Law for Partial Amendments to the Playing-Set Tax Law
法令番号: 法律第42号
公布年月日: 昭和26年3月28日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Playing-Set Tax Law.
Signed:HIROHITO, Seal of the Emperor
This twenty-eighth day of the third month of the twenty-sixth year of Showa (March 28, 1951)
Prime Minister　YOSHIDA Shigeru
Law No.42
Law for Partial Amendments to the Playing-Set Tax Law
The Playing-Set Tax Law (Law No.44 of 1902) shall be partially amended as follows:
In Article 4 paragraph 1, "(excluding mah-jongs made of paper and the like)" shall be added next to "mah-jongs" , and "130 yen" shall be amended as "50 yen" ;and the following one paragraph shall be added to the same Article:
With respect to such playing-cards or mah-jongs as divisible into two or more sets by cutting, the playing-set tax due shall be the total of playing-set tax to be imposed on two or more sets of playing-cards or mah-jongs.
The following one Article shall be added next to Article 11:
Article 11-(2).　In a case where such playing-cards or mah-jongs as already subject to the playing-set tax have been carried back or into the manufactory, if the Government has approved the kind and quantity thereof, no playing-set tax shall further be imposed thereon, even if they are received from the manufactory. However, the same shall not apply to playing-cards or mah-jongs with respect to which the amount equivalent to the playing-set tax has been refunded under the provision of paragraph 2.
In a case where the playing-cards or mah-jongs already subject to the playing-set tax have been carried back or into the manufactory, if a recipient of such playing-cards or mah-jongs has gotten the approval of the Government with respect to the kind and quantity thereof through the procedures as may be prescribed by Order, the amount equivalent to the playing-set tax imposed on such playing-cards or mah-jongs shall be refunded. However, the same shall not apply to playing-cards or mah-jongs of which pasted stamp fell off or was broken, or of which "paid" stamp was stained or defaced, or which was not packed in the manner under Article 6, or of which package under the same Article was broken.
The Government shall, if it has made the approval under the preceding paragraph, break the package or pasted stamp of the playing-cards or mah-jongs or cancel the "paid" stamp of them.
In Article 12 paragraph 2, "Article 6, Articles 9 to 10 inclusive, Articles 15 and 16" shall be amended as "Article 6, Articles 9 to 10 inclusive" .
In Article 13, "the possessor of the playing-cards or mah-jongs shall be deemed to be a receiver and...... at once;" shall be amended as "...... at once, except for a case where the approval under the proviso to Article 14 paragraph 1 is obtained" ;and the following two paragraphs shall be added to the same Article:
In the case under the main clause of the preceding paragraph, with respect to such playing-cards or mah-jongs as are not possessed, the playing-set tax shall, notwithstanding the provision of Article 5, be collected in cash.
A person who possesses such playing-cards or mah-jongs for which the playing-set tax has been paid under the provision of the preceding paragraph may request the Government, through the procedures as may be prescribed by Order, the impressing of "paid" stamp certifying the payment of the playing-set tax due on such playing-cards or mah-jongs.
In Article 15 paragraph 1, "fined not exceeding 100,000 yen" shall be amended as "punished with penal servitude not exceeding 5 years or a fine not exceeding 500,000 yen, or both." ;and paragraphs 2 and 3 of the same Article shall be amended as follows:
In case the amount equivalent to 10 times the playing-set tax due on playing-cards or mah-jongs relating to the offence under the preceding paragraph exceeds 500,000 yen, the fine under the same paragraph may, according to the circumstance, be more than 500,000 yen but not exceeding 10 times the equivalent amount concerned.
The playing-set tax shall be imposed on the playing-cards or mah-jongs under paragraph 1 at once. However, the same shall not apply to the case where the payment of playing-set tax on such playing-cards or mah-jongs has been proved.
In the case under the main clause of the preceding paragraph, tax due on such playingcards or mah-jongs as not possessed shall be collected in cash, notwithstanding the provision of Article 5.
The provision of Article 13 paragraph 3 shall apply mutatis mutandis to a person who possesses the playing-cards or mah-jongs for which the playing-set tax was already paid in accordance with the preceding paragraph.
In Article 15-(2) paragraph 1, "be punished with a fine equal to 5 times the playing-set tax;" shall be amended as "be punished with penal servitude not exceeding 5 years or a fine not exceeding 500,000 yen, or both;" ;and paragraphs 2 to 4 inclusive of the same Article shall be amended as follows:
In case the amount equivalent to 10 times the playing-set tax on the playing-cards or mah-jongs relating to the offence under the preceding paragraph exceeds 500,000 yen, the fine under the same paragraph may, according to the circumstances, be more than 500,000 yen but not exceeding 10 times the equivalent amount concerned.
The provisions of paragraps 3 and 4 of the preceding Article shall apply mutatis mutandis to the playing-cards or mah-jongs relating to the offence under paragraph 1.
The provision of Article 13 paragraph 3 shall apply mutatis mutandis to a person who possesses the playing-cards or mah-jongs for which the playing-set tax was already paid in accordance with paragraph 4 of the preceding Article which applies mutatis mutandis in the preceding paragraph.
Article 15-(3) paragraph 2 shall be amended as follows:
In the case under the preceding paragraph, the possessor of playing-cards or mah-jongs shall be deemed to be the recipient and the playingset tax shall be imposed at once. However, the same shall not apply to the case where the payment of playing-set tax on such playing-cards or mah-jongs has been proved.
Article 19 shall be amended as follows:
Article 19.　The provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply to a person who has committed the crime under Articles 15 to 16 inclusive and Article 21-(2). However, the same shall not apply to the penal servitude punished with penal servitude, or both penal servitude and a in cases where he is imprisoned, or concurrently imprisoned and fined.
Supplementary Provisions:
1　This Law shall come into force as from April 1, 1951.
2　As for the playing-set tax already imposed or to have been imposed before the enforcement of this Law, the old provision shall still prevail;provided that in case the playing-cards or r mah-jongs already taxed before the enforcement of this Law have been carried back or carried into the manufactory, the provision of Article 11-(2) of the Playing-set Tax Law after amendment, shall apply to such playing-cards or mah-jongs, and with respect to playing-cards or mah-jongs for which the playing-set tax was paid in cash in accordance with the provisions of Article 15 paragraph 3, Article 15-(2) paragraph 4 and Article 15-(3) paragraph 2 of the Playing-set Tax Law before amendments, the provisions of Article 13 paragraph 3, Article 15 paragraph 5 and Article 15-(2) paragraph 4 of the Playing-set Tax Law after amendments shall apply.
3　As for the application of penal provisions against the offence committed before the enforcement of this Law, the old provisions shall still prevail.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru