A part of Local Tax Law (Law No.110 of 1948) shall be amended as follows:
In Art.11, "may not be imposed in excess of such designation" shall be amended as "shall impose in accordance with such designation."
In the body of Art.13, ", surtaxes thereof and amusement and drinking and eating rate" shall be amended as "and surtaxes thereof" , in item (15) of the same Article, "agricultural mutual benefit insurance association," shall be added next to "agricultural mutual benefit association," ;and next to the item (13), following one item shall be added:
13-(2). Enterprise of Civilian Marchant Marine Committee
In Art.18 par.2, "the governor of the Do, urban or rural prefecture, or" shall be deleted.
In Art.19 "the mayors of cities, towns and headman of villages or" shall be deleted.
In Art.21 par.1, "(the day on which he has received a tax-writ or tax-order-note of the first period tax in case time of payment of annual taxes and periodic taxes has been divided)" shall be added next to "the day on which he has received a tax-writ or tax-order-note" ;to the same Article, following proviso shall be added:
Provided that;in respect to the imposition of Do, Fu or prefectural inhabitant tax basing the allotment provided for in Art.51, he shall file an objection with the mayor of a city, or headman of town or village.
In the same Article par.3, "(the day on which he has received a tax-writ or tax-order-note of the first period tax in case time of payment of annual taxes and periodic taxes has been divided)" shall be added next to "the day on which he has received a tax-writ or tax-order-note" .
In the same Article par.4, "In the case of the preceding paragraph," shall read "In the case of the proviso to par.1 and the preceding paragraph," ;in the same Article, par.6, "the mayor of a city, town or headman of village and" shall be deleted and par.7 of the same Article shall be par.8, and next to par.6, following one paragraph shall be added:
Even in the cases where an objection, appeal and bringing action prescribed in par.1 and par.3 to par.6 inclusive the collection of taxes shall not be suspended, provided that the governor of Do, Fu or prefectures, or the mayor of city, headman of town or village may, if it is considered necessary to do so ex cathedra or upon the demand of any person concerned, suspend it.
In Art.22 par.1, "the governor of the Do, or urban or rural prefecture," and ", the mayor of a city, headman of town or village" shall be deleted;and to the same paragraph, following proviso shall be added:
Provided that, this shall not apply in the case of collecting taxes in accordance with the provisions of Art.27.
In Art.23 paragraph 2, "mayor of city, town and village or" shall be deleted.
In Art.24 par.1, "the governor of the Do, urban or rural prefecture or" , "mayor of city, town or headman of village or" and in par.4, "the mayor of a city town or the headman of a village, or" shall be deleted.
In Art.26 par.2 and paragraph 3 shall be amended as follows:
Remaining fee, the fee for arears and the disposition fee for arrears for local taxes shall be collected prior to the local taxes.
In case a pledgee or mortgagee having right over the property of a taxpayer has proved by virtue of a notarial deed to the effect that the settlement of right of pledge or mortgage had taken place one year prior to the period for payment of the local tax, the collection of local tax shall not be enforced prior to that claim in the extent of value of the property concerned.
Next to Art.26, following one Article shall be added:
(Prescription)
Article 26-(2). With regard to the right of local public body for collecting of the collecting sum of local body, such right shall lapse by prescription, in the event of such right being not executed for five years.
Out of city, town and village taxes which are surtaxes or city, town and village tax as the city planning tax, the prescription concerning those which can not be imposed until determination the imposition of standard of the basic taxes thereof shall start from the day of determination of such imposition standard.
The notice of local tax-paying (to be called the delivery of the tax-writ tax-order-note or information letter of changing the date of payment) in accordance with the provisions of this Law shall have the power for interruption of prescription notwithstanding the provision of Article 153 of the Civil Code.
Par.2 of Art.27 shall be amended as follows:
In cases where Do, Fu or prefectural taxation officials or city, town or village taxation officials contemplate to collect taxes prior to due date of payment in accordance with the preceding paragraph, they shall issue an information letter of changing the date of payment.
To the same Article, following two paragraphs shall be added:
Local taxes which shall be collected in the case of items from 1 to 3 inclusive and item 5 of paragraph 1, shall not be collected prior to the reminder fee, the fee on arrears and the disposition fee for arrears, expenses for compulsory execution, expenses on procedure for insolvency and expenses for public sale for public imposts other than national taxes and local taxes in these cases.
The reminder fee, fee on arrears and disposition fee for arrears for local taxes shall not be collected prior to the reminder fee, the fee on arrears and the disposition fee for arrears, expenses for compulsory execution, expenses on procedure for insolvency and expenses for public sale for public imposts other than national taxes and local taxes in the cases of items 1 to 3 inclusive and item 5 of paragraph 1.
In Art.31 "a property for common utilization" shall be added next to "common property," .
The heading of Art.32 shall be amended as "(Treatment of Excess Collecting Sum)" and in the same Article, "a local tax" shall be amended as "collecting sum of local bodies" .
In Art.33 and Art.34, "or place of business" shall be amended as ", place of business or place of professional service" , and in Art.35, "or place of business" shall read ", place of business or place of professional service" .
In Art.36 par.1, item (5), "Rate on Telephone Right Tax" shall be deleted, "Telephone Right Tax" shall be amended as "Telephone Tax" , "Surtax on Telephone Right Tax" shall be amended as "Telephone Tax" ;and in item (7), "Rate on Amusement, Eating and Drinking Tax" ;in item (8) "Rate on Bath Taking Tax" ;in item (9), "Rate on Butchery Tax" ;and in item (10), "Rate on Advertisement Tax" shall be deleted.
In Art.41, "the governor of the Do, or urban or rural prefecture," , and "delegated by him, or the mayor of a city, town or the headman of a village" shall be deleted.
In Art.43, "and Art.32" shall be amended as ", Art.32 and Art.33" .
To the body of Art.44, par.1, following proviso shall be added:
Provided that with respect to admission tax, the local bodies shall cause such local tax to be paid with the stamps issued by the Do, Fu or prefectures, unless otherwise provided for in bylaw.
In the same Article, same paragraph, "Rate on amusement, eating and drinking tax" in item (5), "Rate on bath taking tax" in item (6) and "Rate on advertisement tax" in item (7) shall be deleted.
In the same Article, par.2, "(to excluding the proviso)" shall be added next to "the preceding paragraph" .
In Art.45 par.1, "the governor of the Do or an urban or rural prefecture or" and "or mayor of a city, town or headman of a village" shall be deleted.
In Art.46 par.1, "14. Telephone subscription right tax" shall be amended as "14. Telephone tax" .
In Art.47 par.1 item (2), "place of prefessional service," shall be added next to "place of enterprise," ;item (3) shall be amended as follows:
(3) Any juristic person and any association or foundation of non-juristic person which has its fixed representative or administrator who owns his office, place of enterprise or place of professional service, within the Do, Fu or prefectures concerned.
In the same Article par.2, "and any association or foundation of non-juristic person which has its fixed representative or administrator" shall be added next to "the juristic person" ;and "or place of enterprise" shall be amended as "place of enterprise or place of professional service" .
In Art.49, "September by bylaw (if it is divided into two periods it shall be in September and December)" shall be amended as "September and December by bylaw (if it is fixed as one period, it shall be in September)" .
In Art.50 par.1, "450 yen" shall be amended as "700 yen" ;and in par.2 of the same Article, "and an association or foundation of non-juristic person which has its fixed representative or administrator" shall be added next to "juristic person" ; "or place of enterprise" shall be amended as ", place of enterprise of place of professional service" .
To Art.52, the following five paragraphs shall be added:
With respect to any land for which according to Land Tax Law, there are provisions to the effect that no rental value shall be fixed, the estimated rental value therefor shall be computed for the rental value prescribed in paragraph 1.
In case the owner, pledgee or the holder of the land surface right is the national government, local public body or others upon whom no local tax can be levied, despite the provision of paragraph 1 the land tax therefor shall be imposed against the user thereof in the Do, Fu or prefectures concerned, on the basis of the estimated rental value;provided that as to the part which a governor of Do, Fu or prefectures deems it to be for official or public use, this shall not apply.
The estimated rental value provided for in the preceding two paragraphs shall in accordance with the provisions of the bylaw of the Do, Fu or prefectures, be determined by the governor of a Do, Fu or prefectures by comparison with rental value of similar land and in consonance with the quality and condition of the said land.
