OFFICIAL GAZETTE

I hereby promulgate the Law for Partial Amendments
to the Commodity Tax Law.
Signed: HIROHITQ, Seal of the Emperor
Thjs thirty-first day of the third month of
the twenty-sixth year of Showa (March 31, 1951)
Prime Minister
YOSHIDA Shigeru
Law No. 77
Law for Partial Amendments to the Commodity
Tax Law
The Commodity Tax Law (Law No. 40 of 1940)
shall be partially amended as follows:
Article 1 paragraph 1 Class II item 3 shall be
amended as follows:
3. Saccharine, dulcin and artificial solid
sweetening stuffs for seasoning made therefrom.
Article 2 paragraph 1 Class IT item 3 shall be
amended as follows:
3. Saccharine, dulcin and artificial Solid
sweetening stuffs for seasoning made therefrom:
(a) Saccharine and dulcin.,..1,000 yen
per 1 kilogram.
(b) Artificial solid sweetening stuffs for
seasoning made from saccharine or dulcin
..,.1,000 yen per 1 kilogram of saccharine
or dulcin used as material.
In Article 3 paragraph 3, "and computation of
sticks of matches" shall be amended as "and computation
of sticks of matches and of quantity of
saccharine or dulcin used as material of the artificial
solid sweetening stuffs for seasoning made
from saccharine or dulcin".
In Article 4, "as for the artificial solid sweetening
stuffs for seasoning made from saccharine or
dulcin, the quantity of saccharine or dulcin used
for the artificial solid sweetening stuffs for seasoning
concerned which were carried out of the
manufactory, and" shall be added next to "as for
the soft drinks other than bottled under Class
II item 4, the quantity of carbonic-acid gas used
for the soft drinks which are carried out of the
manufactory".
In Article 8 paragraph 1, "as for the artificial
solid sweetening stuffs 'for seasoning made from
saccharine or dulcin, the quantity of saccharine
or dulcin used for the artificial solid sweetening
stuffs for seasoning concerned, and" shall be added
next to "as for the soft drinks other than
bottled under Class II item 4, the quantity of
carbonic-acid gas used for the manufacture thereof".
In Article 16-(2), ", to paste the commodity
tax certificate with respect to the commodities
under Classes I and II (excluding commodities
deemed to have been carried out in accordance
with the provisions of Article 7 paragraph 1 item
T or 2 and commodities carried out in accordance
with the provisions of Article 11 paragraph 1,
Article 12 paragraph 1 or Article 13 paragraph
1) or certificate with such indication as it is a
commodity to be imposed the commodity tax in
place of the commodity tax certificate (this certificate
be referred to as "commodity tax indication
certificate"; hereinafter the same) and" shall
be added next to "to issue the receipt note", and
the following four paragraphs shall be added to
the same Article:
"'*"A person who was ordered to paste the commodity
tax certificate or commodity tax indication
certificate in accordance with the provision
of the preceding paragraph shall record the
kind and number of the commodity tax certificates
or commodity tax indication certificates
pasted every month in the return under the
provision of Article 8 paragraph 1, and report
them to the tax authority.
The government shall prepare the commodity
tax certificate under the provision of paragraph
1 and deliver it to the manufacturer of commodities
under Class I or II in accordance with
the provisions of Order.
When a manufacturer of commodities under
Class I or Class II intends to get the indication
under paragraph 1 to be shown in commodity
tax indication certificate under the same
paragraph, he shall submit papers with trade
mark or other signs or drawings to be pasted
on the commodities under Class I or II manufactured
by him and shall get the indication
under the same paragraph on such papers.
The forms of the commodity tax certificate,
and of indication under the provision of paragraph
1 shall be determined by the Minister
of Finance.
The following one Article shall be added next
to the same Article:
Article 16-(3). The manufacturer or seller of
the commodities under Class I or II may not
transfer or obtain by transfer the commodity
tax certificate or commodity tax indication certificate
under the provision of Article 16-(2)
paragraph 1 (excluding the one pasted on the
commodities under Class I or II) ; provided that
this shall not apply to the certificate not yet
pasted, if he has got the approval of the Government.
The manufacturer of commodities under Class
I or Class II shall not use the commodity tax
certificate or commodity tax indication certificate
pasted on the commodities under Class I
or Class II in accordance with the provision of
Article 16-(2) paragraph 2 for the purpose of
pasting it on the commodities other than those
concerned under Class I or Class II in accordance
with the provision of the same paragraph.
The seller of commodities under Class I or
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