日本国とアメリカ合衆国との間の安全保障条約第三条に基く行政協定の実施に伴う所得税法等の臨時特例に関する法律
法令番号: 法律第111号
公布年月日: 昭和27年4月28日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

日米安全保障条約第三条に基づく行政協定の締結に伴い、米国駐留軍の構成員、軍属及びその家族に対する課税について特例を設ける必要が生じたため、本法案を提出した。具体的には、米軍関係者が軍施設内での勤務で得る給与所得等への所得税免除、米国の個人・法人が米軍施設の建設・運営に関する契約に基づく事業から得る所得への課税免除、米軍関係者の相続・贈与による個人用動産への相続税免除、米軍の公用での交通機関利用への通行税免除、軍関係機関発行の証書への印紙税免除、米軍用物品への物品税・揮発油税免除などの措置を講じることとしている。

参照した発言:
第13回国会 衆議院 大蔵委員会 第42号

審議経過

第13回国会

参議院
大蔵委員会 - 第32号
(昭和27年3月28日)
衆議院
大蔵委員会 - 第42号
(昭和27年3月29日)
大蔵委員会 - 第44号
(昭和27年4月1日)
大蔵委員会 - 第45号
(昭和27年4月2日)
参議院
大蔵委員会 - 第35号
(昭和27年4月2日)
衆議院
大蔵委員会 - 第46号
(昭和27年4月3日)
参議院
大蔵委員会 - 第36号
(昭和27年4月3日)
衆議院
大蔵委員会 - 第47号
(昭和27年4月10日)
大蔵委員会 - 第48号
(昭和27年4月11日)
参議院
大蔵委員会 - 第38号
(昭和27年4月11日)
衆議院
大蔵委員会 - 第49号
(昭和27年4月14日)
本会議 - 第31号
(昭和27年4月15日)
参議院
大蔵委員会 - 第41号
(昭和27年4月16日)
大蔵委員会 - 第42号
(昭和27年4月17日)
大蔵委員会 - 第44号
(昭和27年4月21日)
本会議 - 第32号
(昭和27年4月23日)
衆議院
本会議 - 第70号 附録
(昭和27年7月31日)
参議院
本会議 - 附録
(昭和27年7月31日)
日本国とアメリカ合衆国との間の安全保障條約第三條に基く行政協定の実施に伴う所得税法等の臨時特例に関する法律をここに公布する。
I hereby promulgate the Law for Temporary Exceptions to the Income Tax Law, Etc. in Consequence of the Operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十七年四月二十八日
This twenty-eighth day of the fourth month of the twenty-seventh year of Showa (April 28, 1952)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第百十一号
Law No.111
日本国とアメリカ合衆国との間の安全保障條約第三條に基く行政協定の実施に伴う所得税法等の臨時特例に関する法律
Law concerning Temporary Exceptions to the Income Tax Law, Etc. in Consequence of the Operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan
（目的）
(Purpose)
第一條　この法律は、日本国とアメリカ合衆国との間の安全保障條約第三條に基く行政協定を実施するため、所得税法（昭和二十二年法律第二十七号）、法人税法（昭和二十二年法律第二十八号）、相続税法（昭和二十五年法律第七十三号）、富裕税法（昭和二十五年法律第百七十四号）、通行税法（昭和十五年法律第四十三号）、印紙税法（明治三十二年法律第五十四号）、物品税法（昭和十五年法律第四十号）及び揮発油税法（昭和二十四年法律第四十四号）の特例を設けることを目的とする。
Article 1.　The Law shall, for the operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan, aim at the establishment of exceptions to the Income Tax Law (Law No.27 of 1947), the Corporation Tax Law (Law No.28 of 1947), the Accessions Tax Law (Law No.73 of 1950), the Net Worth Tax Law (Law No.174 of 1950), the Travelling Tax Law (Law No.43 of 1940), the Stamp Tax Law (Law No.54 of 1901), the Commodity Tax Law (Law No.40 of 1940) and the Gasoline Tax Law (Law No.44 of 1949).
