Travelling Tax Law (Law No.43 of 1940) shall be partially amended as follows:
Article 2 and Article 3 shall be amended as follows:
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:
1. In case there is no classification, it shall fall in class C;
2. In case there are two classes, they shall respectively fall in classes B and C;
3. In case there is another class above class A, it shall fall in class A;
4. In case there is another class below class C, it shall fall in class C.
Article 7 shall be amended as follows:
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.
In paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1."
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.
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 shall be amended as follows:
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.
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.
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."
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.