{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"334CO0000000266","law_num":"昭和三十四年政令第二百六十六号","law_num_era":"Showa","law_num_year":34,"law_num_type":"CabinetOrder","law_num_num":"266","promulgation_date":"1959-07-28"},"revision_info":{"law_revision_id":"334CO0000000266_19620929_337CO0000000391","law_type":"CabinetOrder","law_title":"連合国財産の返還等に伴う損失の処理等に関する法律施行令","law_title_kana":"れんごうこくざいさんのへんかんとうにともなうそんしつのしょりとうにかんするほうりつしこうれい","abbrev":"","category":"外事","updated":"2024-07-22T00:46:56+09:00","amendment_promulgate_date":"1962-09-29","amendment_enforcement_date":"1962-09-29","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"337CO0000000391","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"昭和三十七年政令第三百九十一号","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":"CabinetOrder","Num":"266","Year":"34","PromulgateMonth":"07","PromulgateDay":"28"},"children":[{"tag":"LawNum","attr":{},"children":["昭和三十四年政令第二百六十六号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"れんごうこくざいさんのへんかんとうにともなうそんしつのしょりとうにかんするほうりつしこうれい","Abbrev":"","AbbrevKana":""},"children":["連合国財産の返還等に伴う損失の処理等に関する法律施行令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、連合国財産の返還等に伴う損失の処理等に関する法律（昭和三十四年法律第百六十五号）第四条第一項、第八条、第九条第一項及び第四項並びに第十条の規定に基き、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（返還善後処理金の請求手続）"]},{"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":["連合国財産の返還等に伴う損失の処理等に関する法律（以下「法」という。）第四条第一項に規定する返還善後処理金支払請求書（以下「支払請求書」という。）には、次に掲げる事項を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["請求者の氏名又は名称及び住所"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["請求者の受けた法第二条に規定する損失に係る財産の種類及び数量並びに当該損失を受けた時における所在地（当該財産が持分若しくは株式又は権利であるときは、当該持分に係る会社若しくは当該株式の発行会社の名称及び主たる事務所の所在地又は当該権利の目的物の所在地）その他当該損失の基因となつた事実の概要"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["支払を受けようとする返還善後処理金の額及びその算定の基礎"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他参考となる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["支払請求書には、前項第二号に規定する事実及び同項第三号に規定する返還善後処理金の算定の基礎となるべき事項に関する証拠書類その他の大蔵省令で定める書類を添附しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["支払請求書の様式は、大蔵省令で定める。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（返還善後処理金に係る所得の計算）"]},{"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":["法第九条第一項に規定する政令で定める金額は、設備費、改良費及び譲渡（譲渡以外の方法による返還を含む。）に関する経費の金額の合計額（同項の請求権者が連合国財産の返還等に関する政令（昭和二十六年政令第六号）第十九条の規定により支払を請求することができる金額その他これに準ずる金額として大蔵省令で定める金額を受領していないときは、当該金額を当該合計額に加算した金額）とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法第九条第二項の規定により租税特別措置法（昭和三十二年法律第二十六号）の適用につき同法の適用を受ける収用に伴い受ける金額とみなされる金額については、その支払を受ける者が個人であるか法人であるかに応じ、その全額を同法第三十一条第一項第一号又は第六十四条第一項第一号に規定する補償金とみなして、同法第三十三条第一項及び第三項又は第六十五条の二第一項及び第三項の規定を適用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（国債による物納の手続）"]},{"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":["法第九条第三項の規定により同項の物納（以下「物納」という。）