（定義）
(Definition)
第二條　この法律において「合衆国」とは、アメリカ合衆国をいう。
Article 2.　The term "the United States" as used in this Law, shall mean the United States of America.
２　この法律において「合衆国軍隊」とは、日本国とアメリカ合衆国との間の安全保障條約（以下「條約」という。）に基き日本国の領域及びその附近に配備される合衆国の陸軍、海軍又は空軍をいう。
2　The term "the United States armed forces" as used in this Law, shall mean the land, sea or air armed forces of the United States disposed in and about the territory of Japan on the basis of the Security Treaty between the United States of America and Japan (hereinafter referred to as "the Treaty" ).
３　この法律において「合衆国軍隊の構成員」とは、合衆国軍隊に属する軍人で現に服役中のものをいう。
3　The term "members of the United States armed forces" as used in this Law, shall mean the personnel on active duty belonging to United States armed forces.
４　この法律において「軍属」とは、合衆国の国籍を有する文民で合衆国軍隊に雇用され、これに勤務し、又はこれに随伴するもの（通常日本国に在留する者並びに通常合衆国に居住する個人及びその者又は合衆国の法律に基いて設立され、若しくは組織された法人の被用者で合衆国軍隊のための合衆国政府との契約の履行のみを目的として日本国にあるものを除く。）をいう。
4　The term "civilian component" as used in this Law, shall mean the civilian persons of United States nationality who are in the employ of, serving with, or accompanying the United States armed forces, (excluding persons who are ordinarily resident in Japan or persons who are ordinarily resident in the United States or employees of the said persons or corporations established or organized under the laws of the United States whose presence in Japan is solely for the purpose of executing contracts with the United States for the benefit of the United States armed forces).
５　この法律において「家族」とは、合衆国軍隊の構成員又は軍属の配偶者及び二十一歳未満の子並びに父母及び二十一歳以上の子でその生計費の十分の五以上を合衆国軍隊の構成員又は軍属が負担するものをいう。
5　The term "dependents" as used in this Law, shall mean spouse and children under 21 of a member of the United States armed forces or civilian component;and parents and children over 21, if dependent for over half their support upon a member of the United States armed forces or civilian component.
６　この法律において「合衆国軍隊の使用する施設及び区域」とは、條約第一條に掲げる目的の遂行のために合衆国軍隊が使用することに日本国が同意した施設及び区域をいう。
6　The term "the facilities or areas used by the United States armed forces" as used in this Law, shall mean the facilities or areas the use of which by the United States armed forces is agreed by Japan to carry out the purposes stated in Article I of the Treaty.
７　この法律において「軍人用販売機関等」とは、合衆国軍隊が公認し、且つ、規制する海軍販売所、ピー・エツクス、食堂、社交クラブ、劇場、新聞発行所その他の合衆国の歳出外資金により合衆国軍隊の使用する施設及び区域内に設置された諸機関で、合衆国軍隊の構成員及び軍属並びにこれらの者の家族の利用に供せられるものをいう。
7　The term "the exchange organization, etc. for the use of military personnel" as used in this Law, shall mean navy exchanges, P. X., messes, social clubs, theaters, newspapers, and other nonappropriated fund organizations authorized and regulated by the United States armed forces which were established in the facilities and areas in use by the United States armed forecs for the use of members of such forces, the civilian component, and their dependents.
（所得税法の特例）
(Exceptions to the Income Tax Law)
第三條　左に掲げる所得については、所得税を課さない。
Article 3.　The income tax shall not be imposed on the following items of income:
一　合衆国軍隊の構成員、軍属又はこれらの者の家族が、合衆国軍隊における勤務又は合衆国軍隊若しくは軍人用販売機関等による雇用に因り受ける所得
(1)　Income acquired by members of the United States armed forces, the civilian component, and their dependents as a result of their service with or employment by the United States armed forces, or by the exchange organization, etc. for the use of personnel;
二　合衆国軍隊の構成員、軍属又はこれらの者の家族が、これらの者として一時的に日本国に滞在するためにのみ日本国において有する資産（不動産及び不動産の上に存する権利並びに投資のため又は事業を行うために有する資産を含まない。）を他のこれらの者に譲渡し、贈与し、又は遺贈した場合において、当該譲渡、贈与又は遺贈に因り生ずる所得
(2)　Income received by members of the United States armed forces, the civilian component, and their dependents as a result of the transfer or donation inter se, or bequest of the property held in Japan, the presence of which in Japan is due solely to the temporary presence of those persons in Japan (not including any immovable property or the right thereto, or property held for purposes of investment or the conduct of business);
三　通常合衆国に居住する個人で、合衆国軍隊の使用する施設及び区域の建設、維持又は運営（軍人用販売機関等の建設、維持又は運営を除く。以下同じ。）に関して合衆国政府と締結した契約（以下「建設等契約」という。）に基き日本国において当該契約に係る建設、維持又は運営のみの事業をなすもの（以下「個人契約者」という。）の当該契約（合衆国において締結されたものに限る。）に係る建設、維持又は運営の事業から生ずる所得
(3)　Income derived from the business of the construction, maintenance or operation under a contract (limited to the one made in the United States) made by an individual who is ordinarily resident in the United States and who in Japan is engaged in the construction, maintenance or operation under the contract (hereinafter referred to as "individual contractor" ) with the United States Government in connection with the construction, maintenance or operation of any of the facilities or areas used by the United States armed forces (excluding the construction, maintenance or operation of the exchange organization, etc. for the use of military personnel;hereinafter the same)(hereinafter referred to as "the contract of construction, etc." );
四　建設等契約を締結した個人契約者又は合衆国の法律に基いて設立され、若しくは組織された法人で建設等契約に基き日本国において当該契約に係る建設、維持又は運営のみの事業をなすもの（以下「法人契約者」という。）の被用者（通常合衆国に居住する者で当該事業に従事するためにのみ日本国にあるものに限る。以下同じ。）が、当該個人契約者又は法人契約者から当該建設等契約（合衆国において締結されたものに限る。）に係る建設、維持又は運営の業務に従事することに因る対価として受ける所得
(4)　Income received by the employees (limited only those who are ordinarily resident in the United States and who in Japan are engaged in the execution of the construction, maintenance or operation under contract of construction, etc.;hereinafter the same) of an individual contractor engaged in such contract of construction, etc. or an incorporated contractor organized under the laws of the United States which in Japan is solely engaged in the construction, maintenance, or operation under such contract (hereinafter referred to as "incorporated contractor" ), as remuneration for the service in execution of construction, maintenance or operation under such contract (limited to the one made in the United States) from such individual or incorporated contractor;
五　個人契約者が、その締結した建設等契約に係る建設、維持又は運営のみの用に供するため日本国において有する資産で使用又は保存に因る減もう等に因り減価するもの（家屋を除く。）を、法人契約者又は他の個人契約者に対し、当該法人契約者又は個人契約者の締結した建設等契約に係る建設、維持又は運営の事業の用に供するため譲渡し、贈与し、又は遺贈した場合において、当該譲渡、贈与又は遺贈に因り生ずる所得で、合衆国軍隊の権限ある官憲により当該譲渡、贈与又は遺贈に因る所得である旨の証明がされたもの
(5)　Income received by individual contractor, arising out of the transfer, donation or bequest of depreciable assets (excluding houses), which in Japan the individual contractor held due solely to the construction, maintenance, or operation under the contract of construction, etc. and which are transferred, donated or bequeathed, to an incorporated contractor or another individual contractor, for purposes of the use of the construction, maintenance or operation under such contract of construction, etc. made by the said contractors, upon a certification of an authorized officer of the United States armed forces that such income is derived from the said transfer, donation or bequest;
