物品税法の一部を改正する法律
法令番号: 法律第286号
公布年月日: 昭和25年12月20日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

昭和25年度補正予算に関連し、国民租税負担の軽減合理化の一環として、物品税の改正を行うものである。具体的には、ミシン、扇子、安全かみそり、万年筆等の事務用品・日常生活品の課税廃止、第一種物品の税率を70〜10%から50〜5%へ、第二種物品の税率を現行の約3分の1に軽減する。また、家具、漆器、陶磁器、玩具類等について課税最低限の引上げ・新設を行う。さらに、物品税延納時の担保物件の範囲を社債・保証人等に拡張する。これにより平年度で約106億円、初年度で8億1千万円の減税となる。

参照した発言:
第9回国会 衆議院 大蔵委員会 第5号

審議経過

第9回国会

衆議院
大蔵委員会 - 第5号
(昭和25年11月30日)
大蔵委員会 - 第6号
(昭和25年12月1日)
参議院
大蔵委員会 - 第6号
(昭和25年12月1日)
衆議院
大蔵委員会 - 第7号
(昭和25年12月2日)
大蔵委員会 - 第8号
(昭和25年12月4日)
大蔵委員会 - 第9号
(昭和25年12月5日)
本会議 - 第9号
(昭和25年12月5日)
参議院
大蔵委員会 - 第8号
(昭和25年12月5日)
大蔵委員会 - 第11号
(昭和25年12月8日)
衆議院
本会議 - 第13号 附録
(昭和25年12月10日)
参議院
大蔵委員会 - 第12号
(昭和25年12月9日)
本会議 - 第10号
(昭和25年12月9日)
本会議 - 第10号 附録
(昭和25年12月10日)
物品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 Commodity 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
法律第二百八十六号
Law No.286
物品税法の一部を改正する法律
Law for Partial Amendments to the Commodity Tax Law
物品税法（昭和十五年法律第四十号）の一部を次のように改正する。
The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
第一條第一項第一種甲類第五号中「真珠又ハ」を削り、同類第九号中「毛皮又ハ」を削り、「第四十一号」を「第五十七号」に改め、同種乙類第十一号を削り、同類第十二号を同類第十一号とし、以下同類第十五号までを一号ずつ繰り上げ、同類第十六号中「羽毛、」を削り、同号を同類第十五号とし、同種丙類から己類までを次のように改める。
In Article 1 paragraph 1 Class I Group A item (5), "Pearls or" and in item (9) of the same Group, "Furs or" shall be both deleted, and "item (41)" shall be amended as "item (57)" , and Group B item (11) of the same Class shall be deleted and item (12) of the same Group shall be made item (11);and the numbering of the following items to item (15) of the same Group shall be moved up by one item and in item (16) of the same Group, "Eeathers," shall be deleted and the same item shall be made item (15) of the same Group and Group C to Group F inclusive of the same Class shall be amended as follows:
丙類
Group C:
十六　蓄音器及同部分品
(16)　Gramophones and parts thereof.
十七　楽器、同部分品及附属品
(17)　Musical instruments, and parts and accessories thereof.
十八　喫煙用ライター及電気マッチ
(18)　Lighters for smoking and electric matches.
十九　化粧品但シ第五十三号ニ掲グルモノヲ除ク
(19)　Cosmetics, excluding those mentioned in item (53).
二十　写真用ノ乾板、フィルム及感光紙
(20)　Dry-plates, films and sensitized paper for photographs.
二十一　蓄音器用ノレコード及針
(21)　Records and needles for gramophones.
二十二　扇風機及同部分品
(22)　Electric fans and parts thereof.
二十三　煖房用又ハ冷房用ノ電気又ハ液体燃料器具
(23)　Electric or mineral oil instruments for heating or cooling.
二十四　電気冷蔵器、瓦斯冷蔵器及同部分品
(24)　Electric or gas refrigerators and parts thereof.
二十五　煙火類
(25)　Fire-works.
二十六　薫物及線香類
(26)　Incenses and joss sticks.
二十七　室内装飾用品
(27)　Articles for interior decoration.
二十八　囲碁、将棋及チェス用具
(28)　Articles for "Go" , Japanese chess and chess.
二十九　貴金属ヲ鍍シ又ハ張リタル製品ニシテ別号ニ掲ゲザルモノ
(29)　Manufactures coated or covered with precious metals, not otherwise provided for.
三十　釣燈籠並ニ茶道、香道及華道用具
(30)　Hanging lanterns, utensils for teaceremony, incense-art and flower-arrangement-art.
三十一　釣用具類
(31)　Fishing articles.
三十二　普通乘用自動車但シ第五十二号及第六十四号ニ掲グルモノヲ除ク
(32)　Ordinary passenger automobiles, excluding those mentioned in items (52) and (64).
丁類
Group D:
三十三　氷冷蔵器
(33)　Ice-refrigerators.
三十四　電気器具、瓦斯器具及液体燃料器具ニシテ別号ニ掲ゲザルモノ
(34)　Electric, gas or mineral oil instruments, not otherwise provided for.
三十五　大理石及之ニ類スル装飾用石材
(35)　Marbles, and marble-like stones for ornamentation.
三十六　喫煙用具
(36)　Smoking utensils.
三十七　烏龍茶、包種茶、コーヒー、ココア及其ノ代用物
(37)　Oolong-tea, ponshong-tea, coffee, cocoa and substitutes thereof.
三十八　嗜好飲料但シ第二種第四号ニ掲グルモノ及酒税ヲ課セラルルモノヲ除ク
(38)　Beverage for taste, excluding those enumerated in Class II item (4) and subject to the liquor tax.
三十九　皮革製品ニシテ別号ニ掲ゲザルモノ
(39)　Manufactures of leather, not otherwise provided for.
四十　照明器具
(40)　Lighting appliances.
四十一　鞄及トランク類
(41)　Bags, trunks and the like.
四十二　飾物、玩具、遊戯具、搖籃及乳母車類
(42)　Ornaments, toys, amusement goods, cradles and perambulators.
四十三　時計及同部分品
(43)　Clocks and parts thereof.
四十四　鉄瓶並ニ漆器、陶磁器及硝子製器具ニシテ別号ニ掲ゲザルモノ
(44)　Iron kettles, lacquer wares, pottery and glass manufactures, not otherwise provided for.
四十五　文房具
(45)　Stationery goods.
四十六　身辺用細貨類及化粧用具
(46)　Personal effects and toilet articles.
四十七　観賞用ノ写真及印刷物類
(47)　Photos and printings for appreciation and the like.
四十八　帽子、杖及鞭
(48)　Hats, caps, bonnets, walking-sticks and whips.
四十九　家具
(49)　Furniture.
五十　袱紗及化粧廻並ニ装飾用及調度用纖維製品ニシテ別号ニ掲ゲザルモノ
(50)　"Fukusa, Keshomawashi" and fibre manufactures for ornament and fixture, not otherwise provided for.
五十一　瓦斯ストーブ
(51)　Gas stoves.
五十二　小型普通乘用四輪自動車
(52)　Small-sized ordinary passenger automobiles.
戊類
Group E:
五十三　化粧クリーム、化粧水、化粧下、頭髮用ノ油及煉油、整髮料、養毛料並ニ染毛料
(53)　Toilet cream, beauty wash, foundation cream, hair oil, hair-kneaded oil, hair-dress stuff, hair tonic and hair dying stuff.
五十四　金庫
(54)　Safes.
五十五　大理石又ハ之ニ類スル装飾用石材ヲ原料トスル擬石、陶磁器製タイル及ステンド硝子
(55)　Marbles, artificial stones made with the raw material of marble or the like, hard china-tiles and stained glass.
五十六　グルタミン酸ソーダヲ主成分トスル調味料
(56)　Seasoning stuffs made chiefly from sodium glutamate.
五十七　犬毛皮、猫毛皮、兎毛皮、羊毛皮、ムササビ毛皮及牛毛皮ノ製品
(57)　Manufactures of furs of dogs, cats, rabbits, sheep, flying-foxes and dattle.
五十八　幻燈機及同ケース
(58)　Magic lantern apparatuses and cases thereof.
五十九　運動用具
(59)　Sporting goods.
六十　ラジオ聽取機及同部分品
(60)　Radio receivers and parts thereof.