の許可を受けようとする者は、その許可を受けようとする所得税、法人税又は再評価税ごとに、これらの納期限までに、又は納付の期日に、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["申請者の氏名又は名称及び住所"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["納付すべき所得税額、法人税額又は再評価税額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前号に掲げる税額につき法第九条第三項の規定により物納の許可を受けることができる限度額（既に物納の許可を受けた金額があるときは、当該金額を控除した金額）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["物納の許可を受けようとする税額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他参考となる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、前項に規定する申請書の提出があつた場合において、次の各号に掲げる場合に該当するときは、当該各号に掲げる税額については、同項の許可をしないものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["前項第四号に掲げる税額が同項第三号に掲げる金額をこえる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["そのこえる部分の税額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["前項第四号に掲げる税額（前号に掲げる場合に該当するときは、同号のこえる部分の税額を控除した税額）が五千円未満である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["同項第四号に掲げる税額の全額"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["前項第四号に掲げる税額（第一号に掲げる場合に該当するときは、同号のこえる部分の税額を控除した税額）に五千円未満の端数がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該端数に相当する税額（第一号に掲げる場合に該当するときは、同号のこえる部分の税額と当該端数に相当する税額との合計額）"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、第一項に規定する申請書の提出があつた場合において、当該申請に係る税額の全部又は一部について当該申請を許可したときはその許可に係る税額を附記した書面により、当該申請を却下したときは却下の理由を附記した書面により、これを当該申請書を提出した者に通知する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["物納の許可を受けた者は、遅滞なく当該許可を受けた税額に相当する価額の国債（法第九条第三項に規定する国債をいう。以下同じ。）に係る証券（当該税額の納期限又は納付の期日後に利払期の到来する利札の欠けているものを除く。）を当該許可をした税務署長に引き渡さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、物納に係る国債を収納したときは、大蔵省令で定める様式の物納財産収納済証書を納税者に交付しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長は、第一項に規定する申請書の提出があつた場合において、相当の理由があると認めるときは、当該申請に係る税額の全部又は一部につき徴収を猶予することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（物納に係る国債の収納価額等）"]},{"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":["物納の許可を受けて所得税、法人税又は再評価税を国債により納付する場合における当該国債の収納価額は、その発行価額による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["物納の許可を受けた税額に相当する所得税、法人税又は再評価税は、物納に充てる国債に係る証券の引渡の時において、納付があつたものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["物納の許可を受けた者の当該許可を受けた所得税額、法人税額又は再評価税額についての利子税額の計算については、これらの税額の納期限又は納付の期日の翌日から前項の規定により納付があつたものとされる日までの日数は、当該利子税額の計算の基礎となる日数に算入しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税務署長が物納を許可した場合における当該物納に係る国債の収納後の取扱並びに当該国債に係る記録及び報告に関し必要な事項は、大蔵省令で定める。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（権限の委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法第四条に規定する大蔵大臣の権限のうち、法第二条第一号から第三号まで若しくは第八号に規定する事由又は同条第九号に規定する事由（株券の引渡に係るものを除く。）による損失の処理又は補償に係るものは、当該損失につき法第四条第一項の請求をする者の住所地を管轄する財務局長（当該住所地がいずれの財務局の管轄区域にも属さない場合には、関東財務局長）に委任する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true","Type":"New"},"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":["この政令は、昭和三十四年十一月二日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三七年九月二九日政令第三九一号","Extract":"false","Type":"Amend"},"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":["この政令は、行政不服審査法（昭和三十七年法律第百六十号）の施行の日（昭和三十七年十月一日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["この政令による改正後の規定は、この政令の施行前にされた行政庁の処分その他この政令の施行前に生じた事項についても適用する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、この政令による改正前の規定によつて生じた効力を妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["この政令の施行前に提起された訴願、審査の請求、異議の申立てその他の不服申立て（以下「訴願等」という。）については、この政令の施行後も、なお従前の例による。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この政令の施行前にされた訴願等の裁決、決定その他の処分（以下「裁決等」という。）又はこの政令の施行前に提起された訴願等につきこの政令の施行後にされる裁決等にさらに不服がある場合の訴願等についても、同様とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項に規定する訴願等で、この政令の施行後は行政不服審査法による不服申立てをすることができることとなる処分に係るものは、この政令による改正後の規定の適用については、同法による不服申立てとみなす。"]}]}]}]}]}]}}