OFFICIAL GAZETTE

1 hereby promulgate the Cabinet Order for Partial
Amendments to the Commodity Tax Law Enforcement
Regulations.
Signed: HIROIIITO, Seal of the Emperor
This thirty-first day of the third month of
the twenty-sixth year of Showa (March 31, 1951)
Prime Minister
YOSHIDA Shigeru
Cabinet Order No. 72
Cabinet Order for Partial Amendments
to the Commodity Tax Law Enforcement
Regulations
In accordance with the Commodity Tax Law
(Law No. 40 of 1940), and for the purpose of
enforcing the same Law, the Cabinet establishes
this Cabinet Order.
The Commodity Tax Law Enforcement Regulations
(Imperial Ordinance No. 150 of 1940) shall
be partially amended as follows:
In Article 1 paragraph 1 and Article 4 paragraph
1, "Article 1 of the Commodity Tax Law"
shall be amended as "Article 1 paragraph 1 of
the Commodity Tax Law".
The following one Article shall, be added next
to Article 13:
Anicle 13-(2). The quantity of saccharine or
dulcin used for the artificial solid sweetening
stuffs for seasoning made from saccharine or
dulcin shall be computed on the basis of the
quantity of saccharine or dulcin which is contained
in the artificial solid sweetening stuffs
for seasoning concerned.
In Article 22-(2) item 1, "(excluding objects
of art and curios)" shall be amended as "(excluding
objects of art and curios, but including
those as provided for in the Annexed Table as
non-taxable for ;the commodity tax purposes according
to the prices and forms)", "Annexed
Table" as "the same Table"; in item 2 of the
same Article, "saccharine and dulcin" shall be
amended as "malt sugar, saccharine and dulcin
or artificial sweetening stuffs made from saccharine
and dulcin".
In Article 26 item 3, "(including those as proá"
vided for in the Annexed Table as non-taxable
for the commodity tax purpose according to the
prices and forms)" shall be added next to "Class
II"; in item 4 b) of the same Article, "tanbourine,
castanet, trianble" shall be amended a "and tanbourine";
in item 5 of the same Articte "vacuum
bulb" shall be deleted; and the following two items
^hall be added next to the same item:
5-(2) Parts of radio receiver, vacuum bulb
for receiver, loudspeaker as enumerated in
Annexed Table which are used for communication
or electric instruments; excluding those
as enumerated in Article 12 paragraph 1 item
1 of the Commodity Tax Law;
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5-(3) Papers used for electric insulator as
enumerated in the Annexed Table.
Article 37-(4) shall be made Article 37~(10);
Article 37-(5) shall be made Article 37-(11) ; and
the following six Articles shall be added next to
Article 37-(3) :
Article 37-(4). The Director of Tax Administration
Agency, chief of tax administration bureau
or chief of taxation office may, if he deems
it necessary, order the manufacturer of such
commodities under Class I or II as designated
by the Minister of Finance to paste the commodity
tax certificate or commodity tax indication
certificate under the provision of Article
16-(2) paragraph 1 of the Commodity Tax Law
(hereinafter referred to as "commodity tax certificate,
etc.") on the commodities under Class
I or II carried out by him (excluding commodities
which are deemed to have been carried out
in, accordance with the provision of Article 7
paragraph 1 item 1 or 2 of the Commodity Tax
Law and excluding commodities which are carried
out in accordance with the provision of
Article 11 paragraph 1, Article 12 paragraph
1 or Article 13 paragraph 1 of the same Law).
Article 37-(5). The commodity tax certificate
shall be delivered to the manufacturer of commodities
under Class I or II by the chief of
taxation office having jurisdiction over the location
of his manufactory.
Article 37(6). When the manufacturer of commodities
under Class I or II intends to get the
indication under the provision of Article 16-(2)
paragraph 1 of the Commodity Tax Law in accordance
with the provision of paragraph 4 of
the same Article, he shall apply for the effect
to the chief of taxation office having jurisdiction
over the location of his manufactory and
get the indication under the same paragraph.
Article 37-(7). A person who was ordered to
paste the commodity tax certificate, etc. in accordance
with the provision of Article 37-(4)
shall, under the instruction by the chief of competent
taxation office, paste the commodity tax
certificate delivered in accordance with the pro^
vision of Article 37-(5) or the commodity tax
indication certificate under the provision of Article
16-(2) paragraph 1 which he got in accordance
with the provision of the preceding1
Article on the commodities under Class I or II
which he manufactured, receptacles or packing
thereof.
Article 37-(8). A person who was ordered to
paste the commodity tax certificate, etc. in accordance
with the provision of Article 37-(4)
shall record in the number of certificates he
received or he pasted and the day when he
received or pasted according to the varying
kind of the certificates.