I hereby promulgate the Law for Partial Amendments to the Gasoline Tax Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十五年十二月二十日
This twentieth day of the twelfth month of the twenty-fifth year of Showa (December 20, 1950)
内閣総理大臣 吉田茂
Prime Minister YOSHIDA Shigeru
法律第二百八十五号
Law No.285
揮発油税法の一部を改正する法律
Law for Partial Amendments to the Gasoline Tax Law
揮発油税法（昭和二十四年法律第四十四号）の一部を次のように改正する。
The Gasoline Tax Law (No.44 of 1949) shall be partially amended as follows:
第三條第一項中「数量に対して小売業者販売価格を乘じて得た金額」を「数量」に改め、同條第二項を削る。
In Article 3 paragraph 1, "the amount calculated by multiplying the quantity of gasoline" shall be amended as "the quantity of gasoline" and "by retailer's selling price" shall be deleted;and paragraph 2 of the same Article shall be deleted.
第四條中「前條第一項に規定する金額の百分の百」を「揮発油一キロリットルにつき一万千円」に改める。
In Article 4, "100 per cent of the amount as prescribed in par.1 of the preceding Article" shall be amended as "11,000 yen per kilo-litre of gasoline" .
In Article 14 paragraph 2, "and the consumer shall be deemed the recipient of the gasoline. In this case the taxable basis of the gasoline tax shall be the quantity of the gasoline consumed notwithstanding the provision of Art.3." shall be added next to "the receipt of the gasoline from the manufactory or bonded area" .
In Article 18 paragraph 4, "Art.3. par.1" shall be amended as "Art.3" , and "the amount computed by multiplying" and "by the retailer's selling price" shall be both deleted.
第二十條中「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 20, "the Art.38 par.3, proviso, Art.39 par.2, Art.40, Art.41" shall be deleted.
附 則
Supplementary Provisions:
１ この法律は、昭和二十六年一月一日から施行する。
1. This Law shall come into force as from January 1, 1951.
２ この法律施行前に課した、又は課すべきであつた揮発油税については、なお従前の例による。
2. As for the gasoline tax imposed or to be imposed before the enforcement of this Law, the old Law shall still be in force.
３ 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。
3. As for the application of penal provisions to the offence committed before the enforcement of this Law, the old Law shall still be in force.