The user prescribed for in par.4 shall mean a holder of the land surface right (excluding the holder of the land surface right prescribed for in par.1), holder of servitude, holder of long-lease-tenancy of utilizing a land, or a person who has the right of utilizing a land by virtue of a convenant or other competence with the owner of the land.
The owner, pledgee or holder of the land surface right prescribed for in par.4, shall report by April 20, on the users as prescribed in the preceding paragraph, as current on April 1, every year, as may be provided for in Cabinet Orders or Ordinances.
In Art.57, the following five paragraphs shall be added:
With respect to any house for which according to House Ledger Law, there are provisions to the effect that no rental value shall be fixed, the estimated rental value therefor shall be computed for the rental value prescribed in par.1.
In case the owner is the national government, local public body or others upon whom no local tax can be levied, despite the provision of par.1 the house tax therefor shall be imposed on the user thereof in the Do, Fu or prefectures concerned, on the basis of the estimated rental value;provided that as to the part which a governor of Do, Fu or prefectures deems to be for official or public use, this shall not apply.
The estimated rental value provided for in the preceding two paragraphs, shall in accordance with the provisions of the bylaw of the Do, Fu or prefectures, be determined by the governor of a Do, Fu or prefecture in comparison with rental value of similar house and in consonance with the quality and condition of the said house.
The user prescribed for in paragraph 4 shall mean a person who has the right of utilizing the house by virtue of a covernant or otherwise with the owner of the house.
The owner as prescribed for in paragraph 4 shall report by May 20, on the users as prescribed in the preceding paragraph, as of May 1, every year, as may he provided for in cabinet orders or ordinances.
In Art.63 par.1, "excluding juristic persons under Art.34 of the Civil Code (Law No.89 of 1896)" shall be amended as "excluding juristic persons under Art.34 of the Civil Code (Law No.89 of 1896) and religious juristic persons;provided that to any profit making activities thereof, this provision shall not apply." ;in par.2 of the same Article, item (21) shall be deleted, and the subsequent items shall be shifted above to the respective serial number previous to the existing one, in regular order.
In Art.65 par.2, "the date of the termination" shall be amended as "December 31" .
In Art.69 par.1 shal be amended as par.3;and in the same paragraph, "concerning the imposition standard of enterprise tax;" shall be amended as. "concerning the imposition standard of enterprise tax against the enterprise other than enterprises prescribed for in paragraph 1;" par.2 of the same Article shall be amended as par.4;in the same Article, the following two paragraphs shall be added:
The standard of imposition of enterprise tax on the enterprise of supply of electricity, supply of gas and transportation (including the business of transportation), shall be, despite the provisions of Art.63, par.1 and Art.65, par.1, the amount of income and proceeds from liquidation in the case of enterprises as conducted by jurisdic person, and the amount of income as derived from the enterprise in the year previous to the relative fiscal year in the case of enterprises as conducted by individuals. The rate of standard imposition in the case of the amount of income being taken for the standard of taxation, shall be 1% irrespective of the provision of Art.67, par.1.
The provisions of Art.7, Art.8 and Art.65, par.2 shall apply mutatis mutandis to the case of the preceding paragraph.
In Art.70, "par.1 of the preceding Article" shall be amended as "paragraph 3 of the preceding Article" .
In Art.71 par.3, the respective items shall be amended as follows:
3. Administrative consultant
7. Authorized accounting consultant
8. Engineering and supervising consultant
9. Barbers and beauty parlors
10. Master of performances
11. Other professions similar to the above
In proviso to Art.76, "fees are collected from persons entering the exhibition halls and other similars places or" shall be added next to "in a case where" .
In Art.77 par.1 "(excluding the enterpriser of the places of Art.95 par.1 and the buyers from the dealers on vessels or cars.)" shall be added next to "buyer" ;and "(excluding enterpriser of the places of Art.95, par. I and dealers on vessels and cars.)" shall be added next to "seller" .
Par.2 of the same Article shall be deleted, and paragraph 3 shall be amended as par.2, and in the same paragraph, "paragraph 1" shall be amended as "preceding paragraph" and "(including the dealer mentioned in Art.27-(4), Liquor Tax Law)" shall be deleted, and to the same Article, following one paragraph shall be added.
In case the brewer of liquors consumes it himself or presents it to others, the tax shall be imposed on the brewer by Do, Fu or prefectures wherein factory is located, based on the prices.
In Art.79 par.3, "or when any person who is not engaged in electricity enterprise allows the use of electricity which he generates to another person who is not engaged in electricity enterprise" shall be amended as "or when any person who is not enterpriser of electricity or gas allows the use of electricity which he generates or gas which he produces to another person who is neither enterpriser of electricity nor producer of gas" .
Next to Art.81, following two paragraphs shall be added:
(Date of imposition of mine-lot tax)
Article 81-(2). The date of imposition of minelot tax shall be November 1.
(Time of payment of mine-lot tax)
Article 81-(3). The date of payment of minelot tax shall be determined by bylaws during the month of December;provided that this shall not apply in cases where special circumstances exist.
In Art.82 par.1, "10 yen" shall be amended as "15 yen" and "20 yen" shall be amended as "30 yen" .
Article 86 shall be amended as follows:
(Telephone tax)
Article 86. Telephone tax shall be imposed on the using of telephone or subscription thereof upon the user of subscriber by the prefecture in which such telephone is set.
The telephone provided for in preceding paragraph, means one which is installed under the contract with the government concerning the facility and service and the user means the party of contract concerned and subscriber means the person who becomes a user thereof newly.
Article 94 shall be amended as follows:
(Imposition rate of hunter tax)
Article 94. Hunter tax shall be imposed at the imposition rate of 1,800 yen.
In Art.99, "13. Surtax on telephone subscription right tax" shall be amended as "13. Surtax on telephone tax" ;and in item (21), "(provided that those which are fixed by regulations of Do, Fu or prefectures bylaw in accordance with the provision of Art.101, par.4, shall be excluded.)" shall be added next to "surtax on an independent tax" .
In Art.100, "and surtax on special net income tax," shall be amended as ", surtax on special net income tax" ; "and surtax on mine-lot tax" shall be added prior to "shall be determined" .
To Art.101, following one paragraph shall be added:
With respect to the surtax on the independent tax, Do, Fu or prefectures, when it is concluded that it is necessary for reduction of burden of the surtax on independent tax prescribed for in Art.99, item (22) and when other special circumstances exist, may prohibit the imposition or limit the imposition rate as may be provided for in bylaws. In this case, the provisions of Art.10, par.3 shall not interfere with its application.
In Art.104 par.1 item (2), "place of professional service" shall be added next to "place of business" , and said Article, par.1 item (3) shall be amended as follows:
3. Any juristic person and any association or foundation of non-juristic person which has its fixed representative or administrator who owns his office, place of enterprise or place of prefessional service within the city, town or village concerned.
In Art.104 par.2, "and any association of foundation of non-juristic person which has its fixed representative or administrator shall be added next to" the juristic person "and" or place of business "shall be amended as" place of business or place of professional service'.
In Art.106, "September (September and December when they are to be paid in two periods)" shall be amended as "September and December (September when they are to be paid in one period)" .
In Art.107 par.1, "450 yen" shall be amended as "750 yen" ;and in paragraph 2 or the same Article, "and an association or foundation of nonjuristic person which has its fixed representative or administrator" shall be added next to "a juristic person" , and "or place of enterprise" shall be amended as "place of enterprise or place of professional service" .
In Art.109, "(when the owner is the national government, local bodies or others on which local tax cannot be imposed, the user)" shall be added next to "the owner" .
In Art.116, "in this case, necessary determination as to the rates of imposition are thrice in admission tax, twice and a half times in mine product tax, once and a half times in timber trade tax and twice in other taxes." shall be added next to "as provided for in Art.103, par.2."
Article 118 shall be amended as follows:
(City planning tax of Do, Fu or prefecture)
Article 118. A Do, Fu or prefecture may for the purpose of alloting it to the expenses required for the execution if the City Planning Law (Law No.36 of 1919) and Special City Planning Law (Law No.19 of 1946), impose proportional rates on independent tax of the Do, Fu or prefecture, as a city planning tax, within the limit of 10% of land tax, house tax, the enterprise tax and the special net income tax (With respect to the enterprise tax or special net income tax provided for in Art.69, par.3, or Art.72, par.2 to which said Article is to apply it shall be the amount obtained by multiplying by 7.5% or 5% and or 4% or 5% in accordance with the categories provided for in Art.67, par.1 or Art.72, par.1, the result obtained by dividing the tax amount of the said tax by the imposition rate of the enterprise tax or special net income tax of the same fiscal year as provided for in Art.63, par.1 or Art.71, par.1. The same shall apply to Article 119) calculated by their respective standard imposition rates.
Article 119 shall be amended as follows:
(City planning tax of cities, towns and villages)
Article 119. City, town or village may, for the purpose of alloting it to the expenses required for the execution of the City Planning Law and Special City Planning Law, impose proportional rates on independent taxes of Do, Fu or prefecture, as a city planning tax within the limit of 30% of land tax, house tax, the enterprise tax and the special net income tax calculated by their respective standard imposition rates.
A city, town or village may, in addition to those enumerated in par.1, impose a city planning tax by creating a new tax item.
In Art.120 par.1, "for the land," shall be amended as "for works relating to forest road and land or forest," .
In Art.121 par.1, "common garbage disposing equipment" shall be added next to "common product-strong yard" .
To Art.122 par.1, following two items shall be added:
6. When the imposition of the surtax for the independent tax of Do, Fu or prefecture is prohibited or restricted in accordance with the provision of Art.101, par.4.
7. When the imposition rate of the surtax on the admission tax is restricted in accordance with the provision of Art.134-(2), par.1.
Next to Art.126, following one Article shall be added:
(Control of offender)
Article 126-(2). As to the case of the offence against local taxes (to be called a case of the offence, the same shall apply hereinafiter.) the provisions (excluding the provisions or Art.22) or the Anti-National Tax Evasion Law (Law No.67 of 1900) shall apply mutatis mutandis.
In the case of preceding paragraph, in respect to Do, Fu or prefectural taxes, the duties of a Chief of Regional Financial Bureau preseribed in the provisions of the Anti-National fax Evasion Law, shall be enacted by a governor of Do, Fu or prefecture, and the duties of a Chief of Taxation Office shall be enacted by a governor of Do, Fu or prefecture, and a Chief of a Local Branch Office or a Local Affairs Office of Art.155, par.1 of the Local Autonomy Law;and in respect to city, town and village tax, the duties of a Chief of Regional Financial Bureau prescribed in the provisions of the Anti-National Tax Evasion Law, shall be enacted by a Mayor of Kyoto City, Osaka City, Yokohama City, Kobe City and Nagoya City (to be called five big cities, the same shall apply hereinafter), the duties of a Chief of Taxation Office shall be enacted by a mayor of city, town or village (excluding the mayors of five big cities) or a chief of ward office of Art.155, par.2 of the Local Autonomy Law;provided that when a governor of Do, Fu or rural prefecture performs the duties of a Chief of Taxation Office, it shall be limited to the case where a case of the offence has been found outside of the area where Local Branch Office or Local Affairs Office of Art.155, par.1 controls.
In the case of par.1, in respect to Do, Fu or prefectural taxes, the duties of a Chief of Regional Financial Bureau or a tax collector of Taxation Office shall be performed by Do, Fu or prefectural officials whose duties are established and who are nominated by a governor of Do, Fu or prefecture (to be called Do, Fu or prefectural tax inspection official;the same shall apply hereinafter);and in respect to city, town or village taxes, the duties of a tax collector of Regional Financial Bureau shall be performed by city officials whose duties are established and who are nominated by the mayor of five big cities (to be called five big cities tax inspection officials the same shall apply hereinafter), the duties of tax collector of Taxation office shall be performed by city, town or village officials whose duties are established and who are nominated by the mayor of city, town or village (to be called city, town and village tax inspection official).
In the case of par.1, the provisions of Art.11 and Art 12 of the Anti-National Tax Evasion Law shall apply mutatis mutandis only to mvestigation of a case of offence concerning the Du, Fu or prefectural taxes and five great cities taxes and only in the area of Do, Fu or prefecture concerned or city concerned.
In the case or par.1, Do, Fu or prefectural tax inspection officials, five big cities tax mspection officials or city, town or village tax inspection officials may investigate the case of offence out of the area of local bodies to which they are attached.
In the case of par.1, an offence concerning admission tax, liquor consumption tax, timber trade tax, amusement, eating and drinking tax and bath taking tax and the surtaxes thereof shall be an offence against indirect national tax.
