I hereby promulgate the Law for Partial Amendments to the Commodity Tax Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-sixth year of Showa (March 31, 1951)
Prime Minister YOSHIDA Shigeru
Law for Partial Amendments to the Commodity Tax Law
The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
Article 1 paragraph 1 Class II item 3 shall be amended as follows:
3. Saccharine, dulcin and artificial solid sweetening stuffs for seasoning made therefrom.
Article 2 paragraph 1 Class II item 3 shall be amended as follows:
3. Saccharine. dulcin and artificial Solid sweetening stuffs for seasoning made therefrom:
(a) Saccharine and dulcin.... per 1 kilogram. 1,000 yen
(b) Artificial solid sweetening stuffs for seasoning made from saccharine or dulcin.... per 1 kilogram of saccharine or dulcin used as material. 1,000 yen
In Article 3 paragraph 3, "and computation of sticks of matches" shall be amended as "and computation of sticks of matches and of quantity of saccharine or dulcin used as material of the artificial solid sweetening stuffs for seasoning made from saccharine or dulcin" .
In Article 4, "as for the artificial solid sweetening stuffs for seasoning made from saccharine or dulcin, the quantity of saccharine or dulcin used for the artificial solid sweetening stuffs for seasoning concerned which were carried out of the manufactory, and" shall be added next to "as for the soft drinks other than bottled under Class II item 4, the quantity of carbonic-acid gas used for the soft drinks which are carried out of the manufactory" .
In Article 8 paragraph 1, "as for the artificial solid sweetening stuffs for seasoning made from saccharine or dulcin, the quantity of saccharine or dulcin used for the artificial solid sweetening stuffs for seasoning concerned, and" shall be added next to "as for the soft drinks other than bottled under Class II item 4, the quantity of carbonic-acid gas used for the manufacture thereof" .
In Article 16-(2), ", to paste the commodity tax certificate with respect to the commodities under Classes I and II (excluding commodities deemed to have been carried out in accordance with the provisions of Article 7 paragraph 1 item 1 or 2 and commodities carried out in accordance with the provisions of Article 11 paragraph 1, Article 12 paragraph 1 or Article 13 paragraph 1) or certificate with such indication as it is a commodity to be imposed the commodity tax in place of the commodity tax certificate (this certificate be referred to as" commodity tax indication certificate ";hereinafter the same) and" shall be added next to "to issue the receipt note" , and the following four paragraphs shall be added to the same Article:
A person who was ordered to paste the commodity tax certificate or commodity tax indication certificate in accordance with the provision of the preceding paragraph shall record the kind and number of the commodity tax certificates or commodity tax indication certificates pasted every month in the return under the provision of Article 8 paragraph 1, and report them to the tax authority.
The government shall prepare the commodity tax certificate under the provision of paragraph 1 and deliver it to the manufacturer of commodities under Class I or II in accordance with the provisions of Order.
When a manufacturer of commodities under Class I or Class II intends to get the indication under paragraph 1 to be shown in commodity tax indication certificate under the same paragraph, he shall submit papers with trade mark or other signs or drawings to be pasted on the commodities under Class I or II manufactured by him and shall get the indication under the same paragraph on such papers.
The forms of the commodity tax certificate, and of indication under the provision of paragraph 1 shall be determined by the Minister of Finance.
The following one Article shall be added next to the same Article:
Article 16-(3). The manufacturer or seller of the commodities under Class I or II may not transfer or obtain by transfer the commodity tax certificate or commodity tax indication certificate under the provision of Article 16-(2) paragraph 1 (excluding the one pasted on the commodities under Class I or II);provided that this shall not apply to the certificate not yet pasted, if he has got the approval of the Government.
The manufacturer of commodities under Class I or Class II shall not use the commodity tax certificate or commodity tax indication certificate pasted on the commodities under Class I or Class II in accordance with the provision of Article 16-(2) paragraph 2 for the purpose of pasting it on the commodities other than those concerned under Class I or Class II in accordance with the provision of the same paragraph.
The seller of commodities under Class I or Class II shall not break wilfully the commodity tax certificate or commodity tax indication certificate pasted on the commodities under Class I or II which he possesses for the purpose of selling.
In Article 18 paragraph 2, "(as for object of art and curios, that retailed)" shall be added next to "the commodities relating to the offence under the preceding paragraph" .
In Article 19 item 1, "or paragraph 2" shall be amended as "or paragraph 2 or Article 16-(2) paragraph 2" ;and in item 2 of the same Article, "Article 16-(2)" shall be amended as "Article 16-(2) paragraph 1" ;and the following one item shall be added to the same Article:
3. A person who has violated the provision of Article 16-(3) paragraph 1 or 2
Article 20 item 3 shall be made item 4 of the same Article;and the following one item shall be added next to item (2) of the same Article:
3. A person who has violated the provisions of Article 16-(3) paragraph 3
In Article 22-(2), "and Article 20 to the preceding Article inclusive" shall be amended as ", Article 20 and the preceding Article" .
Supplementary Provisions:
1 This Law shall come into force as from April 1, 1951.
2 In case a manufacturer has filed the return under paragraph 3 with respect to such artificial solid sweetening stuffs for seasoning made from saccharine or dulcin on which the commodity tax had already been imposed before the enforcement of this Law as was held by the manufacturer at the time of the enforcement of this Law, the saccharine or dulcin used as material shall be deemed to have been carried back to the manufactory at the date of enforcement of this Law.
3 A person who holds in his manufactory the artificial solid sweetening stuffs for seasoning prescribed in the preceding paragraph 2 at the time of enforcement of this Law, shall report the material, quantity and storage place of the commodities to the taxation office having jurisdiction over the manufactory within a month from the enforcement of this Law (or before the commodities are carried out, if they are carried out of the manufactory within a month from the enforcement of this Law).
4 A person who has, since before the enforcement of this Law, been manufacturing and will continue to manufacture the artificial solid sweetening stuffs for seasoning made from saccharine or dulcin shall report to that effect to the competent taxation office within a month after the enforcement of this Law.
5 The report under the preceding paragraph shall be made by filing the return stating therein his address, name or title, name of commodities manufactured and his manufactory with the competent taxation office.
6 A person who has made the report under the provision of paragraph 4 shall be deemed to have filed the return under the provisions of Article 15 of the Commodity Tax Law on the day of enforcement of this Law.
7 A person who has not made the report under the provisions of paragraph 4 shall be deemed not to have filed the return under the provisions of Article 15 of the Commodity Tax Law.
8 The Anti-Imitation Stamps Law (Law No.189 of 1947) shall be partially amended as follows:
In Article 1, "or commodity tax certificate under the provisions of Article 16-(2) of the Commodity Tax Law" shall be added next to "stamps" , "or indication under the provision of Article 16-(2) of the Commodity Tax Law" shall be added next to "seals" , "thereto" shall be amended as "to these seals, stamps and indications" , and "or indication" shall be added next to "seal impressions" .