{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"327M50000040098","law_num":"昭和二十七年大蔵省令第九十八号","law_num_era":"Showa","law_num_year":27,"law_num_type":"MinisterialOrdinance","law_num_num":"098","promulgation_date":"1952-07-31"},"revision_info":{"law_revision_id":"327M50000040098_20010106_412M50000040069","law_type":"MinisterialOrdinance","law_title":"割増金の徴収等に関する省令","law_title_kana":"わりましきんのちょうしゅうとうにかんするしょうれい","abbrev":"","category":"商業","updated":"2024-07-23T15:35:25+09:00","amendment_promulgate_date":"2000-08-21","amendment_enforcement_date":"2001-01-06","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"412M50000040069","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成十二年大蔵省令第六十九号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Showa","Lang":"ja","LawType":"MinisterialOrdinance","Num":"098","Year":"27","PromulgateMonth":"07","PromulgateDay":"31"},"children":[{"tag":"LawNum","attr":{},"children":["昭和二十七年大蔵省令第九十八号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"わりましきんのちょうしゅうとうにかんするしょうれい","Abbrev":"","AbbrevKana":""},"children":["割増金の徴収等に関する省令"]},{"tag":"EnactStatement","attr":{},"children":["物価統制令施行令（昭和二十七年政令第三百十九号）第八条及び第十二条の規定に基き、割増金の徴収等に関する省令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（割増額に相当する収入の報告）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["物価統制令施行令（昭和二十七年政令第三百十九号）第七条の規定により主務大臣が指定する価格等に対する給付をなすことを業とする者で主務大臣が指定したもの（以下「指定者」という。）は、当該価格等について附すべき割増額に相当する収入に関し、財務大臣が別に指示するところにより、その者の主たる事務所の所在地の所轄税務署長に報告しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（割増金の徴収）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、前条の報告があつたときは、これに基き、割増額に相当する金額のうち国庫に納付させるべき金額を決定し、当該指定者に対し、納入告知書を発しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（割増金の軽減免除）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、特別の事由があると認めるときは、前条の国庫に納付させるべき金額を軽減し、又は免除することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（割増金の調査決定）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、第一条の報告がないとき、又はその報告があつた場合においてその内容に疑があると認めるときは、その調査によつて第二条の国庫に納付させるべき金額を決定することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、昭和二十七年八月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年八月二一日大蔵省令第六九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、平成十三年一月六日から施行する。"]}]}]}]}]}]}}