国税徴収法の一部を改正する法律
法令番号: 法律第69号
公布年月日: 昭和25年3月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

国税徴収法の改正は、経済情勢の悪化による国税滞納の増加に対応するため、延滞金制度の合理化と差押え禁止物件の範囲拡張を図るとともに、地方税の重要性増大に基づき国税と地方税の徴収順位を改正することを目的としている。具体的には、国税と地方税を原則同順位とし、延滞金を日歩20銭から4銭に引き下げ、給与所得の75%相当額を差押え禁止とした。また、還付加算金を日歩10銭から4銭に改め、差押え財産の随意契約による売却範囲を拡張するなど、徴収制度全般の改善を図るものである。

参照した発言:
第7回国会 衆議院 大蔵委員会 第40号

審議経過

第7回国会

衆議院
大蔵委員会 - 第40号
(昭和25年3月25日)
参議院
大蔵委員会 - 第30号
(昭和25年3月27日)
大蔵委員会 - 第31号
(昭和25年3月28日)
衆議院
大蔵委員会 - 第42号
(昭和25年3月29日)
本会議 - 第32号
(昭和25年3月30日)
参議院
大蔵委員会 - 第33号
(昭和25年3月30日)
大蔵委員会 - 第34号
(昭和25年3月31日)
本会議 - 第35号
(昭和25年3月31日)
衆議院
本会議 - 第47号 附録
(昭和25年5月3日)
参議院
本会議 - 第50号 附録
(昭和25年5月2日)
国税徴收法の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the National Tax Collection Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十五年三月三十一日
This thirty-first day of the third month of the twenty-fifth year of Showa (March 31, 1950)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第六十九号
Law No.69
国税徴收法の一部を改正する法律
Law for Partial Amendments to the National Tax Collection Law
国税徴收法（明治三十年法律第二十一号）の一部を次のように改正する。
The National Tax Collection Law (Law No.21 of 1897) shall be partially amended as follows:
第二條を次のように改める。
Article 2 shall be amended as follows:
第二條　国税並其ノ督促手数料及滯納処分費ハ総テノ他ノ公課（地方税並其ノ督促手数料、過少申告加算金、不申告加算金、重加算金、延滯金、延滯加算金及滯納処分費（以下地方公共団体ノ徴收金ト謂フ）ヲ除ク以下本條中同ジ）及債権ニ先チテ之ヲ徴收ス
Article 2.　The national taxes, their remindcharges, coercive attachment charges shall be collected in prefecture to all the other public charges (excluding local taxes, their remindcharges, negligence additional money, non-filing additional money, heavy additional money, arrears, delinquent additional money and coercive attachment charges (hereinafter referred to as "collecting sum of the local body" );hereinafter the same in this Article) and credits.
国税ノ滯納ニ因リ財産ノ差押ヲ為シタル場合ニ於テハ当該財産ノ価格ヲ限度トシ其ノ差押ニ係ル国税並其ノ督促手数料及滯納処分費ハ地方公共団体ノ徴收金ニ先チテ之ヲ徴收ス
In case the property has been attached on account of delinquency of national tax, the national tax, its remind-charges and coercive attachment charges as a cause of the attachment shall be collected in preference to the collecting sum of the local body to the extent of the value of the attached property.
納税人公課ノ滯納ニ因リ滯納処分ヲ受ケタルトキ、強制執行ヲ受ケタルトキ、競売ノ開始アリタルトキ又ハ破産ノ宣告ヲ受ケタルトキニ於テ收税官吏ガ当該行政機関、公共団体、執行裁判所、執達吏、強制管理人又ハ破産管理人ニ対シ交付ヲ求メタル国税並其ノ督促手数料及滯納処分費ハ此等ノ者ニ対シ交付ヲ求メタル地方公共団体ノ徴收金ニ先チテ之ヲ徴收ス
In the case of the coercive attachment or compulsory execution, or opening of auction or adjudication of bankruptcy on account of the delinquency of public charges by the taxpayer, the national tax, its remind-charges and coercive collection charges, the delivery of which the tax official requested the administrative authorities concerned, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator, shall be collected in preference to the collecting sum of the local public body which was requested to pay.
納税人地方公共団体ノ徴收金ノ滯納ニ因リ滯納処分ヲ受ケタルトキニ於テ收税官史ガ当該地方公共団体ニ対シ交付ヲ求メタル国税並其ノ督促手数料及滯納処分費ハ当該滯納処分ニ因リ差押ヲ受ケタル財産ノ価格ヲ限度トシ当該地方公共団体ノ徴收金ニ先チテ之ヲ徴收セズ
In the case of the coercive attachment due to the delinquency of the collecting sum of local public body, the national tax, its remindcharges and coercive attachment charges, which the tax official requested the local body concerned to deliver, shall not he collected in preference to the collecting sum of the local body to the extent of the value of the property attached due to the said coercive attachment.
納税人公課ノ滯納ニ因リ滯納処分ヲ受ケタルトキ、強制執行ヲ受ケタルトキ、競売ノ開始アリタルトキ又ハ破産ノ宣告ヲ受ケタルトキニ於テ收税官吏ガ当該行政機関、公共団体、執行裁判所、執達吏、強制管理人又ハ破産管財人ニ対シ交付ヲ求メタル国税並其ノ督促手数料及滯納処分費ハ当該公課ノ督促手数料、延滯金及滯納処分費、強制執行費用、破産手続上ノ費用又ハ競売費用ニ先チテ之ヲ徴收セズ
In the case of the coercive attachment or compulsory execution, or opening of an auction or adjudication of bankruptcy on account of the delinquency of public charges by the taxpayer, the national tax, its remind-charges and coercive collection charges, the delivery of which the tax official requested the administrative authorities concerned, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator, shall not be collected in preference to the remind-charges, arrears, coercive attachment charges, charges for compulsory execution, charges for bankruptcy procedure or auction charges which are incurred on account of the said delinquent public charges.
国税ノ督促手数料及滯納処分費ハ国税ニ先チテ之ヲ徴收ス
The remind-charges and coercive attachment charges of the national tax shall be collected in preference to the national tax.
第四條ノ一第二号中「府県税」を「地方税」に改め、同條第五号の次に次の一号を加える。
In Article 4-(1) item (2), "prefectural taxes" shall be amended as "local taxes," and the following one item shall be added next to item 5 of the same Article:
五ノ二　納税人ニ付相続ノ開始アリタル場合ニ於テ相続人ガ限定承認ヲ為シタルトキ
5-(2).　In the case of opening of the succession on account of the death of taxpayer, when the successor effects the qualified acceptance.
第四條ノ二を次のように改める。
Article 4-(2) shall be amended as follows:
第四條ノ二　削除
Article 4-(2).　Deleted.
第四條ノ三及び第四條ノ四中「、延滯金」を削る。
In Article 4-(3) and Article 4-(4), "arrears" shall be deleted.
第九條第三項から第五項までを次のように改める。
Article 9 paragraphs 3 to 5 inclusive shall be amended as follows:
第一項ニ依リ督促ヲ為シタル場合ニ於テ督促状ノ指定ノ期限マデニ税金ヲ完納セザルトキハ督促状ノ指定ノ期限ノ翌日ヨリ税金納付ノ日マデノ日数ニ応ジ滯納税額（所得税法其ノ他ノ法律ニ依リ税額ニ併セ納付スベキ利子税額並税額ニ加算シテ徴收セラルベキ過少申告加算税額、過少納付加算税額、無申告加算税額、源泉徴收加算税額、軽加算税額、加算税額及重加算税額ヲ除ク以下本條中同ジ）百円ニ付一日四銭ノ割合ヲ乘ジ計算シタル金額ニ相当スル延滯加算税額ヲ当該滯納税額ノ属スル税目ノ国税トシテ滯納税額ニ加算シテ徴收ス
In case the remind was made in accordance with the provision of paragraph 1, if the tax has not been paid in full by the designated time-limit shown in the letter of remind, the delinquent additional tax as computed by applying a ratio of 4 sen per diem for 100 yen to the amount of delinquent tax (excluding the interest on delinquent tax to be paid is addition to the tax amount and the negligence additional tax, non-filing additional tax, withholding additional tax, light additional tax, additional tax and heavy additional tax to be collected in addition to the tax amount, in accordance with the provision of the Income Tax Law and other Laws;hereinafter the same in this Article) according to the number of days from the day following the time-limit on the letter of remind to the day of actual payment, shall be added to the amount of delinquent tax and be collected as the item of national tax to which the delinquent tax concerned belongs.
前項ノ場合ニ於テ滯納税額ノ一部ノ納付アリタルトキハ当該納付ノ日ノ翌日以後ノ期間ニ係ル延滯加算税額ノ計算ノ基礎トナルベキ滯納税額ハ当該納付アリタル税金額ヲ控除シタル金額ニ依ル
In the case under the provision of the preceding paragraph, if a part of the delinquent tax has been paid, the delinquent tax to be taken as a basis for the computation of the delinquent additional tax for the term after the partial payment shall be the amount of tax after deduction of such partially paid delinquent tax.
第三項ノ延滯加算税額ハ督促状ノ指定ノ期限ヲ経過シタル時ニ於ケル滯納税額ニ対シ百分ノ五ノ割合ヲ乘ジ計算シタル金額ヲ起ユルコトヲ得ズ
The delinquent additional tax under the provision of paragraph 3 shall not exceed the amount computed by multiplying the delinquent tax by 5 per cent at the time of lapse of the designated time-limit on the letter of remind.
延滯納税額ヲ計算スルニ当リ滯納税額ニ千円未満ノ端数アルトキハ其ノ端数ハ之ヲ切捨テ計算ス
In case the delinquent tax has a fraction of 1,000 yen in computing the delinquent additional tax, the fraction shall be omitted.
前四項ニ依リ計算シタル延滯加算税額ノ金額ガ百円未満ナルトキハ延滯加算税額ハ之ヲ徴收セズ
In case the delinquent additional tax as computed in accordance with the provision of the preceding four paragraphs in less than 100 yen, the delinquent additional tax shall not be collected.
第三項ノ延滯加算税額ヲ徴收スベキ場合ニ於テ滯納者ノ納付ニ依ル税金額ガ督促状ノ指定ノ期限ヲ経過シタル時ニ於ケル滯納税額ニ達スルマデハ当該納付ニ係ル税金額ハ先ヅ当該滯納税額ニ充テラレタルモノトス
In case the delinquent additional tax under the provision of paragraph 3 is to be collected, the amount of tax paid by a delinquent taxpayer shall be deemed to have been in the first place assigned to the delinquent tax concerned, in so far as the said amount of tax does not reach the amount of delinquent tax at the time of lapse of the designated time-limit on the letter of remind.
同條第六項中「前三項ニ依ル延滯金」を「第三項ノ延滯加算税額」に改める。
In paragraph 6 of the same Article, "the arrears prescribed in the preceding three paragraphs" shall be amended as "the delinquent additional tax under the provision of paragraph 3."
第十條第一号中「、延滯金」を削り、「税金」の下に「（延滯加算税額ヲ含ム）」を加え、同條第二号中「第一号及第七号ノ場合ニ於テ」を「各号（第四号ヲ除ク）ニ該当スル」に、「完納セザルトキ」を「完納セザル場合ニ於テ差押フベキ財産アルトキ」に改める。
In Article 10 item 1, "arrears" shall be deleted, and "(including the delinquent additional tax)" shall be added next to "and tax" ;in item 2 of the same Article, "in the case under Article 4-(1), item 1 and item 7" shall be amended as "in the case under the provision of each item (excluding item 4) of Article 4-(2)," and "In case the taxpayer has not paid his tax" shall be amended as "If the taxpayer has a property to be attached in a case where he has not paid his tax."
第十二條中「、延滯金」を削る。
In Article 12, "arrears" shall be deleted.
第十六條に次の一項を加える。
The following one paragraph shall be added to Article 16:
滯納者ノ受クベキ俸給、給料、賃銀、歳費、年金、恩給及賞與並此等ノ性質ヲ有スル給與ニ付テハ其ノ支拂期ニ受クベキ金額ノ中其ノ百分ノ七十五ニ相当スル金額ヲ超エザル部分ハ之ヲ差押フルコトヲ得ズ
With regard to the salary, wage, annual allowance, annuity, pension, bonus and other allowances of similar nature receivable by a delinquent taxpayer, the part not exceeding the amount which corresponds to 75% of the amount of money receivable by him at respective pay day shall not be attached.
第十七條中「、延滯金」を削る。
In Article 17, "arrears" shall be deleted.
第二十一條の次に次の一條を加える。
The following one Article shall be added next to Article 21:
第二十一條ノ二　收税官吏ハ財産ノ差押ノ為滯納者ノ財産ヲ調査スル必要アルトキハ滯納者又ハ滯納者ノ財産ヲ占有スル第三者若ハ滯納者ノ財産ヲ占有スルト認ムルニ足ル相当ノ理由アル第三者ニ対シ質問ヲ為スコトヲ得
Article 21-(2).　The tax official may, if it is necessary to investigate a taxpayer's property for the purpose of the attachment thereof, interrogate the delinquent taxpayer, the third person who possesses the delinquent taxpayer's property or the third person who is deemed with the reason to possess the delinquent taxpayer's property.
收税官吏ハ財産ノ差押ノ為滯納者ノ財産ヲ調査スル必要アルトキハ左ニ掲グル者ニ対シ質問ヲ為シ又ハ第一号若ハ第二号ニ掲グル者ニ付当該各号ニ掲グル債務若ハ財産ニ関スル帳簿書類若ハ第三号ニ掲グル者ニ付株式若ハ出資ニ関スル帳簿書類ヲ検査スルコトヲ得
The tax official may, if it is necessary to investigate a taxpayer's property for the purpose of the attachment thereof, interrogate the person enumerated below, or inspect the books and records concerning liabilities and properties mentioned in item 1 or item 2 with regard to the person mentioned in the same items, and inspect the books and records concerning shares or equities with respect to the person mentioned in item 3:
一　滯納者ニ対シ金銭又ハ物品ノ給付ヲ為ス債務アリト認ムルニ足ル相当ノ理由アル者
1.　A person who is with reason deemed to have liabilities to pay money or goods to the delinquent taxpayer;
二　滯納者ヨリ財産ヲ取得シタリト認ムルニ足ル相当ノ理由アル者
2.　A person who is with reason deemed to have acquired the property from the delinquent taxpayer;
三　滯納者ガ株主又ハ出資者タル法人
3.　A juridical person whose shareholder or investor is the delinquent taxpayer.
前二項ノ質問又ハ検査ノ権限ハ犯罪捜査ノ為認メラレタルモノト之ヲ解スルコトヲ得ズ
The authority of interrogation or inspection under the preceding two paragraphs shall not be construed as having been approved for the search of crime.
收税官吏第一項又ハ第二項ニ依ル質問又ハ検査ヲ為ストキハ其ノ身分ヲ証スル証票ヲ示スベシ
The tax official shall present the certificate showing his status, when he interrogates or inspects in accordance with the provision of paragraph 1 or paragraph 2.
第二十三條ノ一第二項中「、延滯金」を削る。
In Article 23-(1) paragraph 2, "arrears" shall be deleted.
第二十五條に次の一項を加える。
The following one paragraph shall be added to Article 25:
公売ニ付スルモ買受人ナキ物件又ハ其ノ価格見積価格ニ達セザル物件ハ其ノ見積価格ヲ下ラザル価格ヲ以テ随意契約ニ依リ之ヲ売却スルコトヲ得
Articles which find no purchaser at the auction or the bid of which at auction does not reach the estimated price may be sold under the private contract at the price not less than the estimated price.
第二十七條中「公売」の下に「（政府ニ依ル買上及随意契約ヲ以テスル売却ヲ含ム）」を加える。
In Article 27, "(including the purchasing by the Government and the sale under the private contract)" shall be added next to "public sale."
第二十八條、第二十九條及び第三十一條中「、延滯金」を削る。
In Article 28, Article 29 and Article 31, "arrears" shall be deleted.
第三章ノ二を次のように改める。
Chapter III-(2) shall be amended as follows:
第三章ノ二　再調査、審査及訴訟
CHAPTER III-(2) Reinvestigation, Reconsideration and Litigation
第三十一條ノ二　国税ノ賦課徴收ニ関スル処分又ハ滯納処分ニ関シ異議アル者ハ所得税法其ノ他別ニ法律ヲ以テ定ムルモノノ外当該処分ニ係ル通知ヲ受ケタル日（当該処分ニ付通知ナキトキハ当該処分ノアリタルコトヲ知リタル日）ヨリ一箇月以内ニ政令ノ定ムル所ニ依リ不服ノ事由ヲ記載シタル書面ヲ以テ当該処分ヲ為シタル税務署長（当該処分ヲ為シタル者ガ税務署ノ職員ナルトキハ当該職員ノ属スル税務署ノ税務署長）ニ対シ再調査ノ請求ヲ為スコトヲ得但シ当該処分ニ係ル調査ガ国税庁若ハ国税局ノ職員ニ依リ為サレタル旨ノ記載アル書面ニ依リ税務署長ヨリ当該処分ニ係ル通知ヲ受ケタル者又ハ税務署以外ノ行政機関ノ長若ハ其ノ職員ニ依リ当該処分ヲ受ケタル者ニ付テハ此ノ限ニ在ラズ
Article 31-(2).　A person who has any objection to the disposition relating to the assessment and collection of national taxes, or coercive attachment may, except for the cases provided for in the Income Tax Law and other Laws, request within one month from the day on which a notice of the disposition was received (in case the disposition was not noticed, the day on which he has become to know such disposition) the chief of taxation office, who made such disposition (in case the official of taxation office made such disposition, the chief of the taxation office to which such official belongs) to reinvestigate the disposition with a document, stating therein the reason for the objection, as may be prescribed by Cabinet Order;provided, that this shall not apply to a person who has received from the chief of taxation office a document stating that the investigation relating to the disposition was made by the official of the Tax Administration Agency or the tax administration bureau, or to a person who was subject to the disposition by the chief or the official of other administrative authority than the taxation office.
通信、交通其ノ他已ムヲ得ザル事由ニ因リ前項ノ期間内ニ同項ノ再調査ノ請求（以下再調査ノ請求ト謂フ）ヲ為スコト能ハザル者ニ付テハ政令ノ定ムル所ニ依リ国税庁長官又ハ税務署長ハ当該期間ヲ延長スルコトヲ得
With regard to a person who can not request the reinvestigation in accordance with the provision of the preceding paragraph within the term under the same paragraph (this request shall hereinafter be referred to as "request for reinvestigation" ), on account of such inevitable cause as the difficulties of communication or transportation, the Director of Tax Administration Agency or the chief of taxation office may postpone the said term, as may be prescribed by Cabinet Order.
再調査ノ請求ハ税金ノ徴收又ハ滯納処分ノ続行ヲ妨ゲズ但シ税務署長ハ相当ノ事由アリト認ムルトキハ税金ノ全部若ハ一部ノ徴收ヲ猶予シ又ハ滯納処分ノ続行ヲ停止スルコトヲ得
The collection of tax or the proceeding of coercive attachment shall not be obstructed even if the request for reinvestigation was made;provided that the chief of taxation office may, if he finds that there exists a good reason, postpone the collection of the whole or a part of the tax or suspend the continuation of coercive attachment.
税務署長ハ再調査ノ請求アリタル場合ニ於テ当該請求ノ方式又ハ手続ニ欠陷アルトキハ相当ノ期間ヲ定メ其ノ欠陷ノ補正ヲ為サシムルコトヲ得
In case the request for reinvestigation has been made, the chief of taxation office will, if there is any mistaken point in the form or in the procedure of the request, fix a reasonable term and let the taxpayer correct the said point within the said term.
税務署長ハ再調査ノ請求アリタル場合ニ於テ左ノ各号ノ一ニ該当スルトキハ当該各号ニ定ムル決定ヲ為シ其ノ理由ヲ附記シタル書面ヲ以テ之ヲ当該請求ヲ為シタル者ニ通知スベシ
In case the request for reinvestigation has been made, if it falls under any of the following items, the chief of taxation office shall make a decision as enumerated in each of the said items and inform the person who has made such request of the decision with a document, stating therein the reason for such decision:
一　再調査ノ請求ガ第一項ノ期間経過後ニ為サレタルトキ又ハ前項ニ依リ欠陷ノ補正ヲ求メタル場合ニ於テ其ノ欠陷ノ補正ガ為サレザルトキハ当該請求ヲ却下スル決定
1.　In case the request for reinvestigation has been made after the lapse of the term as provided for in paragraph 1 or where the mistaken point to be corrected in accordance with the provision of the preceding paragraph has not been corrected, a decision to reject the said request;
二　再調査ノ請求ノ全部ニ付理由ナシト認ムルトキハ当該請求ヲ棄却スル決定
2.　In case the whole of the request for reinvestigation is deemed to be unreasonable, a decision to deny the said request;
三　再調査ノ請求ノ全部又ハ一部ニ付理由アリト認ムルトキハ当該請求ノ目的トナリタル処分ノ全部又ハ一部ヲ取消ス決定
3.　In case it is deemed that there is a good reason for the whole or a part of the request for reinvestigation, a decision to cancel the whole or a part of the disposition, which is the object of the request for reinvestigation.
第三十一條ノ三　前條第一項但書ニ該当スル者又ハ同條第五項ニ依ル通知ヲ受ケタル者同條第一項但書ノ通知ニ係ル事項若ハ処分又ハ同條第五項ニ依ル決定（以下再調査ノ決定ト謂フ）ニ対シ異議アルトキハ当該処分ニ係ル通知ヲ受ケタル日（当該処分ニ付通知ナキトキハ当該処分ノアリタルコトヲ知リタル日）又ハ同條第五項ニ依ル通知ヲ受ケタル日ヨリ一箇月以内ニ政令ノ定ムル所ニ依リ不服ノ事由ヲ記載シタル書面ヲ以テ国税庁長官若ハ国税局長又ハ税関長ニ審査ノ請求ヲ為スコトヲ得此ノ場合ニ於テ当該審査ノ請求ガ再調査ノ決定ニ対スルモノナルトキハ当該再調査ノ目的トナリタル処分ニ対スル審査ノ請求ガ併セ為サレタルモノト看做ス
Article 31-(3).　A person falling under the proviso to paragraph 1 of the preceding Article or a person who has received the notice as provided for in paragraph 5 of the preceding Article may, if he has any objection to the matters concerning the notice as provided for in the proviso to paragraph 1 of the same Article, or to the disposition as provided for in the same proviso, or to the decision as provided for in paragraph 5 of the same Article (this decision shall hereinafter be referred to as "decision of reinvestigation" ) request the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office to reconsider such matters, disposition or decision, within one month from the day on which the notice of the disposition was received (in case the disposition was not noticed, the day on which he has become to know the disposition) or from the day on which the notice as provided for in paragraph 5 of the same Article was received, with a document stating therein the reason for the objection, as may be prescribed by Cabinet Order. In this case, if the request for reconsideration is concerned with the decision of reinvestigation, it shall be deemed that the request for reconsideration of the disposition which is the object of the said reinvestigation has been made simultaneously.
前條第二項及第三項ノ規定ハ前項ノ場合ニ付之ヲ準用ス
The provisions of paragraph 2 and paragraph 3 of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph.
再調査ノ請求アリタル場合ニ於テ左ノ各号ノ一ニ該当スルトキハ当該各号ニ規定スル日ニ於テ当該各号ニ規定スル税務署長ノ管轄区域ヲ所轄スル国税局長ニ対シ第一項ノ審査ノ請求（以下審査ノ請求ト謂フ）アリタルモノト看做ス
In case the request for reinvestigation has been made, if the request falls under any of the, following items, it shall be deemed that the request for reconsideration as provided for in paragraph 1 (hereinafter referred to as "request for reconsideration" ) has been made to the chief of tax administration bureau exercising control over the jurisdiction area of the chief of taxation office as provided for in each item concerned as of the respective date as provided for in each item:
一　税務署長再調査ノ請求ヲ審査ノ請求トシテ取扱フコトヲ適当ト認メ且再調査ノ請求ヲ為シタル者ガ之ニ同意シタルトキハ当該同意ノアリタル日
1.　In case the chief of taxation office has deemed it appropriate to treat the request for reinvestigation as the request for reconsideration and also where the person who made the request for reinvestigation has agreed with such treatment, the day on which the said agreement has taken place;
二　再調査ノ請求アリタル日ヨリ三箇月以内ニ前條第五項ニ依ル通知ガ為サレザル場合ニ於テ再調査ノ請求ヲ為シタル者ガ当該請求ヲ審査ノ請求トシテ取扱フコトヲ税務署長ニ申出タルトキハ当該申出ノアリタル日
2.　In case the notice as provided for in paragraph 5 of the preceding Article has not been made within three months from the day on which the request for investigation was made, if the person who made the request for reinvestigation has offered to the chief of taxation office that the said request may be treated as the request for reconsideration, the day on which the said offer was made.
前條第四項ノ規定ハ審査ノ請求アリタル場合ニ付之ヲ準用ス
The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to a case of request for reconsideration.
国税庁長官若ハ国税局長又ハ税関長ハ審査ノ請求アリタル場合ニ於テ左ノ各号ノ一ニ該当スルトキハ当該各号ニ定ムル決定ヲ為シ其ノ理由ヲ附記シタル書面ヲ以テ之ヲ当該請求ヲ為シタル者（第三項ノ再調査ノ請求ヲ為シタル者ヲ含ム）ニ通知スベシ此ノ場合ニ於テ第一項後段ニ依リ再調査ノ目的トナリタル処分ニ対スル審査ノ請求ガ併セ為サレタルモノト看做サレタルトキハ第二号又ハ第三号ニ依ル決定ハ当該各請求ニ付之ヲ為スベシ
In the case of request for reconsideration, if the said request falls under any of the following items, the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office shall make a decision as provided for in each of the said items and notified the person who made the request concerned (including a person who made the request for reinvestigation as provided for in paragraph 3) of the decision, with a document stating therein the reason for the said decision. In this case, if the request for reconsideration of the disposition which is the object of reinvestigation is deemed to have been made simultaneously in accordance with the provision of latter part of paragraph 1, the decision as provided for in item 2 or item 3 shall be made respectively for each request:
一　審査ノ請求ガ第一項ノ期間経過後ニ為サレタルトキハ前項ニ於テ準用スル前條第四項ニ依リ欠陷ノ補正ヲ求メタル場合ニ於テ其ノ欠陷ノ補正ガ為サレザルトキハ当該請求ヲ却下スル決定
1.　In case the request for reconsideration has been made after the lapse of the term as provided for in paragraph 1 or where the mistaken point demanded to be corrected in accordance with the provision of paragraph 4 of the preceding Article, which applies mutatis mutandis in the preceding paragraph, has not been corrected, a decision to reject the said request;
二　審査ノ請求ノ全部ニ付理由ナシト認ムルトキハ当該請求ヲ棄却スル決定
2.　In case the whole of the request for reconsideration is deemed to be unreasonable, a decision to deny the said request;
三　審査ノ請求ノ全部又ハ一部ニ付理由アリト認ムルトキハ当該請求ノ目的トナリタル処分ノ全部又ハ一部ヲ取消ス決定
3.　In case it is deemed that there exists a good reason for the whole or a part of the request for reconsideration, a decision to cancel the whole or a part of the disposition which is the object of the said request.