When mayor of city or headman of town or village is disposed to give the notice in accordance with the provision of Art.14, par.1 of Anti-National Tax Evasion Law applied in par.1, the permission of the governor of Do, Fu or prefecture shall be obtained beforhand.
The governor of Do, Fu or prefecture may, When he gives permission by the regulations of the preceding paragraph, permit after making alteration.
Do, Fu or prefectural tax inspection officials who enact the duties of tax collector of Regional Financial Bureau of city, town or village tax inspection officials who perform the duties of tax collector of Taxation Office, may, concerning the investigation of offence related to the surtaxes on Do, Fu or rural prefectural taxes among taxes prescribed for in par.6, act the duties of five big cities tax inspection officials or the duties of city, town or village tax inspection officials.
Money and articles paid in accordance with the notice provided for in Art.14, par.1 of the Anti-National Tax Evasion Law applied in par.1, shall be receipts of the local bodies concerned.
In Art.127, par.2, "450 yen by the number of taxpayers provided for in Art.47" shall be amended as "700 yen by the number of taxpayers provided for in Art.47" , "450 yen with the number of taxpayers in Tokyo Metropolis determined by Art.47" shall be amended as "700 yen with the number of taxpayers in Tokyo Metropolis determined by Art.47" and "450 yen with the number of taxpayers within the area where special wards" shall be amended as "750 yen with the number of tax-payers within the area where special wards" ;and this paragraph shall be amended as par.3 and par.3 shall be amended as par.4;and next to par.1, following one paragraph shall be added:
In the area of Tokyo Metropolis in which a special ward is established and in a special city, in respect to the application of regulations of Article 118, in the said Article, "10%" shall read "20%" .
Next to par.4 of the same Article, the following one paragraph shall be added:
Imposition and collection of Tokyo Metropolis taxes in the area of Tokyo Metropolis in which a special ward is established, may be entrusted to the mayor of special wards. In this case, in respect to the application of provisions of preceding Article, par.1, "a chief of a Local Branch Office or Local Affairs Office of Art.155, par.1 of the Local Autonomy Law" shall read "a chief of a Local Branch Office or a Local Affairs Office of Art.155, par.1 of the Local Autonomy Law or mayor of a special ward" and "out of the area where Local Branch Office or Local Affairs Office of Art.155, par.1 controls" shall read "outside of the area where Local Branch Office or Local Affairs Office of Art.155, par.1 controls or out of the area in which a special ward established" .
In Art.132 par.2, "taxation officials of the city, town or village" shall be amended as "taxation officials and tax inspection officials of the city, town or village" .
In Art.133, "and Kyoto City, Osaka City, Yokohama City, Kobe City and Nagoya City" shall be amended as "and five big cities" .
Next to Art.134, the following one Article shall be added:
(Special restriction of the imposition rate of the surtaxes on the admission tax)
Article 134-(2). With respect to the city, town or village of which estimated amount of receipts of surtax on admission tax exceeds the amount obtained by multiplied amount estimated of total standard amount of imposition or city, town or village inhabitant tax by the rate fixed by Cabinet Order, Do, Fu or prefecture may restrict as may be provided for in bylaws the imposition rate of surtax on admission tax of city, town or village concerned to the imposition rate suitable to the amount obtained by multiplied amount estimated of total standard amount of imposition of city, town or village inhabitant tax of city, town or village concerned by the rate fixed by Cabinet Order.
In the case where the imposition rate has been restricted in accordance with the provisions of preceding paragraph, the imposition rate of admission tax of Do, Fu or prefecture concerned in the said city, town and village shall be the one which is added the rate suitable to the rate cut down by restriction thereof. In this case, within the collected amount of admission tax of Do, Fu or prefecture concerned, the amount due to the rate suitable to the rate cut down by the restriction of imposition rate provided for in the same paragraph, shall be distributed to other city, town or village as may be provided for in bylaw.
Any city, town or village who is dissatisfied with the restriction of preceding paragraph, may file an objection with the Prime Minister.
The provision of Art.21, par.7 shall apply mutatis mutandis to the case of preceding paragraph.
In Art.136 par.3 shall be deleted, par.4 shall be amended as par.3 and in the same paragraph "par.1 or 2" shall be amended as "preceding two paragraphs" .
Next to Article 137, the following three Articles shall be added:
(Crime against agitation for non-payment of taxes)
Article 137-(2). A person who has instigated taxpayers not to file the declaration which the taxpayer should file concerning the taxable standard (to be called declaration in this chapter hereinafter) or to file false declaration or not to collect or pay taxes, shall be subjected to penal servitude not exceeding three years or to a fine not exceeding 200,000 yen.
A person who has employed violence or threat for the purpose of dissuading him from filing and making him file false declaration which the taxpayer should file, or preventing from collecting or paying taxes, shall also be subjected to penal servitude or to a fine of the preceding paragraph.
The provisions of the preceding two paragraphs shall apply mutatis mutandis to the report which the special collected should file and amount of tax which the special collector should collect.
(Crime of coercive collection)
Article 137-(3). When any tax payer (including the person obliged to collect taxes specially;the same shall apply in this Article hereinafter) has concealed, destroyed and disposed properties disadvantageously to local body or increased falsely the burden of such properties for the purpose of escaping the execution coercive collection before he is disposed of the execution concerned or when he acts those deeds for the purpose of escaping the execution after he was disposed of the execution concerned, he shall be subjected to penal servitude not exceeding three years or to a fine not exceeding 200,000 yen.
In the case where the third party who occupies the property has acted the deeds prescribed for in the preceding paragraph when the said tax payer is executed of coercive collection, he also shall be subjected to penal servitude or to a fine of preceding paragraph.
Those who have made a contract with the tax payer or the third party who occupies the properties in respect to the deeds prescribed for in the preceding paragraph, as knowing the fact, when the said taxpayer has been executed of coercive collection, shall be subjected to penal servitude not exceeding two years or to a fine not exceeding 100,000 yen.
Article 137-(4). To any person who has committed the crime mentioned in Art.136, par.1 or par.2, or preceding Article, penal servitude and fine may, according to the circumstances, be imposed concurrently.
In Art.139-(4), "Art.136 or Art.137" shall be amended as "Art.136, Art.137 or Art.137-(3)" .
To Art.140, the following two Articles shall be added:
(Non-penal fine)
Article 140-(2). In a case where any tax payer neglects to make a declaration or a report without a good reason as to matters which tax payer should declare or report in accordance with the provisions of Article 125 the regulations for a non-penal fine not exceeding 30,000 yen may be set up in the bylaws.
In the case where the person who has been sertenced to a non-penal fine in accordance with the provision of the preceding paragraph, is dissatis fied with the disposition he may bring action in court in respect to the Do, Fu or prefectural taxes, or he may appeal to the governor of Do, Fu or prefecture in respect to city, town or village taxes, and bring action in court in case he is dissatisfied with the decision thereof.
Concerning the desision provided for in the preceding paragraph the mayor of city, or headman of town or village may bring action in court.
The provision of Art.256, par.1 of the Local Autonomy Law, shall apply mutatis mutandis to the appeal of par.2.
Article 140-(3). In the case where any owner neglects to make a report without good reason as to matters which the owner should report in accordance with the provision of Art.52, par.7 or Art.57, par.7, the regulation for the non-penal fine not exceeding 3,000 yen may be set up in the by-laws.
The provisions of the preceding Article, pars.2 to 4 inclusive shall apply mutatis mutandis to the cases contemplated in the preceding paragraph.
In Art.145, "100%" and "125%" shall be amended as "250%" .
In Art.146 par.1, "with respect to any land for which tax is reduced under a term and land for which tax is exempted for a term or other land concerning which in accordance with Land Tax Law (Law No.28 of 1931) and other laws, there are provisions to the effect that special treatment shall be made concerning rental value for a certain fixed period, for which in accordance with the Land Registration Law rental value must be established or amended and with respect to any house for which according to the former House Tax Law (Law No.108 of 1940) there are provisions to the effect that no rental value shall be fixed and for which according to the House Registrative Law rental value must be determined if rental value is established or amended or determined or has not been determined at the time of the enforcement of this law" , shall be amended as "with respect to any land for which in accordance with the Land Registration Law rental value must be established or amended and any house for which in accordance with House Registration Law rental value must be determined, if no rental value has been established, amended or determined yet,"