I hereby promulgate the Law for Abolition of the Textile Excise Law, etc.
Signed:HIROHITO, Seal of the Emperor
This twenty-seventh day of the twelfth month of the twenty-fourth year of Showa (December 27, 1949)
Prime Minister YOSHIDA Shigeru
Law for Abolition of the Textile Excise Law, etc.
The following Laws shall be abolished:
The Textile Excise Law (Law No.7 of 1910);
The Soft Drinks Tax Law (Law No.16 of 1926);
The Transaction Tax Law (Law No.108 of 1948).
Supplementary Provisions:
1. This Law shall come into force as from January 1, 1950.
2. As to the textile excise and the soft drinks tax, imposed or to have been imposable before the enforcement of this Law, the old Law shall still prevail.
3. As to the transaction tax imposed on the transaction of which counter-value was received before the enforcement of this Law, the old Law shall still prevail.
4. In case the textiles on which the textile excise was paid before the enforcement of this Law or the commodities manufactured thereof have been exported by the day after lapse of three months from the enforcement day of this Law, in respect of the textiles or the commodities concerned, the provision of Article 3 paragraph 2 of the old Textile Excise Law shall still prevail after the enforcement of this Law.
5. As to the soft drinks which are carried out of the manufactory without payment of soft drinks tax thereon before the enforcement of the present Law as prescribed by the provision of Article 8 paragraph 1 of the Soft Drinks Tax Law, the provisions of paragraph 2 and paragraph 3 of the same Article and Article 9 shall still prevail.
6. The Law concerning the Collection of Sugar Excise and Textile Excise. etc.(Law No.45 of 1911) shall be partially amended as follows:
The title shall be determined as follows:
"Law concerning the collection of Liquor Tax, etc."
In Article 2, "Textile Excise Law" shall be deleted.
In Article 3, "Textile Excise Law" and "textile" shall be deleted.
7. The Law concerning the Reduction, Exemption and Postponement of Collection of Taxes for Sufferers from Calamities (Law No.175 of 1947) shall be partially amended as follows:
In Article 8 and Article 9, "liquor tax, soft drinks tax, commodity tax and transaction tax" shall be amended as "liquor tax and commodity tax" .
8. As to the taxpayers of soft drinks tax as prescribed in paragraph 2 of the Supplementary Provisions and those of transactions tax as prescribed in paragraph 3 of the Supplementary Provisions, the provisions of Article 8 and Article 9 of the old Law concerning the Reduction, Exemption and Postponement of Collection of Taxes for Sufferers from Calamities before amendment shall still prevail.
9. The Anti-Imitation Stamps Law (Law No.189 of 1947) shall be partially amended as follows:
In Article 1 paragraph 1, "or a certificate of the transaction tax received from the Government by paying cash pursuant to the provisions of Article 11, proviso, of the Transaction Tax Law (Law No.108 of 1948)" shall be deleted;and "or indications" shall be deleted.
10. As to the application of the penal provisions to the acts made before the enforcement of this Law, the old Law shall still prevail.