I hereby promulgate the Law for Partial Amendments to the Sugar Excise 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 the Sugar Excise Law
The Sugar Excise Law (Law No.13 of 1901) shall be partially amended as follows:
In Article 3 item 1, "1,000 yen" shall be amended as "1,950 yen" , and "1,500 yen" shall be amended as "2,500 yen" ;and in item 3 of the same Article, "800 yen" shall be amended as "1,500 yen" .
The following one paragraph shall be added to Article 4-(2):
The provision of Article 7-(4) paragraph 4 of the National Tax Collection Law shall apply mutatis mutandis to the security for the excise under Article 3 which has been offered in accordance with the provision of the proviso to the preceding Article.
In Article 6, "Article 7," shall be added next to "Article 5," , and "shall not be received" shall be amended as "shall not be received nor transferred" .
Article 7 paragraph 1 shall be deleted, and in paragraph 2 of the same Article, "was carried out of a manufactory or received from a bonded area" shall be amended as "was received from a manufactory or a bonded area" , and "the provision of the main clause of Article 4 shall not apply thereto. In this case," shall be added next to "as prescribed by Ordinance," , and "carried out or" shall be deleted, and in paragraph 3 of the same Article, "which was carried out" shall be amended as "which was received" , and "where it was carried out or" shall be deleted.
The following proviso shall be added to Article 12 paragraph 2:
;provided, however, that the same shall not apply to the case where only the sugar water was manufactured from the sugar on which the excise was already imposed with the approval of the Government.
Article 12-(4) and Article 13 shall be amended as follows:
Article 13. A person who comes under any of the following items shall be punished with penal servitude not exceeding five years or punished with a fine not exceeding 500,000 yen or both concurrently:
1. A person who has manufactured sugar, treacle or sugar water without reporting such matter to the Government;
2. A person who has consumed sugar, treacle or sugar water or has transferred it for the purpose of consumption in violation of the provision of Article 5-(2) paragraph 1;
3. A person who has received or transferred sugar, treacle or sugar water in violation of the provision of Article 6;
4. Other than those provided for in the preceding items, a person who has evaded or attempted to evade the excise by an act of fraud or other unjust means.
In case the amount equivalent to ten times the amount of sugar excise on sugar, treacle or sugar water concerning offence under the preceding paragraph exceeds 500,000 yen, the amount of fine under the same paragraph may be more than 500,000 yen but not more than the amount equivalent to ten times the amount of sugar excies, according to the circumstances.
The sugar excise on sugar, treacle or sugar water under paragraph 1 shall be collected immediately.
In Article 14, "punished with a fine equivalent to five times the amount of the subsidy" shall be amended as "punished with penal servitude not exceeding five years, with a fine not exceeding 500,000 yen, or both concurrently." ;and the following one paragraph shall be added to the same Article:
In cases where the amount equivalent to ten times the amount of subsidy involved in the offence under the preceding paragraph exceeds 500,000 yen, the amount of fine under the same paragraph may be more than 500,000 yen but not more than the amount equivalent to ten times the amount of subsidy concerned.
Article 14-(2) shall be deleted.
In Article 16, "Articles 12-(4) to 14 inclusive" shall be amended as "Article 13 and Article 14" .
In Article 17. "Article 12-(4)" shall be amended as "Article 13" .
Supplementary Provisions:
1 This Law shall come into force as from April 1, 1952.
2 With respect to the sugar excise which has been or should have been imposed before the enforcement of this Law, the old provisions shall still prevail.
3 In cases where a person has, at the time of enforcement of this Law, possessed any kind of sugar (excluding Grade 1 sugar;hereinafter the same) or sugar water (excluding sugar water in which the weight of sugar does not exceed 10% of the total weight, hereinafter the same) more than 1,500 kin in total at the place other than manufactory or bonded area, the excise shall be imposed by regarding that the person has received such sugar from the manufactory at the date of enforcement of this Law. In this case, the balance between the amount computed by applying the new rates under Article 3 of the Sugar Excise Law after amendment and the amount computed by applying the old rates before amendments shall be deemed to be the amount of the excise, and if such amount is not more than 30,000 yen, it shall be paid by April 30.1952, and if more than 30,000 yen, it shall be paid by the end of the month, by dividing it into the number of months according to the following classification:
More than 30,000 yen|More than 100,000 yen|More than 300,000 yen|More than 500,000 yen |
April and May of 1952| From April to June of the same year|From April to July of the same year|From April to August of the same year |
4 A person who possesses sugar or sugar water under the preceding paragraph shall report to the taxation office having jurisdiction over the storing place the kind, quantity and storing place of sugar or sugar water he possesses within one month after the enforcement of this Law.
5 In case where the sugar or sugar water, on which the sugar excise was already imposed at the rates under Article 3 of the Sugar Excise Law before amendments and which has been carried back or carried into the manufactory, is received from the manufactory after the enforcement of this Law, the sugar excise shall be imposed, notwithstanding the provision of Article 12 paragraph 1 of the Sugar Excise Law. In this case, the sugar excise shall be the amount of balance between the amount computed at the rates under Article 3 of the Sugar Excise Law after amendments and the amount computed at the rates under the same Article before amendments.
6 With respect to the application of penalties to offences committed before the enforcement of this Law, the old provisions shall still prevail.