I hereby promulgate the Law for Partial Amendments to the Gasoline Tax 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 for Partial Amendments to the Gasoline Tax Law
The Gasoline Tax Law (No.44 of 1949) shall be partially amended as follows:
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.
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.
In Article 20, "the Art.38 par.3, proviso, Art.39 par.2, Art.40, Art.41" shall be deleted.
Supplementary Provisions:
1. This Law shall come into force as from January 1, 1951.
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. 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.