六　個人契約者又はその者若しくは法人契約者の被用者が、当該個人契約者の締結した建設等契約に係る建設、維持若しくは運営の事業のためにのみ、又は当該被用者が被用されている個人契約者若しくは法人契約者の締結した建設等契約に係る建設、維持若しくは運営の業務に従事するためにのみ日本国に滞在することにより日本国において有する資産（不動産及び不動産の上に存する権利、投資のため又は他の事業を行うために有する資産並びに前号に規定する資産を含まない。）を、他の個人契約者、個人契約者若しくは法人契約者の他の被用者若しくは法人契約者又は合衆国軍隊、合衆国軍隊の構成員、軍属若しくは合衆国軍隊の構成員若しくは軍属の家族に対して譲渡し、贈与し、又は遺贈した場合において、当該譲渡、贈与又は遺贈に因り生ずる所得で、合衆国軍隊の権限ある官憲により当該譲渡、贈与又は遺贈に因る所得である旨の証明がされたもの
(6)　Income received by individual contractor or the employees or individual or incorporated contractor, arising out of the transfer, donation or bequest of the property held by such persons, the presence of which in Japan is due solely to the construction, maintenance or operation under the contract of construction, etc. made by such individual contractor or to the service in execution of the construction, maintenance or operation under such contract of construction, etc. made by such individual or incorporated contractor who is the employer of the said employees (not including any immovable property, the right thereto, or property held for purposes of investment or the conduct of business and the property provided for in the preceding item) to another individual contractor or employees of individual or incorporated contractor, or an incorporated contractor, the United States armed forces, members of the United States armed forces, the civilian component or their dependents, upon a certification of an authorized officer of the United States armed forces that such income is derived from the said transfer, donation or bequest;
七　軍人用販売機関等が合衆国軍隊の構成員、軍属若しくはこれらの者の家族又は個人契約者、法人契約者若しくは個人契約者若しくは法人契約者の被用者に対してなす商品の販売又は役務の提供から生ずる所得
(7)　Income received by the exchange organization, etc. for the use of military personnel as a result of exchange of commodities to or service with members of the United States armed forces, the civilian component or their dependents, or the individual or incorporated contractor or those employees.
２　合衆国軍隊の構成員、軍属若しくはこれらの者の家族又は個人契約者若しくはその者若しくは法人契約者の被用者が、前項第一号、第三号又は第四号に掲げる所得につき、日本国に居所を有することにより合衆国の所得税を課せられない場合には、当該所得については、同項の規定は、適用しない。
2　In cases where members of the United States armed forces, the civilian component, and their dependents, individual contractors, or the employees of individual or incorporated contractors are exempt from income tax of the United States in respect of incomes referred to in item (1), item (3) or item (4) of the preceding paragraph by reason of being resident in Japan, the provision of the same paragraph shall not apply in respect of such incomes.
３　合衆国軍隊の構成員、軍属、これらの者の家族、個人契約者若しくはその者若しくは法人契約者の被用者又は軍人用販売機関等に対する所得税法の適用については、これらの者は、当該合衆国軍隊の構成員、軍属若しくはこれらの者の家族がこれらの者として日本国に滞在する期間、当該個人契約者がその締結した建設等契約に係る建設、維持若しくは運営の事業のためにのみ日本国に滞在する期間、当該被用者が被用されている個人契約者若しくは法人契約者が締結した建設等契約に係る建設、維持若しくは運営の業務に従事するためにのみ日本国に滞在する期間又は軍人用販売機関等が軍人用販売機関等である期間は、これらの者が同法施行地に住所及び居所を有していない期間とみなす。
3　For purposes of application of the Income Tax Law to members of the United States armed forces, the civilian component, their dependents, individual contractors, or the employees of individual or incorporated contractors or the exchange organizations, etc. for the use of military personnel, the periods during which members of the United States armed forces, the civilian component, and their dependents are in Japan solely by reason of being such persons, the periods during which the individual contractors are in Japan solely in connection with the business of construction, maintenance or operation under the contract of construction, etc. made by him, the periods during which the employees are in Japan solely for the purpose of performing their service in connection with the construction, maintenance or operation under the contract of construction, etc. made by individual or incorporated contractors, or the periods during which the exchange organizations, etc. for the use of military personnel are recognized as such organizations shall be considered as periods during which they have no domicile or residence in the enforcement area of the same Law.
