Law for Partial Amendment to the Local Tax Law
法令番号: 法律第2号
公布年月日: 昭和25年2月28日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Local Tax Law.
Signed:HIROHITO, Seal of the Emperor
This twenty-eighth day of the second month of the twenty-fifth year of Showa (February 28, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.2
Law for Partial Amendment to the Local Tax Law
The Local Tax Law (Law No.110 of 1948) shall be partially amended as follows:
In Article 10 paragraph 4, "(to exclude those for the acquisition of goods)" shall be deleted.
In Article 13, "local tax shall (excluding mine product tax, admission tax, liquor consumption tax, electricity and gas tax, timber transport tax, amusement and drinking and eating tax and surtaxes thereof)" shall be amended as "local tax shall (excluding mine product tax, liquor consumption tax, electricity and gas tax, timber transport tax, amusement and drinking and eating tax and surtaxes thereof as well as admission tax)" , and items 20 to 24 inclusive shall be amended as follows:
20 to 23 inclusive.　Deleted.
24.　Enterprise of housing associations.
In Article 36 paragraph 1 item 2 and in Article 44 paragraph 1 item 1, "Surtax on Admission Tax" shall be deleted.
Article 46 paragraph 1 item 16 shall be amended as follows:
16.　Deleted.
Article 76 shall be amended as follows:
(Imposition Rate of Admission Tax)
Article 76.　Admission tax shall be imposed at the imposition rate of 100% ; provided that, in cases where fees are collected from persons entering exhibition grounds or halls, public pleasure-grounds and other similar places, from persons entering, for the purpose of appreciation, halls where only pure musics such as symphony, instrumental music, vocal music, etc. are performed for study, or from persons entering competition grounds to watch the athletic sports participated in by students, schoolboys and persons who do not make competitions their business, the imposition rate shall be 40%.
In Article 83 paragraph 1, "or the acquirer" and "or on its aquisition" shall be deleted.
In Article 84, "or the acquirer" and "or its acquisition" shall be deleted.
In Article 86 paragraph 1, "or its acquisition" and "or the acquirer thereof" shall be deleted;and in paragraph 2 of the same Article, "and subscriber means the person who becomes a user thereof newly" shall be deleted.
Article 88 and Article 89 shall be amended as follows:
Article 88 and Article 89.　Deleted.
In Article 92, "and the acquirer of fishing right" and "or the acquisition thereof" shall be deleted.
In Article 99 item 6 shall be amended as follows:
6.　Deleted.
In item 15 of the same Article shall be amended as follows:
15.　Deleted.
In Article 101 item 1, "and the imposition rate of surtax on admission tax shall be 200% of the principal tax" shall be deleted.
In item 2 of the same Article, "and real property acquisition tax" and "20% of the value of real property with respect to the surtax on acquisition of real property tax" shall be deleted.
In Article 108 paragraph 1, "or the acquirer" and "or its acquisition" shall be deleted.
In Article 109, "or the acquisition thereof" and "or acquirer" shall be deleted.
In Article 110, "or acquirer" and "or acquisition thereof" shall be deleted.
In Article 111, "or acquires" and "or its acquisition" shall be deleted.
In Article 116, "thrice in admission tax" shall be deleted;and in the same Article, "(excluding admission tax)" shall be added next to "in other taxes" .
Article 122 paragraph 1 item 7 shall be deleted.
In Article 126-(2) paragraph 6, "admission tax, liquor consumption tax, timber transport tax, amusement and drinking and eating tax and bath-taking tax and the surtaxes thereof" shall be amended as "liquor consumption tax, timber transport tax, amusement and drinking and eating tax, bath-taking tax and the surtaxes thereof as well as admission tax" .
In Article 127 paragraph 1, "in the case of the admission tax to 3 times," shall be deleted, and in the same Article, "(excluding admission tax)" shall be added next to "other taxes" .
Article 134-(2) shall be deleted.
Supplementary Provisions:
1　This Law shall come into force as from the day of its promulgation and shall apply as from March 1, 1950.
2.　With regard to the admission tax, vessel tax for the acouisition of a vessel, automobile tax for the acquisition of an automobile, telephone tax for the subscription of a telephone, real property acquisition tax, fishing right tax for the acquisition of fishing right and the surtaxes to those taxes, as well as boat tax for the acquisition of a boat, bicycle tax for the acquisition of a bicycle, cart tax for the acquisition of a cart and safe tax for the acquisition of a safe, to be imposed by February 28, 1950, the old provisions shall be applicable as heretofore.
3.　In case where persons obliged to collect special taxes collected the admission tax and the surtax thereon on or prior to February 28, 1950 on the entrance made on and after March 1, 1950, into the places as provided for in Article 75, paragraph 1 of the Local Tax Law or on the utilization made on and after the same date of the facilities thereof, such persons shall pay the said admission tax or the surtax thereon at the tax amount as heretofore enforced, regardless of the amended provisions of this Law, to the To, Do or Prefecture concerned, by the day prescribed by its by-laws.
4.　Persons who paid the persons obliged to collect special taxes the admission tax and the surtax thereon as prescribed in the preceding paragraph may demand of the To, Do or Prefecture concerned, in accordance with by-laws, the refund of the balance between the total sum of the admission tax and the surtax thereon already paid, and the admission tax amount as prescribed by the amended provisions.
5.　With regard to the penalties for such acts as were committed prior to the enforcement of this Law, the old provisions shall be applicable as heretofore.
6.　The Postal Savings Law (Law No.144 of 1947) shall be partially amended as follows:
In Article 12 paragraph 4, "and real estate acquisition tax provided in the Local Tax Law (Law No.110 of 1948)" shall be deleted.
7.　The Law for Establishment of Certificates with prizes (Law No.144 of 1948) shall be partially amended as follows:
In Article 13, "real estate acquisition tax provided in the Local Tax Law and" shall be deleted.
Prime Minister　YOSHIDA Shigeru
Minister of Finance　IKEDA Hayato