通行税法の一部を改正する法律

第三條　左ノ者ニハ通行税ヲ課セズ但シ第一号又ハ第二号ニ掲グル者ノ支拂フ寢台料金ニ対スル通行税並第三号又ハ第四号ニ掲グル者（汽車等ノ三等ノ乘客及汽船ノ二等ノ乘客ヲ除ク）ノ支拂フ本法施行地内ニ在ル停車船場（飛行場ヲ含ム以下同ジ）間ノ旅客運賃、特別急行料金、急行料金、準急行料金又ハ寢台料金及第三号又ハ第四号ニ掲グル者ガ汽車等ノ三等ノ乘客又ハ汽船ノ二等ノ乘客トシテ支拂フ本法施行地内ニ在ル停車船場間ノ寢台料金ニ対スル通行税ハ此ノ限ニ在ラズ

Article 3.　The travelling tax shall not be imposed on the following person;provided that the same shall not apply to the travelling tax to be imposed on berth charges which are paid by such person as enumerated in item 1 or 2, and to the same tax to be imposed on that passenger fares, special express charges, express charges, quasiexpress charges or berth charges between stations and embarkation-places (including air field;hereinafter the same) located within the enforcement area of this Law, which are paid by such persons as enumerated in item 3 or 4 (excluding Class C passengers of trains, etc. and Class B passenger of steam-ships) and on that berth charges between stations and embarkation places located within the enforcement area of this Law, which are paid by Class C passengers of train, etc. or Class B passengers of steam-ships as enumerated in item 3 or 4.

一　第三号及第四号ニ掲グル者ヲ除クノ外汽車等ノ三等ノ乘客

1.　Class C passengers of train, etc., excluding those enumerated in items (3) and (4);

二　第三号及第四号ニ掲グル者ヲ除クノ外汽船ノ二等ノ乘客

2.　Class E passengers of steam-ships, excluding those enumerated in items (3) and (4);

三　本法施行地外ヨリ本法施行地内ニ来ル乘客

3.　Passengers coming into the enforcement area of this Law from the outside;

四　本法施行地内ヨリ本法施行地外ニ行ク乘客

4.　Passengers travelling from the enforcement area of this Law to the outside.

第四條中第一項を削り、同條第二項中「汽車、電車、乘合自動車又ハ汽船」を「汽車等」に、「前項」を「前條」に改める。

In Article 4, paragraph 1 shall be deleted;and in paragraph 2 of the same Article, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "trains, etc." , and "the preceding paragraph" as "the preceding Article" .

第八條中「汽車、電車、乘合自動車又ハ汽船」を「汽車等又ハ航空機」に改める。

In Article 8, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "train, etc. or airplanes" .

第九條中「汽車、電車、乘合自動車又ハ汽船」を「汽車等又ハ航空機」に改め、「乘車船券」の下に「（航空機搭乘券ヲ含ム以下同ジ）」を加える。

In Article 9, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "trains, etc. or airplanes" , and "(including airplanes tickets;hereinafter the same)" shall be added next to "tickets of cars and ships" .

第十四條第一号を同條第二号とし、以下一号ずつ繰り下げ、同條に第一号として次の一号を加える。

Article 14 item 1 shall be made item 2 of the same Article, and the numbering of the following items shall be moved down by one respectively;and the following one item shall be added to the same Article as item 1:

一　第九條ノ規定ニ依ル申告ヲ怠リ又ハ詐リタル者

1.　Person who has failed to file or frauded the return under the provision of Article 9;

附則第一項の次に次の一項を加える。

The following one paragraph shall be added next to paragraph 1 of the Supplementary Provisions:

本法ハ本州、北海道、四国、九州及其ノ附属ノ島（命令ノ定ムル地域ヲ除ク）ニ之ヲ施行ス

This Law shall be enforced in Honshu, Hokkaido, Shikoku, Kyushu and their adjacent islands (except for areas as may be prescribed by order).

附則第三項中「汽車、電車、乘合自動車及汽船」を「汽車等」に改める。

In paragraph 3 of the Supplementary Provisions, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "trains, etc." .

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　改正後の通行税法第一條、第三條、第八條、第九條、第十條及び第十二條の規定中航空機の乘客、航空機による運輸業を営む者及びその者に代り航空機搭乘券を販売する者に関する部分は、この法律施行の日から起算して六月をこえない期間内において政令で定める日から適用する。

2　Such provisions of Article 1, Article 3, Article 8, Article 9, Article 10 and Article 12 of the Travelling Tax Law after amendment as are concerned with passengers of airplane, persons engaged in the business of the transportations by airplane and persons selling airplanes tickets for them shall apply from the date designated by Cabinet Order within six months or less from the enforcement date of this Law.

３　この法律施行前に課した、又は課すべきであつた通行税については、なお従前の例による。

3　As regard to the travelling tax imposed or to have been imposed before the enforcement of this Law, the old provisions shall 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 regards the application of penal provisions to the acts committed before the enforcement of this Law, the old provisions 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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