Law for Partial Amendments, etc. to the Local Tax Law
法令番号: 法律第50号
公布年月日: 昭和25年3月31日
法令の形式: 法律
I hereby promulgate the Law for Partial Amendments, etc. to the Local Tax Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-fifth year of Showa (March 31, 1950)
Prime Minister YOSHIDA Shigeru
Law No.50
Law for Partial Amendments, etc. to the Local Tax Law
Article 1. The Local Tax Law (Law No.110 of 1948) shall be partially amended as follows:
In Article 13, "liquor consumption tax," shall be deleted.
Article 36 paragraph 1 item 3 shall be amended as follows:
3. Deleted.
Article 44 paragraph 1 item 2 shall be amended as follows:
2. Deleted.
Article 46 paragraph 1 item 8 shall be amended as follows:
8. Deleted.
Article 77 and Article 78 shall be amended as follows:
Article 77 and Article 78. Deleted.
Article 99 item 7 shall be amended as follows:
7. Deleted.
In Article 101 paragraph 1, "surtax on liquor consumption tax," shall be deleted.
In Article 126-(2) paragraph 6, "liquor consumption tax," shall be deleted.
Article 2. To, Do, Fu, prefecture, city, town, village or special ward shall not collect such taxes for the fiscal year 1950-51 as the Do, Fu or prefectural inhabitant tax (with respect to To, To inhabitant tax), land tax, house tax, enterprise tax (with respect to the enterprise tax imposed on juridical person, the part of the business year which terminates after January 1, 1950 or the part owing to merger or dissolution after the same day), special net income tax, mine lot tax, vessel tax, automobile tax, railway line tax, telephone tax, electric pole tax, fishing right tax, hunter tax, surtax on land tax, surtax on house tax, surtax on enterprise tax (with respect to the surtax on enterprise tax imposed on juridical persons, the part of the business year which terminates after January 1, 1950 or the part owing to merger or dissolution after the same day), surtax on special net income tax, surtax on mine-lot tax, surtax on vessel tax, surtax on automobile tax, surtax on railway line tax, surtax on telephone tax, surtax on electric pole tax, surtax on fishing right tax, surtax on hunter tax, city, town or village inhabitant tax (with respect to special ward, special ward inhabitant tax), boat tax, bicycle tax, cart tax, safe tax, city planning tax and surplus room house tax and the independent taxes specified by the Prime Minister among those which are newly created in accordance with the provisions of Article 46 paragraph 2, Article 103 paragraph 3, Article 128 paragraph 2 and Article 131 paragraph 1 (including the independent taxes deemed to be the taxes which have been newly created through the procedure as provided for in this Law in accordance with the provision of Article 144 paragraph 1 of the same Law) until the day after April 1, 1950, when the law which shall amend in total the Local Tax Law will be enacted and come into force.
Supplementary Provisions:
1. This Law shall come into force as from April 1, 1950.
2. The liquor consumption tax and surtax thereof for the period until March 31, 1950 shall be in accordance with the former provisions.
3. With respect to the application of the penal provision against the act violating the provisions of the pre-amendment Local Tax Law concerning the liquor consumption tax which was done prior to the enforcement of this Law, the former provisions shall apply.
Prime Minister YOSHIDA Shigeru
Minister of Finance IKEDA Hayato