{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"414CO0000000262","law_num":"平成十四年政令第二百六十二号","law_num_era":"Heisei","law_num_year":14,"law_num_type":"CabinetOrder","law_num_num":"262","promulgation_date":"2002-07-26"},"revision_info":{"law_revision_id":"414CO0000000262_20110401_423CO0000000088","law_type":"CabinetOrder","law_title":"ポリエステル短繊維に対して課する不当廉売関税に関する政令","law_title_kana":"ぽりえすてるたんせんいにたいしてかするふとうれんばいかんぜいにかんするせいれい","abbrev":"","category":"国税","updated":"2024-07-21T14:29:19+09:00","amendment_promulgate_date":"2011-03-31","amendment_enforcement_date":"2011-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"423CO0000000088","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成二十三年政令第八十八号","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":"Heisei","Lang":"ja","LawType":"CabinetOrder","Num":"262","Year":"14","PromulgateMonth":"07","PromulgateDay":"26"},"children":[{"tag":"LawNum","attr":{},"children":["平成十四年政令第二百六十二号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ぽりえすてるたんせんいにたいしてかするふとうれんばいかんぜいにかんするせいれい","Abbrev":"","AbbrevKana":""},"children":["ポリエステル短繊維に対して課する不当廉売関税に関する政令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、関税定率法（明治四十三年法律第五十四号）第八条第一項、第三十二項及び第三十七項の規定に基づき、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（課税物件）"]},{"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":["第一号に掲げる貨物であって、第二号に掲げる国を原産地とするもの（別表第一に掲げる者により生産され、その者により本邦へ輸出されたもの及び別表第二に掲げる者により生産され、別表第一第一号に掲げる者により本邦へ輸出されたものを除く。）又は第三号に掲げる地域を原産地とするもののうち、第四号に掲げる期間内に輸入されるもの（以下「特定貨物」という。）には、関税定率法（以下「法」という。）第八条の規定及びこの政令により、不当廉売関税を課する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法の別表第五五〇三・二〇号に掲げる合成繊維の短繊維（三・八八デシテックスを超え二十二・二三デシテックス未満のもので、かつ、長さが二十五ミリメートル以上八十ミリメートル以下のものに限る。以下「ポリエステル短繊維」という。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["大韓民国"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["台湾"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この政令の施行の日から平成二十四年六月二十八日までの期間"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関税暫定措置法施行令（昭和三十五年政令第六十九号）第二十六条第一項の規定は、この政令に規定する原産地について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税率）"]},{"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":["特定貨物に課する不当廉売関税の税率は、大韓民国を原産地とするものにあっては十三・五パーセント（サムフン・カンパニー・リミテッド（ＳＡＭＨＥＵＮＧ　ＣＯ．，ＬＴＤ．）により生産され、かつ、本邦へ輸出されたものにあっては、六・〇パーセント）とし、台湾を原産地とするものにあっては十・三パーセントとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（提出書類）"]},{"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":["税関長は、ポリエステル短繊維又は保税工場若しくは総合保税地域において行われたポリエステル短繊維を原料の全部又は一部とする製造による製品である外国貨物を輸入しようとする者に対し、当該ポリエステル短繊維の原産地を証明した書類を提出させることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["大韓民国を原産地とするポリエステル短繊維又は保税工場若しくは総合保税地域において行われた同国を原産地とするポリエステル短繊維を原料の全部又は一部とする製造による製品である外国貨物を輸入しようとする者は、当該ポリエステル短繊維の生産者の作成した当該ポリエステル短繊維の生産を証する書類その他税率の適用のために必要な書類を税関長に提出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":{"Num":"1"},"children":["関税暫定措置法施行令第二十七条第四項及び第二十九条の規定は第一項の書類について、同令第二十八条の規定は前二項の書類について、それぞれ準用する。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、同令第二十七条第四項中「証明に係る物品」とあるのは「証明に係る物品の記号、番号、品名、数量及び原産地が記載されたものであり、かつ、当該物品」と、同令第二十八条中「蔵入れ申請等がされる物品については、当該蔵入れ申請等。以下この章において同じ」とあるのは「当該証明に係る物品が特例申告に係る貨物である場合にあっては特例申告とし、当該証明に係る物品について蔵入れ申請等がされる場合にあっては当該蔵入れ申請等とする」と、「原産地証明書」とあるのは「ポリエステル短繊維に対して課する不当廉売関税に関する政令第三条第一項又は第二項の書類」と、それぞれ読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関税法の適用）"]},{"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":["特定貨物に課する不当廉売関税及び一般税率（法の別表の税率及び条約に規定する税率のうちいずれか低いものをいう。）による関悦については、それぞれ別個の関税として関税法（昭和二十九年法律第六十一号）第二章の規定を適用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（還付の計算期間等）"]},{"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":["特定貨物に係る第一条の規定により課される不当廉売関税の法第八条第三十二項の規定による還付の請求は、毎年七月一日から翌年六月三十日までの期間（以下この条において「計算期間」という。）ごとに、当該計算期間内に輸入された特定貨物に係る同項に規定する要還付額に相当する額について、しなければならない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"false","Type":"New"},"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":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年三月三一日政令第一五〇号","Extract":"true","Type":"Amend"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"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":["この政令は、平成十八年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年三月三一日政令第一二〇号","Extract":"true","Type":"Amend"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"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":["この政令は、平成十九年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年六月二九日政令第一九七号","Type":"Amend"},"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":["この政令は、平成十九年七月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年三月三一日政令第八八号","Extract":"true","Type":"Amend"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"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":["この政令は、平成二十三年四月一日から施行する。"]}]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第一"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第一条関係）"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["サムヨン・シンセティクス・カンパニー・リミテッド（ＳＡＭ　ＹＯＵＮＧ　ＳＹＮＴＨＥＴＩＣＳ　ＣＯ．，ＬＴＤ．）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ソンリム・カンパニー・リミテッド（ＳＵＮＧ　ＬＩＭ　ＣＯ．，ＬＴＤ．）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["デヤン・インダストリアル・カンパニー・リミテッド（ＤＡＥ　ＹＡＮＧ　ＩＮＤＵＳＴＲＩＡＬ　ＣＯ．，ＬＴＤ．）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ヒュビス・コーポレーション（ＨＵＶＩＳ　ＣＯＲＰＯＲＡＴＩＯＮ）"]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第二"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第一条関係）"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ジャンウォン・ケミカル・ファイバー・カンパニー・リミテッド（ＪＡＮＧＷＯＮ　ＣＨＥＭＩＣＡＬ　ＦＩＢＥＲ　ＣＯ．，ＬＴＤ．）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["セファ・テキスタイル・カンパニー（ＳＡＥＨＷＡ　ＴＥＸＴＩＬＥ　ＣＯ．）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ドンサン・インダストリー・カンパニー・リミテッド（ＤＯＮＧ　ＳＡＮ　ＩＮＤＵＳＴＲＹ　ＣＯ．，ＬＴＤ．）"]}]}]}]}]}]}}