Law for Partial Amendments to the Sugar Excise Law
法令番号: 法律第284号
公布年月日: 昭和25年12月20日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Sugar Excise Law.
Signed:HIROHITO, Seal of the Emperor
This twentieth day of the twelfth month of the twenty-fifth year of Showa (December 20, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.284
Law for Partial Amendments to the Sugar Excise Law
The Sugar Excise Law (Law No.13 of 1901)shall be partially amended as follows:
Article 3 shall be amended as follows:
Article 3.　The rates of sugar excise shall be as follows:
(1)　Sugar
Class 1　Uncentrifugal sugar　400 yen per 100 kin　
Class 2　Sugar other than that under Classes 1 and 3　1,000 yen per 100 kin　
Class 3　Crystallized sugar, cube sugar, bar sugar and others of the similar nature　1,500 yen per 100 kin　
(2)　Treacle
Class 1　Treacle produced in the process of manufacturing the crystalized sugar　800 yen per 100 kin　
Class 2　Other treacle　300 yen per 100 kin　
(3)　Sugar water　800 yen per 100 kin　
As for such sugar water as includes sugar not more than 10% of the total in weight 400 yen per 100 kin
In Article 4 paragraph 1, "from the recipient" shall be added next to "shall be collected" and paragraph 2 of the same Article shall be deleted.
In Article 4-(2), "the proviso of paragraph 1 of the preceding Article" shall be amended as "the proviso to Article 4" , the same Article and Article 4-(3) shall be made Article 4-(4) and Article 4-(5) respectively;and the following two Articles shall be added next to Article 4:
Article 4-(2).　In a case where a person who has offered the security under the provision of the proviso to the preceding Article fails to pay his tax within the term under the proviso to the same Article, the money offered as security shall be appropriated for the tax at once, or the security other than money shall be sold at public sale and shall be appropriated for the amount of tax and expenses for public sale;and/or the guarantor shall be made to pay the tax.
Article 4-(3).　In the case of the preceding Article, if the price of the security fall in short of the amount of tax and expenses for the public sale to be paid, the coercive collection shall be executed on other property of the taxpayer.
In the case of the preceding Article, if the guarantor fails to pay tax in full, the coercive collection shall be executed on the property of taxpayer and then, if the price of such property falls in short of the amount of tax, demand charges and expenses for the said coercive collection to be paid, the coercive collection shall be executed on the property of the guarantor.
For the purpose of application of the provisions of Article 32 of the National Tax Collection Law, the guarantor under the preceding paragraph shall be deemed to be a taxpayer.
Article 5 paragraph 4 shall be deleted;and the following one Article shall be added next, to Article 5-(2):
Article 5-(3).　The provisions of Article 4-(2) and Article 4-(3) shall apply mutatis mutandis to the case where the security is offered under the provision of Article 5 paragraph 2 and the excise is to be collected in accordance with the provision of Article 5 paragraph 3 or paragraph 2 of the preceding Article.
In Article 6, "proviso of Article 4 paragraph 1, Article 4-(2)," shall be amended as "proviso to Article 4, Article 4-(4)," .
In Article 7 paragraph 1, "proviso of Article 4 paragraph 1, Article 4-(2)," shall be amended as "proviso to Article 4, Article 4-(4)," ;and in paragraph 3 of the same Article, "In a case where the sugar, treacle or sugar water which was carried out in accordance with the preceding paragraph has been carried into the place where it was carried out," shall be amended as "In the case there is no certification that the sugar, treacle or sugar water which was carried out in accordance with the preceding paragraph has been carried in the place where it was to be carried out or received within the term designated by the Government," and "the receiver" shall be amended as "the recipient" .
In Article 8, "or sell" shall be deleted.
Article 11 paragraph 5 shall be amended as follows:
The provisions of Article 4-(2) and Article 4-(3) shall apply mutatis mutandis to the case where the security is offered under the provision of paragraph 2 and the excise is to be collected in accordance with the provision of paragraph 3 or the preceding paragraph.
Article 12 shall be amended as follows:
Article 12.　In a case where sugar, treacle or sugar water on which the sugar excise was imposed has been carried back or into the manufactory, if the Government has approved such carrying-out or carrying-in with respect to the kind and quantity thereof, the sugar exice shall not be collected, even if such sugar, treacle or sugar water is received again from the manufactory. The same shall also apply to a case where the sugar excise to be imposed on such sugar, treacle or sugar water as manufactured with the approval of the Government from sugar, treacle or sugar water as raw materials is equal to the sugar excise which was imposed on sugar, treacle or sugar water which was used as raw materials and where such sugar, treacle or sugar, water is again received. In case the excise to be imposed on sugar, treacle or sugar water which was manufactured, with the approval of the Government from sugar, treacle or sugar water on which the excise was once imposed exceeds the amount of excise on the sugar, treacle or sugar water as raw materials, the amount of excises equivalent to that exceeding portion shall be collected, when such sugar, treacle or sugar water as manufactured is received from the manufactory.
The procedures of the approval of the Government under the provisions of the preceding two paragraphs shall be provided for by Order.
Article 16 shall be amended as follows:
Article 16.　The provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply to a person who has committed the offence as provided for in Article 12-(4) to Article 14 inclusive;provided that this shall not apply with respect to the penal servitude in a case where the penal servitude or penal servitude and fine are imposed.
Supplementary Provisions:
1.　This Law shall come into force as from January 1, 1951.
2.　In respect to sugar, treacle or sugar water on which the excise was imposed or was to be imposed before the enforcement of this Law, the old provisions shall still apply. However, in a case falling under any one of the following items, the provision of the item concerned shall prevail:
(1)　In a case where the sugar, treacle of sugar water upon which the excise was already imposed before the enforcement of this Law has been carried back or carried into the manufactory of the sugar, treacle or sugar water, the provisions of Article 12 of the Sugar Excise Law after amendment shall apply to such sugar, treacle or sugar water and the sugar, treacle or sugar water manufactured from such one;
(2)　As for the security for the payment of sugar excise imposed before the enforcement of this Law under the provisions of the Sugar Excise Law, the provisions of the same Law after amendment and of the Order issued under the same Law shall apply.
3.　As for the application of the penal provisions to the offence committed before the enforcement of this Law, the old Law shall still be in force.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru