I hereby promulgate the Law for Partial Amendments to the Travelling Tax 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
法律第七十六号
Law No.76
通行税法の一部を改正する法律
Law for Partial Amendments to the Travelling Tax Law
通行税法（昭和十五年法律第四十三号）の一部を次のように改正する。
Travelling Tax Law (Law No.43 of 1940) shall be partially amended as follows:
第二條及び第三條を次のように改める。
Article 2 and Article 3 shall be amended as follows:
第二條 通行税ノ税率ハ旅客運賃、特別急行料金、急行料金、準急行料金又ハ寢台料金ノ百分ノ二十トス
Article 2. The rate of travelling tax shall be 20% of the passenger fare, special express charges, express charges, quasi-express charges or berth charges.
In Article 4, "in case a contract of taking a train or a ship by a class C season ticket has been made" shall be amended as "In the case of a class C passenger," and "the travelling tax pursuant to the preceding Article" as "the travelling tax on the berth charges" ;and the following one paragraph shall be added to the same Article:
In case there is no classification of classes A, B and C in trains, tram-cars, motor-buses, or steam-ships, the classification shall be deemed to have been decided according to each of the following items and the provision of the preceding paragraph shall apply thereto:
一 等級ヲ分タザルモノニ在リテハ三等
1. In case there is no classification, it shall fall in class C;
二 二等級ニ分チタルモノニ在リテハ二等及三等
2. In case there are two classes, they shall respectively fall in classes B and C;
三 一等ノ上ニ更ニ等級ヲ設ケタルモノニ在リテハ一等
3. In case there is another class above class A, it shall fall in class A;
四 三等ノ下ニ更ニ等級ヲ設ケタルモノニ在リテハ三等
4. In case there is another class below class C, it shall fall in class C.
第七條を次のように改める。
Article 7 shall be amended as follows:
第七條 削除
Article 7. Deleted.
第八條中「旅客運賃、」の下に「特別急行料金、」を加える。
In Article 8, "special express charge" shall be added next to "he receives a fare."
In Article 11, "to collect the travelling tax to be collected pursuant to Article 8 or to turn over the collected tax to the Government" shall be amended as "to turn over the travelling tax to be collected and turned over to the Government pursuant to Article 8."
In Article 11-(2) paragraph 1, "to collect the tax due or failed to turn over the collected tax to the Government" shall be amended as "to turn over the travelling tax to be collected and turned over to the Government pursuant to the provision of the same Article," "according to the term of time as prescribed by Ordinance" as "according to the term from the next day of the due date of turning over the tax as provided for in Article 8 (to be referred to as due date of turning over;hereinafter the same) to the day of turning over," "10 sen" as "4 sen," and "a penalty tax" as "the interest on delinquent tax" ;paragraph 2 of the same Article shall be amended as follows:In case the amount of tax which is the basis for computation of the interest on delinquent tax as provided for in the preceding paragraph is less than 100 yen, the provision of the same paragraph shall not apply thereto, and in case the tax concerned has a fraction less than 100 yen, this fraction shall be omitted in the computation.In paragraph 3 of the same Article, "additional amount of tax" shall be amended as "interest on delinquent tax" ;in paragraph 4 of the same Article, "the tax amount to be added pursuant to the paragraph concerned" shall be amended as "the interest on delinquent tax as referred to in the same paragraph" ;and the following one paragraph shall be added to the same Article:
In case a person as provided in paragraph 1 has to pay the interest on delinquent tax in addition to the proper tax in accordance with the provision of the same paragraph, the amount of travelling tax which was partially turned over shall be appropriated for the amount of travelling tax to be collected and turned over in accordance with the provision of the same Article, so far as it does not fill the amount of tax to be collected and turned over in accordance with the provision of Article 8;provided, however, that the applicaton of the provision of Article 28 of the National Tax Collection Law shall not be precluded.
Article 11-(3) paragraph 1 shall be amended as follows:In case a person who is responsible for the collection of the travelling tax pursuant to Article 8 has failed to turn over the travelling tax to be collected and turned over, if the Government deems that there are no good reasons for the failure to turn over the tax, the Government shall collect from the person, who is responsible for the collection of the travelling tax, the light additional tax as computed by multiplying the amount of tax failed to turn over by a certain rate mentioned below. The rate shall be 10% if the term from the next day of the due date of turning over to the day of turning over is not more than a month, 15% if the said term is more than a month but not more than two months, 20% if the said term is more than two months but not more than three months, 25% if the said term is more than three months.The following one paragraph shall be added next to paragraph 1:
In case a person who is responsible for the collection of the travelling tax pursuant to the provision of Article 8 has turned over the travelling tax to be collected and turned over pursuant to the provision of the same Article after the due date of turning over, the light additional tax equivalent to the amount computed by multiplying the travelling tax to be turned over by 5% shall not be collected, unless the said tax has been turned over in anticipation of the collection as provided for in Article 11.
同條第二項中「前項」を「第一項」に改める。
In paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1."
第十一條ノ三の次に次の一條を加える。
The following one Article shall be added next to Article 11-(3):
Article 11-(4). In the case coming under the preceding Article, if a person responsible for the collection of the travelling tax pursuant to the provision of Article 8 concealed or misrepresented wholly or partially the facts and failed to turn over the tarvelling tax to be collected and turned over by the due date of turning over in accordance with the concealed or misrepresented facts, the Government shall collect the heavy additional tax as computed by multiplying the travelling tax thus not turned over by 50% , from the person responsible for the collection of the said travelling tax.
In the case coming under the provision of the preceding Article, if a person responsible for the collection of the travelling tax pursuant to the provision of Article 8 comes under the provision of paragraph 2 of the preceding Article, the heavy additional tax equivalent to the amount computed by multiplying the travelling tax thus turned over by 50% , shall not be collected.
第十一條ノ二第二項及第三項並前條第三項ノ規定ハ第一項ノ場合ニ付之ヲ準用ス
The provisions of Article 11-(2) paragraphs 2 and 3 and paragraph 3 of the preceding Article shall apply mutatis mutandis to the case under paragraph 1.
Article 13. A person who has failed to turn over the travelling tax to be collected and turned over pursuant to the provision of Article 8 shall be punished with penal servitude for a period not more than three years or with a fine not more than 1,000,000 yen, or with both.
In case the amount of travelling tax, which has not been turned over as referred to in the preceding, paragraph, is more than 1,000,000 yen, the fine as referred to in the same paragraph may be the amount more than 1,000,000 yen but not more than the amount equal to the travelling tax, which has not been turned over according to the circumstances.
第一項ノ場合ニ於テハ政府ハ直ニ納付セザル税金ヲ其ノ納付セザル者ヨリ徴收ス
In the case of paragraph 1, the Government shall collect the tax, which has not been turned over at once, from the person who has failed to turn over the tax.
第十三條の次に次の一條を加える。
The following one Article shall be added next to Article 13:
Article 13-(2). A person who has failed to collect the travelling tax to be collected shall be punished with penal servitude for a period not more than one year or with a fine not more than 200,000 yen. However, if the travelling tax concerned comes under the provision of paragraph 2 of the preceding Article, the provision of the said paragraph shall apply thereto.
In Article 15, "proviso to Article 38 paragraph 3, Article 39 paragraph 2, Article 40, Article 41" shall be deleted, and "in case the person has been punished with penal servitude" shall be amended as "in respect to the case where the penal servitude is to be imposed or in respect to the penal servitude in the case where penal servitude and fine are to be both imposed."
附則第三項を次のように改め、附則第五項を削る。
Paragraph 3 of the Supplementary Provision shall be amended as follows, and paragraph 5 of the Supplementary Provisions shall be deleted:
The amount of travelling tax under Article 2 on passengers of the trains, tram-cars, motor-buses and steam-ships managed by the Japan National Railways shall be for the time being an amount equal to 20% of the amount as computed as follows;the passenger fares, special express charges, express charges or quasi-express charges as referred to in Articles 3 to 6 inclusive of the Government Railway Fare Law or the berth charges determined by the Japanese National Railways pursuant to the provision of Article 9 of the same Law are multiplied by 20% , and added by the said fares and charges and then the fraction of the amount thus obtained is discarded according to the method prescribed by Ordinance.
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 この法律施行前に課した、又は課すべきであつた通行税については、なお従前の例による。
2. As regards the travelling tax imposed or to be imposed before the enforcement of this Law, the old Law shall still apply.
3. In case a person has not turned over the travelling tax which is to be collected and turned over on or before March 31, 1950 in accordance with the provision of Article 8 of the Travelling Tax Law, the old Law shall still apply, as regards the amount of tax to be paid in accordance with the provision of Article 11-(2) of the same Law before amendment in addition to the travelling tax having not been paid at the time of enforcement of this Law, which corresponds to the term before March 31 of the same year.
4. As regards the amount of travelling tax to be collected and turned over in accordance with the provision of Article 8 of the Travelling Tax Law, which has not been turned over at the time of enforcement of this Law, April 1 of 1950 shall be deemed to be the starting-date of the term as referred to in Article 11-(2) paragraph 1 of the same Law as amended and the provision of the same Article shall apply thereto.
5. As regards the travelling tax to be collected by March 31, 1950 in accordance with the provision of Article 8 of the Travelling Tax Law, the provision of Article 11-(3) of the same Law before amendment shall still apply.
６ 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。
6. As regards the application of the penal provision to the acts committed before the enforcement of this Law, the old Law shall still apply.