OFFICIAL GAZETTE

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Class II shall not break wilfully the commodity
tax certificate or commodity tax indication
certificate pasted on the commodities under
Class I or II which he possesses for the purpose
of selling.
In Article 18 paragraph 2, "(as for object of
art and curios, that retailed)" shall be added next
to "the commodities relating to the offence under
the preceding paragraph".
In Article 19 item 1, "or paragraph 2" shall
be amended as "or paragraph 2 or Article 16-(2)
paragraph 2"; and in item 2 of the same Article,
"Article 16-(2)" shall be amended as "Article 16-
(2) paragraph 1"; and the following one item
shall be added to the same Article:
3. A person who has violated the provision of
Article 16-(3) paragraph 1 or 2
Article 20 item 3 shall be made item 4 of the
same Article; and the following one item shall
be added next to item (2) of the same Article:
3. A person who has violated the provisions
of Article 16-(3) paragraph 3. *
In Article 22-(2), "and Article 20 to the preceding
Article inclusive" shall be amended as
", Article 20 and the preceding Article".
Supplementary Provisions :
1 This Law shall come into force as from April
1, 1951.
2 In case a manufacturer has filed the return
under paragraph 3 with respect to such artificial
solid sweetening stuffs for seasoning made
from saccharine or dulcin on which the commodity
tax had already been imposed before
the enforcement of this Law as was held by
the manufacturer at the time of the enforcement
of this Law, the saccharine or dulcin used
as material shall be deemed to have been carried
back to the manufactory at the date of
enforcement of this Law.
3 A person who holds in his manufactory the
artificial solid sweetening stuffs for seasoning
prescribed in the preceding paragraph 2 at the
time of enforcement of this Law, shall report
the material, quantity and storage place of the
commodities to the taxation office having jurisdiction
over the manufactory within a month
from the enforcement of this Law (or before
the commodities are carried out, if they are
carried out of the manufactory within a month
from the enforcement of this Law).
4 A person who has, since before the enforcement
of this Law, been manufacturing and will
continue to manufacture the artificial solid
sweetening stuffs for seasoning made from
saccharine or dulcin shall report to that effect
to the competent taxation office within a month
after the enforcement of this Law,
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5 The report under the preceding paragraph shall
be made by filing the return stating therein
his address, name or title, name of commodities
manufactured and his manufactory with the
competent taxation office.
6 A person who has made the report under the
provision of paragraph 4 shall be deemed to
have filed the return under the provisions of
Article 15 of the Commodity Tax-Law on the
day of enforcement of this Law.
7 A person who has not made the report under
the provisions of paragraph 4 shall be deemed
not to have filed the return under the provisions
of Article 15 of the Commodity Tax Law.
8 The Anti-Imitation Stamps Law (Law No. 189
of 1947) shall be partially amended as follows:
In Article 1, "or commodity tax certificate
under the provisions of Article 16-(2) of the
Commodity Tax Law" shall be added next to
"stamps", "or indication under the provision of
Article 16-(2) of the Commodity Tax Law"
shall be added next to "seals", "thereto" shall
be amended as "to these seals, stamps and indications",
and "or indication" shall be added
next to "seal impressions".
Minister of Finance
IKEDA Hayato
Prime Minister
YOSHIDA Shigeru
I hereby promulgate the Law for Partial Amendments
to the National Tax Collection Law.
Signed: HIROHITO, 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
Law No. 78
Law for Partial Amendments to the National
Tax Collection Law
The National Tax Collection Law (Law No. 21
of 1897) shall be partially amended as follows:
In Article 2 paragraph ,1, ", demand charges
for taxpayment and disposal charges of delinquency"
shall be amended as "and disposal
charges of delinquency" and "hereinafter the
same in this Article" shall be deleted, and in
paragraph 2 of the same Article, ", demand
charges for taxpayment and disposal charges of
delinquency" and "the collecting sum of the local
public body" shall be respectively amended as
"and disposal charges of delinquency" and "other
national taxes, disposal charges of delinquency
and collecting sum by the local public body";
paragraph 3 of the same Article shall be deleted,
and in paragraph 4 of the same Article, ", demand
charges for taxpayment and disposal charges
of delinquency" and "shall not be collected in preference
to the collecting sum of the local public