Liquor Tax Act
전체선택
CHAPTER I GENERAL PROVISIONS
Article 1 (Application)
Article 2 (Taxpayers)
Article 3 (Definitions)
Article 4 (Kinds of Alcoholic Beverages)
Article 5 (Specifications, etc. of Alcoholic Beverages)
Article 5-2 Deleted
CHAPTER II MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES
SECTION 1 Licensing for Manufacture and Sale of Alcoholic Beverages
Article 6 (License for Manufacture of Alcoholic Beverages)
Article 7 (Manufacture License for Malt or Wort)
Article 8 (Alcoholic Beverage Sales License)
Article 8-2 (Succession to License for Manufacture of Alcoholic Beverages, etc. following Conversion to Corporation)
Article 9 (Conditions for Licensing)
Article 10 (Restriction on Licensing)
Article 11 (Relocation of Manufactory or Sales Outlets)
Article 12 (Suspension of Manufacture or Shipment of Alcoholic Beverages)
Article 13 (Revocation of License for Alcoholic Beverages Manufacture)
Article 14 (Revocation, etc. of License for Manufacture of Malt or Wort)
Article 15 (Disposition, etc. of Suspension of Sales of Alcoholic Beverages)
Article 16 (Discontinuance of Manufacture, etc. )
Article 17 (Permission for Direct Sales Outlet Establishment)
Article 18 (Inheritance of License for Manufacture of Alcoholic Beverages, etc.)
SECTION 2 Brewing Engineer and Alcoholic Beverage Business Operators' Organization
Article 19 (Brewing Engineer)
Article 20 (Alcoholic Beverage Business Operators' Organizations)
CHAPTER III IMPOSITION AND COLLECTION OF LIQUOR TAX
SECTION 1 Tax Base and Rates of Liquor Tax
Article 21 (Tax Base)
Article 22 (Tax Rates)
SECTION 2 Collection of Liquor Tax
Article 23 (Declaration of Tax Base, etc. )
Article 24 (Decision and Rectification)
Article 25 (Payment and Collection)
Article 26 (Deadline of Payment)
Article 27 Deleted.
Article 28 (Taxation on Imported Alcoholic Beverages)
Article 29 (Cases of Presumed Shipment)
Article 30 (Liquor Tax Collection at Time of Nonprovision of Security)
SECTION 3 Exemption, Deduction and Refund of Liquor Tax
Article 31 (Exemption)
Article 32 (Tax Exemption on Spirits)
Article 33 (Shipment Without Payment of Liquor Tax)
Article 34 (Deduction and Refund of Tax for Returned Alcoholic Beverages)
Article 35 (Deduction and Refund of Tax on Alcoholic Beverages for Raw Materials)
SECTION 4 Security for Liquor Tax Payment
Article 36 (Security and Guarantee for Liquor Tax)
Article 37 (Appropriation of Security, etc. for Liquor Tax)
Article 38 (Retention of Alcoholic Beverages)
Article 39 (Mutatis Mutandis Application of Framework Act on National Taxes)
SECTION 5 Preservation of Liquor Tax
Article 40 (Order for Liquor Tax Retention)
Article 41 (Approval on Disposal or Shipment of Malt, etc. )
Article 42 (Restriction on Purchase of Alcoholic Beverages)
Article 43 (Designation of Types, etc. of Raw Materials for Manufacture of Alcoholic Beverages)
Article 44 (Tax Payment Certification Token)
Article 44-2 Deleted.
Article 45 (Restriction on Possession of Alcoholic Beverages)
Article 46 (Report on Manufacture, Sales, etc. )
Article 47 (Bookkeeping Duties)
Article 48 (Request for Business Suspension, etc. )
CHAPTER IV SUPPLEMENTARY PROVISIONS
Article 49 (Official Inspection)
Article 50 (Inspection of Machinery, etc. )
Article 51 (Inspection and Approval)
Article 52 (Tax Official's Inquisition, Inspection and Disposition)
Article 53 (Request for Submission of Samples)
Article 54 (Hearing)
Article 55 (Payment of License Fees)