酒税法の一部を改正する法律
法令番号: 法律第252号
公布年月日: 昭和25年11月30日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

酒税の税率が高く、購買力が伴わないため、正規酒類の需給に混乱が生じ、徴収に支障をきたし、密造の弊害が拡大している。そこで、酒類の円滑な需給と密造防止のため、特に焼酎や清酒第二級など一般需要の多い酒類を中心に税率を引き下げることとした。これにより、清酒一級は一升当たり950円から750円程度に、二級は645円から460円程度に、合成清酒一級は500円から370円程度に、焼酎は450円から330円程度に、ビールは一本122円から115円程度に値下げされる見込みである。実施時期は年末年始の需給関係を考慮し、12月1日を予定している。

参照した発言:
第9回国会 衆議院 大蔵委員会 第3号

審議経過

第9回国会

衆議院
大蔵委員会 - 第3号
(昭和25年11月28日)
参議院
大蔵委員会 - 第3号
(昭和25年11月28日)
衆議院
本会議 - 第6号
(昭和25年11月29日)
参議院
大蔵委員会 - 第5号
(昭和25年11月29日)
大蔵委員会 - 第4号
(昭和25年11月29日)
本会議 - 第6号
(昭和25年11月29日)
衆議院
本会議 - 第13号 附録
(昭和25年12月10日)
参議院
本会議 - 第10号 附録
(昭和25年12月10日)
酒税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 Liquor Tax Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十五年十一月三十日
This thirtieth day of the eleventh month of the twenty-fifth year of Showa (November 30, 1950)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第二百五十二号
Law No.252
酒税法の一部を改正する法律
Law for Partial Amendments to the Liquor Tax Law
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。
The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
第八條第一項第二号中「味淋、味淋粕」の下に「、命令ヲ以テ定ムル物品」を加える。
In Article 8 paragraph 1 item 2, ", articles designated by Ordinance" shall be added next to "mirin, mirin grains" .
第二十七條第一項を次のように改める。
Article 27 paragraph 1 shall be amended as follows:
酒税ノ税率左ノ如シ
The rates of liquor tax shall be as follows:
一　清酒
1.　Refined sake:
特級　一石ニ付　三万五千円
Special Class　35,000 yen per koku　
第一級　一石ニ付　三万円
1st Class　　30,000 ,, ,
第二級　一石ニ付　二万二千三百円
2nd Class　　22,300 ,, ,,
二　合成清酒
2.　Imitation sake:
第一級　一石ニ付　二万円
1st Class　　20,000 ,, ,,
第二級　一石ニ付　一万六千八百円
2nd Class　　16,800 ,, ,,
三　濁酒　一石ニ付　二万円
3.　Unrefined sake:　　20,000 ,, ,,
四　白酒　一石ニ付　七万千五百円
4.　White sake:　　71,500 ,, ,,
五　味淋
5.　Mirin:
甲類　一石ニ付　五万六千五百円
Group A　　56,500 ,, ,,
乙類　一石ニ付　二万二千五百円
Group B　　22,500 ,, ,,
六　燒酎
6.　Shochu:
甲類　一石ニ付　一万五千四百円
Group A　　15,400 ,, ,,
アルコール分二十五度ヲ超ユルトキハアルコール分二十五度ヲ超ユル一度毎ニ六百十六円ヲ加フ
(In case alcoholic contents exceed 25°616 yen shall be added for each 1° of alcohol exceeding 25°)
乙類　一石ニ付　一万三千九百円
Group B　　13,900 yen per koku
アルコール分二十五度ヲ超ユルトキハアルコール分二十五度ヲ超ユル一度毎ニ五百五十六円ヲ加フ
(In case alcoholic contents exceed 25°556 yen shall be added for each 1° of alcohol exceeding 25°)
七　麦酒　一石ニ付　一万二千円
7.　Beer:　　12,000 yen per koku
八　果実酒　一石ニ付　七千円
8.　Fruit wine:　　7,000 ,, ,,
九　雑酒
9.　Miscellaneous liquors:
第一級　一石ニ付　十七万円
1st Class　　170,000 ,, ,,
第二級　一石ニ付　四万五千円
2nd Class　　45,000 ,, ,,
アルコール分二十度ヲ超ユルトキハアルコール分二十度ヲ超ユル一度毎ニ二千二百五十円ヲ加フ
(In case alcoholic contents exceed 20°, 2,250 yen shall be added for each 1° of alcohol exceeding 20°)
第三級　一石ニ付　二万円
3rd Class　　20,000 yen per koku
アルコール分十五度ヲ超ユルトキハアルコール分十五度ヲ超ユル一度毎ニ千三百五十円ヲ加フ
(In case alcoholic contents exceed 15°, 1,350 yen shall be added for each 1° of alcohol exceeding 15°)
第四級　一石ニ付　一万四千円
4th Class　　14,000 yen per koku
同條第三項中「、類別及種別」を「及類別」に改める。
In paragraph 3 of the same Article, ", group and grade" shall be amended as "and group" .
第二十七條ノ二第一項中「販売スル酒類ニシテ臨時物資需給調整法ニ基キ配給スル酒類」を「製造場又ハ販売場ヨリ移出スル酒類ニシテ臨時物資需給調整法ニ基キ配給スル酒類」に、「販売スル酒類ニシテ配給酒類トシテ購入シタル後」を「販売場ヨリ移出スル酒類ニシテ配給酒類トシテ移入シタル後」に、「販売スルニ至リタルモノ」を「移出スルニ至リタルモノ」に改め、同項第一号から第六号までを次のように改める。
In Article 27-(2) paragraph 1, "liquors sold by a manufacturer of liquors" shall be amended as "liquors carried out of manufactory or sale place by a manufacturer of liquors" and "liquors sold by the seller of liquors-as the rationed liquor." as "liquors carried out of sale place by the seller of liquors other than the designated seller to other person than the manufacturer of liquors and than the designated seller of liquors, which have come to be carried out as liquors other than the rationed liquors after once carried in as the rationed liquors." , and items 1 to 6 inclusive of the same paragraph shall be amended as follows:
一　清酒
1.　Refined sake:
特級　一石ニ付　三万六千五百円
Special Class　　36,500 yen per koku
第一級　一石ニ付　二万四千円
1st Class　　24,000 ,, ,,
第二級　一石ニ付　六千七百円
2nd Class　　6,700 ,, ,,
二　合成清酒
2.　Imitation sake:
第一級　一石ニ付　一万四千円
1st Class　　14,000 yen per koku
第二級　一石ニ付　七千円
2nd Class　　7,000 ,, ,,
三　燒酎
3.　Shochu:
甲類及乙類　一石ニ付　五千百円
Group A&B　　5,100 ,, ,,
アルコール分二十五度ヲ超ユルトキハアルコール分二十五度ヲ超ユル一度毎ニ二百四円ヲ加フ
(In case alcoholic contents exceed 25°,204 yen shall be added for each 1° of alcohol exceeding 25°)
四　麦酒　一石ニ付　一万二千五百円
4.　Beer:　　12,500 yen per koku
第三十三條第二項中「酒類製造者ガ販売シタル酒類」を「酒類製造者ガ製造場ヨリ移出シタル酒類」に、「酒類販売業者ガ販売シタル酒類」を「酒類販売業者ガ販売場ヨリ移出シタル酒類」に改める。
In Article 33 paragraph 2, "liquors sold by the manufacturer of liquors" shall be amended as "liquors carried out by the manufacturer of liquors from the manufactory" and "liquors sold by the seller of liquors" as "liquors carried out by the seller of liquors from the sale place" .
第三十四條ノ二中「販売シタルモノ」を「製造場又ハ販売場ヨリ移出シタルモノ」に改め、同條第一号中「又ハ販売ニ依ラズシテ配給酒類以外ノ酒類トシテ製造場又ハ指定販売場ヨリ製造場及指定販売場以外ノ場所ニ移出セラレタルトキ」を削り、同條第二号中「購入」を「販売場ニ移入」に改め、「又ハ販売ニ依ラズシテ配給酒類以外ノ酒類トシテ当該販売場ヨリ製造場及指定販売場以外ノ場所ニ移出セラレタルトキ」を削る。
In Article 34-(2), "to have been sold" shall be amended as "to have been carried out of the manufactory or the sale place" ;in item 1 of the same Article, "or when such liquors have been carried as liquors other than the rationed liquors out of the manufactory or the designated sale place to places other than manufactory and the designated sale place, not by sale" shall be deleted;and in item 2 of the same Article, "purchased" shall be amended as "carried into the sale place" and "or have been carried out of the sale place to places other than the manufactory and the designated sale place as liquors other than the rationed liquors, not by sale" shall be deleted.
第三十五條第一項中「、種別」を削る。
In Article 35 paragraph 1, ", grade" shall be deleted.
