印紙税法の一部を改正する法律

第四條第一項第一号から同項第五号までのうち「記載金高千円以下ノモノ　三円同一万円以下ノモノ　二十円」を「記載金高一万円以下ノモノ　三円同三万円以下ノモノ　二十円」に改め、同項第六号中「記載金高二十円以下ノモノ　一円二十銭同三十円以下ノモノ　一円八十銭同五十円以下ノモノ　三円同百円以下ノモノ　六円」を「記載金高百円以下ノモノ　六円」に「記載金高ナキモノ　一円二十銭」を「記載金高ナキモノ　六円」に改める。

In Article 4 paragraph 1 items 1 to 5 inclusive, "Amount not more than 1,000 yen......　3 yen Amount not more than 10,000 yen......　20 yen " shall be amended as " Amount not more than 10,000 yen......　3 yen Amount not more than 30,000 yen......　20 yen, "; in item 6 of the same paragraph, " Amount not more than 20 yen.........　1.2 yen Amount not more than 30 yen.........　1.8 yen Amount not more than 50 yen.........　3 yen Amount not more than 100 yen.........　6 yen " shall be amended as " Amount not more than 100 yen.........　6 yen ", and " No amount.......................................　1.2 yen " shall be amended as " No amount.......................................　6 yen ".

同項第十号から同項第十二号までを次のように改める。

Items (10) to (12) inclusive of the same paragraph shall be amended as follows:

十　預金証書

(10)　Certificate of deposit;

十一　貯金証書

(11)　Certificate of postal savings;

十二　出資証券

(12)　Bill of investment;

同項第三十二号中「預金通帳」の下に「、貯金通帳又ハ積金通帳」を加える。

In item 32 of the same paragraph, "postal saving pass-book of pass-book of installment interest-bearing deposit" shall be added next to "Deposit Pass-Book" .

同條第二項中「価額ノ単位其ノ他ノ記載事項」を「価額ノ単位及数量」に改める。

In paragraph 2 of the same Article, "unit value or other matters stated in the documents" shall be amended as "unit value and number of unit" .

第五條第一号中「ヨリ」を「ノ」に改め、同條第四号ノ四から同條第五号ノ二までを削り、同條第五号ノ三を同條第五号とし、同條第五号ノ四及び第五号ノ五を削り、同條第五号ノ六を同條第五号ノ二とし、同條第六号中「産業組合、」を削り、同條第六号ノ二から同條第六号ノ二ノ三までを削り、同條第六号ノ二ノ四中「業務ニ関スル」を「発スル」に改め、同号を同條第六号ノ二とし、同條第六号ノ三ノ二から同條第六号ノ五までを削り、同條第六号ノ五ノ二中「ヨリ」を「ノ」に改め、同号を同條第六号ノ四とし、同條第六号ノ五ノ三を同條第六号ノ五とし、同條第六号ノ六中「業務ニ関スル」を「発スル」に改め、同條第七号中「百円」を「千円」に改め、同條第九号中「、農業協同組合連合会、産業組合又ハ産業組合連合会」を「又ハ農業協同組合連合会」に、「百円」を「千円」に改め、同條第九号ノ三中「百円」を「千円」に改め、同條第十号中「十円」を「五十円」に改め、同條第十二号中「百円」を「千円」に改め、同條第十四号中「百円」を「千円」に、「其ノ出資者其ノ他命令ヲ以テ定ムル者以外ノ者ニ対シテ為ス事業ヲ含ム」を「其ノ出資者以外ノ者ニ対シテ為ス事業ヲ含ミ其ノ出資者ガ出資ヲ為シタル法人ニ対シテ為ス営業ヲ除ク」に改め、同條第二十五号中「百円」を「千円」に改める。

In Article 5 item 1, "issued by" shall be amended as. "issued from" , items 4-(4) to 5-(2) inclusive of the same Article shall be deleted;item 5-(3) of the same Article shall be made item 5 of the same Article;items 5-(4) and 5-(5) of the same Article shall be deleted;item 5-(6) of the same Article shall be made item 5-(2) of the same Article;in item 6 of the same Article, "Industrial Co-operative Association," shall be deleted;items 6-(2) to 6-(2)-3) inclusive of the same Article shall be deleted, in item 6-(2)-4) of the same Article, "relative to business of" shall be amended as "issued by" , and the same item shall be made item 6-(2) of the same Article;items 6-(3)-2) to 6-(5) inclusive of the same Article shall be deleted;in item 6-(5)-2) of the same Article, "issued by" shall be amended as "issued from" , and the same item shall be made item 6-(4) of the same Article, item 6-(5)-3) of the same Article shall be made item 6-(5) of the same Article;in item 6-(6) of the same Article, "relative to the business of" shall be amended as "issued by" ;in item 7 of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 9 of the same Article, "Federation of Agricultural Co-operative Association, Industrial Association or Federation of Industrial Association" shall be amended as "Federation of Agricultural Co-operative Association" , and "100 yen" shall be amended as "1,000 yen" ;in item 9-(3) of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 10 of the same Article, "10 yen" shall be amended as "50 yen" ;in item 12 of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 14 of the same Article, "100 yen" shall be amended as "1,000 yen" and "including business...... for a person other than investor or person provided for by Ordinance." shall be amended as "including business...... for a person, other than investor but excluding business...... for corporation in which investor made investment." , and in item 25 of the same Article, "100 yen" shall be amended as "1,000 yen" .

第十一條中「脱税高二十倍ノ罰金」を「三万円以下ノ罰金又ハ科料」に改め、同條但書を削り、同條に次の一項を加える。

In Article 11, "fine equal to 20 times of evaded amount" shall be amended as "fine or minor fine not exceeding 30,000 yen" and the proviso to the same Article shall be deleted;and the following one paragraph shall be added in the same Article.

前項ノ犯罪ニ係ル証書、帳簿ニ対スル印紙税相当額ノ十倍ガ三万円ヲ超ユルトキハ情状ニ因リ同項ノ罰金ハ三万円ヲ超エ当該相当額ノ十倍以下ト為スコトヲ得

In case the amount equivalent to 10 times of the evaded stamp tax amount for document or accountbook relating to the offence of the preceding paragraph exceeds 30,000 yen, the fine under the same paragraph may, according to the circumstances, be more than 30,000 yen but not exceeding 10 times of the evaded tax amount concerned.

第十三條中「五百円以下ノ罰金又ハ十円以上ノ科料」を「二千円以下ノ罰金又ハ科料」に改める。

In Article 13, "fine not exceeding 500 yen or a minor fine more than 10 yen" shall be amended as "fine or a minor fine not exceeding 2,000 yen" .

第十四條中「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 14, "proviso to paragraph 3, Article 39 paragraph 2, Article 40, Article 41" shall be deleted.

第十四條ノ二中「罰金刑」を「刑」に改める。

In Article 14-(2), "shall be punished, shall also be imposed with the fine" shall be amended as "shall be punished" .

附　則

Supplementary Provisions:

１　この法律は、昭和二十六年四月一日から施行する。

1　This Law shall come into force as from April 1, 1951.

２　この法律施行前に納めた、又は納めるべきであつた印紙税については、なお従前の例による。

2　As for the stamp tax imposed or to have been imposed before the enforcement of this Law, the old Law shall still prevail.

３　改正前の印紙税法第五條第五号、第五号ノ二、第五号ノ四、第六号、第六号ノ二ノ二、第六号ノ二ノ三、第六号ノ三ノ二、第六号ノ三ノ三、第六号ノ四、第六号ノ五又は第九号に掲げる法人（第六号に掲げる法人にあつては産業組合に限り、第九号に掲げる法人にあつては産業組合及び産業組合連合会に限る。）が発する証書及び帳簿については、改正後の同法の規定にかかわらず、なお従前の例による。

3　As for certificates and books issued by corporations as prescribed in items 5, 5-(2), 5-(4), 6, 6-(2)-2), 6-(2)-3), 6-(3)-2), 6-(3)-3), 6-(4), 6-(5) or 9 of Article 5 of the Stamp Tax Law before amendment (corporation as prescribed in item 6 shall be limited to Industrial Association and those as prescribed in item 9 shall be limited to Industrial Association and Federation of Industrial Association), the old Law shall, notwithstanding the provisions of the same Law after amendments, still prevail.

４　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。

4　As for the application of penal provisions against the offence 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

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