Law for Partial Amendments to the Commodity Tax Law
法令番号: 法律第287号
公布年月日: 昭和26年12月3日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Commodity Tax Law.
Signed:HIROHITO, Seal of the Emperor
This third day of the twelfth month of the twenty-sixth year of Showa (December 3, 1951)
Prime Minister　YOSHIDA Shigeru
Law No.287
Law for Partial Amendments to the Commodity Tax Law
The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
No Tlansration
Article 3-(2).　The commodity tax imposed on the commodities under Class I or II shall be borne by a consumer of such commodities.
The consumer of commodity under the preceding paragraph shall be defined as a person who purchases commodities for a purpose other than sale or resale, or for processing in his own enterprise, or to have them processed by another party by consignment.
The following one Article shall be added next to Article 16-(3):
Article 16-(4).　In case a manufacturer or seller of the commodities under Class I or II intends to settle the account relating to the transaction of the said commodities, he shall settle the account by dividing the amount of receipts into the amount of commodity tax collected or to be collected in accordance with the provision of Article 4 and other amount.
In case a manufacturer or seller of the commodities under Class I or II sold such commodities, he shall issue to the purchaser the voucher certifying such fact of sale in which shall be stated the amount of commodity tax collected or to be collected in accordance with the provision of Article 4 in respect of such commodities.
A manufacturer or seller of the commodities under Class I or II shall indicate, as may be prescribed by Order, the commodity tax amounts collected or to be collected in accordance with the provision of Article 4 of the commodities to be sold.
The provisions of the preceding two paragraphs shall not apply to the commodities under Class I the prices of which do not exceed 10,000 yen in a piece or set at the time of carrying out of the manufactory, and the same provisions shall not apply, as may be prescribed by Order, to the commodities which are not sold in the form of a piece or set in the ordinary course of trade and to the commodities under Class II.
Supplementary Provisions:
1　This Law shall come into force as from January 1, 1952.
2　With respect to commodities under Class I or II sold by a manufacturer or seller of the commodities under Class I or II before the enforcement of this Law and to commodities under Class I or II possessed by a seller at the place other than the manufactory of such commodities at the time of enforcement of this Law, the provision of Article 16-(4) of the Commodity Tax Law after amendment shall not apply.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru