<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="286" PromulgateDay="12" PromulgateMonth="5" Year="20">
  <PromulgateBody>
    <PromulgateStatement>朕戰時災害國稅減免法施行規則中改正ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和二十年五月十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>鈴木貫太郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>廣瀨豐作</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第二百八十六號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>戰時災害國稅減免法施行規則中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十條ノ六第一項中「營業稅及臨時利得稅」ノ下ニ「又ハ戰時災害ニ因ル被害者ノ納付スベキ所得稅、營業稅及臨時利得稅」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ公布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>