（法人税法の特例）
(Exceptions to the Corporation Tax Law)
第四條　左に掲げる所得については、法人税を課さない。
Article 4.　The corporation tax shall not he imposed on the following items of income:
一　法人契約者の締結した建設等契約（合衆国において締結されたものに限る。）に係る建設、維持又は運営の事業から生ずる所得
(1)　Income derived by an incorporated contractor from the business of construction, maintenance or operation under the contract of construction, etc.(limited to the one made in the United States) made by him;
二　法人契約者が、その締結した建設等契約に係る建設、維持又は運営の事業のみの用に供するため日本国において有する資産で使用又は保存に因る減もう等に因り減価するもの（家屋を除く。）を、個人契約者又は他の法人契約者に対し、当該個人契約者又は他の法人契約者の締結した建設等契約に係る建設、維持又は運営の事業の用に供するため譲渡した場合における当該譲渡に因り生ずる所得で、合衆国軍隊の権限ある官憲により当該譲渡に因る所得である旨の証明がされたもの
(2)　Income of an incorporated contractor, arising out of the transfer of the depreciable assets (excluding houses) which are held by the incorporated contractor in Japan exclusively for the purpose of using them in the business of construction, maintenance or operation under the contract of construction, etc. made by him and which are transferred by him to an individual contractor or other incorporated contractor for the purpose of using them in the business of construction, maintenance or operation under the contract of construction, etc. made by the individual contractor or other incorporated contractor, upon a certification of an authorized officer of the United States armed forces that such income is derived from such transfer;
三　法人契約者が前條第一項第五号又は前号に規定する資産を譲渡、贈与又は遺贈に因り取得した場合における当該取得に因り生ずる所得で、合衆国軍隊の権限ある官憲により当該取得に因る所得である旨の証明がなされたもの
(3)　Income of an incorporated contractor, arising out of the transfer, donation or bequest of the assets provided for in paragraph 1 item (5) of the preceding Article or the preceding item upon a certification of an authorized officer of the United States armed forces that such income is derived from the transfer, donation or bequest.
（相続税法の特例）
(Exceptions to the Accessions Tax Law)
第五條　左に掲げる資産の価額は、相続税の課税価格に算入しない。
Article 5.　The following values of properties shall not be included in the taxable value of accessions tax:
一　合衆国軍隊の構成員、軍属又はこれらの者の家族が相続、贈与又は遺贈に因り第三條第一項第二号又は第六号に規定する資産を取得した場合における当該資産の価額
(1)　Values of properties as provided for in Article 3 paragraph 1 item (2) or item (6), which are acquired, by members of the United States armed forces, the civilian component, and their dependents owing to the succession, donation or bequest;
二　個人契約者又はその者若しくは法人契約者の被用者が相続、贈与又は遺贈に因り第三條第一項第五号又は第六号に規定する資産を取得した場合における当該資産の価額
(2)　Values of properties as provided for in Article 3 paragraph 1 item (5) or item (6), which are acquired by the individual contractor or by the employee of the individual or incorporated contractor owing to the succession, donation or bequest.
２　合衆国軍隊の構成員、軍属又はこれらの者の家族に対する相続税法の適用については、これらの者がこれらの者として日本国に滞在する期間は、これらの者が同法の施行地に住所を有していない期間とみなす。
2　For purposes of application of the Accessions Tax Law to members of United States armed forces, the civilian component, and their dependents, the periods during which such persons are in Japan solely by reason of being such persons shall be considered as periods during which they have no domicile in the enforcement area of the same Law.
（富裕税法の特例）
(Exceptions to the Net Worth Tax Law)
第六條　第三條第二項に規定する個人については、当該個人が日本国において有する同條第一項第二号、第五号又は第六号に規定する資産の価額は、富裕税の課税価格に算入しない。
Article 6.　The values of properties as provided for in Article 3 paragraph 1 item (2), item (5) or item (6), which are held in Japan by an individual as provided for in Article 3 paragraph 2 shall not be included in the taxable value of net worth tax.
２　合衆国軍隊の構成員、軍属又はこれらの者の家族に対する富裕税法の適用については、これらの者がこれらの者として日本国に滞在する期間は、これらの者が同法の施行地に住所及び居所を有していない期間とみなす。
2　For purposes of application of the Net Worth Tax Law to members of the United States armed forces, the civilian component, and their dependents, the periods during which such persons are in Japan solely by reason of being such persons shall be considered as periods during which they have no domicile or residence in the enforcement area of the same Law.
（通行税法の特例）
(Exceptions to the Travelling Tax Law)
第七條　合衆国軍隊の構成員が、合衆国軍隊の用務を遂行するため通行税法第一條に規定する汽車等の乗客となる場合において、合衆国軍隊の権限ある官憲の発給する当該用務の証明書の提示があつたときは、当該構成員については、通行税を課さない。
Article 7.　In the case where the members of the United States armed forces take, trains, etc. as provided for in Article 1 of the Travelling Tax Law for the purpose of carrying out the official business of the United States armed forces, if the certificate for the said business issued by the authorized officer of the United States armed forces is presented, the travelling tax shall not be imposed on the said members.
（印紙税法の特例）
(Exceptions to the Stamp Duty Law)
第八條　合衆国軍隊及び軍人用販売機関等が発する証書及び帳簿については、印紙税を課さない。
Article 8.　The stamp duty shall not be imposed on certificates and account-books issued by the United States armed forces and by exchange organization, etc. for use of military personnel.
（物品税法の特例）
(Exceptions to the Commodity Tax Law)
第九條　政令で定める手続により所轄税務署長の承認を受けて製造場から移出する物品税法第一條に規定する物品で左に掲げるものについては、政令で定める手続により、物品税を免除する。
Article 9.　The commodity tax shall not be imposed, through due procedure as may be designated by Cabinet Order, on the commodities as provided for in Article 1 of the Commodity Tax Law which are carried out of manufactory upon approval of the chief of the competent taxation office through. due procedure as may be designated by Cabinet Order and as enumerated in the following items:
一　合衆国軍隊又は合衆国軍隊の公認調達機関が合衆国軍隊の用に供するために購入するもの
(1)　Commodities purchased by the United States armed forces or authorized procurement agencies of the United States armed forces for use of the United States armed forces;
二　個人契約者又は法人契約者がその締結した建設等契約に係る建設、維持又は運営のみの事業の用に供するために使用又は消費する物品で合衆国軍隊の用に供されるもの及び当該事業をなすためにこれらの者が使用又は消費する物品で政令で定めるもの
(2)　Commodities to be used or consumed solely in the business of construction, maintenance or operation under the contract for construction, etc. made by individual or incorporated contractor which are to be used for the United States armed forces and those to be used or consumed by these contractor for the purpose of performing such business which may be prescribed by Cabinet Order.
２　前項の規定の適用を受けた物品で所轄税務署長の指定した期間内に同項各号に規定する用途に供されたことの証明がされないものについては、製造者から直ちにその物品税を徴収する。但し、災害その他やむを得ない事由に因り滅失したものについて、所轄税務署長の承認を受けたときは、この限りでない。
2　In respect of the commodities subject to the application of the provisions of the preceding paragraph which are not certified to have been used for the purposes as mentioned in each of the items of the same paragraph within the period designated by the chief of the competent taxation office, the commodity tax shall be collected from manufactures at once;provided, however, that the same shall not apply, if the approval of the chief of the competent taxation office is obtained, for the commodities decreased due to calamities and other inevitable causes.