国税庁長官又ハ国税局長前條第五項第一号ニ依ル再調査ノ決定ニ対スル審査ノ請求ニ付前項第二号ニ依ル法定ヲ為シタルトキハ同項後段ノ規定ニ拘ラズ第一項後段ニ依リ併セ為サレタルモノト看做サレタル再調査ノ目的トナリタル処分ニ対スル審査ノ請求ハ棄却セラレタルモノト看做ス
In case the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office has made the decision as provided for in item 2 of the preceding paragraph in respect to the request for reconsideration of the decision of reinvestigation as provided for in paragraph 5 item 1 of the preceding Article, the request for reconsideration for the disposition, which is the object of reinvestigation, that was deemed as having been made simultaneously in accordance with the provision of latter part of the same paragraph, shall be deemed to have been denied, notwithstanding the provision of item 2 of the preceding paragraph.
第三十一條ノ三ノ二　再調査ノ請求又ハ審査ノ請求ノ目的トナル処分ニ関スル事件ニ付テハ訴願法ノ規定ハ之ヲ適用セズ
Article 31-(3)-(II).　To the case concerning the disposition which is the object of request for reinvestigation or for reconsideration, the provision of the Administrative Appeal Law shall not apply.
第三十一條ノ四　再調査ノ請求又ハ審査ノ請求ノ目的トナル処分ノ取消又ハ変更ヲ求ムル訴ハ第三十一條ノ三第五項ニ依ル決定（以下審査ノ決定ト謂フ）ヲ経タル後ニ非ザレバ之ヲ提起スルコトヲ得ズ但シ再調査ノ請求アリタル日ヨリ六箇月ヲ経過シ仍再調査ノ決定ノ通知ナキトキ、審査ノ請求アリタル日ヨリ三箇月ヲ経過シタルトキ又ハ再調査ノ決定若ハ審査ノ決定ヲ経ルコトニ依リ著シキ損害ヲ生ズル虞アルトキ其ノ他正当ナル事由アルトキハ再調査ノ決定又ハ審査ノ決定ヲ経ズシテ訴ヲ提起スルコトヲ得
Article 31-(4).　The action for the cancellation or alteration of the disposition which is the object of the request for reinvestigation or for reconsideration shall not be brought to the court unless through the decision as provided for in Article 31-(3) paragraph 5 (this decision shall hereinafter be referred to as "decision of reconsideration" );provided, however, that in case the notice of the decision of reinvestigation has not been made even after the lapse of six months from the day on which the request for reinvestigation was made, or where a term of three months has elapsed from the day on which the request for reconsideration was made or where it is feared that the conspicuous damage may incur if through the decision of reinvestigation or of reconsideration or where there exists a proper reason, the action may be brought to the court without going through the decision of reinvestigation or of reconsideration.
再調査ノ請求若ハ審査ノ請求ノ目的トナル処分又ハ審査ノ決定ノ取消又ハ変更ヲ求ムル訴ハ前項但書ノ場合ヲ除クノ外行政事件訴訟特例法第五條第一項又ハ第四項ノ規定ニ拘ラズ審査ノ決定ノ通知ヲ受ケタル日ヨリ三箇月以内ニ之ヲ提起スルコトヲ要ス
The action for the cancellation or alteration of the disposition which is the object of the request for reinvestigation or for reconsideration or the action for the cancellation or alteration of the decision of the reconsideration shall, except for the case under the proviso to the preceding paragraph, be brought to the court within three months from the day on which the notice of the decision of reconsideration was received, notwithstanding the provision of Article 5 paragraph 1 or paragraph 4 of the Law for Special Regulations concerning Procedure of Administrative Litigation.
第一項但書ニ依リ再調査ノ請求アリタル日ヨリ六箇月ヲ経過シタル日後ニ当該再調査ノ目的トナリタル処分ノ取消又ハ変更ヲ求ムル訴ヲ提起スル場合ニ於テハ当該再調査ノ請求アリタル日ヨリ九箇月以内ニ当該訴ヲ提起スルコトヲ要ス
In case the action for the cancellation or alteration of the disposition which is the object of the reinvestigation is brought to the court in accordance with the provision of the proviso to paragraph 1 after six months have elapsed from the day on which request for reinvestigation was made, the action shall be brought to the court within nine months from the day on which the said request for reinvestigation was made.
前二項ノ期間ハ之ヲ不変期間トス
The term as provided for in the preceding two paragraphs shall be the peremptory term.
第二項ノ訴ガ提起セラレタル場合ニ於テ税務署長又ハ国税局長ガ当事者又ハ参加人トナリタルトキハ国税庁又ハ国税局ノ職員ハ昭和二十二年法律第百九十四号（国ノ利害ニ関係アル訴訟ニ付テノ法務総裁ノ権限等ニ関スル法律）第五條第一項ノ適用ニ付テハ之ヲ当該税務署長又ハ国税局長ノ所部ノ職員ト看做ス
In case the action as provided for in paragraph 2 has been brought to the court, if the chief of taxation office or tax administration bureau has become the party or the intervenor, the official of the Tax Administration Agency or the tax administration bureau shall be deemed the official under the chief of taxation office or the chief of tax administration bureau, in respect to the application of the provision of Article 5 paragraph 1 of Law No.194 of 1947 (the Law concerning the Authority of the Attorney-General in the Judicial Procedure in which the Interests of the State are involved).
再調査ノ請求又ハ審査ノ請求ニ対シテハ第一項但書ニ依リ訴ノ提起アリタル場合ニ於テモ決定ヲ為スコトヲ妨ゲズ
Even in case the action has been brought to the court in accordance with the proviso to paragraph 1, the decision on the request for reinvestigation or for reconsideration may be taken.
第二項ノ訴ニ於テハ裁判所ガ相手方当事者タル国税庁長官、国税局長、税関長若ハ税務署長又ハ其ノ他ノ行政機関ノ長ノ主張ヲ合理的ナリト認メタルトキハ当該訴ヲ提起シタル者ニ於テ先ヅ証拠ノ申出ヲ為シ其ノ後ニ於テ相手方当事者之ヲ為スベキモノトス
In the case of the action under paragraph 2, if the court has recognized that the assertion of the Director of Tax Administration Agency, the chief of tax administration bureau, the chief of custom office or the chief of taxation office who is the other party has been reasonable, the party who brought the action before the court shall first produce the evidence before the court, and then the other party shall produce the evidence.
相手方当事者ハ前項ノ規定ニ拘ラズ随時証拠ノ申出ヲ為スコトヲ得
The other party may produce the evidence at any time, notwithstanding the provision of the preceding paragraph.
第三十一條ノ五中「、延滯金」を削る。
In Article 31-(5), "arrears," shall be deleted.
第三十一條ノ六第一項中「、延滯金」を削り、「十銭」を「四銭」に改め、同條に次の二項を加える。
In Article 31-(6) paragraph 1, "arrears" shall be deleted, and "10 (ten) sen" shall be amended as "4 (four) sen" ;and the following two paragraphs shall be added in the same Article:
二以上ノ納期ニ於テ又ハ二回以上ニ分チテ納付シタル国税、督促手数料及滯納処分費ニ付過誤納ヲ生ジタル場合ニ於ケル第一項ノ適用ニ付テハ過誤納額ニ相当スル国税、督促手数料及滯納処分費ハ最後ノ納付ノ日ニ於テ納付アリタルモノトシ当該過誤納額ガ其ノ日ニ於ケル納付額ヲ超ユルトキハ過誤納額ニ達スルマデ順次遡リテ各納付ノ日ニ於テ其ノ納付アリタルモノトス
With regard to the application of the provision of paragraph 1 to the case where the overpaid national taxes, overpaid remind charges and overpaid coercive attachment charges have been paid at two or more payment terms or for two or more times by installments, the national taxes, remind charges and coercive attachment charges equivalent to the amount of the overpaid tax shall be deemed to have been paid on the day of last payment and then the excess of the overpaid tax over the amount thus deemed to have been paid on that day, if any, shall be deemed to have been paid on every payment date retrospectively in order, so far as the amounts deemed to have been paid have not reached the overpaid tax amount.
適法ニ納付シタル国税、督促手数料及滯納処分費が納付スベキ税金額ノ法律ノ規定ニ依ル変更又ハ消滅ニ因リ過納トナルニ至リタル場合ニ於ケル第一項ノ適用ニ付テハ当該過納額ニ相当スル国税、督促手数料及滯納処分費ハ其ノ過納トナリタル日ニ於テ納付アリタルモノトス但シ所得税法第三十條、第三十一條若ハ第三十三條第二項（確定申告書及農業確定申告書以外ノ申告書ニ係ル部分ニ限ル）若ハ第四項ニ依リ納付シタル所得税額（同法第四十五條ニ依リ納付シタル所得税額ヲ含ム）又ハ法人税法第十九條若ハ第二十條第一項ニ依リ提出シタル申告書（同法第二十三條ニ依リ提出シタル申告書ニシテ同法第二十條第一項ノ事項ヲ記載シタルモノヲ含ム）ニ記載シタル法人税額、同法第十九條第五項ニ依リ提出アリタルモノト看做サレタル申告書ニ係ル法人税額若ハ同法第二十六條第三項各号ニ掲グル法人税額並此等ノ所得税額又ハ法人税額ニ係ル利子税額、過少申告加算税額、無申告加算税額、重加算税額及延滯加算税額ニ係ル過納額ニ付テハ此ノ限ニ在ラズ
With regard to the application of the provision of paragraph 1 to the case where the national taxes, remind charges and coercive attachment charges legally paid have become overpaid due to the fact that the tax to be paid was alleviated or exempted by virtue of the provisions of Laws, the national taxes, remind charges and coercive attachment charges equivalent to the said overpaid amount shall be deemed to have been paid on the day when the amount was become overpaid. However, the same shall not apply to the overpaid amount of income tax paid pursuant to Article 30, Article 31, Article 33 paragraph 2 (limited to the amount of income tax entered in the return other then the final return and farm final return) or paragraph 4 of the Income Tax Law (including the amount of income tax paid pursuant to Article 45 of the same Law), the overpaid amount of corporation tax entered in the return which is filed pursuant to Article 19 or Article 20 paragraph 1 of the Corporation Tax Law (including the return which is filed pursuant to Article 23 of the same Law and has the entries as provided for in Article 20 paragraph 1 of the same Law), the overpaid amount of corporation tax to be entered in the return deemed to have been filed by virtue of Article 19 paragraph 5 of the same Law, the overpaid amount of corporation tax as enumerated in each item of Article 26 paragraph 3 of the same Law or the overpaid amount of the interest on delinquent tax, negligence additional tax, non-filing additional tax, heavy additional tax and delinquent additional tax on the said income tax or corporation tax.
第三十二條を次のように改める。
Article 32 shall be amended as follows:
第三十二條　納税者滯納処分ノ執行ヲ受クル前ニ於テ当該処分ノ執行ヲ免ルル目的ヲ以テ其ノ財産ヲ隠蔽シ、損壞シ、国ノ不利益ニ処分シ又ハ財産ノ負担ヲ虚為ニ増加スル行為ヲ為シテ当該処分ノ執行ヲ受ケタル場合ハ之ヲ三年以下ノ懲役若ハ二十万円以下ノ罰金ニ処シ又ハ之ヲ併科ス当該処分ノ執行ヲ受ケタル後其ノ執行ヲ免ルル目的ヲ以テ此等ノ行為ヲ為シタル場合ニ付亦同ジ
Article 32.　In where a taxpayer has concealed or destroyed his properties disposed them to the disadvantage of the state or committed such acts as falsely increase the liabilities on the properties with an intention to evade the coercive attachment before receiving the execution of coercive attachment, he shall be punished with a penal servitude for a term not more than three years or with a fine not more than 200,000 yen or with both. The same shall apply to the case where a taxpayer after receiving the coercive attachment committs aforementioned acts with an intention to evade the execution.
納税者ノ財産ヲ占有スル第三者納税者ヲシテ滯納処分ノ執行ヲ免レシムル目的ヲ以テ前項ノ行為ヲ為シタル場合ハ当該処分ノ執行ノ前後ヲ区別シ同項ノ例ニ依ル
To the case where the third party who possesses the properties of a taxpayer has committed the acts mentioned in the preceding paragraph with an intention to make the taxpayer evade coercive attachment, the provision of the preceding paragraph shall apply, distinguishing whether the acts have been committed before or after the coercive attachment concerned.
