関税法の一部を改正する法律
法令番号: 法律第76号
公布年月日: 昭和26年3月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

外国貿易の正常化に伴い、必要最小限度の取締り規定を復活させ、税関の執務時間外の臨時開庁手数料を法律で規定する。また、関税訴願審査制度を整備し、密貿易対策として水難救護法及び遺失物法の特例を設け、第三者通報制度の報償金を増額する。さらに、港域法改正に伴い、開港の港名等について所要の改正を行う。

参照した発言:
第10回国会 衆議院 大蔵委員会 第36号

審議経過

第10回国会

衆議院
(昭和26年3月17日)
参議院
(昭和26年3月19日)
衆議院
(昭和26年3月22日)
(昭和26年3月23日)
参議院
(昭和26年3月23日)
衆議院
(昭和26年3月24日)
(昭和26年3月26日)
参議院
(昭和26年3月27日)
(昭和26年3月28日)
衆議院
(昭和26年6月5日)
参議院
(昭和26年6月6日)
関税法の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the Customs Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十六年三月三十一日
This thirty-first day of the third month of the twenty-sixth year of Showa (March 31, 1951)
内閣総理大臣 吉田茂
Prime Minister YOSHIDA Shigeru
法律第七十六号
Law No.76
関税法の一部を改正する法律
Law for Partial Amendments to the Customs Law
関税法(明治三十二年法律第六十一号)の一部を次のように改正する。
The Customs Law (Law No.61 of 1899) shall be partially amended as follows:
第十一條を次のように改める。
Article 11 shall be amended as follows:
第十一條 外国貨物ヲ積載セル船舶ハ税関長ノ認許ヲ得タル場合ノ外積荷目録又ハ運送目録ヲ提出シタル後ニ非ザレバ貨物ノ積卸ヲ為スコトヲ得ズ但シ旅客ノ携帶品及郵便物ハ此ノ限ニ在ラズ
Article 11. No ship carrying foreign goods shall, except in cases where permission has been obtained from the superintendent of customs, have the cargo loaded or unloaded, unless the manifest or waybill has been submitted;provided however, that this shall not apply to passenger's baggage and mail-matter.
第十七條中「税関ニ届出ヅルニ非ザレバ」を「税関長ノ特許ヲ受クルニ非ザレバ」に改める。
In Article 17, "unless the previous notice is filed to the Customs" shall be amended as "unless special permission has been obtained previously from the superintendent of customs" .
第二十六條第一項中「其ノ旨ヲ税関ニ届出ヅベシ」を「税関長ノ特許ヲ受クベシ」に改める。
In Article 26 paragraph 1, "The notice concerning the matter shall previously be filed to the Customs" shall be amended as "the special permission of the superintendent of customs shall be obtained" .
第三十二條本文中「又ハ輸入申告書ニハ仕入書」を「ニハ仕入書輸入申告書ニハ仕入書其ノ他ノ課税価格ノ決定上必要ナル書類及船荷証券」に改め、同條但書中「仕入書」を「此等ノ書類」に改める。
In the main clause of Article 32, "or import declaration shall be accompanied with an invoice" shall be amended as "shall be accompanied with an invoice, and the import declaration with an invoice and/or such other documents as is necessary to the decision on the value for assessment of duty, and the bill of lading" ;and in the proviso to the same Article, "an invoice" shall be amended as "such documents" .
第四十六條第二項中「前項」を「第一項」に改め、第一項の次に次の一項を加える。
In Article 46 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;and the following one paragraph shall be added next to paragraph 1:
前項ノ規定ニ依リ收容シタル貨物ニ付テハ政令ノ定ムル所ニ依リ貨物ノ容積又ハ重量、收容期間等ヲ基準トシ政令ヲ以テ定ムル額ノ敷料ヲ徴收ス
With respect to the goods taken into custody in accordance with the provision of the preceding paragraph, storage dues shall, in accordance with the provisions of Cabinet Order, be collected at the rate as fixed by Cabinet Order on the basis of the volume, weight, period of custody, etc.
第四十八條中「費用及」の下に「第四十六條第二項ノ」を加える。
In Article 48, "under Article 46 paragraph 2" shall be added next to "the storage dues" .
第六十二條第一項中「税関長ハ」の下に「其ノ請求ノ日ヨリ一箇月以内ニ」を加える。
In Article 62 paragraph 1, "within one month as from the day of request," shall be added next to "the Superintendent of Custom House shall" .
第六十八條及び第六十九條を次のように改める。
Article 68 and Article 69 shall be amended as follows:
第六十八條 第六十二條ノ税関長ノ決定ニ対シ不服アル者ハ其ノ決定ノ日ヨリ一箇月以内に不服ノ事由ヲ具シ文書ヲ以テ大蔵大臣ニ訴願スルコトヲ得
Article 68. The complainant dissatisfied with the decision made by the superintendent of custom house under Article 62 may, within a month as from the day of decision, submit to the Minister of Finance a written appeal setting forth therein grounds of his dissatisfaction.
第六十九條 前條ノ訴願ヲ審査セシムル為関税訴願審査会ヲ置ク
Article 69. The Customs Duties Appeal Review Committee shall be established for the purpose of reviewing appeals under the preceding Article.
審査会ハ会長及委員八人以内ヲ以テ組織ス
The Committee shall be composed of a chairman and members not exceeding eight in number.
会長及委員ハ関係各庁ノ職員及学識経験アル者ノ中ヨリ大蔵大臣之ヲ任命シ其ノ任期ハ二年トス
The Chairman and members of the Committee shall be appointed by the Minister of Finance from among personnel of government agencies concerned and persons of learning and experience, and their tenure of office shall be two years.
会長及委員ハ非常勤トス
The Chairman and members shall serve parttime.
第七十條に次の一項を加える。
The following one paragraph shall be added to Article 70:
委員ハ自己ノ利害ニ関スル議事ニ参與スルコトヲ得ズ
The member shall not take part in the de liberation of matters he has interests in.
第七十一條を削り、第七十二條中「了シ」の下に「決議ヲ為シ」を加え、同條を第七十一條とし、同條の次に次の一條を加える。
Article 71 shall be deleted;in Article 72, "and passed a resolution" , shall be added next to "completed its examinations" ;Article 72 shall be made Article 71;and the following one Article shall be added next to the same Article:
第七十二條 第六十九條乃至前條ニ規定スルモノノ外審査会ノ組織及運営ニ関シ必要ナル事項ハ政令ヲ以テ之ヲ定ム
Article 72. Other than those provided for in Article 69 to the preceding Article inclusive, matters necessary to the organization and operation of the Committee shall be determined by Cabinet Order.
第七十三條を次のように改める。
Article 73 shall be amended as follows:
第七十三條 大蔵大臣ハ第七十一條ノ決議ニ基キ訴願ヲ裁決ス
Article 73. The Minister of Finance shall take a decision on the appeal, on the basis of the resolution under Article 71.
前項ノ大蔵大臣ノ裁決ニ対シ不服アル者ハ裁判所ニ出訴スルコトヲ得
The complainant, who is dissatisfied with the decision of the Minister of Finance under the preceding paragraph, may take the case to court.
第七十五條第三項中「別表輸入税表第四百十二号第二項」を「別表輸入税表第千二百十一号第二項」に改める。
In Article 75 paragraph 3, "Import Tariff Table No.412-2" shall be amended as "Import Tariff Table No.1211-2" .
第七十九條中「又ハ陸路運送人」を「、陸路運送人、輸出申告者又ハ輸入申告者」に改め、同條第一号を同條第四号とし、以下三号ずつ繰り下げ、同條に第一号から第三号までとして次の三号を加える。
In Article 79, "or overland transporter" shall be amended as "overland carrier, export or import declarant" ;item 1 of the smae Article shall be made item 4 of the same Article;and the numbering of the subsequent items shall be moved by three;and the following three items shall be added to the same Article as items 1, 2 and 3:
一 第三十一條ノ規定ニ依ル申告ヲ為スニ際シ虚偽ノ申告ヲ為シタルトキ
1. In case the declaration made under the provisions of Article 31 is false;
二 第三十一條ノ三ノ規定ニ依ル証明ヲ為スニ際シ虚偽ノ証明ヲ為シタルトキ
2. In case the certification made under the provisions of Article 31-(3) is false;
三 第三十二條ノ規定ニ依ル添付書類ノ提出ニ際シ虚偽ノ添付書類ヲ提出シタルトキ
3. In case the accompanying documents submitted under the provisions of Article 32 are false.
第八十一條中「第十七條」を「第十一條又ハ第十七條」に改める。
In Article 81, "Article 17" shall be amended as "Article 11 or 17" .
第八十二條ノ三中「第七十九條第一号若ハ第三号」を「第七十九條第一号乃至第四号若ハ第六号」に改める。
In Article 82-(3), "Article 79 item 1 or 3" shall be amended as "Article 79 items 1 to 4 inclusive or item 6" .
第八十五條の次に次の一條を加える。
The following one Article shall be added next to Article 85:
第八十五條ノ二 第七十四條乃至第七十六條ノ二ノ違反嫌疑ノ物件ト認メラルルモノヲ拾得シタル者ハ遺失物法及水難救護法ノ規定ニ拘ラズ速ニ其ノ物件ヲ最寄税関官署又ハ警察官署ニ差出スベシ
Article 85-(2). Any person, who has found an article regarded as involved in offence under Articles 74 to 76-(2) inclusive, shall promptly submit such article to the nearest customs office, or police station irrespective of the provisions of the Law concerning the Lost Articles and the Sea Casualities Rescue Law.
警察官、警察吏員又ハ市町村長前項ノ規定ニ依リ差出ヲ受ケタル物件又ハ同項ノ法律ノ規定ニ依リ保管スル遺失物、漂流物若ハ沈沒品ガ同項ノ物件ニ該当スルモノト認ムル場合ニ於テハ遅滯ナク当該物件ヲ最寄税関官署ニ引渡スベシ
In the case where police officer, police official or mayor of city, town or village regards the articles submitted in accordance with the provision of the preceding Article, or the lost articles, driftages or submerged articles taken in his custody in accordance with the provisions of the Laws under the preceding paragraph, as the article coming under the provision of the preceding paragraph, he shall submit them to the nearest customs office at once.
第八十六條中「書類等」の下に「又ハ犯則嫌疑者ノ置去リタル物件及前條ノ規定ニ依リ差出若ハ引渡ヲ受ケタル物件」を加える。
In Article 86, "or those articles which have been found hidden or abandoned by suspected of-fender of customs laws and regulations and those articles which have been submitted or delivered in accordance with the provisions of the preceding Article" shall be added next to "documents, etc. which have been optionally submitted by those persons" .
第八十六條ノ二を第八十六條ノ三とし、第八十六條ノ三を第八十六條ノ四とし、第八十六條の次に次の一條を加える。
Article 86-(2) and Article 86-(3) shall be made Article 86-(3) and Article 86-(4) respectively;and the following one Article shall be added next to Article 86:
第八十六條ノ二 税関長ハ前條ノ規定ニ依リ領置シタル物件、帳簿、書類等ニシテ領置ノ必要ナキニ至リタルトキハ其ノ返還ヲ受クベキ者ニ之ヲ還付スベシ
Article 86-(2). The superintendent of custom house shall, in case it becomes unnecessary to keep retaining the articles, books, documents and others which have been hold in custody in accordance with the provisions of the preceding Article, return them to the person entitled to such return.
前項ノ規定ニ依リ還付セラレタル物件第八十五條ノ二ノ規定ニ依リ差出又ハ引渡ヲ受ケタル物件ナルトキハ当該物件ノ還付ヲ受ケタル者ハ物件ノ価額ノ百分ノ五ヲ超エ百分ノ二十ヲ超エザル額ノ報労金ヲ拾得者ニ支拂フベシ但シ拾得ノ日ヨリ七日内ニ遺失物法第一條第一項若ハ第十一條第一項、水難救護法第二十四條第一項又ハ本法第八十五條ノ二第一項ノ手続ヲ為サザリシ拾得者及公務上拾得シタル者ハ報労金ヲ請求スルコトヲ得ズ
In case the article, which has been returned in accordance with the provision of the preceding paragraph, is the one submitted or delivered in pursuance of the provisions of Article 85-(2), the receiver in such article shall pay the finder of such article an amount not less than five-hundredths and not more than twenty-hundredths of the value of such article as reward;provided however, that any finder of such article, who has failed, within seven day as from the day of the finding, to go through the formalities under Article 1 paragraph 1 or Article 11 paragraph 1 of the Law concerning the Lost Articles, Article 24 paragraph 1 of the Sea Casualities Rescue Law, or Article 85-(2) paragraph 1 of this Law, and any person, who has found such article in the course of his official duty, shall not claim for such reward.
税関長ハ第一項ノ規定ニ依ル物件ノ還付ヲ受クベキ者ノ所在分明ナラザル為又ハ其ノ他ノ事由ニ依リ其ノ物件ヲ還付シ得ザル場合ニ於テハ其ノ旨ヲ公告スベシ
When, on account of the unknown whereabout of the person, who is entitled to the return of article under the provision of paragraph 1, or for, other reasons, the return of such article is unable to be effected, the superintendent of custom house shall make public notice to that effect.
前項ノ公告後六箇月以内ニ還付ノ請求ナキトキハ其ノ物件ハ国庫ニ帰属ス
In case no claim for the return has been made within six months as from the day of the public notice as provided for in the preceding paragraph, the article shall revert to the Treasury.
第一項ノ物件生活力ヲ有スル動植物ナルトキ、腐敗シ若ハ腐敗ノ虞アルトキ又ハ倉庫若ハ他ノ物件ヲ害スル虞アルトキハ前項ノ期限ニ拘ラズ之ヲ公売ニ付スルコトヲ得
In case the article under paragraph 1 is live animal or plant, or is rotten or feared to rot, or do damage to the warehouse or the other articles stored therein, it may be put on public sale irrespective of the time limit under the preceding paragraph.
遺失物法第六條ノ規定ハ第二項ノ報労金ノ請求ニ第五十一條ノ二及第五十二條ノ規定ハ前項ノ公売ニ付之ヲ準用ス
The provisions of Article 6 of the Law concerning the Lost Articles and the provisions of Articles 51-(2) and 52 of the Customs Law shall apply mutatis mutandis to the claim for reward under paragraph 2 and the public sale under the preceding paragraph respectively.
第九十三條中「搜索」の下に「、差押」を加える。
In Article 93, "attachment" shall be added next to "search" .
第九十四條中「若ハ科料」を削る。
In Article 94, "or minor fine" shall be deleted.
第九十八條第一項中「第七十四條、第七十五條、第七十六條又ハ第七十六條ノ二」を「第七十四條乃至第七十六條ノ二」に、「百分ノ十」を「百分ノ二十」に、「二十万円」を「五十万円」に改め、同條に次の二項を加える。
In Article 98 paragraph 1, "Article 74, 75, 76 or 76-(2)" shall be amended as "Articles 74 to 76-(2) inclusive" , "10%" as "20%" , and "200,000 yen" as "500,000 yen" respectively;and the following two paragraphs shall be added to the same Article:
第七十四條乃至第七十六條ノ二ノ違反嫌疑ノ物件ヲ税関官署、警察官署又ハ市町村長ニ差出シタル者アル場合ニ於テ其ノ物件国庫ニ帰属スルニ至リタルトキハ其ノ物件ノ原価ノ百分ノ二十以下ニ相当スル金額ヲ報償金トシテ交付スルコトヲ得但シ報償金ノ金額ハ五十万円ヲ超ユルコトヲ得ズ
In the case where an article involved in the suspected violation under any of Articles 74 to 76-(2) inclusive was delivered to the customs office, the police station, or the mayor of city, town or village, if such article has reverted to the Treasury, an amount of money not exceeding twenty-hundredths of the value of such article may be given as reward;provided however, that, the amount of such reward shall not exceed 500,000 yen in any case.
前項ノ規定ハ同項ニ規定スル物件ガ不法ノ行為ニ因リ拾得シタル物件又ハ公務員ノ職務上拾得シタル物件ナルトキハ之ヲ適用セズ
The provision of the preceding paragraph shall not apply to the case where the article provided for in the said paragraph, has been found by a person through illegal act or by the public service personnel in the course of his duty.
第百一條ノ二に次の二項を加える。
The following two paragraphs shall be added to Article 101-(2):
税関官吏ハ関税定率法第九條ノ規定ニ依リ輸入税ノ免除ヲ受ケタル物品ヲ使用スル製造場又ハ其ノ蔵置場ニ就キ原料品、製造品、副産物、製造用器具機械又ハ此等ニ関スル帳簿書類ヲ検査スルコトヲ得
The customs official may, at the factory using the articles exempted from import duty in accordance with the provisions of Article 9 of the Customs Tariff Law or at its storing place, examine raw materials, manufactured goods, by-products, manufacturing tools and machines, or books and documents relating thereto.
税関官吏ハ関税定率法第十條第一項ノ規定ニ依リ輸入税ノ免除ヲ受ケタル物品ヲ使用スル工場又ハ其ノ蔵置場ニ就キ当該物品又ハ之ニ関スル帳簿書類ヲ検査スルコトヲ得
The customs official may, at the factory using the articles exempted from import duty in accordance with the provision of Article 10 paragraph 1 of the Customs Tariff Law or at its storing place, examine such articles or the books and documents relating thereto.
第百一條ノ七及び第百一條ノ八を次のように改める。
Articles 101-(7) and 101-(8) shall be amended as follows:
第百一條ノ七 税関ハ日曜日、休日並ニ日曜日及休日以外ノ日ノ税関ノ執務時間外ニ於テ税関長ノ特許ヲ受ケタル者ニ対シテ臨時開庁ヲ為スモノトス
Article 101-(7). The custom house shall be opened temporarily for those who have been specially permitted by the superintendent of custom house to do business on Sunday, holiday and outside the regular hours of business on any day other than Sunday and holiday.
第百一條ノ八 税関長ハ私設ノ保税地域及第百一條ノ二第三項ニ規定スル場所ニ税関官吏ヲ派出スベシ
Article 101-(8). The superintendent of customs shall despatch customs officials to the private bonded areas and the places provided for in Article 101-(2) paragraph 3.
第百一條ノ九 関税定率法第十條第二項ノ承認ヲ受ケタル者ハ政令ノ定ムル所ニ依リ前條ノ規定ニ依リ派出ヲ要スル税関官吏ノ数及派出期間ヲ基準トシ政令ヲ以テ定ムル額ノ派出手数料ヲ納付スベシ
Article 101-(9). Any person, who has obtained the approval under Article 10 paragraph 2 of the Customs Tariff Law, shall, in accordance with the provisions of Cabinet Order, pay the despatch fee at the rate prescribed by Cabinet Order and on the basis of the number of customs officials to be despatched in accordance with the provision of the preceding paragraph and the duration of despatch.
第百一條ノ十 第十七條、第十八條第一項、第二十六條、第二十九條ノ二、第三十一條ノ二又ハ第百一條ノ七ノ特許ヲ受ケタル者ハ政令ノ定ムル所ニ依リ特許手数料ヲ納付スベシ
Article 101-(10). Any person, who has obtained the special permission under Article 17, Article 18 paragraph 1, Article 26, Article 29-(2) Article 31-(2) or Article 101-(7), shall, in accordance with the provisions of Cabinet Order, pay the special permission fee.
前項ノ特許手数料ノ額ハ第十七條、第二十六條又ハ第百一條ノ七ノ特許ヲ受ケタル者ノ納付スベキ手数料ニ在リテハ日曜日、休日並ニ日曜日及休日以外ノ日ノ税関ノ執務時間外ニ於テ執務シタル時間ヲ基準トシ第十八條第一項ノ特許ヲ受ケタル者ノ納付スベキ手数料ニ在リテハ外国貿易船ノ純屯数ヲ基準トシ第二十九條ノ二ノ特許ヲ受ケタル者ノ納付スベキ手数料ニ在リテハ前條ノ規定ニ準ジ第三十一條ノ二ノ特許ヲ受ケタル者ノ納付スベキ手数料ニ在リテハ検査ニ要シタル時間ヲ基準トシ之ヲ定ムルモノトス
The amount of the special permission fee under the preceding paragraph shall be determined on the basis of the number of hours, for which the custom house is opened for business on Sunday, holiday, or outside the regular hours of business on any day other than Sunday and holiday, in the case of a fee to be paid by the person who has obtained the special permission under Article 17, Article 26 or Article 101-(7), or on the basis of the net tonnage of the foreign trade vessed in the case of a fee to be paid by the person who has obtained the special permission under Article 18 paragraph 1, or by applying mutatis mutandis the provision of the preceding Article in the case of a fee to be paid by the person who has obtained the special permission under Article 29-(2), and on the basis of the number of hours required for the examination in the case of a fee to be paid by the person who has obtained the special permission under Article 31-(2).
第百一條ノ十一 税関職員ノ服制ニ付テハ政令ヲ以テ之ヲ定ム
Article 101-(11). The uniform regulations for the customs personnel shall be prescribed by Cabinet Order.
別表港名の欄中「伏木東岩瀬」を「伏木富山」に、「夷」を「両津」に改める。
In "Name of Harbors" column of the Annexed Table, "Fushiki-Higashi-iwase" and "Ebisu" shall be amended as "Fushiki-Toyama" and "Ryotsu" respectively.
附 則
Supplementary Provision:
この法律は、昭和二十六年四月一日から施行する。
This Law shall come into force as from April 1, 1951.
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