六十一　受信用真空管、マイクロホン、拡声用増幅器及拡声器
(61)　Vaccum tubes for receivers, microphones, amplifiers for loudspeaker and loudspeakers.
六十二　魔法瓶及同ケース
(62)　Thermos and cases thereof.
六十三　電球類
(63)　Electric bulbs.
六十四　乘用三輪自動車及自動自転車
(64)　Auto-tricycle for passengers and autobicycle.
六十五　果実エッセンス類
(65)　Fruit-essence and the like.
六十六　敷物類
(66)　Rugs and the like.
六十七　紙及セロファン
(67)　Paper and cellophane.
六十八　口中剤
(68)　Breath sweetness.
六十九　書画及骨董
(69)　Objects of art and curios.
同項第二種第四号を削り、同種第五号を同種第四号とし、同條第二項中「、戊類又は己類」を「又ハ戊類」に、「戊類又ハ己類ノ何レカニ該当スルモノハ之ヲ丁類トシ戊類ニ該当スル物品ニシテ己類ニ該当スルモノハ之ヲ戊類トス」を「戊類ニ該当スルモノハ之ヲ丁類トス」に改める。
Item (4) of Class II of the same paragraph shall be deleted, and item (5) of the same Class shall be made item (4) of the same Class;and in paragraph 2 of the same Article, ", Group E or Group F" shall be amended as "or Group E" , "those falling under Group E or F, as Group D, and those falling under both Groups E and F, as Group E." as "those falling under Group E, as Group D." .
第二條を次のように改める。
Article 2 shall be amended as follows:
第二條　物品税ノ税率左ノ如シ
Article 2.　The rates of commodity tax shall be as follows:
第一種
Class I:
甲類　物品ノ価格ノ百分ノ五十
Group A　50% of the value of taxable commodity;
乙類　物品ノ価格ノ百分ノ四十
Group B　40% of the value of taxable commodity;
丙類　物品ノ価格ノ百分ノ三十
Group C　30% of the value of taxable commodity:
丁類　物品ノ価格ノ百分ノ二十
Group D　20% of the value of taxable commodity;
戊類　物品ノ価格ノ百分ノ十
Group E　10% of the value of taxable commodity.
第二種
Class II:
一　燐寸　千本ニ付　一円
(1)　Matches　-1 yen per 1,000 sticks;　
二　飴、葡萄糖及麦芽糖　百斤ニ付　五百円
(2)　Ame, grape-sugar and malt sugar　-500 yen per 100 kin;　
三　サッカリン及ヅルチン　一瓩ニ付　千円
(3)　Saccharine and zulchin　-1,000 yen per kilogram;　
四　清涼飲料
(4)　Soft drinks:
イ　玉ラムネ壜詰ノモノ　一石ニ付　千二百円
a)　Tamaramune (lemonade sold in bottles with round glass stopper)　-1,200 yen per koku;　
ロ　其ノ他ノ壜詰ノモノ　一石ニ付　二千円
b)　Bottled soft drinks other than a)　-2,000 yen per koku:　
ハ　壜詰以外ノモノ　炭酸瓦斯使用量一瓩ニ付五百円
c)　Others than bottled　-500 yen per kilogram of carbonic acid gas contained.
紙及セロファンニシテ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノニ付テハ前項ノ規定ニ拘ラズ其ノ価格ノ百分ノ五ノ税率ニ依ル
As to the paper and cellophane as designated by Order under the provision of Article 1 paragraph 1, the tax rate of 5% of the value of the commodities concerned shall apply, regardless of the provision of the preceding paragraph.
第三條第一項中「第一種第七十二号ニ掲グル物品」を「書画及骨董（書画及骨董ニシテ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノヲ謂フ以下同ジ）」に改め、同項の次に次の一項を加える。
In Article 3 paragraph 1, "commodities enumerated in Class I item (72)" shall be amended as "objects of art and curios (meaning those as designated by Order under the provision of Article 1 paragraph 1;hereinafter the same)" ;and the following one paragraph shall be added next to the same paragraph:
前項ノ価格ハ当該物品ニ課セラルベキ物品税ニ相当スル金額ヲ含マザルモノトス
The price under the preceding paragraph shall not include the amount equal to the commodity tax to be imposed on the commodity concerned.
同條第二項中「前項ノ価格」を「前項ニ定ムルモノノ外第一項ノ価格」に改める。
In paragraph 2 of the same Article, "the preceding paragraph shall" shall be amended as "paragraph 1 shall, otherwise provided for in the preceding paragraph" .
第四條中「第二種第五号ニ掲グル壜詰以外ノ清涼飲料ニ付テハ製造場ヨリ移出セラレタル清涼飲料」を「第二種第四号ニ掲グル壜詰以外ノ清涼飲料ニシテ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノニ付テハ製造場ヨリ移出セラレタル当該清涼飲料」に、「第一種第七十二号ニ掲グル物品」を「書画及骨董」に改める。
In Article 4, "as for the soft drinks other than bottled under Class II item (5)," shall be amended as "as for the soft drinks, other than the bottled under Class II item (4), as may be provided for by Order under the provisions of Article 1 paragraph 1," and "commodities prescribed in Class I item (72)" as "object of arts and curios" .
第五條中「第一種第七十二号ニ掲グル物品」を「書画及骨董」に改める。
In Article 5, "commodities enumerated in Class I item (72)" shall be amended as "objects of art and curios" .
第六條に第一項として次の一項を加える。
The following one paragraph shall be added as Article 6 paragraph 1:
製造場以外ノ場所ニ於テ貴金属製品、金若ハ白金ヲ用ヒタル製品、漆器又ハ家具ニ装飾ノ為ノ彫刻、蒔絵又ハ上絵ヲ施ストキハ之ヲ其ノ物品ノ製造ト看做ス
In case the precious metals manufactures, manufactures in which gold or platinum is used, lacquer-wares or furniture are re-equipped for the purpose of selling at the place other than the manufactory by engraving for the purpose of decoration, lacquer raising or painting such wrought-up shall be deemed the manufacture of such commodities.
同條第二項中「第二種第五号」を「第二種第四号」に改め、同條第三項中「第一種又ハ第二種ノ物品（第一種第七十二号ニ掲グル物品ヲ除ク）ノ販売」を「第一種又ハ第二種ノ物品（書画及骨董ヲ除ク以下第八條第二項、第十六條第一項、第十七條及第十七條ノ二ノ場合ヲ除キ同ジ）ノ販売」に、「第一種又ハ第二種ノ物品（第一種第七十二号ニ掲グル物品ヲ除ク）ノ製造」を「第一種又ハ第二種ノ物品ノ製造」に改め、同條に次の一項を加える。
In paragraph 2 of the same Article, "Class II item (5)" shall be amended as "Class II item (4)" , and in paragraph 3 of the same Article, "the sale of the commodities under Class I or II (excluding those enumerated in Class I item (72))" shall be amended as "the sale of the commodities under Class I or II (excluding the objects of art and curios;hereinafter the same, but except for the cases under Article 8 paragraph 2, Article 16 paragraph 1, Article 17 and Article 17-(2))" , and "the manufacturing of the commodities under Class I or II (excluding those enumerated in Class I item (72))" as "the manufacturing of the commodities under Class I or II" ;and the following one paragraph shall be added to the same Article:
第一項乃至第三項中貴金属製品、金若ハ白金ヲ用ヒタル製品、漆器、家具、化粧品及清涼飲料ト称スルハ当該物品ニシテ第一項乃至第三項ノ加工等アリタル後ニ於テ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノニ該当スルモノヲ謂フ
In paragraphs 1 to 3 inclusive, "precious metal manufactures, manufactures in which gold or platinum is used lacquer wares, furniture, cosmetic and soft-drinks" shall mean these commodities as provided for by Ordinance under the provisions of Article 1 paragraph 1, after the manufacturing process, etc. under paragraphs 1 to 3 inclusive have been applied.
第七條中「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削り、同條第一号但書を次のように改める。
In Article 7, "(excluding commodities enumerated in Class I item (72))" shall be deleted, and the proviso to item 1 of the same Article shall be amended as follows:
但シ第二号ニ該当スル場合ヲ除ク外第一種又ハ第二種ノ物品ガ原料又ハ材料トシテ使用セラレタル場合ヲ除ク
However, this shall not apply to a case where the commodities under Class I or II have been used as raw materials or other materials, except for a case falling under item (2).
