mutatis mutandis in paragraph 2 of Article 60) or paragraph 2 of Article 37 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60);
(2) A cultivator, trial cultivator or cigarette paper manufacturer who fails, without proper reasons, to deliver leaf tobacco or cigarette paper on the date of delivery decided by the Corporation;
(3) A person who fails to prepare a book or to state the prescribed matters therein under the provision of paragraph 1 of Article 36 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), paragraph 1 of Article 47 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 61), paragraph 1 of Article 57 or paragraph 3 of Article 62, or makes therein false descriptions;
(4) A person who fails to make an information or report prescribed in the provision of paragraph 2 of Article 36 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), or paragraph 2 of Article 40 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60) or makes a false information or report;
(5) A person who has, in contravention of the provision of Article 42, abandoned his business;
(6) A person who has, in contravention of the provision of paragraph 2 of Article 64, consumed or disused tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper;
(7) A person who has rejected, interfered or avoided the inspection prescribed in Article 69.
Article 75. Tobacco, tobacco seeds, tobacco seedlings, leaf tobacco, manufactured tobacco, waste of leaf tobacco or manufactured tobacco, cigarette paper, substitute of manufactured tobacco, materials thereof or tools or machines to be used for manufacturing manufactured tobacco, cigarette paper or substitute of manufactured tobacco relating to the offence mentioned in Article 71, paragraph 1 or 2 of Article 72 or items 4 to 7 inclusive of Article 73, shall be confiscated.
2 In case the objects mentioned in the preceding paragraph have been transferred to others or consumed, or such objects are unconfiscable because they are owned by another person, a sum equivalent to the price thereof shall be collected in addition from the offender.
Article 76. A person who has committed a crime under Article 71 or paragraph 1 or 2 of Article 72 may be punished with imprisonment with hard labor and a fine at the same time in accordance with the attendant circumstances.
Article 77. In case a representative of a juridical person or a proxy, servant or other employee of a juridical person or a person is found to have done a violating act under the provisions of Articles 71 to 74 inclusive in respect to the business or property of the juridical person or the person, the actual violator shall be punished, and besides the juridical person himself or the person himself shall be punished with a fine under the provisions of the respective Article.
Article 78. To a person who has committed crimes mentioned in the provisions of Articles 71 to 74 inclusive (excluding items 3 and 7 of Article 74), 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 Criminal Code (Law No.45 of 1907) shall not apply;provided that this shall not apply to the case where such person shall be punished with imprisonment with hard labor or to the imprisonment with hard labor when he shall be punished concurrently with imprisonment with hard labor and a fine.
Article 79. The provisions of the Anti-National Tax Evasion Law shall apply mutatis mutandis to the violating case of this Law. In this case, the violating case of this Law shall be deemed to be violating case of indirect national tax.
2 In the case of the preceding paragraph the duties of the chief of Regional Financial Bureau or the chief of Taxation Office under the Anti-National Tax Evasion Law shall be acted by the officer or employee of the Corporation, who has been designated by the Minister of Finance in accordance with the extent of jurisdiction determined by him on the recommendation of the President of the Corporation.
3 In the case of paragraph 1, the duties of tax collector under the Anti-National Tax Evasion Law shall be acted by the employee of the Corporation who has been designated by the Minister of Finance on the recommendation of the President of the Corporation, under the extent of jurisdiction for the officer or employee of the Corporation designated by the Minister of Finance in accordance with the provisions of the preceding paragraph as well as the judicial police personnel and national public personnel enumerated below (hereinafter referred to as "judicial police personnel and the like" ). In this case, the employee of the Corporation who has been designated in accordance with the extent of jurisdiction for the officer or employee of the Corporation who acts the duties of the chief of Regional Finance Bureau, shall be deemed to be a tax collector of Regional Financial Bureau, and the employee of the Corporation who has been designated in accordance with the extent of jurisdiction for the officer or employee of the Corporation who acts the duties of the chief of Taxation Office as well as the judicial police personnel and the like shall be deemed to be a tax collector of Taxation Office:
(1) Police officers of Government of Local Public Entity;
(2) Maritime Safety Officials;
(3) Officers and employees of the Japanese National Railways who act their duties as judicial policemen;
(4) Afforestation Officers;
(5) Customs Officers;
(6) Tax Collectors.
4 The President of the Corporation shall assign a candidate and make the recommendation in accordance with the provisions of the preceding two paragraphs.
5 In case the officer or employee prescribed in paragraph 2 or 3 acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector, he shall be under the supervision of the Minister of Finance.
6 The Minister of Finance may release the designation in accordance with the provision of paragraph 2 or 3 when he recognizes it necessary.
7 In ease the officer or employee prescribed in paragraph 2 or 3 who acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector is found to have been in contravention of the same Law or order issued thereunder or order in respect of the supervision of the Minister of Finance by the provision of paragraph 5 or has neglected his duties, the Minister of Finance himself may dismiss the officer or may order the President of the Corporation to take disciplinary action to the employee. The provisions of Articles 24 and 45 of the Japan Monopoly Public Corporation Law shall apply mutatis mutandis to this case.
8 The money and other objects which have been paid or delivered in accordance with the notification under the provisions of paragraph 1 of Article 14 of the Anti-National Tax Evasion Law applied mutatis mutandis in paragraph 1, shall belong to the National Treasury.
9 In respect to the application of the provisions of the State Redress Law (Law No.125 of 1947) to the case where the officer or employee prescribed in paragraph 2 or 3 acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector mentioned in the National Tax Evasion Law, the performance of the competent duties shall be deemed to be the exercise of public power and the said officer or employee shall be deemed to be a public personnel of the State.
10 Expenditures to be required for the performance of duties by the officer and employee of the Corporation in accordance with the Anti-National Tax Evasion Law applied mutatis mutandis in paragraph 1, shall be borne by the Corporation.
Supplementary Provisions:
1. This Law shall come into force as from June 1, 1949.
2. A permission, designation, cancellation thereof, order, instruction, decision and other disposition which have been given by the Government under the Tobacco Monopoly Law before amendment (Law No.14 of 1904;hereinafter referred to as "Old Law" ) or ordinances issued thereunder shall be deemed to be those which have been given by the Corporation under this law on the date of disposition thereof.
3. An application, demand of protest or re-judging, report, information, notice or submittance of papers under the Old Law or ordinances issued thereunder shall be deemed to have been made to the Corporation under this Law.
4. Under the Old Law or ordinances issued thereunder, or by the disposition of the Government under the Old Law or ordinances issued thereunder, the price, leaf tobacco, cigarette paper and other articles which are to be delivered to the Government or to be received from the Government on and after the date of enforcement of this Law shall be delivered to or received from the Corporation respectively. The same shall be applicable to those which were to be delivered to or to be received from the Government prior to the enforcement of this Law.
5. In case a notification has been given by the provision of paragraph 1 of Article 37-(3) in the Old Law before the enforcement of this Law and permission has not been cancelled yet, the provisions of the same Article shall be still effective in respect of the cancellation of the permission concerned.
6. A person who has been punished under the Old Law or ordinances issued thereunder shall be deemed to be a person who has been punished under this Law.
7. The application of penal provisions for an act which has been committed before the enforcement of this Law shall be followed by the suit of the precedent.
8. The violating case under the Old Law shall be dealt with following the suit of Article 79.
9. The disposition under the Anti-National Tax Evasion Law applied mutatis mutandis in Article 67 of the Old Law, shall be deemed to have been made by the competent officer or employee of the Corporation in accordance with this Law.
10. The designation or the appointment of the officer or employee of the Corporation under the provision of paragraph 2 or 3 of Article 79 at the time of enforcement of this Law, may be made without the recommendation of the President of the Corporation.
11. The designation under the provision of the preceding paragraph shall lose its effect on the date when it elapsed one month after the date of enforcement of this Law or on the date when the designation or the appointment was made in accordance with the provision of paragraph 2 or 3 of Article 79 on the recommendation of the President of the Corporation.
12. Leaf tobacco, manufactured tobacco and cigarette paper which have been sold by the Government before the enforcement of this Law shall be deemed to have been sold by the Corporation in accordance with this Law.
13. Article 3 of the Finance Law mentioned in paragraph 2 of Article 34 (including the case where the same Article applies mutatis mutandis to the provision of paragraph 3 of Article 46 and paragraph 2 of Article 60) shall be deemed to contain the Law concerning to the Exception to Article 3 of the Finance Law (Law 27 of 1948) so far as the same Law remains effective.
14. A part of the Trade Association Law (Law No.191 of 1948) shall be amended as follows:
Next to item 4-d of paragraph 1 of Article 6, the following item shall be added:
4-e. An organization formed by tobacco cultivators and federations thereof which has made reports in accordance with the provision of paragraph 1 of Article 25 of the Tobacco Monopoly Law (Law No.111 of 1949).
Item 3 of Article 7 shall be amended as follows:
3. Deleted.
15. A part of the Japan Monopoly Public Corporation Law shall be amended as follows:
In Article 1, "the Tobacco Monopoly Law (Law No.14 of 1904), the Salt Monopoly Law (Law No.11 of 1905), and the Crude Camphor and Camphor Oil Monopoly Law (Law No.5 of 1903)" shall read "the Tobacco Monopoly Law (Law No.111 of 1949), the Salt Monopoly Law (Law No.112 of 1949) and the Camphor Monopoly Law (Law No.113 of 1949)" .
In Article 27, items 1 to 7 inclusive shall be amended as follows:
(1) Purchase of leaf tobacco, cigarette paper for manufactured tobacco, salt, bittern, crude camphor and crude camphor oil;
(2) Manufacture of manufactured tobacco, salt, bittern, crude camphor and crude camphor oil;
(3) Sale of manufactured tobacco, cigarette paper for manufactured tobacco, salt, bittern, crude camphor and crude camphor oil;
(4) Business pertaining to the guidance and encouragement of production to be offered to manufacturers of leaf tobacco, cigarette paper for manufactured tobacco;salt, bittern, crude camphor and crude camphor oil;
(5) Business pertaining to guidance and assistance to be offered to dealer in manufactured tobacco, cigarette paper for manufactured tobacco and salt;
(6) Business pertaining to export and import of leaf tobacco, manufactured tobacco, cigarette paper for manufactured tobacco, salt, bittern, crude camphor and crude camphor oil;
(7) Business pertaining to enforcement of matters prescribed in the Tobacco Monopoly Law, the Salt Monopoly Law and the Camphor Monopoly Law, other than those prescribed in each of preceding items.
In item 1 of paragraph 1 of Article 45, "the Tobacco Monopoly Law, Salt Monopoly Law and Crude Camphor and Camphor Oil Monopoly Law" shall read "the Tobacco Monopoly Law, the Salt Monopoly Law and the Camphor Monopoly Law" .
Minister of Finance IKEDA Hayato
Prime Minister YOSHIDA Shigeru