納税者ニ対スル滯納処分ノ執行前情ヲ知リテ第一項ノ行為ニ付納税者又ハ其ノ財産ヲ占有スル第三者ノ相手方トナリタル者納税者ニ付滯納処分ノ執行アリタルトキハ之ヲ二年以下ノ懲役若ハ十万円以下ノ罰金ニ処シ又ハ之ヲ併科ス滯納処分ノ執行アリタル後情ヲ知リテ同項ノ行為ニ付納税者又ハ其ノ財産ヲ占有スル第三者ノ相手方トナリタル者亦同ジ
Any person, who knowingly, has become a party to the acts under paragraph 1, with the taxpayer of the third person in possession of the taxpayer's properties, before execution of coercive attachment taken against the taxpayer shall, if coercive attachment is taken against the taxpayer, be punished with a penal servitude for a term not more than two years or with a fine not more than 100,000 yen or with both. The same shall apply to the person who knowingly has become a party to the act under paragraph 1 with the taxpayer or the third party in possession of the taxpayer's properties after the coercive attachment was taken.
法人ノ代表者又ハ法人若ハ人ノ代理人、使用人其ノ他ノ従業者其ノ法人又ハ人ノ業務又ハ財産ニ関シ前三項ノ違反行為ヲ為シタルトキハ其ノ行為者ヲ罰スルノ外其ノ法人又ハ人ニ対シ当該各項ノ罰金刑ヲ科ス
In case the representative of a corporation or the agent, employees or other workers of a corporation or an individual has committed the offence against the provisions of the preceding three paragraphs with regard to the business or the properties of the corporation or the individual, the corporation or the individual shall be punished with the fine as provided for in each paragraph concerned in addition to punishing the said offender.
第四章中第三十二條の次に次の一條を加える。
In Chapter IV, the following one Article shall be added next to Article 32:
第三十二條ノ二　第二十一條ノ二第二項ニ依ル收税官吏ノ検査ヲ拒ミ、妨ゲ又ハ忌避シタル者ハ之ヲ三万円以下ノ罰金ニ処ス
Article 32-(2).　Any person who has refused, obstructed or evaded the inspection of tax officials to be made in accordance with the provision of Article 21-(2) paragraph 2 shall be punished with a fine not more than 30,000 yen
附　則
Supplementary Provisions:
１　この法律は、昭和二十五年四月一日から施行する。
1.　This Law shall come into force as from April 1, 1950.
２　この法律施行前に收税官吏が、国税徴收法施行規則（明治三十五年勅令第百三十五号）第二十九條の規定により、地方公共団体又は清算人に交付を求めた国税並びにその督促手数料、延滯金及び滯納処分費と地方公共団体の徴收金（国税徴收法第二條第一項に規定する地方公共団体の徴收金をいう。）との間における徴收の順位については、なお従前の例による。
2.　With regard to the priority in collection between the national taxes, their remind charges, the arrears and coercive collection charges the delivery of which the tax officials demanded to the local public bodies or the liquidator before the enforcement of this Law pursuant to Article 29 of the National Tax Collection Law Enforcement Regulations (Imperial Ordinance No.135 of 1902) and the collecting sum of the local public bodies (this shall mean the collecting sum of local public bodies as provided for in Article 2 paragraph 1 of the National Tax Collection Law), the old Law shall still apply.
３　改正前の国税徴收法第九條第三項の規定により徴收すべきであつた延滯金については、督促手数料と同順位として同法第二條の改正規定に準じてこれを徴收するの外、その徴收については、なお従前の例による。但し、この法律施行後の期間に対応する延滯金は、徴收しない。
3.　The arrears which should have been collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law before this amendment shall be collected in accordance with the amended provision of Article 2 of the same Law in the same priority with the demand charges and, in addition, the old Law shall still apply to the collection of such arrears. However, the arrears which correspond to the term after the enforcement of this Law shall not be collected.
４　この法律施行前に国税徴收法第九條第一項の規定による督促をなしこの法律施行の際になお税額を完納しない国税で、当該督促の指定の期限が昭和二十五年三月三十一日以前であるもの（同日以前に財産の差押があつた国税の税額を除く。）に対する同法第九條第三項の改正規定による延滯加算税額は、同年四月一日から税金納付の日までの日数に応じ、滯納税額（同法第九條第三項に規定する滯納税額をいう。以下本項中同じ。）百円につき一日四銭の割合を乘じて計算した金額とする。但し、当該延滯加算税額は、この法律施行の際における滯納税額に対し百分の五の割合を乘じて計算した額をこえることができない。
4.　In case a taxpayer was reminded, before the enforcement of this Law, to pay his national tax in accordance with the provision of Article 9 paragraph 1 of the National Tax Collection Law and has not paid the whole amount of the national tax thus demanded by the time of enforcement of this Law, if the due date of payment designated by the said remind falls on or before March 31, 1950, the amount of the delinquent additional tax to be added to such unpaid national tax (excluding the amount of national tax for which the taxpayer's properties have been attached on or before the same date) in accordance with the amended provision of Article 9 paragraph 3 of the same Law shall be computed by multiplying the amount of delinquent tax (this shall mean the delinquent tax as provided for in Article 9 paragraph 3 of the same Law;hereinafter the same in this paragraph) by the rate of 4 sen per diem per 100 yen of the said delinquent tax according to the number of days from April 1, 1950 to the day on which the tax has been actually paid. However, the amount of the said delinquent additional tax shall not exceed the amount obtained by multiplying the amount of delinquent tax at the time of enforcement of this Law by the rate of 5%.
５　前項の規定による延滯加算税額については、この法律施行の日において国税徴收法第六條の規定による告知をしたものとみなす。
5.　With respect to the amount of the delinquent additional tax under the preceding paragraph, it shall be deemed that the notice under the provision of Article 6 of the National Tax Collection Law has been made on the date of enforcement of this Law.
６　この法律施行前にした租税の賦課徴收に関する処分又は滯納処分に対する審査、訴願及び訴訟については、なお従前の例による。
6.　With regard to the reconsideration, appeal and litigation relating to the dispositions made in connection with imposition and collection of the tax of the coercive attachment made before the enforcement of this Law, the old Law shall still apply.
７　この法律施行前に徴收した延滯金及び第三項の規定により徴收した延滯金に過誤納があつた場合の充当並びに同項の規定により徴收すべき延滯金に対する過誤納に係る国税、督促手数料及び滯納処分費並びに国税徴收法第三十一條ノ六の規定による還付加算金の充当については、なお従前の例による。
7.　With regard to the appropriation of the overpaid tax in the case where the arrears collected before the enforcement of this Law and the arrears collected in accordance with the provision of paragraph 3 are found to have been overpaid and with regard to the appropriation of the national taxes, remind charges, coercive attachment charges and the additional refund merely under Article 31-(6) of the National Tax Collection Law equivalent to the overpaid amount of the arrears to be collected in accordance with the provision of the same paragraph, the old Law shall still apply.
８　所得税法（昭和二十二年法律第二十七号）第三十六條第七項（同法第三十六條の二第三項において準用する場合を含む。）及び法人税法（昭和二十二年法律第二十八号）第二十六條の三第五項の規定による充当は、第三項の規定により徴收すべき延滯金に対してもすることができる。
8.　The appropriation as provided for in Article 36 paragraph 7 (including the case where it applies in Article 36-(2) paragraph 3 of the Income Tax Law (Law No.27 of 1947)) of the same Law and in Article 26-(3) paragraph 5 of the Corporation Tax Law (Law No.28 of 1947) may be made in respect to the arrears to be collected pursuant to paragraph 3.
