Chapter I. General Provisions

(Definition) Article 1. The term of "salt" in this Law shall mean a solid substance containing more than 40 per cent of sodium chloride in quantity;provided that Chile nitre, kainite, silvinite and other minerals prescribed by Ministry of Finance Ordinance shall be excluded. 2 The term of "bittern" in this Law shall mean mother liquid or residue of brine from which salt has been crystallized in the course of manufacture of salt. 3 The term of "brine" in this Law shall mean liquid operated to sea water or brine spring, containing more than 50 per cent of sodium chloride in quantity in its solid substance and having specific gravity at the rate of more than 5 degrees in Baume densimeter at the temperature at 15°C. 4 The term of "refining" of salt in this Law shall mean re-manufacturing salt, for the purpose of increasing utility value of salt, by dissolving the salt and then operating the dissolved substance, except the case where salt is used for self-supply. 5 The term of "processing" of salt in this Law shall mean, except the case where salt is used for self-supply, changing salt or eliminating impure matters from salt or degenerating salt, for the purpose of increasing utility value of salt by means of burning, washing, crashing, compressing and the like other than the solution.

(Power or Monopoly) Article 2. The power of the monopolistic purchase, import, refining, processing and sale of salt and bittern shall belong exclusively to the State.

(Enforcement of Power of Monopoly) Article 3. The power belonging exclusively to the State in accordance with the provisions of the preceding Article and necessary matters attached to the power shall be exercised by the Japan Monopoly Public Corporation (hereinafter referred to as "the Corporation" ) by virtue of this Law and the Japan Monopoly Public Corporation Law (Law No.255 of 1948).

Chapter II. Manufacture

(Permission for Manufacture) Article 4. Salt, bittern or brine shall not be manufactured (excluding refining;hereinafter the same) by any person other than the Corporation or a person who has obtained the permission under paragraph 1 of Article 6.

(Purchase) Article 5. The Corporation shall purchase all the salt or bittern manufactured by a person who manufactures salt or bittern with its permission, provided that this shall not apply to salt which is used for the consumption of a person manufacturing salt with the permission and his employees and which is decided in accordance with Ministry of Finance Ordinance. 2 The Corporation shall fix the price of the purchase under the preceding paragraph and make a public announcement thereof in advance.

(Application for Permission) Article 6. A person who intends to manufacture salt, bittern or brine shall apply to the Corporation for permission at each manufactory, stating the kind of products, method of manufacture, scale and location of manufactory and storage, and annual capacity of manufacture. 2 In the written application under the preceding paragraph the following items shall be stated: (1) Construction of equipments of manufactory and storage; (2) Prearranged date of opening manufacture and period of operation during the year; (3) Kind of other business, if actually engaged in; (4) In the case of a juridical person, the amount of capital and names of officers. 3 When he intends to change any item prescribed in paragraph 1, he shall apply for permission to the Corporation.

(Restriction on Permission) Article 7. The Corporation may refuse to permit the manufacture of salt, bittern or brine to any person who falls under any 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) applying mutatis mutandis to the case mentioned in Article 55;hereinafter the same) and of whom a period of two years has not expired since the date of the punishment;and in case the 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 the manufacture 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 is carrying on sale of salt. (4) In case the location, equipments of manufactory or method of manufacture are deemed to be improper from the viewpoint of manufacture or inspection. (5) In case the annual capacity of manufacture fails to reach the standard decided by the Corporation. (6) In ease restriction on amount of salt manufacture is necessary for the adjustment of the demand and supply of salt. 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 to 3 inclusive of the preceding paragraph. 3 In case a minor or interdict is an applicant, the legal representative thereof shall also be deemed to be the applicant in regard to the application of the provisions of items 1 to 3 inclusive 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 Manufacture) Article 8. In the case of the decease of a person who manufactures salt, bittern or brine with the permission of the Corporation (hereinafter referred to as "manufacturer" ), his heir who intends to continue the manufacture of the same shall report to the Corporation to that effect without delay. 2 In addition to the preceding paragraph, any person who intends to succeed to the manufacture of salt, bittern or brine of a manufacturer, shall obtain the permission of the Corporation. 3 The provisions of items 1 to 3 inclusive of paragraph 1, and paragraphs 2 and 3 of the preceding Article shall apply mutatis mutandis to the permission under the preceding paragraph.

(Restriction on Manufacture) Article 9. The Corporation may restrict the amount of manufacture of salt, bittern or brine of manufacturers, when it is necessary for the adjustment of the demand and supply thereof.

(Indication) Article 10. The Corporation may give indications to the manufacturers to be in conformity with the standard which is previously decided by the Corporation, relating to the manufacturing methods, storing places or storing methods of salt, bittern or brine.

(Report) Article 11. A manufacturer shall report, when any change has been made in his address, name or title, or items referred to under paragraph 2 of Article 6, to the Corporation to that effect without delay. 2 When a manufacturer has suffered damage to salt, bittern or brine, manufactory or storage caused by disasters or other accidents, he shall report the cause and extent of the damage to the Corporation without delay.

(Abandonment and Cease) Article 12. When a manufacturer intends to abandon the manufacture in his manufactory, he shall apply for permission to the Corporation. 2 When the application for permission to abandon the manufacture under 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 amount of salt manufacture. 3 When a manufacturer intends to cease manufacture or to restore the manufacture in any of his manufactories after the same cessation, he shall report it to the Corporation, stating the reasons.

(Book and Information) Article 13. The manufacturer shall prepare books and state therein such matters as decided upon by the Corporation. 2 The manufacturer shall submit, in accordance with the indications of the Corporation, informations pertaining to his business to the Corporation.

(Delivery) Article 14. The manufacturer shall deliver, except the case falling under the proviso to paragraph 1 of Article 5, all the salt and bittern manufactured by him to the Corporation. 2 The Corporation may give indications as to the date, place and carrying route of the delivery and method of packing salt under the preceding paragraph to the manufacturer. 3 In case the salt or bittern delivered by a manufacturer is extremely inferior in quality, the Corporation may indicate him to re-deliver the salt or bittern after giving it proper treatments. 4 The Corporation may indicate to a manufacturer to deliver to the person designated by the Corporation the salt or bittern to be delivered to it under the provision of paragraph 1. In this case he is deemed to have made the delivery mentioned in the provision of the same paragraph at the time when the Corporation has given the indications of the delivery.

(Judging and Re-judging) Article 15. The Corporation shall judge the quality or class of salt or bittern delivered by a manufacturer (including the case where he is deemed to have made the delivery in accordance with the provision of paragraph 4 of the preceding Article), and pay him a purchase price appropriate for the quality or class thereof. 2 In case a manufacturer is dissatisfied with the judging under the preceding paragraph, he may claim a re-judging to the Corporation. 3 The claim of the re-judging under the preceding paragraph shall be made before he requests payment for the purchase price. 4 When the claim of the re-judging is made, the Corporation shall nominate two or more judges to make them re-judge and make a decision on the quality or class thereof. In this case, at least a half of the judges shall be nominated from persons other than the employees of the Corporation. 5 In case the quality or class of salt or bittern re-judged is proved not to be higher than the quality or class thereof judged under paragraph 1, the expenses required for the rejudging shall be borne by the claimant. 6 When the claim of the re-judging mentioned in the provisions of paragraph 2 is made, the Corporation may refuse the payment of the purchase price pending the decision thereupon.

(Compensation for Disaster) Article 16. When a manufacturer suffers loss, impairment or other damage to salt, bittern or brine caused by tidal wave, wind and flood, earthquake or other disasters, the Corporation may give, to the manufacturer, a compensation equivalent to the amount to be decided in accordance with Ministry of Finance Ordinance within the limit of the amount equivalent to two thirds of the amount of such damage.

(Organization of Manufacturers) Article 17. The Corporation may entrust a part of its business or give necessary indications in order to attain a sound development of the enterprise of salt manufacture to an organization formed by manufacturers or the owners of salt manufacturing equipments or a federation thereof. 2 The Corporation may give subsidies, within the limit of the budget for the fiscal year concerned, to the organization or its federation entrusted or given indications under the preceding paragraph.

(Cancellation of Permission) Article 18. In case a manufacturer falls under any one of the following items, the Corporation may cancel the permission for manufacture: (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 3 of paragraph 1 of Article 7; (4) In case he ceases manufacture for more than a year without proper reasons. 2 The provisions of paragraphs 2 and 3 of Article 7 shall apply mutatis mutandis to the case under the preceding paragraph;in this case "applicant" shall be taken to read "manufacturer" .

Article 19. When the Corporation intends to cancel the permission for a manufacturer in accordance with the provisions of the preceding Article, it shall notify him to that effect beforehand, shall request the attendance of him or his representative and shall let employees appointed by it make hearing in order to give an opportunity by which an evidence is submitted for explanation.

(Disposal subsequent to Abandonment of Business) Article 20. In case the manufacturer has had been cancelled his permission for manufacture or abandoned his manufacture, when there actually exists salt, bittern or brine, he shall still be deemed to be a manufacturer with regard to the existing material.

(Refining and Processing) Article 21. Any person other than the Corporation or a person entrusted by the Corporation shall not refine or process salt. 2 A person who manufactures medicine falling under the provision of paragraph 1 of Article 1, in accordance with the provisions of the Pharmaceutical Affairs Law (Law No.197 of 1948) may, for the purpose of making medicine, refine or process salt sold by the Corporation with permission of the Corporation, notwithstanding the provision of the preceding paragraph.

Chapter III. Import

(Import) Article 22. Salt and bittern shall not be imported by any person other than the Corporation or a person entrusted by the Corporation;provided that this shall not apply to salt or bittern which is carried with by a traveller for his own use and which is decided upon by Ministry of Finance Ordinance.

Chapter IV. Sale

(Sales) Article 23. The Corporation may make salt wholesalers or salt retailers designated by it (hereinafter referred to as "sellers" ) sell salt. 2 Any person other than the Corporation or sellers shall not sell salt;provided that this shall not apply to the substance falling within the purview of item 1 of paragraph 4 of Article 2 of the Pharmaceutical Affairs Law or the products made or the said substance or prepared of the same medicine. 3 The salt wholesaler shall purchase salt from the Corporation and sell it to the salt retailer;provided that he may sell it directly to consumers in case it exceeds the quantity prescribed by Ministry of Finance Ordinance. 4 The salt retailer shall purchase salt from the salt wholesaler and sell it to consumers. 5 Any person other than the Corporation or a person entrusted by the Corporation shall not sell bittern.

(Application for Designation) Article 24. A person who intends to become a seller shall apply to the Corporation for a designation stating the kind of a wholesaler or a retailer, and location of store and storage. 2 In the written application under the preceding paragraph, the following items shall be stated: (1) Construction of furnishing of storage; (2) Kind of goods to be sold; (3) Estimated amount of sale during the year; (4) Total amount of funds to be appropriated for sale; (5) Kind of other business, if actually engaged in; (6) In the case of a juridical person, the amount of capital and names of officers. 3 When he intends to change any item prescribed in paragraph 1, he shall apply to the Corporation for permission;the same shall be applicable to the case where he intends to establish or abandon his store or storage.

(Restriction on Designation) Article 25. The Corporation may refuse to designate any person as a seller, who falls under any 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 a seller 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 is a manufacturer, or a person entrusted with refining, processing or importing salt, or he deals, as his business, in other goods improper from the viewpoint of inspection; (4) In case an applicant intends to be a wholesaler and a retailer concurrently; (5) In case the equipments of store or storage are recognized to be improper for carrying on sale of salt; (6) In case the estimated amount of sale of salt is deemed difficult to reach the standard decided by the Corporation, or other matters are beemed extremely unsuitable for the business; (7) In case an applicant is an insolvent and is not yet rehabilitated or the foundation of management of his business is regarded extremely weak. 2 The provisions of paragraphs 2 and 3 of Article 7 shall apply mutatis mutandis to the case under the preceding paragraph, in this case, "items 1 to 3 inclusive of the preceding paragraph" and "items 1 to 3 inclusive of paragraph 1" shall be taken to read "items 1 to 4 inclusive and item 7 of paragraph 1 of Article 25" , respectively.

