I hereby promulgate the Law for Partial Amendments to the Liquor 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 for Partial Amendments to the Liquor Tax Law
The Liquor Tax Law (Law No.25 of 1940) shall be partially amended as follows:
The following proviso shall be added to Article 20 paragraph 2:
However, a person engaged in sale of liquors designated by the Government under the provision of Article 27-(2) paragraph 1 shall, when he intends to discontinue to carry on sale of liquors, apply for cancellation of licence.
Article 26 shall be deleted, and in Chapter II, the following one Article shall be added next to Article 25:
Article 26. When a person engaged in sale of liquors intends to be designated by the Government as provided for in Article 27-(2) paragraph 1, he shall apply to the Government therefor. The same shall apply to the case in which a person engaged in sale of liquors designated by the Government intends to have the designation as such cancelled by the Government.
The provisions of Articles 18, 18-(2), 21 and the preceding Article shall apply mutatis mutandis to the case where the application for the designation as referred to in the preceding paragraph has been made and also to those persons engaged in sale of liquors who have been designated.
Article 27 paragraph 1 shall be amended as follows:
Rate of liquor tax shall be as follows:
1. Refined sake:
Special class 41,100 yen per koku
3. Unrefined sake 35,000,, ,,
4. White sake 92,600,, ,,
6. Shochu:
Class A 21,400,, ,,
(In case alcoholic contents exceed 25°,856 yen shall be added for each 1° of alcohol exceeding 25°)
Class B 20,400 yen.
(In case alcoholic contents exceed 25°,816 yen. shall be added fair each 1° of alcohol exceeding 25°)
7. Beer 21,100 yen per koku
8. Fruit wine 10,000,, ,,
9. Miscellaneous liquors:
2nd class 36,000,, ,,
(In case alcoholic contents exceed 20°, 2,160 yen shall be added for each 1° of alcohol exceeding 20°)
3rd class 25,000 yen per koku
(In case alcoholic contents exceed 20°, 1,500 yen shall be added for each 1° of alcohol exceeding 20°)
4th class 18,000 yen per koku
Article 27-(2) shall be amended as follows:
Article 27-(2). With regard to liquors sold by manufactures of liquors or persons engaged in sale of liquors as designated by the Government (to be referred to as "the designated dealers in liquors" ;hereinafter the same) to those other than manufactures of liquors or the designated dealers in liquors, which are other than such liquors as are rationed under the Temporary Commodities Demand and Supply Adjustment Law (to be referred to as "rationed liquors" ;hereinafter the same) and also with regard to such liquors as are received from the bonded areas, the amount of the liquor tax as computed by the following rate shall be added to the amount of liquor tax as prescribed in the preceding Article. The same shall apply to those liquors sold by dealers in liquors other than the designated dealers to manufactures of liquors or to those who are other than the designated dealers in liquors, which have come to be sold as liquors other than the rationed liquors after once purchased as the rationed liquor:
1. Refined sake:
Special class 51,500 yen per koku
4. Shochu:
Classes A and B 10,000,, ,,
(In case alcoholic contents exceed 25°,400 yen shall be added for each 1° of alcoholic exceeding 25°)
5. Beer 8,000 yen per koku
6. Miscellaneous liquors:
2nd class
Liquor with alcoholic contents not exceeding 20°:
Liquor with alcoholic contents exceeding 20°:
3rd class
Liquor with alcoholic contents not exceeding 20°:
Liquor with alcoholic contents exceeding 20°:
4th class
Liquor with alcoholic contents not exceeding 10°:
Liquor with alcoholic contents exceeding 10°:
The provision of paragraph 2 of the preceding Article shall apply mutatis mutandis to the case of the imposition of the liquor tax under the provision of the preceding paragraph.
In Article 33 paragraph 1, "the liquor tax as provided for in Article 27" shall be amended as "the liquor tax under the provision of Article 27" ) and in paragraph 2 of the same Article, "the liquor tax as provided for in Article 27-(2)" shall be amended as "the liquor tax under the provision of Article 27-(2)," "the designated dealers" as "manufacturers of liquors," and both "manufacturers of liquors" and "manufacturers" as "dealers in liquors."
In Article 34 item 2, "excluding such cases as may be prescribed by Ordinance" shall be amended as "excluding such cases as the licence has been cancelled on the application therefor made under the provision of Article 20 paragraph 1 and also the Government approved of liquors being in such existence."
Article 34-(2) shall be amended as follows:
Article 34-(2). In case liquors come under any of the following items, such liquors shall be regarded as having been sold as liquors prescribed by Article 27-(2) paragraph 1 by manufacturers of liquors or by dealers in liquors (in the case of item 5, designated dealers):
1. When liquor of a quantity more than that authorized by the Government for self-use was used for drinking at the manufactory or sale place of the designated dealer (to be referred to as "the designated sale place" ;hereinafter the same) or when such liquor was, as liquor other than the rationed liquor, carried out of the manufactory or the designated sale place to places other than manufactory and the designated sale place, not by sale;
2. When liquor purchased by dealers in liquors other than the designated dealers as the rationed liquor was either used for drinking at the sale place of the dealers concerned or carried, not by sale, but of the same sale place to place other than the manufactory or the designated sale place as liquors other than the rationed liquor;
3. Where the licence for manufacture of liquors has been cancelled or where the designated dealer has had his designation as such or the licence for his dealing in sale of liquors cancelled, when liquor other than the rationed liquor actually exists in the manufactory or the designated sale place, excluding such cases as the licence of the designation has been cancelled on the application therefor made under the provisions of Article 20 or Article 26 paragraph 1 and the Government has approved of liquor bring in such existence;
4. When liquor actually existing in the manufactory or the designated sale place has been put to public sale or auction, or has been converted into money by bankruptcy proceedings;
5. When liquor was not carried into the designated sale place within two months after it had been carried out of the manufactory for the designated sale place, excluding the case of that liquor lost due to disaster or other circumstances beyond one's control which the Government has approved, in accordance with what may be prescribed by Ordinance, not to regard it as having been sold.
Proviso to Article 35 paragraph 1 shall be amended as follows:
However, in the cases coming under the provision of Article 34 item 2 or item 3, a report shall immediately be submitted on liquors which have been carried out or which are regarded as having been carried out.
In Article 35-(2) paragraph 1, "liquors on which the liquor tax is to be imposed under Article 27-(2)" shall be amended as "liquors as referred to in Article 27-(2) paragraph 1" ;and the proviso to the same paragraph shall be amended as follows:
In cases coming under Article 34-(2) item 3 or 4, a report shall immediately be submitted on the liquor which has been sold or regarded as having been sold as liquors prescribed in Article 27-(2) paragraph 1.
The following one paragraph shall be added next to paragraph 1 of the same Article:
In cases where dealers in liquors other than the designated dealers sold liquor as prescribed in the latter part of paragraph 1, Article 27-(2), or in the case that comes under the provision of Article 34-(2) item 2, they shall immediately submit to the Government a report similar to that referred to in the preceding paragraph on the liquor that was so dealt in or regarded as having been dealt in.
In paragraph 3 of the same Article, "preceding paragraph" shall be amended as "preceding two paragraphs."
In Article 36 paragraph 2, "or paragraph 2" shall be added next to "proviso to paragraph 1 of the preceding Article."
In Article 38 paragraph 3, "liquors rationed in accordance with the Temporary Commodities Demand and Supply Adjustment Law" shall be amended as "rationed liquors."
In Article 59, "regarding" shall be amended as "on matters to be referred to (excluding the taxable standard for the individual members and those matters which the organization concerned deems it necessary to ask its members to make specific reports) regarding."
In Article 61 paragraph 1 item 1 and in Article 64 paragraph 1 item 2, next to "Article 35-(2) paragraph 1," "or paragraph 2" shall be added.
Supplementary Provisions:
1. This Law shall come into force as from April 1, 1950.
2. The liquor tax, that was already imposed or was to be imposed prior to the enforcement of this Law, shall still be imposed in accordance with the provisions of the Law not amended by this Law.
3. In case the manufacturer of liquor or the dealer in liquor owns a kind or kinds of liquor (excluding fruit wine;hereinafter the same) in total quantity of not less than 5 to at places other than the manufactory or bonded areas, the liquor tax shall be imposed on thus owned liquor regarding the place concerned as the manufactory and the owner as the manufacturer. In this case, regarding as if the liquor were carried out of the manufactory on the date of the enforcement of this Law, the amount of tax to be paid shall be the difference between the amount as computed according to the provision of Article 27 of the Liquor Tax Law as amended and that as computed according to the same Article prior to amendment (amount computed at the rates of 6,500 yen per koku as regards 1st class Imitation Sake;2,800 yen per koku as regards 2nd class Imitation Sake;3,000 yen per koku as regards Shochu, in case the alcoholic contents exceed 25°,120 yen shall be added for each 1° of alcohol exceeding 25°) which, if not more than 10,000 yen, shall be collected by May 31, 1950 and, if more than 10,000 yen, shall be divided into equal monthly amount which shall be collected by end of very month according to the following schedule:
More than 10,000 yen May and June 1950
,, 50,000,, May to July ,,
,, 100,000,, May to August ,,
4. In case where the dealer as referred to in the preceding paragraph (excluding the designated dealer as prescribed in Article 27-(2) paragraph 1, of the amended Liquor Tax Law) owns a kind or kinds of liquor on which the liquor tax has been imposed in accordance with the provision of the same Article before amendment, in total amount of not less than 5 to, the difference between the amount of tax on that liquor as computed according to the amended provision of the same Article and the same as computed according to the old provision shall be added to, or subtracted from, the amount of the liquor tax as referred to in the same paragraph.
5. The manufacturer or dealer as referred to in paragraph 3 shall, not later than one month after the enforcement of this Law, report to the competent tax office on quantity, place of storage and the fact coming under the preceding paragraph, if applicable, of liquor which he owns, classified by kind, class, grade, group and further by degree of alcohol contained.