The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
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:
Group C:
(16) Gramophones and parts thereof.
(17) Musical instruments, and parts and accessories thereof.
(18) Lighters for smoking and electric matches.
(19) Cosmetics, excluding those mentioned in item (53).
(20) Dry-plates, films and sensitized paper for photographs.
(21) Records and needles for gramophones.
(22) Electric fans and parts thereof.
(23) Electric or mineral oil instruments for heating or cooling.
(24) Electric or gas refrigerators and parts thereof.
(26) Incenses and joss sticks.
(27) Articles for interior decoration.
(28) Articles for "Go" , Japanese chess and chess.
(29) Manufactures coated or covered with precious metals, not otherwise provided for.
(30) Hanging lanterns, utensils for teaceremony, incense-art and flower-arrangement-art.
(32) Ordinary passenger automobiles, excluding those mentioned in items (52) and (64).
Group D:
(34) Electric, gas or mineral oil instruments, not otherwise provided for.
(35) Marbles, and marble-like stones for ornamentation.
(37) Oolong-tea, ponshong-tea, coffee, cocoa and substitutes thereof.
(38) Beverage for taste, excluding those enumerated in Class II item (4) and subject to the liquor tax.
(39) Manufactures of leather, not otherwise provided for.
(40) Lighting appliances.
(41) Bags, trunks and the like.
(42) Ornaments, toys, amusement goods, cradles and perambulators.
(43) Clocks and parts thereof.
(44) Iron kettles, lacquer wares, pottery and glass manufactures, not otherwise provided for.
(46) Personal effects and toilet articles.
(47) Photos and printings for appreciation and the like.
(48) Hats, caps, bonnets, walking-sticks and whips.
(50) "Fukusa, Keshomawashi" and fibre manufactures for ornament and fixture, not otherwise provided for.
(52) Small-sized ordinary passenger automobiles.
Group E:
(53) Toilet cream, beauty wash, foundation cream, hair oil, hair-kneaded oil, hair-dress stuff, hair tonic and hair dying stuff.
(55) Marbles, artificial stones made with the raw material of marble or the like, hard china-tiles and stained glass.
(56) Seasoning stuffs made chiefly from sodium glutamate.
(57) Manufactures of furs of dogs, cats, rabbits, sheep, flying-foxes and dattle.
(58) Magic lantern apparatuses and cases thereof.
(60) Radio receivers and parts thereof.
(61) Vaccum tubes for receivers, microphones, amplifiers for loudspeaker and loudspeakers.
(62) Thermos and cases thereof.
(64) Auto-tricycle for passengers and autobicycle.
(65) Fruit-essence and the like.
(67) Paper and cellophane.
(69) Objects of art and curios.
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." .
Article 2 shall be amended as follows:
Article 2. The rates of commodity tax shall be as follows:
Class I:
Group A 50% of the value of taxable commodity;
Group B 40% of the value of taxable commodity;
Group C 30% of the value of taxable commodity:
Group D 20% of the value of taxable commodity;
Group E 10% of the value of taxable commodity.
Class II:
(1) Matches -1 yen per 1,000 sticks;
(2) Ame, grape-sugar and malt sugar -500 yen per 100 kin;
(3) Saccharine and zulchin -1,000 yen per kilogram;
(4) Soft drinks:
a) Tamaramune (lemonade sold in bottles with round glass stopper) -1,200 yen per koku;
b) Bottled soft drinks other than a) -2,000 yen per koku:
c) Others than bottled -500 yen per kilogram of carbonic acid gas contained.
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.
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:
The price under the preceding paragraph shall not include the amount equal to the commodity tax to be imposed on the commodity concerned.
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" .
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" .
In Article 5, "commodities enumerated in Class I item (72)" shall be amended as "objects of art and curios" .
The following one paragraph shall be added as Article 6 paragraph 1:
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.
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:
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.
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:
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).
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:
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.
The following one paragraph shall be added next to the same Article:
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.
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.
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."
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:
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.
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.
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.
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.
In Article 11 paragraph 1, "(excluding those enumerated in Class I item (72))" shall be deleted.
The main clause of Article 12 paragraph 1 item (1) shall be amended as follows:
(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);
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.
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.
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.
In Article 21, "The proviso of Article 38 paragraph 3, Article 39 paragraph 2, Article 40, Article 41," shall be deleted.
In Article 25, "the commodities coming under item (72)" shall be amended as "the objects of art and curios" and ", honey" shall be deleted.