(Period of Designation and Delivery of Certificate) Article 26. The designation of sellers shall be made within a period not exceeding three years. 2 When the Corporation has designated a seller, it shall deliver a certificate to him. 3 In case the period under paragraph 1 has expired, the Corporation may redesignate to such a person without his application under Article 24, when it deems proper to designate successively.

(Succession of Sales) Article 27. In the case of the decease of a seller, his heir who intends to continue the sale of salt shall report to the Corporation to that effect without delay. 2 In addition to the preceding paragraph, any person who intends to succeed to the sale of salt, shall obtain permission of the Corporation. 3 The provisions of items 1 to 4 inclusive and item 7 of paragraph 1, and paragraph 2 of Article 25 shall apply mutatis mutandis to the case under the preceding paragraph.

(Selling Price of the Corporation) Article 28. The Corporation shall fix, with the approval of the Minister of Finance, the selling price of salt and bittern and make a public announcement thereof. 2 The provision of the preceding paragraph shall not impede the application of the provision of Article 3 of the Finance Law (Law No.34 of 1947).

(Special Price) Article 29. In case the Corporation sells salt to a person who intends to use salt for manufacture of caustic soda, soda ash or other chemicals to be designated by Cabinet Order, the Corporation may, notwithstanding the provisions of the preceding Article, sell salt at the lower price than the selling price under paragraph 1 of the said Article (hereinafter referred to as "special price" ) with approval of the Minister of Finance. 2 The Corporation may make the person who has purchased salt at the special price in accordance with the provision of the preceding paragraph prepare books, submit informations, and may give necessary indication to him. The same shall apply to a person obtaining by transfer salt, transferred with the permission in accordance with the provision of paragraph 4, for the use referred to under the preceding paragraph. 3 In case the Corporation sells salt at the special price to the person falling under paragraph 1, the Corporation may, in accordance with Ministry of Finance Ordinance, make him deposit the security corresponding to the amount of whole or a part of the balance between the special price and the selling price under paragraph 1 of the preceding Article. 4 When a person intends to alter the purpose of use of salt purchased at the special price for the use under paragraph 1, or intends to transfer the same to others, he shall apply for permission to the Corporation. In this case, the Corporation shall collect a sum corresponding to the balance between the special price and the selling price under paragraph 1 of the peceding Article, except the case where salt is transferred to another person falling under paragraph 1. 5 When salt purchased at a price other than the special price has been used by any person for the purpose prescribed in paragraph 1, the Corporation may give to the said person a subsidy equivalent to four fifths of the balance between the special price and the selling price mentioned in paragraph 1 of the preceding Article. 6 In the case following under item 1 or 2, the Corporation shall collect a forfeit within the amount corresponding to twice the amount obtained by multiplying the balance between the special price and the selling price under paragraph 1 of the preceding Article by the quantity of salt sold (the quantity of deficit in the case of item 2);in the case of following item 3 the Corporation shall collect forfeit within the amount corresponding to twice the amount of the subsidies given according to false papers or statements: (1) In case salt which was purchased at the special price, has changed its purpose for use or been transferred to others without a permission of the Corporation; (2) In case the quantity of salt used for the purpose has been deficient as compared with whole quantity of the salt purchased at the special price without proper reasons; (3) In case the subsidies under paragraph 5 has been given according to false papers or statements.

(Custody Fee) Article 30. When a person who has purchased salt or bittern from the Corporation fails to take delivery of the goods within the receiving term decided by the Corporation, the Corporation may collect due amount of custody fee;provided that this shall not apply to the number of days while the person cannot take delivery of the goods due to the reason not liable for his responsibilities.

(Deferred Payment of Purchase Price) Article 31. The Corporation may permit a person who purchased salt or bittern from the Corporation for the deferred payment of the purchased price by collecting a reliable security, when it is deemed difficult to be paid at one time. 2 Notwithstanding the provision of the preceding paragraph, the Corporation may, when it is deemed specially necessary, exempt from the deposit of securities;provided that the amount equivalent to the securities deposited shall be more than one third of the purchase price. 3 In the case under paragraph 1, when the person fails to pay the purchase price by the date of payment, the Corporation may collect interest against the amount in arrears in accordance with Ministry of Finance Ordinance. 4 When the Corporation deems it unnecessary to continue the deferred payment to the person permitted in accordance with the provision of paragraph 1 or it deems it extremely improper to continue the deferred payment to him, it may cancel permission for the deferred payment.

(Sales Commission) Article 32. The Corporation may fix the sales commission to be added to the selling price under paragraph 1 of Article 28 at the time of sale of salt by wholesalers and retailers respectively, and indicate it to them.

Article 33. In case the Corporation sells salt to a person other than wholesalers (the person coming under paragraph 1 of Article 29 excluded) in accordance with Ministry of Finance Ordinance, the Corporation may sell it, notwithstanding the provisions of Article 28, at they price within the sum of the price under paragraph 1 of the same Article in addition to the sales commission of a wholesaler or a retailer.

(Restriction on Purchase and Sale) Article 34. Wholesalers shall not receive the transfer of salt from any person other than the Corporation for the purpose of sale and retailers shall not receive the transfer of salt from any person other than the Corporation and wholesalers therefor, provided that this shall not apply to the case falling under one of the following items: (1) In the case where salt is transferred from a wholesaler or a retailer who has become unable to continue his business due to abandonment of business or other reasons to any wholesaler of retailer respectively; (2) In the case of acquisition through auction. 2 In the case under each item of the preceding paragraph, a seller shall inform to that effect to the Corporation without delay.

(Prohibition on Mixture) Article 35. Sellers shall not mix other materials with salt sold by him. 2 Sellers shall not sell salt mixed with other materials;provided that this shall not apply to the case where they obtain permission of the Corporation for sale of salt mixed with other materials due to the reason not attributable to his responsibilities.

(Indication) Article 36. The Corporation may give indications to a seller with respect to the equipments of his store and storage, methods of taking over, kinds and quantities of salt which he is to keep in store and methods of the sale and preservation of salt as well as its buyer, uses, quantity and time in case of the sale of salt. 2 The Corporation may give indications to an organization formed by sellers or a federation thereof concerning necessary matters for at taining a sound development of the salt selling business. 3 The provisions of Article 13 shall apply mutatis mutandis to a seller, an organization formed by sellers or a federation thereof.

(Profit and Loss in Balance) Article 37. In case the selling price n mentioned in paragraph 1 of Article 28 has been revised, the Corporation may make the seller pay to it or may refund to him the whole or a part of the profit or loss in balance accrued from the sale of salt which he actually owns. 2 In case the selling price has been revised, a seller shall report to the Corporation without delay on the quantity by brands and types which he owns on the occasion of the said revision.

(Report) Article 38. When a seller changes his address, name, title or items referred to under paragraph 2 of Article 24, he shall report to that effect without delay to the Corporation. 2 When a seller intends to abandon his business he shall report to that effect to the Corporation.

(Cancellation of Designation and Suspension of Sale) Article 39. The Corporation may cancel the designation of a seller when he falls under any one of the following items: (1) In case a seller is in contravention of the provisions of this Law; (2) In case a seller does not obey the indications given by the Corporation in accordance with this Law; (3) In case a seller falls under item 3, 4 or 7 of paragraph 1 of Article 25; (4) In case a seller ceases his business, without proper reasons, for more than three months in succession; (5) In case a seller makes false statements in his reports, informations or books prescribed in this Law; (6) In case a wholesaler fails, without proper reasons, to pay all the purchase price after the date of the payment. 2 In case a seller falls under the provision of item 1 or 2 of the preceding paragraph, the Corporation may suspend the sale of salt for a period not exceeding one month instead of the cancellation of the designation. 3 The provisions of paragraphs 2 and 3 of Article 7 shall apply mutatis mutandis to the cases under the preceding two paragraphs;in this case "applicant" shall be taken to read "seller" . 4 The provisions of Article 19 shall apply mutatis mutandis to the cancellation of the designation mentioned in paragraph 1 and the suspension of sale mentioned in paragraph 2.

(Disposal subsequent to Abandonment of Business) Article 40. The salt which a seller owns when the designation for him has been cancelled or he has abandoned his business, shall not be disposed of without indications of the Corporation.

Chapter V. Export

(Export) Article 41. The Corporation may export salt or bittern or sell it for the purpose of export. 2 The salt or bittern purchased from the Corporation for the purpose of the export, shall not be transferred to others or consumed prior to export without the permission of the Corporation. 3 The Corporation may, if it is deemed necessary, make the person to whom the Corporation has sold salt or bittern for the purpose of the export in accordance with the provisions of paragraph 1, submit informations with respect to the salt or bittern purchased from it.

Chapter VI. Miscellaneous Provisions

(Restriction on Possession and the Like) Article 42. No person shall possess, hold, transfer or be transferred salt or bittern which was not sold by the Corporation except the case authorized by the provisions of this Law;provided that the same shall not apply to a person who possesses or holds salt or bittern with proper reasons. 2 The Corporation may make article which falls under the preceding paragraph deliver as decided by the Corporation except in the case of confiscation under this Law;in this case the provision of paragraph 1 of Article 15 shall apply mutatis mutandis with the exception of salt or bittern mixed with other materials.

(Transfer of Brine) Article 43. Brine shall not be transferred to any person other than salt or bittern manufacturers;provided that the above shall not apply to the case where the permission of the Corporation has been obtained. 2 In case brine is used for a purpose other than salt or bittern manufacture, the permission of the Corporation shall be obtained. 3 In case it is deemed specially necessary to coordinate the demand and supply of salt, the Corporation may indicate to a manufacturer with respect to the person to whom brine is transferred, its use and the quantity, time and place to be transferred. 4 The Corporation may restrict the transfer price of brine.

(Information concerning the Use of Bittern) Article 44. The Corporation may, when it is deemed necessary, make a person who has purchased from the Corporation bittern exceeding the quantity decided in accordance with Ministry of Finance Ordinance submit informations with respect to the use of the purchased bittern.

(Visiting for Inspection) Article 45. The Corporation may make its competent employees visit the following places for the inspection of salt, bittern, brine, tools or machines, books or papers: (1) Manufactories or storages of salt, bittern or brine; (2) Offices, stores, factories, business establishments or warehouses of manufacturers, persons who obtained the consignment or permission of refining or processing salt, persons who obtained the consignment of importing salt or bittern, sellers, persons who purchased salt at the special price or persons who possess or use the above salt, persons who received or intend to receive the payment of subsidies mentioned under the provision of paragraph 5 of Article 29, persons who purchased salt from the Corporation for the purpose of the export or persons who purchased bittern from the Corporation. 2 On the inspection visiting the places under the preceding paragraph, the competent employee shall carry a certificate to prove his status and show it at the request of the persons concerned.

(Compulsory Collection) Article 46. The sum of the price to be paid to the Corporation in accordance with the provisions of paragraph 5 of Article 15, paragraphs 4 and 6 of Article 29 as well as paragraph 1 of Article 37, may be collected following the suit of the disposition for the recovery of the national tax in arrears;provided that the same shall come next to the national tax in the order of the preferential right.

Chapter VII. Penal Provisions

Article 47. 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, in contravention of the provisions of Article 4, manufactures or prepares to manufacture salt, bittern or brine; (2) A person who, in contravention of the provisions of paragraph 2 or 5 of Article 23, sells or prepares to sell salt or bittern; (3) A person who has violated the provision of paragraph 1 of Article 34, Article 35, paragraph 2 of Article 41 or paragraph 1 of Article 42.

Article 48. A person who has imported salt or bittern in contravention of the provision of Article 22 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 ten times as much as the price of salt or bittern imported exceeds 300,000 yen, the fine shall not exceed ten times as much as the corresponding price. 2 As to a person who has intentionally prepared for the purpose of committing the crime mentioned in the preceding paragraph, or has commenced to commit the crime and has not accomplished it, the examples of the above paragraph shall be followed. 3 The price under paragraph 1 shall be the aggregation of the original cost at the place where such salt or bittern was produced or purchased, the packing cost, freight cost, insurance premium and other expenses needed before its arrival at the importing place, and a sum equivalent to the import duty.

