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-seventh year of Showa (March 31, 1952)
Prime Minister YOSHIDA Shigeru
Law for Partial Amendments to Commodity Tax Law
The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
In Article 1 paragraph 1 Class 2, item 2 shall be deleted;and item 3 of the same Class shall be made item 2 of the same Class;and item 4 of the same Class shall be made item 3 of the same Class.
In Article 2 paragraph 1 Class 2, item 2 shall be deleted;and item 3 of the same Class shall be made item 2 of the same Class;and item 4 of the same Class shall be made item 3 of the same Class.
In Article 4, Article 6 paragraph 3 and Article 8 paragraph 1, "Class 2 item 4" shall be amended as "Class 2 item 3" .
Article 12 paragraph 1 shall be amended as follows;and paragraph 4 of the same Article shall be deleted:
The commodities under Class 1 or Class 2 (excluding commodities as designated by Order) used for manufacture of the commodities under Class 1 or Class 2 (including the commodities which may be provided for by Order under the provision of Article 1 paragraph 1 and are to be exempted from the commodity tax by the same Order according to their prices and uses) and which are shifted from the manufacturing plant or are cleared from the bonded area, under authoritization of the Government in accordance with the provisions prescribed by Order shall be exempted from commodity tax.
Article 14 shall be amended as follows:
Article 24 shall be amended as follows:
In Article 25, "Ame or" shall be deleted.
Supplementary Provisions:
1 This Law shall come, into force as from April 1, 1952.
2 As to the commodity tax which was imposed or should have been imposed before the enforcement of this Law, the old Law shall still prevail.
3 As to the grant under the provision of Article 14 of the Commodity. Tax Law before amendment for cake, candy or fruit syrup which were exported before March 31, 1952, the old Law shall still prevail.
4 As to the application of the penal provision to the acts committed before the enforcement of this Law, the old Law shall still prevail.