{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"328AC0000000006","law_num":"昭和二十八年法律第六号","law_num_era":"Showa","law_num_year":28,"law_num_type":"Act","law_num_num":"006","promulgation_date":"1953-02-28"},"revision_info":{"law_revision_id":"328AC0000000006_20260525_506AC0000000052","law_type":"Act","law_title":"酒税法","law_title_kana":"しゅぜいほう","abbrev":"","category":"国税","updated":"2025-07-11T19:48:54+09:00","amendment_promulgate_date":"2024-06-14","amendment_enforcement_date":"2026-05-25","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"506AC0000000052","amendment_law_title":"事業性融資の推進等に関する法律","amendment_law_title_kana":null,"amendment_law_num":"令和六年法律第五十二号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Article","attr":{"Num":"54"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七条第一項又は第八条の規定による製造免許を受けないで、酒類、酒母又はもろみを製造した者は、十年以下の拘禁刑又は百万円以下の罰金に処する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の犯罪に着手してこれを遂げない者についても、同項と同様とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の犯罪に係る酒類、酒母又はもろみに対する酒税相当額（酒母又はもろみについては、その他の醸造酒とみなして計算した金額）の三倍が百万円を超えるときは、情状により、前二項の罰金は、百万円を超え当該相当額の三倍以下とすることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項又は第二項の犯罪に係る酒類、酒母、もろみ、原料、副産物、機械、器具又は容器は、何人の所有であるかを問わず没収する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項又は第二項の行為に係る酒類については、当該酒類を製造した、又は製造に着手してこれを遂げない者から、直ちにその酒税を徴収する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、前項の規定により没収された酒類には、酒税を課さない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項又は第二項の行為に係る酒母又はもろみはその他の醸造酒とみなし、当該酒母又はもろみを製造した者から、直ちにその酒税を徴収する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第四項の規定により没収された酒母又はもろみには、酒税を課さない。"]}]}]}]}}