Article 49. A person who falls under one of the following items shall be punished with a fine not exceeding 100,000 yen: (1) A manufacturer who establishes the manufactory or the storage of salt, bittern or brine outside the place permitted by the Corporation; (2) A person who changes the kinds of products, the method of manufacture, the scale of manufactory or storages, or the capacity of manufacture in contravention of the provisions of paragraph 3 of Article 6; (3) A person who succeeds to the manufacture of salt, bittern or brine or the sale of salt in contravention of the provision of paragraph 2 of Article 8 or paragraph 2 of Article 27; (4) A person who abandons the manufacture in contravention of the provisions of paragraph 1 of Article 12; (5) A manufacturer who fails, without proper reasons, deliver salt or bittern to the place of the delivery indicated by the Corporation on the date of the delivery indicated by it; (6) A person who violates the indications of the Corporation mentioned in the provision of paragraph 4 of Article 14; (7) A person who violates the provision of paragraph 1 of Article 21 or paragraph 1 or 2 of Article 43; (8) A seller who sells salt at a price other than a sum equivalent to the aggregation of the selling price mentioned in paragraph 1 of Article 28 and the sales commission indicated by the Corporation; (9) A brine manufacturer who transfers brine at a price exceeding the restricted price mentioned in the provision of paragraph 4 of Article 43.

Article 50. Any 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 provision of paragraph 1 of Article 8, paragraph 1 of Article 27, paragraph 2 of Article 34 or Article 40; (2) A person who, without proper reasons, violates the indications of the Corporation mentioned in the provision of Article 10, paragraph 1 of Article 36 or paragraph 3 of Article 43; (3) A person who fails to prepare books mentioned in the provisions of paragraph 1 of Article 13, (including the case where it is applicable mutatis mutandis to a seller in paragraph 3 of Article 36) or paragraph 2 of Article 29 or fails to state the decided matters thereon or makes therein false descriptions; (4) A person who fails to make informations or a report mentioned in the provisions of paragraph 2 of Article 13 (including the case where it is applicable mutatis mutandis to a seller in paragraph 3 of Article 36), paragraph 2 of Article 37 or paragraph 3 of Article 41, or makes false informations or reports; (5) A person who violates the indications concerning the carrying route or the method of packing mentioned in the provision of paragraph 2 of Article 14; (6) A person who changes the location of the store or the storage, establishes or abandons the store or the storage in contravention of the provisions of paragraph 3 of Article 24; (7) A person who abandons the business in contravention of the provisions of paragraph 2 of Article 38; (8) A person who has rejected, interferred or avoided the inspection mentioned in the provisions of Article 45.

Article 51. Salt, objects in which salt is mixed with other materials, bittern or brine relating to the offences under Article 47, paragraph 1 or 2 of Article 48 or item 6 of Article 49, shall be confiscated. 2 When the object under the preceding paragraph has been transferred to others or consumed, or can not be confiscated, it being in possession of a person other than an offender, a sum equivalent to the price thereof shall be collected in addition.

Article 52. A person who commits the crime mentioned in Article 47 or paragraph 1 or 2 of Article 48 may be punished with imprisonment with hard labor and a fine at the same time in view of the attendant circumstances.

Article 53. When a representative of a juridical person or a proxy, servant or other employee of a juridical person or a person, in respect to the business or the property of the juridical person or the person, is found to have done the violating act of Articles 47 to 50 inclusive, the actual violater shall be punished and besides the juridical person or the person shall be punished with the fine mentioned in the respective Articles.

Article 54. The 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 to a person who has committed the crimes mentioned in Articles 47 to 50 inclusive, (excluding items 3 and 8 of Article 50);provided that this shall not apply to the case where such person shall be punished with imprisonment with hard labor when he shall be punished concurrently with imprisonment with hard labor or to the imprisonment with hard labor and a fine.

Article 55. 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 the violating case of the 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 or the tax collector prescribed in the Anti-National Tax Evasion Law shall be acted by the officer or employee of the Corporation as well as the judicial police personnel and national public personnel prescribed in paragraph 2 or 3 of Article 79 of the Tobacco Monopoly Law (Law No.111 of 1949). 3 The provisions of paragraphs 5 and 7 to 10 inclusive of Article 79 of the Tobacco Monopoly Law shall apply mutatis mutandis to the case of paragraph 1.