同條第二号を同條第三号とし、同條第三号を同條第四号とし、同條第一号の次に次の一号を加える。
Items 2 and 3 shall be respectively made items 3 and 4 of the same Article, and the following one item shall be added next to item 1 of same Article:
二　製造場内ニ於テ嗜好飲料若ハ清涼飲料又ハ第一種及第二種ノ物品（第一條第一項ノ規定ニ基ク命令ニ掲グル物品ニシテ価格、用途等ノ如何ニ依リ同令ニ於テ物品税ヲ課セザルモノト定メラレタルモノヲ含ム）以外ノ物品ノ原料又ハ材料トシテ使用セラレタルトキ但シ第一種第三十七号ニ掲グル物品ガ嗜好飲料又ハ清涼飲料ノ原料トシテ使用セラレタルトキヲ除ク
2.　Where commodities have been used in the manufactory as raw materials or other materials of taste beverages, soft drinks or the commodities other than those under Class I or II (including the commodities which may be designated by Order under the provisions of Article 1 paragraph 1 and are to be exempt from the commodity tax in accordance with the same Order according to their prices and uses);however, this shall not apply to a case where such commodities as enumerated in Class I item (37) have been used as raw materials of taste beverages or soft drinks.
同條に次の一項を加える。
The following one paragraph shall be added next to the same Article:
前項第二号ニ於テ嗜好飲料、清涼飲料及第一種第三十七号ニ掲グル物品ト称スルハ当該物品ニシテ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノヲ謂フ
In item 2 of the preceding paragraph, "taste beverages, soft drinks or the commodities under Class I item (37)" shall mean such commodities as fall under those designated by Order under the provisions of Article 1 paragraph 1.
第八條第一項中「第一種第七十二号ニ掲グル物品」及び「第七十二号ニ掲グル物品」を「書画及骨董」に、「第二種第五号ニ掲グル壜詰以外ノ清涼飲料」を「第二種第四号ニ掲グル壜詰以外ノ清涼飲料ニシテ第一條第一項ノ規定ニ基ク命令ヲ以テ定ムルモノ」に、「前條第二号又ハ第三号」を「前條第三号又ハ第四号」に改め、「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削る。
In Article 8 paragraph 1, "the commodities under Class I item (72)" and "those enumerated in item (72)" shall be amended as "the objects of art and curios" , "Class II item (5)" as "Class II item (4) as may be designated by Order under the provision of Article 1 paragraph 1," , item 2 or item 3 of the preceding Article "as" item 3 or item 4 of the preceding Article ", and" (excluding those enumerated in Class I item (72))"shall be deleted.
第九條第一項中「其ノ販売シタル第一種第七十二号ニ掲グル物品」を「其ノ販売シタル書画及骨董」に、「返還ヲ受ケタル月分以降ノ税額」を「返還ヲ受ケタル時以降ニ納付スベキ税額」に改め、「（第七十二号ニ掲グル物品ヲ除ク）」を削り、同條第二項中「第一種第七十二号ニ掲グル物品ノ小売業者又ハ第一種若ハ第二種ノ物品（第一種第七十二号ニ掲グル物品ヲ除ク）ノ製造者」を「書画及骨董ノ小売業者又ハ第一種若ハ第二種ノ物品（書画及骨董ヲ除ク以下同ジ）ノ製造者」に、「戻入シタル月分以降ニ納付スベキ税額」を「戻入シタル時以降ニ納付スベキ税額」に、「物品税ニ相当スル金額ヲ還付スルコトヲ得」を「物品税ニ相当スル金額ヲ還付スルコトヲ得製造場ヨリ移出シタル第一種又ハ第二種ノ物品ヲ其ノ製造ノ廃止後当該物品ヲ移出シタル製造場ト同一場所ニ戻入シタル場合ニ於テ政府ノ承認ヲ受ケ当該物品ヲ廃棄シタルトキニ付亦同ジ」に改める。
In Article 9 paragraph 1, "the commodities falling under Class I item (72)" shall be amended as "the objects of art and curios" , "the tax amount for the month when they were returned or thereafter" as "the tax amount to be paid for the month when they were returned or thereafter" and "(excluding the commodities enumerated in item (72))" shall be deleted, and in paragraph 2 of the same Article, "a retailer of the commodities under Class I item (72) or a manufacturer of the commodities under Class I or II (excluding those enumerated in Class I item (72)" shall be amended as "a retailer of objects of art and curios or a manufacturer of the commodities under Class I or II (excluding the objects of art and curios;hereinafter the same)" , "tax to be paid for the month when the commodities have been-carried back or thereafter" as "tax to be paid at the time when the commodities have been-carried back or thereafter" , and "may refund to him the amount equivalent to the commodity tax imposed on-" as "may refund to him the amount equivalent to the commodity tax imposed on-. The same also shall apply to a case where the commodities under Class I or II which were carried out of the manufactory have been carried back after the abolishment of the manufacturing business, to the same place from where they were carried out and have been abandoned with the approval of the Government."
