Law for Partial Amendments to the Liquor Tax Law
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

審議経過

I hereby promulgate the Law for Partial Amendments to the Liquor Tax Law.
Signed:HIROHITO, Seal of the Emperor
This thirtieth day of the eleventh month of the twenty-fifth year of Showa (November 30, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.252
Law for Partial Amendments to the Liquor Tax Law
The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
In Article 8 paragraph 1 item 2, ", articles designated by Ordinance" shall be added next to "mirin, mirin grains" .
Article 27 paragraph 1 shall be amended as follows:
The rates of liquor tax shall be as follows:
1.　Refined sake:
Special Class　35,000 yen per koku　
1st Class　　30,000 ,, ,
2nd Class　　22,300 ,, ,,
2.　Imitation sake:
1st Class　　20,000 ,, ,,
2nd Class　　16,800 ,, ,,
3.　Unrefined sake:　　20,000 ,, ,,
4.　White sake:　　71,500 ,, ,,
5.　Mirin:
Group A　　56,500 ,, ,,
Group B　　22,500 ,, ,,
6.　Shochu:
Group A　　15,400 ,, ,,
(In case alcoholic contents exceed 25°616 yen shall be added for each 1° of alcohol exceeding 25°)
Group B　　13,900 yen per koku
(In case alcoholic contents exceed 25°556 yen shall be added for each 1° of alcohol exceeding 25°)
7.　Beer:　　12,000 yen per koku
8.　Fruit wine:　　7,000 ,, ,,
9.　Miscellaneous liquors:
1st Class　　170,000 ,, ,,
2nd Class　　45,000 ,, ,,
(In case alcoholic contents exceed 20°, 2,250 yen shall be added for each 1° of alcohol exceeding 20°)
3rd Class　　20,000 yen per koku
(In case alcoholic contents exceed 15°, 1,350 yen shall be added for each 1° of alcohol exceeding 15°)
4th Class　　14,000 yen per koku
In paragraph 3 of the same Article, ", group and grade" shall be amended as "and group" .
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:
1.　Refined sake:
Special Class　　36,500 yen per koku
1st Class　　24,000 ,, ,,
2nd Class　　6,700 ,, ,,
2.　Imitation sake:
1st Class　　14,000 yen per koku
2nd Class　　7,000 ,, ,,
3.　Shochu:
Group A&B　　5,100 ,, ,,
(In case alcoholic contents exceed 25°,204 yen shall be added for each 1° of alcohol exceeding 25°)
4.　Beer:　　12,500 yen per koku
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" .
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.
In Article 35 paragraph 1, ", grade" shall be deleted.
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" .
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" .
The following one paragraph shall be added to Article 38 as paragraph 1 of the same Article:
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.
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:
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.
In Article 66, "The proviso to Article 38 paragraph 3, Article 39 paragraph 2, Article 40, Article 41," shall be deleted.
Supplementary Provisions:
1.　This Law shall come into force as from December 1, 1950.
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.　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:
(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);
(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.　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.　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:
(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;
(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;
(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;
(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.　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.　As to the application of the penal provisions to offense committed prior to the enforcement of this Law, the old Law shall still prevail.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru