Law concerning the Temporary Exceptions to the Local Tax Law in Consequence of the Operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan
法令番号: 法律第119号
公布年月日: 昭和27年4月28日
法令の形式: 法律

審議経過

I hereby promulgate the Law concerning the Temporary Exceptions to the Local Tax Law in Consequence of the Operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan.
Signed:HIROHITO. Seal of the Emperor
This twenty-eighth day of the fourth month of the twenty-seventh year of Showa (April 28, 1952)
Prime Minister　YOSHIDA Shigeru
Law No.119
Law concerning the Temporary Exceptions to the Local Tax Law in Consequence of the Operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan
(Purpose of this Law)
Article 1.　The purpose of this Law shall be to establish the exceptions to the Local Tax Law (Law No.226 of 1950) for purposes of operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan.
(Definition of Terms)
Article 2.　In this Law, the definition of terms listed in the following items shall be as provided for in the respective items:
(1)　United States:-　The United States of America;
(2)　United States armed forces:-　The land, sea or air armed forces of United States disposed in and about Japan in accordance with the Security Treaty between the United States of America and Japan (referred to as "the Security Treaty" ;hereinafter the same);
(3)　Members of the United States armed forces:-　The personnel on active duty belonging to the United States armed forces;
(4)　Civilian component:-　The civilian persons of United States nationality (relating to the dual nationals, United States and Japanese, none but the person who are brought to Japan by the United States) who are in the employ of, serving with, or accompanying the United States armed forces (excluding the persons who are ordinarily resident in Japan and persons listed in item (6);
(5)　Dependents:-　Spouse, children under 21, parents of members of the United States armed forces or civilian components and children over 21 who is depending for over half of their support upon members of the United States armed forces or civilian components concerned;
(6)　Contractors:-　The persons (including corporations organized under the laws of the United States) who are ordinarily resident in the United States and their employees (none but nationality of United States), whose presence in Japan is exclusively for purposes of execution of contracts made in the United States with the United States government for the benefit of the United States armed forces, and whose status is readily identifiable with the certificates of the authorized officers of the United States;
(7)　Post Exchanges, etc.:-　Navy exchanges, post exchanges, messes, social clubs, theaters, newspapers issuing plant and other organizations authorized and regulated by the United States armed forces, which are established with United States non-appropriated fund in the facilities and areas in use by the United States armed forces for the utilization of members of such forces, the civilian component, and their dependents (referred to as "the members, etc. of the United States armed forces" ;hereinafter the same).
(Exceptions to the Local Tax Law)
Article 3.　Local bodies shall not, notwithstanding the provisions of the Local Tax Law, impose the local taxes enumerated in the right column of the following table, upon the persons enumerated in the middle column of the same table, for lands, houses, objects, income, transactions and enterprise, or business, etc. enumerated in the left column of the same table:
Enterprise or business conducted by contractors for execution of contracts made in the United States with the United States government for the benefit of the United States armed forces
Contractors
Enterprise tax and special net income tax
Enterprise or business conducted by post exchanges, etc. exclusively for the utilization of members, etc. of the United States armed forces and contractors
Post exchanges, etc.
Admission or utilization to of the places or facilities under direct management of the United States armed forces, among the places or facilities of post exchanges, etc. enumerated in Article 75 paragraphs 2 to 4 inclusive of the Local Tax Law
Visitor or utilizer
Admission tax
Amusement, eating, drinking or lodging in the places under direct management of the United States armed forces, among the places of the post exchanges, etc. as provided for by Article 113 paragraph 1 of the local Tax Law
Those who amuse themselves, eat, drink or lodge
Amusement, eating and drinking tax
Automobile, bicycle and cart held by the United States armed forces
United States armed forces
Automobile tax, bicycle tax and cart tax
Those who are the members, etc. of the United States armed forces and who have no income other than income enumerated in the following items:
(1) Income acquired due to service with the United States armed forces, or due to the employment of the United States armed forces or post exchanges, etc.
(2) In the case where the members, etc. of the United States armed forces transferred, donated or bequeathed among them the property (excluding the real property and the right existing upon the real property, and the property held for purposes of investment or conduct of other business) held in Japan due solely to their temporary presence in Japan as the members, etc. of the United States armed forces, income yielding due to the transfer, donation or bequest concerned
Contractors who have none but income received for execution of the contracts made in the United States with the United States government for the benefit of the United States armed forces
Contractors
Real property held in Japan by the United States armed forces
United States armed forces
Municipal property tax
Upon the certification of the authorized officer of the United States armed forces, depreciable assets held by a contractor exclusively for the execution of the contract made in the United States with the United States government for the benefit of the United States armed forces
Contractors
Real property held by post exchanges, etc., which is located in the facilities and areas in use by the United States armed forces
Post exchanges, etc.
Upon the certification of the United States armed forces or their authorized procurement agencies, the use of electricity and gas by the United States armed forces
United States armed forces
Electricity and gas tax
Use of electricity and gas by the members, etc. of the United States armed forces, the charges of which is to be paid by the United States
Members, etc. of the United States armed forces
Property held or used in Japan by the United States armed forces, or transfer of it
United States armed forces
Extra-legal ordinary taxes
Income of the members, etc. of the United States armed forces deriving from their service with the United States armed forces or employment by the United States armed forces or post exchanges, etc.
The members, etc. of the United States armed forces
Movable property (excluding the property held for purposes of investment or the conduct of other business, or any intangible property registered in Japan) held or used in Japan by the members, etc. of the United States armed forces due solely to their temporary presence in Japan as the members, etc. of the United States armed forces, or transfer inter se of the movable property concerned
Upon the certification of authorized officers of the United States armed forces, movable property (excluding the property held for purposes of investment or the conduct of other business, or any intangible property registered in Japan) held or used in Japan by contractors due solely to their temporary presence in Japan as contractor, or the transfer of the movable property concerned to the contractors, United States armed forces, the members, etc. of the United States armed forces or post exchanges, etc.
Contractors, United States armed forces, members, etc. of the United States armed forces, or post exchanges, etc.
The sales of merchandise and service by post exchanges, etc. rendered for the benefit of the members, etc. of the United States armed forces and contractors
Post exchanges, etc.
(Method of Collection of the Automobile Tax and Bicycle Tax, etc.)
Article 4.　Method of collection of the automobile tax for automobiles held by members, etc. of the United States armed forces, contractors or post exchanges, etc. or of the bicycle tax for bicycles held by these persons, notwithstanding the provisions of Article 151 or Article 446 of the Local Tax Law, shall be effected subject to collection by stamp, as provided for by the by-laws of local bodies.
2　With respect to the automobiles or the bicycles exclusively used by those other than the United States armed forces out of automobiles and bicycles held by the United States armed forces, notwithstanding the provision of the preceding Article, the automobile tax or the bicycle tax shall be imposed upon the users of them. However, it shall not apply to those directed for official or public use.
(Forms of Certification)
Article 5.　The form of certifications of the United States armed forces, their authorized officers or their authorized procurement agencies as provided for in the table under Article 3 shall be determined with the Local Finance Commission Regulations.
Supplementary Provision:
This Law shall come into force as from the day of the coming into force of the Security Treaty.
Prime Minister　YOSHIDA Shigeru
Minister of Finance　IKEDA Hayato