第三十五條ノ二第一項中「販売シタルトキ」を「製造場又ハ指定販売場ヨリ移出シタルトキ」に、「販売シタル酒類ノ種類、級別、類別、種別」を「移出シタル酒類ノ種類、級別、類別」に、「販売シ又ハ販売シタルモノ」を「移出シ又ハ移出シタルモノ」に改め、同條第二項中「販売シタルトキ」を「販売場ヨリ移出シタルトキ」に、「販売シ又ハ販売シタルモノ」を「移出シ又ハ移出シタルモノ」に改める。
In Article 35-(2) paragraph 1, "has sold" shall be amended as "has carried out from the manufactory or designated sale place" , "liquors sold every month, classified by the kind, class, group and grade" as "liquors carried out every month, classified by the kind, class and group" , "sold or regarded as having been sold" as "carried out or regarded as having been carried out" ;and in item 2 of the same Article, "has sold" as "has carried out of the sale place" , and "sold or regarded as having been sold" as "carried out or regarded as having been carried out" .
第三十七條第一項中「製造場ヨリ移出シ」を「製造場若ハ指定販売場ヨリ移出シ」に改め、同條第二項中「製造場」を「製造場（指定販売場ヨリノ移出ニ在リテハ指定販売場）」に、「製造者」を「製造者（指定販売場ヨリノ移出ニ在リテハ指定販売業者）」に改め、同條第三項中「製造者」を「製造者若ハ指定販売業者」に改める。
In Article 37 paragraph 1, "carried out of the manufactory" shall be amended as "carried out of the manufactory or the designated sale place" ;in paragraph 2 of the same Article, "the manufactory" and "the manufacturer" shall be respectively amended as "the manufactory (or the designated sale place if liquors are carried out of the designated sale place)" and "the manufacturer (or the designated seller, if liquors are carried out of the designated sale place)" ;and in paragraph 3 of the same Article, "the manufacturer" shall be amended as "the manufacturer or the designated seller" .
第三十八條に第一項として次の一項を加える。
The following one paragraph shall be added to Article 38 as paragraph 1 of the same Article:
酒類ノ製造場又ハ指定販売場ヨリ移出シタル酒類ヲ当該酒類ヲ移出シタル酒類製造者又ハ指定販売業者ノ製造場又ハ指定販売場ニ戻入シタル場合ニ於テハ命令ノ定ムル所ニ依リ戻入シタル時以降ニ納付スベキ酒税額ヨリ当該酒類ノ移出ノ際課セラレタル酒税額ニ相当スル金額ヲ控除ス
In case the liquors which were carried out of the manufactory or the designated sale place of liquors have been carried back to the manufactory of the manufacturer or to the designated sale place of designated seller who carried out such liquors, the amount equivalent to the tax imposed on such liquors at the time of carrying-out shall, as prescribed by Ordinance, be deducted from the amount of liquor tax for the month in which such liquors were carried back and for the following months.
同條第一項中「販売ノ為」を削り、「同一製造場若ハ指定販売場ニ戻入シ又ハ酒類ノ製造場若ハ指定販売場ニ移入シタル場合」を「当該酒類ヲ移出シタル酒類製造者又ハ指定販売業者以外ノ者ノ酒類ノ製造場又ハ指定販売場ニ移入シタル場合」に改め、同條第二項中「戻入又ハ」を削り、同條第三項中「第一項」を「第二項」に改め、「戻入又ハ」を削り、「販売シタル」を「移出シタル」に改め、同條に次の一項を加える。
In paragraph 1 of the same Article before this amendment, "for selling" shall be deleted, and "In case the liquors.... have been carried back to the same manufactory or the designated sale place or in case the said liquors have been carried into the manufactory or the designated sale place" shall be amended as "in case the liquors.... have been carried into the manufactory of manufacturer or the designated sale place of the designated seller other than those who carried out the said liquors" ;in paragraph 2 of the same Article before this amendment, "carried back" shall be deleted;and in paragraph 3 of the same Article before this amendment, "paragraph 1" shall be amended as "paragraph 2" , "carried back" shall be deleted, and "have been sold" shall be amended as "have been carried out" ;and then the following one paragraph shall be added to the same Article:
第一項又ハ第二項ノ酒類ヲ戻入シ又ハ移入シタル製造者又ハ指定販売業者ニ付其ノ製造業又ハ販売業ノ免許ノ取消其ノ他ノ事由ニ因リ当該酒類ヲ戻入シタル時又ハ移出シタル月分以降ニ納付スベキ税額無キ場合其ノ他第一項又ハ前二項ノ規定ニ依ル控除ヲ受クルコト困難ナル事由アル場合ニ於テハ命令ノ定ムル所ニ依リ其ノ戻入シ又ハ移入シタル酒類ニ課セラレタル酒税額ニ相当スル金額ヲ還付スルコトヲ得
In case the manufacturer or the designated seller of liquors who carried back or carried in the liquors under paragraph 1 or paragraph 2 is not liable for tax to be paid in the month in which such liquor were carried back or carried in and the following months, due to a cancellation of the licence for his manufacturing or selling or due to other reasons, or in case some reason prevents him from enjoying the deduction under the provisions of paragraph 1 or the preceding two paragraphs, the amount equivalent to the amount of liquor tax imposed on liquors carried back or carried in may be refunded as prescribed by Ordinance.
第六十六條中「第三十八條第三項但書、第三十九條第二項、第四十條、第四十一條、」を削る。
In Article 66, "The proviso to Article 38 paragraph 3, Article 39 paragraph 2, Article 40, Article 41," shall be deleted.
附　則
Supplementary Provisions:
１　この法律は、昭和二十五年十二月一日から施行する。
1.　This Law shall come into force as from December 1, 1950.
２　この法律施行前に課した、又は課すべきであつた酒税については、なお従前の例による。
2.　With respect to the liquor tax, that was already imposed or was to be imposed prior to the enforcement of this Law, the old Law shall still apply.
３　左の各号の一に該当する場合においては、前項の規定にかかわらず、当該各号に規定する酒類について、改正後の酒税法第三十八條の規定を適用する。この場合において、第一号の規定に該当するときは、この法律施行の日において当該酒類をもどし入れし、又は移入したものとみなす。
3.　In a case under any one of the following items, to the liquors as provided for in each item concerned, the provisions of Article 38 of the Liquor Tax Law after amendment shall apply, regardless of the provision of the preceding paragraph. In this case, the liquors shall, if coming under item 1, be deemed to have been carried back or into at the enforcement date of this Law:
一　この法律施行の際、酒類の製造者又は指定販売業者（酒税法第二十七條ノ二第一項に規定する指定販売業者をいう。以下同じ。）が、酒類の製造場又は指定販売場（同法第三十四條ノ二第一号に規定する指定販売場をいう。以下同じ。）においてこの法律施行前にもどし入れし、又は移入した酒類を所有するとき。
(1)　A case where a manufacturer or designated seller of liquors (meaning the designated seller of liquors as provided for in Article 27-(2) paragraph 1 of the Liquor Tax Law;hereinafter the same) possesses at the time of enforcement of this Law such liquors as carried back or into before the enforcement of this Law at the manufactory of liquors or designated sale place (meaning the designated sale place as provided for in Article 34-(2) item (1) of the same Law:hereinafter the same);
二　酒類の製造者又は指定販売業者が、この法律施行前に酒類の製造場又は指定販売場から移出した酒類をこの法律施行後酒類の製造場又は指定販売場にもどし入れし、又は移入したとき。
(2)　A case where a manufacturer or designated seller of liquors carries back or carries into the manufactory or designated sale place after the enforcement of this Law such liquors which were carried out of the manufactory or the designated sale place prior to the enforcement of this Law.
４　酒類の製造者又は販売業者が、この法律施行の際に酒類の製造場又は販売場に存する酒類で改正前の酒税法第二十七條の規定による酒税のみを課せられたもの（改正前の同法第二十七條ノ二の規定による酒税を課せられない酒類及び第三項の規定の適用を受ける酒類を除く。以下第五項において同じ。）を改正後の同法第二十七條ノ二に規定する酒類以外の酒類として酒類の製造場又は販売場から移出した場合において、当該酒類が、当該酒類につき改正後の同法第二十七條の規定により算出した税額が改正前の同條の規定により算出した税額に満たないものであるときは、これらの税額の差額を当該酒類を移出した月分以後に納付すべき酒税額から控除する。
4.　In a case where a manufacturer or seller of liquors has carried out of the manufactory or sale place liquors which are existing at the manufactory or sale place at the time of the enforcement of this Law and on which only the liquor tax under the provisions of Article 27 of the same Law before amendment was imposed (excluding liquors on which the liquor tax under the provisions of Articles 27-(2) of the same Law before amendment was not imposed and those which are not subject to the application of the provisions of paragraph 3;hereinafter the same in paragraph 5), as liquors other than those provided for in Article 27-(2) of the Liquor Tax Law after amendment, if the tax amount on the liquors concerned computed under the provisions of Article 27 of the same Law after amendment is less than the tax amount computed under the provisions of the same Article of the same Law before amendment, such difference shall be deducted from the tax amount to be paid in or after the month when such liquors are carried out.
５　酒類の製造者又は販売業者が、この法律施行の際に酒類の製造場又は販売場に存する酒類で改正前の酒税法第二十七條の規定による酒税のみを課せられたものを改正後の同法第二十七條ノ二に規定する酒類として酒類の製造場又は販売場から移出した場合においては、当該酒類に係る酒税については、左の各号の定めるところによる。
5.　In a case where a manufacturer or seller of liquors carries out of the manufactory or sale place liquors which are existing in the manufactory or sale place at the time of enforcement of this Law and on which only the liquor tax under the provisions of Article 27 of the same Law before amendment was imposed, as liquors as provided for in Article 27-(2) of the same Law after amendment, the liquor tax on such liquors shall be determined under any of the following items:
一　当該酒類が、改正後の酒税法第二十七條ノ二の規定による酒税を課せられない酒類であり、且つ、当該酒類につき改正後の同法第二十七條の規定により算出した税額が改正前の同條の規定により算出した税額をこえるものである場合においては、当該酒類を改正後の同法第二十七條ノ二第一項各号に掲げる酒類とみなし、且つ、これらの税額の差額を同條の規定による税額とみなして同條の規定を適用する。
(1)　In a case where such liquors are those on which the liquor tax under the provisions of Article 27-(2) of the Liquor Tax Law after amendment is not imposed and also where the liquor tax on such liquors computed under the provisions of Article 27 of the same Law after amendment is more than that computed under the provisions of the same Article before amendment, such liquors shall be deemed those as enumerated in each item of Article 27-(2) paragraph 1 of the same Law after amendment, and the difference of these tax amounts shall be deemed the tax amount as provided for in the same Article, and then the provisions of the same Article shall apply thereto;
二　当該酒類が、当該酒類につき改正後の酒税法第二十七條及び第二十七條ノ二の規定により算出した税額が改正前の同法第二十七條の規定により算出した税額をこえるものである場合においては、これらの税額の差額を改正後の同法第二十七條ノ二の規定による税額とみなして同條の規定を適用する。
(2)　In a case where the liquor tax on such liquors computed under the provisions of Article 27 and Article 27-(2) of the Liquor Tax Law after amendment is more than that computed under the provisions of Article 27 of the same Law before amendment, the difference of these tax amounts shall be deemed the tax amount as provided for in Article 27-(2) of the same Law after amendment, and then the provisions of the same Article shall apply thereto;
三　当該酒類が、改正後の酒税法第二十七條ノ二の規定による酒税を課せられない酒類であり、且つ、当該酒類につき改正後の同法第二十七條の規定により算出した税額が改正前の同條の規定により算出した税額に満たないものである場合においては、これらの税額の差額を当該酒類を移出した月分以後に納付すべき酒税額から控除する。
(3)　In a case where said liquors are not subject to liquor tax under the provisions of Article 27-(2) of the Liquor Tax Law after this amendment and also where the amount of tax on said liquors computed under the provisions of Article 27 of the same Law after amendment is less that the amount of tax computed under the provisions of the same Article before amendment, the difference between these two amounts of tax shall be credited against the amount of liquor tax to be paid in and after the month when said liquors are carried out;
四　当該酒類が、当該酒類につき改正後の酒税法第二十七條及び第二十七條ノ二の規定により算出した税額が改正前の同法第二十七條の規定により算出した税額に満たないものである場合においては、これらの税額の差額を当該酒類を移出した月分以後に納付すべき酒税額から控除する。
(4)　In a case where the amount of tax on said liquors computed under the provisions of Articles 27 and 27-(2) of the Liquor Tax Law after amendment is less than the amount of tax computed under the provisions of Article 27 of the same Law before amendment, the difference between these two amounts of tax shall be credited against the amount of liquor tax to be paid in and after the month when the said liquors are carried out.
６　酒類の製造者又は販売業者は、この法律施行の際に酒類の製造場又は販売場において所有する酒類で改正前の酒税法第二十七條の規定による酒税のみを課せられたもの（改正前の同法第二十七條ノ二の規定による酒税を課せられない酒類を除く。）について、その種類、級別、類別、種別及びアルコール分の異なるごとに、その数量及び貯蔵の場所を、この法律施行後一月以内に、所轄税務署に申告しなければならない。
6.　With repect to the liquors which are possessed by the manufacturer of the seller of liquors in the manufactory or the sale place of liquors at the time of the enforcement of this Law and on which only the tax under the provisions of Article 27 of the Liquor Tax Law before amendment was imposed (excluding liquors on which tax was not imposed under the provision of Article 27-(2) of the same Law before amendment), such manufacturer or seller shall, not later than one month after the enforcement of this Law, report to the competent taxation office on quantity and place of storage of liquors classified by kind, class, group, grade and further by degree of alcoholic content.
７　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。
7.　As to the application of the penal provisions to offense committed prior to the enforcement of this Law, the old Law shall still prevail.
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