第十條第三項中「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削り、同條の次に次の二條を加える。
In Article 10 paragraph 3, "(excluding those enumerated in Class I item (72)" shall be deleted;and the following two Articles shall be added next to the same Article:
第十條ノ二　前條第三項又ハ第四項ノ規定ニ依ル担保ヲ提供シタル者同條第三項ノ期限内又ハ輸入免許ヲ受ケタル際ニ税金ヲ納付セザルトキハ担保物タル金銭ヲ以テ直ニ税金ニ充テ若ハ金銭以外ノ担保物ヲ公売ニ付シテ税金及公売ノ費用ニ充テ又ハ保証人ヲシテ税金ヲ納付セシム
Article 10-(2).　When a person who offered a security in accordance with provision of paragraph 3 or 4 of the preceding Article has failed to pay the tax within a term under paragraph 3 of the same Article or at the time of obtaining the licence for the importing, the money as the security shall be appropriated for the payment of the tax at once, or the securities other than money shall be put to the public sale and appropriated for the tax and expenses for public sale, or the guarantor shall be made to pay the tax.
第十條ノ三　前條ノ場合ニ於テ担保物ノ価額ガ徴收スベキ税金及公売ノ費用ニ充テ仍不足額アルトキハ納税義務者ノ他ノ財産ニ就キ滯納処分ヲ行フ
Article 10-(3).　In the case under the preceding Article, when the prices of securities have been recognized insufficient for the amount of tax and expenses for the public sale to be paid, the coercive collection shall be executed with regard to the other properties of the taxpayer.
前條ノ場合ニ於テ保証人税金ヲ完納セザルトキハ先ヅ納税義務者ノ財産ニ就キ滯納処分ヲ行ヒ其ノ財産ノ価額ガ徴收スベキ税金、督促手数料及滯納処分費ニ充テ仍不足額アルトキハ保証人ノ財産ニ就キ滯納処分ヲ行フ
In the case under the preceding Article, when the guarantor has failed to pay tax in full, the coercive collection shall be executed with regard to the properties of taxpayer, and then, if prices of such properties have been still insufficient for the amount of tax, demand charges for taxpayment and expenses for the said coercive collection, the coercive collection shall be executed with regard to the properties of the guarantor.
前項ノ保証人ハ国税徴收法第三十二條ノ規定ノ適用ニ付テハ之ヲ納税者ト看做ス
The guarantor under the preceding paragraph shall be deemed to be a taxpayer for the purposes of the application of the provisions of Article 32 of the National Tax Collection Law.
第十一條第一項中「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削る。
In Article 11 paragraph 1, "(excluding those enumerated in Class I item (72))" shall be deleted.
第十二條第一項第一号本文を次のように改める。
The main clause of Article 12 paragraph 1 item (1) shall be amended as follows:
第一種又ハ第二種ノ物品（第一條第一項ノ規定ニ基ク命令ニ掲グル物品ニシテ価格、用途等ノ如何ニ依リ同令ニ於テ物品税ヲ課セザルモノト定メラレタルモノヲ含ム）ノ製造ノ用ニ供スル第一種又ハ第二種ノ物品
(1)The commodities under Class I or II used for manufacture of the commodities under Class I or II (including the commodities which may be provided for by Order the provision of Article 1 paragraph 1 and are to be exempt from the commodity tax in accordance with the same Order according to their prices and uses);
第十五條中「第一種第七十二号ニ掲グル物品ノ小売業」を「書画及骨董ノ小売業」に改め、「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削る。
In Article 15, "the retail trade of the commodities coming under Class I item (72)" shall be amended as "the retail trade of the objects of art and curios" , and "(excluding those enumerated in Class I item (72))" shall be deleted.
第十六條第二項及び第十六條ノ二中「第一種第七十二号ニ掲グル物品ノ小売業者」を「書画及骨董ノ小売業者」に改め、「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削る。
In Article 16 paragraph 2 and Article 16-(2), "retailer of the commodities coming under Class I item (72)" shall be amended as "retailer of the objects of art and curios" , and "(excluding the commodities coming under Class I item (72))" shall be deleted.
第十八條第一項第一号中「第一種第七十二号ニ掲グル物品ノ小売業」を「書画及骨董ノ小売業」に改め、「（第一種第七十二号ニ掲グル物品ヲ除ク）」を削る。
In Article 18 paragraph 1 item 1, "the retail business of the commodities under Class I item (72)" shall be amended as "the retail business of the objects of art and curios" , and "(excluding those under Class I item (72))" shall be deleted.
第二十一條中「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 21, "The proviso of Article 38 paragraph 3, Article 39 paragraph 2, Article 40, Article 41," shall be deleted.
第二十五條中「第七十二号ニ掲グル物品」を「書画及骨董」に改め、「、蜂蜜」を削る。
In Article 25, "the commodities coming under item (72)" shall be amended as "the objects of art and curios" and ", honey" 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物品税については、なお従前の例による。但し、左の各号の一に該当する場合においては、当該各号の定めるところによる。
2.　As to the commodity tax which was imposed or should have been imposed before the enforcement of this Law, the old Law shall still prevail; provided that, in a case coming under one of the following items, it shall be determined under the provision of each item concerned:
一　この法律施行前に物品税を課した、又は課すべきであつた物品について、改正後の物品税法第九條第二項後段の規定に該当する事由がある場合において、当該物品の廃棄について所轄税務署長の承認を受けたときは、同項後段の規定に準じて当該物品に課せられた物品税に相当する金額を還付する。
(1)　As to the commodities which were taxed or should have been taxed before the enforcement of this Law, in case there are some reasons coming under the latter clause of Article 9 paragraph 2 of the Commodity Tax Law after the amendment, the amount equivalent to the commodity tax imposed on the commodities concerned in accordance with the provisions of the latter clause of the same paragraph shall, if the approval of the chief of taxation office has been obtained for the abandonment of the commodities concerned, be refunded.
二　この法律施行前に課した、又は課すべきであつた物品税に係る物品税法の規定による担保については、改正後の同法及び同法に基く命令の規定を適用する。
(2)　As to the security under the provisions of the Commodity Tax Law in respect to the commodity tax which was imposed or should have been imposed before the enforcement of this Law, the provisions of the Commodity Tax Law after the amendment and the Order pursuant to the same Law shall apply.
３　この法律施行前から引き続いて改正後の物品税法第六條第一項の規定により同項に規定する物品の製造とみなされる行為をする者は、この法律施行後一月以内に、その旨を所轄税務署に申告しなければならない。
3.　A person who has been engaging himself from the time before the enforcement of this Law in such business as deemed the manufacture of the commodities under Article 6 paragraph 1 of the Commodity Tax Law after amendment shall report such fact to the competent taxation office within one month after the enforcement of this Law.
４　前項の申告は、その住所、氏名又は名称、その製造とみなされる行為の内容及びその行為をする場所を記載した申告書を所轄税務署に提出してしなければならない。
4.　The report under the preceding paragraph shall be filed with the competent taxation office stating therein the address, name or title, details of such acts as deemed manufacture, the place in which the acts are made.
５　第三項の規定による申告をした者は、この法律施行の日において物品税法第十五條の規定による申告をしたものとみなす。
5.　A person who has filed the report as provided for in paragraph 3 shall be deemed to have made the report under the provision of Article 15 of the Commodity Tax Law at the enforcement date of this Law.
６　第三項の規定による申告をしなかつた者は、物品税法第十五條の規定による申告をしなかつたものとみなす。
6.　A person who has failed to file the report under the provision of paragraph 3 shall be deemed to have failed to file the report under the provision of Article 15 of the Commodity Tax Law.
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 before 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