I hereby promulgate the Law for Partial Amendments to the Travelling 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 for Partial Amendments to the Travelling Tax Law
The Travelling Tax Law (Law No.43 of 1940) shall be partially amended as follows:
In Aritle 1, "and steam-ships" shall be amended as ", steam-ships (hereinafter referred to as the" trains, etc. ") and airplanes" .
Article 3 shall be amended as follows:
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.
1. Class C passengers of train, etc., excluding those enumerated in items (3) and (4);
2. Class E passengers of steam-ships, excluding those enumerated in items (3) and (4);
3. Passengers coming into the enforcement area of this Law from the outside;
4. Passengers travelling from the enforcement area of this Law to the outside.
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" .
In Article 8, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "train, etc. or airplanes" .
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" .
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:
1. Person who has failed to file or frauded the return under the provision of Article 9;
The following one paragraph shall be added next to paragraph 1 of the Supplementary Provisions:
This Law shall be enforced in Honshu, Hokkaido, Shikoku, Kyushu and their adjacent islands (except for areas as may be prescribed by order).
In paragraph 3 of the Supplementary Provisions, "trains, tram-cars, motor-buses or steam-ships" shall be amended as "trains, etc." .
Supplementary Provisions:
1 This Law shall come into force as from April 1, 1951.
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 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 As regards the application of penal provisions to the acts committed before the enforcement of this Law, the old provisions shall still prevail.