（揮発油税法の特例）
(Exceptions to the Gasoline Tax Law)
第十條　政令で定める手続により所轄税務署長の承認を受けて製造場から引き取る揮発油税法第二條第一項に規定する揮発油で左に掲げるものについては、政令で定める手続により、揮発油税を免除する。
Article 10.　The gasoline tax shall not be imposed, through due procedure as may be designated by Cabinet Order, on the gasoline as provided for in Article 2 paragraph 1 of the Gasoline Tax Law which is received from manufactory upon approval of the chief of the competent taxation office through due procedure as may be designated by Cabinet Order and as enumerated in the following items:
一　合衆国軍隊又は合衆国軍隊の公認調達機関が合衆国軍隊の用に供するために購入するもの
(1)　Gasoline purchased by the United States armed forces or authorized procurement agencies of the United States armed forces for use of the United States armed forces;
二　個人契約者又は法人契約者がその締結した建設等契約に係る建設、維持又は運営のみの事業をなすために消費するもの
(2)　Gasoline to be consumed solely in the business of construction, maintenance or operation under the contract of construction, etc. made by individual or incorporated contractor.
２　前條第二項の規定は、前項の規定の適用を受けた揮発油で所轄税務署長の指定した期間内に同項各号に規定する用途に供されたことの証明がされないものについて準用する。この場合において、前條第二項中「物品税」とあるのは、「揮発油税」と読み替えるものとする。
2　The provision of paragraph 2 of the preceding Article shall apply mutatis mutandis to the gasoline subject to the application of the provision of the preceding paragraph which are not certified to have been used for the purpose as mentioned in each of the items of the same paragraph within the period designated by the chief of the competent taxation office. In this case, "commodity tax" as used in paragraph 2 of the preceding Article shall read "gasoline tax" .
（免税物品等の譲渡禁止）
(Prohibition of Transfer of Tax Exemption Commodities, Etc.)
第十一條　前二條の規定により物品税又は揮発油税の免除を受けた物品又は揮発油は、第九條第一項各号及び前條第一項各号に規定する用途以外の用途に供するために譲り渡し、又は譲り受けてはならない。但し、政令で定める手続により所轄税務署長の承認を受けた場合は、この限りでない。
Article 11.　The commodities or gasoline which are exempted from commodity tax or gasoline tax in accordance with the provisions of the preceding two Articles shall not be transferred nor received for the purposes other than these as enumerated in each of the items of Article 9 paragraph 1 and in each item of paragraph 1 of the preceding Article;provided, however, that the same shall not apply to the case where they are transferred through due procedure as may be designated by Cabinet Order upon the approval of the chief of the competent taxation office.
２　前項の規定に違反した者は、五年以下の懲役若しくは五十万円以下の罰金に処し、又はこれを併科する。
2　The person who has violated the provision of the preceding paragraph shall be punished with penal servitude not exceeding five years or with a fine not exceeding 500,000 yen, or with both.
３　第一項但書の規定による承認を受けて譲り受けた場合又は前項の場合においては、譲受人から、直ちに当該譲受に係る物品又は揮発油に対する物品税又は揮発油税を徴収する。
3　In the case where the commodities, etc. have been transferred, upon approval under the provision of the proviso to paragraph 1 or in the case under the preceding paragraph, the commodity tax on the commodities or the gasoline tax on gasoline, concerning the said receipt, shall be collected from recipient at once.
４　第二項の罪を犯した者には、刑法（明治四十年法律第四十号）第四十八條第二項、第六十三條及び第六十六條の規定は、適用しない。但し、懲役の刑に処する場合又は懲役及び罰金を併科する場合における懲役刑については、この限りでない。
4　The provision of Article 48 paragraph 2, Article 63 and Article 67 of the Penal Code (Law No.40 of 1907) shall not apply to the person who has committed the offence under the provision of paragraph 2;provided, however, that the same shall not apply to the penal servitude in the case where the penal servitude or both penal servitude and fine are to be executed.
５　法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第二項の違反行為をしたときは、その行為者を罰する外、その法人又は人に対し、同項の罰金刑を科する。
5　In case the representative of corporation, agent, employee or other worker of a corporation or an individual has committed the offence under the provision of paragraph 2 with respect to the business or the properties of the corporation or the individual, the corporation or the individual shall be punished with fine under the same paragraph in addition to the punishment of the said offender.
附　則
Supplementary Provisions:
１　この法律は、條約の効力発生の日から施行する。
1　This Law shall come into force as from the day of the coming into force of the Treaty.
２　この法律施行の際までに連合国軍から製造の注文を受けた物品税法第一條に規定する物品で、合衆国軍隊に納入するためこの法律施行の日から三月以内に製造場から移出するものについては、物品税を免除する。
2　The commodities as provided for in Article 1 of the Commodity Tax Law which are ordered to be manufactured by the United Nations armed forces by the day of enforcement of this Law and are to be carried out of manufactory for delivery to the United States armed forces within three months from the day of enforcement of this Law shall be exempted from commodity tax.
３　前項に規定する製造の注文を受けた物品の製造者は、この法律施行の際当該注文に係る物品でまだ製造場から移出されないものがあるときは、当該物品の品名、数量、単価、価額、発注者の名称及び製造場の場所を記載した書類を、この法律施行後一月以内（当該期間内に製造場から移出する当該物品がある場合には、当該移出の日まで）に所轄税務署に提出しなければならない。
3　The manufacturer of the commodities which are ordered to be manufactured as provided for in the preceding paragraph shall, if he has, at the time of the enforcement of this Law, owned any commodities relating to the said order which have not been carried out yet, file with the competent taxation office the documents stating therein the name, quantity, unit and amount of commodities concerned, title of the person who ordered and the sites of the manufactory within one month after the enforcement of this Law (by the day of carrying out, if there are any commodities concerned to be carried out of manufactory within the said period).
４　物品税法の一部を次のように改正する。
4　The Commodity Tax Law shall be partially amended as follows:
第十三條に次の二項を加える。
The following two paragraphs shall be added to Article 13:
第一項第一号ノ適用ヲ受ケタル物品ニシテ既ニ物品税ヲ課セラレタル又ハ課セラルベキモノナルトキハ第九條ノ規定ニ準ジ命令ノ定ムル所ニ依リ物品税ニ相当スル金額（物品税額判明セザルトキハ命令ヲ以テ定ムル金額）ヲ控除シ若ハ還付シ又ハ当該金額ニ相当スル金額ヲ命令ノ定ムル所ニ依リ交付ス
In case the commodities which were subject to the application of paragraph 1 item 1 are the ones on which the commodity tax was imposed or should be imposed, the amount corresponding to the commodity tax shall, according to the provision of Article 9, be deducted or refunded (the amount designated by Ordinance, if the amount of commodity tax is unknown) as may be prescribed by Ordinance or the amount corresponding to the amount concerned shall be delivered, as may be prescribed by Ordinance.
第一項第一号ノ適用ヲ受ケタル物品ヲ命令ノ定ムル手続ニ依リ購入シタル者命令ノ定ムル期間内ニ当該物品ヲ輸出セザルトキハ第二項ノ規定ニ拘ラズ直ニ購入者ヨリ其ノ物品税ヲ徴収ス但シ災害其ノ他己ムコトヲ得ザル事由ニ因リ滅失シタルモノニ付政府ノ承認ヲ受ケタルトキハ此ノ限ニ在ラズ
In case the person who purchased, through due procedure as may be designated by Ordinance, the commodities which were subject to the application of paragraph 1 item 1 has not exported such commodities within the period as may be designated by Ordinance, the commodity tax shall, notwithstanding the provision of paragraph 2, be collected from purchaser at once;provided, however, that the same shall not apply to the commodities decreased due to calamities and other inevitable causes, in case the approval of the Government is obtained.
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