９　この法律施行前に納付した国税、督促手数料、延滯金及び滯納処分費につき過誤納があつたため、この法律施行後に金銭をもつて還付し、又は他の未納の国税、督促手数料、延滯金及び滯納処分費に充当する場合において、当該過誤納額に加算する国税徴收法第三十一條ノ六の規定による還付加算金（延滯金に対するものを含む。）の金額は、納付の日の翌日から昭和二十五年三月三十一日までの日数に応じ、過誤納額百円につき一日十銭の割合を乘じて計算した金額と同年四月一日から還付のため支出し、又は当該充当をした日までの日数に応じ、過誤納額百円につき一日四銭の割合を乘じて計算した金額との合計金額とする。
9.　In case the national taxes, remind charges, arrears and coercive attachment charges which were overpaid before the enforcement of this Law are refunded in cash or are appropriated for other unpaid national taxes, unpaid remind charges, unpaid arrears and unpaid coercive attachment charges, after the enforcement of this Law, the amount of the additional refund (including that for arrears) to be added to the overpaid amount concerned in accordance with the provision of Article 31-(6) of the National Tax Collection Law shall be the total of the amount computed by multiplying the overpaid amount by the rate of 10 sen per diem per 100 yen of the said overpaid amount according to the number of days from the following day of the day of actual payment to March 31, 1950 and the amount computed by multiplying the overpaid amount by the rate of 4 sen per diem per 100 yen of the said overpaid amount according to the number of days from April 1 of the same year to the day on which the overpaid amount is refunded or is appropriated.
10　改正後の国税徴收法第三十一條ノ六の規定は、第三項により徴收した延滯金について過誤納があつた場合に準用する。
10.　The provision of Article 31-(6) of the National Tax Collection Law after this revision shall apply mutatis mutandis to the case where any overpaid amount is found in respect to the arrears collected in accordance with the provision of paragraph 3.
11　この法律施行前にした行為に対する罰則の適用については、なお従前の例による。
11.　With regard to the application of penal provisions to the acts committed before the enforcement of this Law, the old Law shall still apply.
12　他の法令中その先取特権の順位が国税又は地方税に次ぐものと規定されている公課及び債権については、当該法令の規定にかかわらず、この法律施行後においては、その先取特権の順位は、国税及び地方税に次ぐものとする。
12.　With regard to public charges and claims which are stipulated by other Laws and Orders to rank next to the national tax or the local tax in the order of a preferential right, they shall rank next to the national tax or the local tax in the order of a preferential right after the enforcement of this Law, regardless of the provisions of the said other Laws and Orders.
13　登録税法（明治二十九年法律第二十七号）の一部を次のように改正する。
13.　The Registration Law (Law No.27 of 1896) shall be partially amended as follows:
第十九條ノ七中「第三十一條ノ二」を「第三十一條ノ三」に改める。
In Article 19-VII, "Article 31-II" shall be amended as "Article 31-III."
14　酒税法（昭和十五年法律第三十五号）の一部を次のように改正する。
14.　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
第四十六條第二項中「、延滯金」を削り、同條第三項中「第一項」を削り、「滯納者」を「納税者」に改める。
In Article 46 paragraph 2, "arrears" shall be deleted;and in paragraph 3 of the same Article, "paragraph 1" shall be deleted, and "delinquent" shall be amended as "taxpayer."
15　所得税法の一部を次のように改正する。
15.　The Income Tax Law (Law No.27 of 1947) shall be partially amended as follows:
第十條第二項中「及び通行税法第十一條ノ三第一項又は第十一條ノ四第一項の規定により徴收する軽加算税額又は重加算税額は、」を「、通行税法第十一條ノ三第一項又は第十一條ノ四第一項の規定により徴收する軽加算税額又は重加算税額及び国税徴收法第九條第三項の規定により徴收する延滯加算税額（第三十條乃至第三十四條、第四十五條及び第四十七條の規定により納付又は徴收すべき所得税額に加算して徴收するものを除く。）は、」に改める。
In Article 10 paragraph 2, "and that collected pursuant to the provision of Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law" shall be amended as ", light additional tax or heavy additional tax to be collected in accordance with the provision of Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law or delinquent additional tax to be collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law (excluding the amount to be collected in addition to the amount of income tax to be paid or collected in accordance with the provisions of Articles 30 to 34 inclusive, Article 45 and Article 47)."
16　法人税法の一部を次のように改正する。
16.　The Corporation Tax Law (Law No.28 of 1947) shall be partially amended as follows:
第九條第二項中「又は通行税法第十一條ノ三第一項若しくは第十一條ノ四第一項の規定により」を「、通行税法第十一條ノ三第一項若しくは第十一條ノ四第一項又は国税徴收法第九條第三項の規定により」に、「若しくは軽加算税額又は重加算税額に相当する所得税又は通行税」を「、軽加算税額若しくは重加算税額に相当する所得税若しくは通行税又は延滯加算税額に相当する国税」に改める。
In Article 9 paragraph 2, "or Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law" shall be amended as ", Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law or Article 9 paragraph 3 of the National Tax Collection Law" , and "the income tax or travelling tax" shall be amended as "the national taxes equal to the income tax, travelling tax or delinquent additional tax."
第十六條第二項中「利子税額」の下に「及び国税徴收法第九條第三項の規定による延滯加算税額」を加える。
In Article 16 paragraph 2, "and the delinquent additional tax as provided for in Article 9 paragraph 3 of the National Tax Collection Law" shall be added next to "the interest on delinquent tax as referred to in Article 42 paragraph 2."
第十九條第一項中「及び重加算税額」の下に「並びに国税徴收法第九條第三項の規定による延滯加算税額」を加える。
In Article 19 paragraph 1, "as well as the delinquent additional tax as referred to in Article 9 paragraph 3 of the National Tax Collection Law" shall be added next to "as referred to in Articles 42 to 43-(2) inclusive."
第二十六條の三第五項中「、延滯加算金」を削る。
In Article 26-(3) paragraph 5, "delinquent additional tax" shall be deleted.
17　富裕税法（昭和二十五年法律第一七四号）の一部を次のように改正する。
17.　The Net Worth Tax Law (Law No.174 of 1950) shall be partially amended as follows:
第三十二條第一項中「及び重加算税額」を「、重加算税額及び延滯加算税額に相当する富裕税額」に改める。
In Article 32 paragraph 1, "net worth tax equivalent to" shall be added next to "excepting the amount of" and "and heavy additional tax" shall be amended as ", heavy additional tax and delinquent additional tax."
大蔵大臣　池田勇人
Minister of Finance　IKEDA Hayato
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru