法令番号: 法律第14号
公布年月日: 昭和21年8月30日
法令の形式: 法律

審議経過

I hereby give My Sanction to the Law concerning the partial amendment to the Income Tax Law, approved by the Imperial Diet and cause the same to be promulgated.
Signed:HIROHITO, Seal of the Emperor
This twenty-ninth day of the eighth month of the twenty-first year of Showa (August 29, 1946).
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister for Home Affairs　OMURA Seiichi
Minister of Agriculture and Forestry　WADA Hiroo
Minister of Commerce and Industry　HOSHIJIMA Niro
Minister of Welfare　KAWAI Yoshinari
Minister of Transportation　HIRATSUKA Tsunejiro
Minister of Finance　ISHIBASHI Tanzan
Law No.14
Article 1.　The Income Tax Law shall be partially revised as follows:
The following paragraph shall be added to Article 5:
If an individual whose business is manufacturing, mining, or collecting the staple goods as mentioned in the preceding paragraph, extends his business equipment, he will be free from taxation on income as obtained by the extended equipments of the above-mentioned business for the year of the extension and three successive years according to the provisions of Imperial Ordinance.
The following number shall be added to Paragraph 1 of Article 10:
8.　Income from transfer.
Income due to transfer of immovables right to immovable property, ships (involving the one under building) and right or equipment of mine or placer, except the income belonging to Business Income Class A.
Number 1 of Article 11 shall be revised as follows:
1.　shall be added.
In number 3 of Paragraph 1 of Article 12 "the amount of incomes from March 1 of the preceding year, up to the end of February of the present year in the case of dividends of the profit or interest, or distribution of surplus funds received from juridical persons" shall be deleted and the following number shall be added to the same paragraph:
11.　The income due to transfer:total receipts amount during the preceding year due to the transfer of immovables, right to immovable property, ship (involving the one under building) and right or equipment of mine or placer, minus the price of acquisition, cost of equipment and improvement, and expenses regarding the transfer as prescribed by Imperial Ordinance.
In Paragraph 2 of the same article, "and Extraordinary Excess Profits Tax" shall be deleted and Paragraphs 3 and 4 of the same article shall be deleted. Paragraph 8 of the same article shall be revised as follows:
As to the acquisition of immovables, right to immovable property, ship (involving the one under building), right or equipment of mine or placer as made before the date as prescribed by Ordinance, the amount prescribed by Ordinance plus 5% thereof shall be decided as the price of acquisition as referred to in Number 11 of Paragraph 1, and only the costs of equipment and improvement on and after the date shall be decided as the expenses of the same number.
As to the application of the provisions Number 11 of Paragraph 1 and preceding paragraph, of acquisition by inheritance, donation or bequest, the inheritor, donee or bequeathee shall be deemed as holding the property continuously ever since, and when the inheritence occurred after the transfer, transfer done by inheritee is deemed as done by the inheritor.
Necessary matters in respect to the calculation of income from transfer shall be prescribed by Imperial Ordinance except those which are prescribed in Paragraph 1 and preceding two paragraphs.
Article 20-3.　As to the income from transfer, 5,000 yen will be deducted therefrom.
Paragraph 1 of Article 21 shall be revised as follows:
Classified income tax shall be imposed according to the following rates:
No.1.　Income from immovables.　30%
No.2.　Income from dividend and interest.　30%
No.3.　Business Income.
A and B　25%
C　20%
No.4.　Earned Incomes.　20%
No.5.　Income from forests.
Income amounts shall be classified as follows and each tax rate shall be applied respectively:
6,000 yen or less　20%
exceeding 6,000 ,,　25%
,, 10,000 ,,　30%
,, 20,000 ,,　40%
,, 40,000 ,,　55%
,, 100,000 ,,　70%
No.6.　Retirement Income.
Income amounts shall be classified according to every payer and each tax rate shall be applied as follows:
30,000 yen or less　20%
exceeding 30,000 ,,　35%
,, 100,000 ,,　50%
,, 300,000 ,,　65%
No.7.　Income from long term transaction.
Income amounts shall be classified as follows and each tax rates shall be applied thereon:
10,000 yen or less　10%
exceeding 10,000 ,,　20%
,, 50,000 ,,　40%
No.8.　Income from transfer.
Income amounts shall be classified as follows and each tax rates shall be applied thereon:
100,000 yen or less　30%
exceeding 100,000 ,,　50%
,, 300,000 ,,　70%
In Paragraph 2 of the same article "23% is 21%" shall be revised as "30% is 25%" ;Paragraphs 3 to 5 of the same article shall be deleted;in Paragraph 6 of the same article, "21% is 18%" shall be revised as "25% is 20%" ;in Paragraph 7 of the same article "Paragraph 1, Paragraph 2 or preceding paragraph" shall be revised as "preceding three paragraphs."
Paragraph 1 of Article 22 shall be revised as follows:
Classified tax on income from dividend and interest Class A of an individual who does not correspond to the provisions of Article 1 and of a corporation which does not have its head office or principal place of business within the area where the present law is in force, shall be imposed, in spite of the preceding article, by rate of 40%.
In Paragraph 2 of the same arcicle "35%" shall be revised as "30%."
In Number 1 of Article 29 "Number 1" shall be revised as "Number 2," and Number 4 of the same article shall be deleted.
Numbers 2 and 3 of Paragraph 1 of Article 30 shall be revised as follows:
2.　As to the interest on public bond, corporation debenture and deposit, and to the profit of joint-operation-trust, receipts amount during the preceding year (in respect to interest on uninscribed public bond and corporation debenture, the amount of payment received).
3.　Shall be deleted.
Number 5 of the same paragraph shall be revised as follows:
5.　In case of dividend of profit or interest, or distribution of surplus fund received from a juridical person, the amount of income during the preceding year (in respect to the dividend of uninscribed shares, the amount of payment received) minus the interest on debt incurred in order to obtain the principal, but in respect to the dividend of profit or distribution of surplus fund by virtue of the provisions of Article 8, and to the dividend of profit or distribution of surplus fund paid from the reserved fund of a juridical person (the reserved fund prescribed by Article 9 of Corporation Tax Law and Article 9-2 of Special Corporation Tax Law) which has been appropriated to the fund for payment of shares, and for amount of investment, amount of income during the preceding year minus 40% thereof.
In Paragraph 2 of the same article "and Extraordinary Excess Profits Tax" shall be deleted;Paragraphs 3 and 4 of the same article shall be deleted;in Paragraph 5 "Numbers 1 to 3" shall be revised as "Numbers 1, 2, 4 and 5" ;and Paragraph 7 shall be deleted.
Article 33.　Total income amount shall be classified and the Surtax shall be imposed thereon by each tax rates as follows:
Amount exceeding 10,000 yen　35%
,, ,, 15,000 ,,　40%
,, ,, 20,000 ,,　45%
,, ,, 30,000 ,,　50%
,, ,, 50,000 ,,　55%
,, ,, 100,000 ,,　60%
,, ,, 200,000 ,,　64%
,, ,, 300,000 ,,　67%
In case of the preceding paragraph, income amounts of head and members of a family who are living together shall be totalled, and the amount of money calculated by applying the tax rates thereon shall be divided in proportion to each income amount that each tax amounts shall be counted;income amounts of 2 or more members of a family who are living together apart from their head, are the same as above.
In Paragraph 1 of Article 34, "or retirement income class B" shall be revised as "retirement income class B or income from transfer" ;the proviso shall be deleted;Paragraph 2 of the same article shall be deleted;and in Paragraph 3 of the same article "Paragraph 1" shall be rivised as "preceding paragraph."
In Paragraph 1 of Article 36, "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
In Number 1 of Paragraph 2 of Article 69, "higher officials" shall be revised as "1st or 2nd class officials belonging to."
In Paragraph 2 of Article 72 "18%" shall be revised as "20%."
In Paragraph 1 of Article 73 "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
Article 76-2 shall be deleted.
In Paragraph 1 of Article 84 "and retirement income class B" shall be revised as "retirement income class B and income from transfer."
In Paragraph 1 of Article 106 "30%" shall be revised as "45%."
Article 2.　Corporation Tax Law shall be partially revised as follows:
Article 3　Corporation tax shall be imposed in respect to the following incomes and capital in accordance with the provisions of the preceding article:
1.　Normal income as accrued during each accounting period.
2.　Excess income as accured during each accounting period.
3.　Income in liquidation.
4.　Capital as used during each accounting period.
In Paragraph 1 of Article 4 "income" shall be revised as "normal income" ;in Paragraph 2 "and extraordinary excess profit" shall be deleted; "income" shall be revised as "normal income" ;in Paragraph 3 "3 years" shall be revised as "one year" ; "income" shall be revised as "normal income" in Paragraph 5 "income" shall be revised as "normal income."
In Paragraph 2 of Article 5 "income" shall be revised as "normal income."
Article 5-2.　When the normal income of a corporation as accrued during each accounting period, exceeds the amount calculated by multiplying the capital amount of that period by 8%, the exceeding amount is decided as excess income of the period.
The capital as mentioned in the preceding paragraph is the calculated one according to the provisions of Article 7.
In Paragraph 1 of Article 7 "the amount which is deducted by the amount of carry-forward loss at the end of each month" shall be deleted.
In Paragraph 1 of Article 9 "income" shall be revised as "normal income," in Paragraph 2 "and extraordinary excess tax" shall be deleted.
In Article 12, "on income" shall be revised as "on the normal income as accrued during each accounting period" and the following paragraph shall be added to the same article:
If a corporation which is engaged in manufacturing, mining, or collecting the staple goods as mentioned in the preceding paragraph, extends the business equipments, it shall be, as prescribed by Ordinance, free from corporation tax on normal income as accrued by the extended equipments for an accounting period of the extension and successive accounting periods ending within three years from the first day of the next period.
Articles 13 and 14　shall be deleted.
Paragraph 1 of Article 16 shall be revised as follows:
Corporation tax shall be imposed according to the following tax rates:
1.　Normal income as accrued during each accounting period.
A corporation whose head office or principal place of business is within the area where the present law is　in force-35% of income amount.
A corporation whose head office or principal place of business is not within the area where the present law is　in force-45% of income amount.
2.　Excess income as accrued during each accounting period. Excess income amounts shall be classified as follows and each tax rate shall be applied thereon:
Excess income amounts shall be classified as follows and each tax rate shall be applied thereon:Excess income amount
exceeding 8% of the capital　30%
,, 15% ,,　40%
,, 25% ,,　50%
As to the corporation which employs the capital of 100,000 yen or less per annum, 10% deducted (e. g. in case of 30%, 20% etc.) tax rates shall be applied thereon.
3.　Income from liquidation.
Income amounts from liquidation shall be classified as follows and each tax rates shall be applied thereon:
Amount constituted of reserve fund or of amount exempted from corporation tax　35%
Other amount　50%
4.　Capital as used during each accounting period　0.3% of the amount of capital.
In Paragraph 2 of the same article "income of the accounting period" shall be revised as "normal income and excess income of the accounting period" ;in Paragraph 5 "10 yen per annum" shall be revised as "10 yen," in Paragraph 6 "income amount" shall be revised as "normal income amount" ;and "income of the accounting period" as "normal income amount and excess income amount of the accounting period."
In Paragraph 1 of Article 17 "income" shall be revised as "normal income," "45%" as "50%," "500,000 yen" as "300,000 yen," "74%" as "67%," and Paragraph 2 of the same article shall be revised as follows:
The amount of normal income during each accounting period or amount of reserves which has been reserved out of the amount of normal income shall be the amount of normal income or reserves out of it, minus the amount of corporation tax imposable in respect to normal income, excess income and the capital of the period (excluding the amount of tax which is to be added by virtue of the provisions of the preceding paragraph).
In Article 27, "income of each accounting period" shall be revised as "normal and excess income of each accounting period."
Article 3.　Special Corporation Tax Law shall be partially revised as follows:
In Paragraph 4 of Article 4, "3 years" shall be revised as "one year."
In Article 9, "22%" shall be revised as "25%," "26%" as "35%," and "42%" as "50%."
Paragraph 3 of supplementary provisions shall be deleted.
Article 4.　Business Tax Law shall be partially revised as follows:
In Paragraph 2 of Article 4 "extraordinary excess profits tax and" shall be deleted, in Paragraph 3 "3 years" shall be revised as "one year."
In Paragraph 6 of Article 7 "and extraordinary excess profits tax" shall be deleted.
Article 9　shall be deleted.
In Paragraph 2 of Article 10 "and extraordinary excess profits tax" shall be deleted;Paragraphs 3 and 4 shall be deleted.
The following paragraph shall be added to Article 12:
If a person whose business is manufacturing, mining or collecting the staple goods as mentioned in the preceding paragraph extends his business equipments, he shall be, as prescribed by Ordinance, free from business tax or net profits as accrued by the extended equipments of the above-mentioned business for the year of the extension and three successive years (in case of a corporation, for an accounting period of the extension and successive accounting periods ending within three years from the first day of the next period).
In Article 14, "2%" shall be revised as "2.5%."
Article 5.　Land Tax Law shall be partially revised as follows:
In Paragraph 1 of Article 9, "first" and "1938" shall be revised as "second" and "1949."
In Article 10, "3%" shall be revised as "4%."
Article 6.　House Tax Law shall be partially revised as follows:
In Article 7, "2.5%" shall be revised as
Article 7.　Inheritance Tax Law shall be partially revised as follows:
In Paragraph 1 of Article 5-2, "50,000 yen" shall be revised as "100,000 yen," "1,500 yen" as "3,000 yen," and in Paragraph 2 of the same article "30,000 yen" shall be revised as "50,000 yen" "1,500 yen" as "3,000 yen."
In Article 6, "5,000 yen" shall be revised as "20,000 yen," and "1,000 yen" as "3,000 yen."
Article 7　shall be deleted.
In Paragraph 1 of Article 8.
Amount under 10,000 yen
1.3%
2%
2.6%
,, over 10,000 ,,
2%
2.6%
4%
,, ,, 20,000 ,,
2.7%
4%
5.5%
shall be revised as
Amount under 20,000 yen
1.5%
2.5%
3.5%
,, over 20,000 ,,
2.5%
3.5%
5.5%
Amount over 1,000,000 ,,
36.5%
41.5%
50%
,, ,, 2,000,000 ,,
39.5%
44.5%
53.5%
,, ,, 3,000,000 ,,
42%
47%
56%
,, ,, 5,000,000 ,,
44%
49%
58%
shall be revised as
Amount over 1,000,000 yen
37%
42%
50%
,, ,, 2,000,000 ,,
40.5%
46%
53%
,, ,, 3,000,000 ,,
44%
49.5%
56%
,, ,, 5,000,000 ,,
47.5%
53%
59%
,, ,, 10,000,000 ,,
51%
56.5%
62%
,, ,, 20,000,000 ,,
55%
60%
65%
Amount over 2,000,000 yen
58%
62%
65%
,, ,, 3,000,000 ,,
60%
64%
67%
shall be revised as
Amount over 2,000,000 yen
58%
63%
66%
,, ,, 3,000,000 ,,
62%
67%
71%
,, ,, 5,000,000 ,,
66%
71%
76%
,, ,, 10,000,000 ,,
70%
75%
80%
Article 9-2,　In case of preceding two articles when the amount of tax whichi s calculated by applying the tax rate of Paragraph 1 of Article 8, exceeds the tax amount minus 20,000 as to the inheritance of a household or minus 3,000 yen as to the inheritance of property, the calculated amount minus the exceeding amount shall be decided as the tax amount.
In Paragraph 1 of Article 17, "300 yen" shall be revised as "1,000 yen."
In Article 23, "1,000 yen" shall be revised as "3,000 yen" and "(including the donation during the residence in Korea, Formosa and Saghalien)" shall be deleted.
Articles 27 to 30 shall be deleted.
Article 8.　Mining Tax Law shall be partially revised as follows:
In Article 2, "30 sen" shall be revised as "1 yen," "60 sen" as "2 yen."
Article 9.　Securities Transfer Tax Law shall be partially revised as follows:
In Article 2 "corporation debenture, debenture as issued by the central cash-office of industrial association or commercial and industrial association, and share certificate" shall be revised as corporation debenture (including the debenture as issued by a corporation-not company-created underspecial law or ordinance) and share certificate (including the security of invenstment as issued by acorporation-not a company-created under special law or ordinance).
In Article 3 "(including the right to the debenture issued by a corporation-not a company-created under special law or ordinance)" shall be added to "registered corporation debenture," and "(including the investors to a corporation-not a company-created under special law or ordinance, with the exception of investors by means of issued security)" shall be added to "members of a company."
Article 5.　Securities Transfer Tax shall be paid according to the following classification:
Class 1.　As to the transfer due to the transaction in which an authorized broker is a buyer,　0.05% of obtaining price.
Class 2.　As to the transfer other than class 1.
A.　Transfer by spot transaction in a bourse.　
B.　Others.　
Article 7.　If the amount of Securities Transfer Tax is less than 10 sen in total, it shall be 10 sen. Odds less than 10 shall be curtailed.
In number 1 of Article 10 "Article 13-15" shall be revised as "Article 111," number 9 shall be revised as follows:
Number 9.　Transfer of securities prescribed by Ordinance other than the transfers corresponding to each preceding number.
In Article 11, "(involving the debenture issued by a corporation-not a company-created under special law or ordinance)" shall be added to "corporation debenture."
In Paragraph 1 of Article 20, "3 yen" shall be revised as "10 yen."
In Article 23, "1 yen" shall be revised as "5 yen."
Article 10.　Registration Tax Law shall be partially revised as follows:
In Paragraph 1 of Article 2, revisions shall be made as follows: "0.5%" as "0.6%," 5% "as" 6%, "3%" as "3.5%," "4%" as "5%," "0.15%" as "0.2%," "0.3%" as "0.4%," "0.9%" as "1.1%," "1.3%" as "3.5%," "2%" as "2.5%, and" 2.6% "as" 3.2%, "2.5%" as "3.5%,," "0.55%" as "0.65%," "0.4%" as "0.5%" "0.2%" as "0.3%," and "0.1%" as "0.15," "1 yen" as "3 yen," "50 sen" as "2 yen," and "5 yen" as "20 yen."
The following paragraph shall be added to the same article:
In case of preceding paragraph, the amount of tax less than 2 yen per each immovable property shall be 2 yen.
In Article 2-2, "0.1%" shall be revised as "0.15%."
In Paragraph 1 of Article 3, revisions shall be made as follows: "0.3%" as "0.4%," "0.45%" as "0.55%," "0.23%" as "0.28%," "0.1%" as "0.15%," "0.55%" as "0.65%," "0.4%" as "0.5%," "1 yen" as "3 yen," "40 sen" as "2 yen," and "20 sen" as "1 yen."
In Article 3-2, "5%" shall be revised as "6%," "3%" as "3.5%," and "4.5%" as "5.5%."
In Article 3-3, and 3-4, "0.1%" shall be revised as "0.15," % and "5 yen" as "15 yen."
In Article 3-5 revisions shall be made as follows: "0.2%" as "0.3%," "20 sen" as "50 sen," "10 sen" as "20 sen," "5 sen" as "10 sen" and "1 yen" as "2 yen."
In Number 1 of Paragraph 1 of Article 4, "50 sen" shall be revised as "1 yen 50 sen," in Number 2 of the same paragraph, "10 sen" as "30 sen," in Number 3 of the same article "5 sen" as "20 sen," and in Number 4 of the same paragraph, "10 sen" as "1 yen."
In Article 4-2, revisions shall be made as follows: In Paragraph 1, "0.1%" as "0.15%." "20 yen" as "50 yen" and in Paragraph 2, "5 yen" as "15 yen."
In Article 5 and 5-2, revisions shall be made as follows: "0.2%" as "0.3%," "20 yen" as "50 yen" and "5 yen" as "15 yen."
In the proviso of Paragraph 1 of Article 6 "Number 8-2" shall be added to "Number 6" and "tax amount less than 50 yen is 50 yen" shall be revised as "tax amount less than 100 yen is 100 yen," In Numbers 1 to 14 (bis) 5, revisions shall be made as follows: "0.6%" as "0.7%," "0.1%" as "0.15%," "0.2%" as "0.3%," "0.3%" as "0.4%" and "50 yen" as "150 yen," "20 yen" as "60 yen." Number 14-6 shall be deleted, and in Numbers 15 to 19, shall be revised as follows: "20 yen" as "60 yen." "15 yen" as 50 yen, "and" 5 yen "as" 15 yen. " In Paragraph 2 of the same article," 5 yen "shall be revised as" 15 yen."
In Article 6-2 revisions shall be made as follows: In Paragraph 1, "0.2%" as "0.3%," "20 yen" as "50 yen," in Paragraph 2 "5 yen" as "15 yen."
In Article 6-3, "0.2%" shall be revised as "0.3%" and "20 yen" as "50 yen."
In Numbers 1 and 2 of Paragraph 1 of Article 6-4, "20 yen" shall be revised as "60 yen" and Number 2-2 of the same article shall be deleted, and in Numbers 3 to 7 of the same paragraph "20 yen" shall be revised as "60 yen," "10 yen" as "30 yen," and "5 yen" as "15 yen." In Paragraph 2 of the same article, "2 yen" shall be revised as "5 yen."
In Article 7, "50 yen" shall be revised as "150 yen," "20 yen" as "50 yen," and "2 yen" as "5 yen."
In Article 8, revisions shall be made as follows: "50 yen" as "150 yen," "25 yen" as "80 yen," "10 yen" as "30 yen," "7 yen" as "20 yen," and "1 yen" as "3 yen."
In Article 9, revisions shall be made as follows: "15 yen" as "50 yen," "10 yen" as "30 yen," "6 yen" as "20 yen," "4 yen" as "10 yen," "3 yen" as "7 yen," "2 yen" as "5 yen," "8 yen" as "25 yen," "20 yen" as "60 yen," and "50 sen" as "2 yen."
In Article 10 revisions shall be made as follows: "2 yen" as "5 yen," "10 yen" as "30 yen," "0.55%" as "0.65%," "1 yen" as "3 yen," "5 yen" as "15 yen," "0.4%" as "0.5%," and "50 sen" as "2 yen."
In Article 10-2, revisions shall be made as follows: "20 yen" as "60 yen," "2 yen" as "5 yen," "10 yen" as "30 yen," "0.55%" as "0.65%," "1 yen" as "3 yen," "0.4%" as "0.5%," "50 sen" as "2 yen."
In Article 11, revisions shall be made as follows: "1 yen" as "5 yen," "10 yen" as "15 yen," "5 yen" as "15 yen," "0.55%" as "0.65%," "50 sen" as "3 yen," "2 yen" as "5 yen," "0.4%" as "0.5%."
In Number 1 of Article 12, "2 yen" shall be revised as "5 yen," "5 yen" as "15 yen," in Number 2 of the same article, "2 yen" as "5 yen." In Numbers 3 to 10 of the same article, revisions shall be made as follows: "0.55%" as "0.65," "1 yen" as "3 yen," "2 yen" as "5 yen," "0.4%" as "0.5%," and "50 sen" as "3 yen."
In Article 12-2, revisions shall be made as follows: "1 yen" as "5 yen," "5 yen" and "2 yen" as "15 yen," "0.55%" as "0.65%," "50 sen" as "3 yen," "0.4%" as "0.5%," and "20 sen" as "50 sen."
In Article 13, revisions shall be made as follows: "2 yen" as "5 yen," "20 yen" as "60 yen," "5 yen" as "15 yen," and "1 yen" as "3 yen."
In Article 14, revisions shall be made as follows: "100 yen" as "300 yen," "45 yen" as "150 yen," "10 yen" as "30 yen," "5 yen" as "15 yen," "1 yen" as "3 yen," "200 yen" as "600 yen," "50 yen" as "150 yen," "20 yen" as "60 yen," "2 yen" as "5 yen," "0.55%" as "0.65%," "0.4%" as "0.5%" "50 sen" and "40 sen" as "1 yen," and "20 sen" as "50 sen."
In Article 15, revisions shall be made as follows: "15 yen" as "50 yen," "3 yen" as "10 yen," "1 yen" as "3 yen," "5 yen" as "15 yen," "1 yen 50 sen" as "5 yen," "20 sen" as "50 sen," "50 sen" as "2 yen," "0.55%" as "0.65%," "10 yen" as "30 yen," "0.4%" as "0.5%" and "40 sen" as "1 yen."
In Article 15-2 revisions shall be made as follows: "1 yen" as "3 yen," "5 yen" as "15 yen," "40 sen" as "1 yen," "3 yen" as "10 yen," "50 sen" as "2 yen," "2 yen" as "5 yen," "20 sen" as "50 sen," "0.55%" as "0.65%," and "0.4%" as "0.5%."
In Article 16, "0.3%" shall be revised as "0.4%."
Article 18.　If the amount of Registration Tax is less than 10 sen in total, it shall be 10 sen. The fractional part of the amount less than 10 sen shall be disregarded.
Article 11.　Liquor Tax Law shall be partially revised as follows:
Paragraph 1 of Article 27 shall be revised as follows:
Rates of liquor tax are as follows:
1.　Sake
Class 1　Per 1 koku　2,750 yen
,, 2 ,,　　1,910 ,,
2.　Imitation Sake ,,　　1,750 ,,
3.　Unrefined Sake ,,　　1,230 ,,
4.　White Sake ,,　　2,750 ,,
5.　Mirin ,,　　2,220 ,,
6.　Shochu ,,　　1,750 ,,
7.　Beer ,,　　1,210 ,,
8.　Fruit Wine
Class 1 ,,　　1,850 ,,
,, 2 ,,　　1,400 ,,
,, 3 ,,　　1,130 ,,
9.　Miscellaneous Liquor
Class 1 ,,　　3,000 ,,
,, 2 ,,　　2,500 ,,
If percentage of alcohol exceeds 20°,150 yen per 1° shall be added to the above for the exceeding.
Class 3　Per 1 koku　2,480 ,,
If percentage of alcohol exceeds 20°,148 yen per 1° of the excess shall be added to the above for the exceeding.
Class 4　Per 1 koku　1,950 ,,
In Paragraph 3 of the same article, "53 yen" shall be revised as "138 yen."
The following number shall be added to Article 27-3:
3.　The liquor which is mixed with alcohol according to the provision of Number 2 of Article 50.
In Article 60, "10,000 yen" shall be revised as "30,000 yen."
In Paragraph 1 of Article 83, revisions shall be made as follows: "530 yen" as "1855 yen," "45 yen" as "148 yen," "515 yen" as "1695 yen," and "25 yen" as "81 yen."
Article 12.　The Liquor Producers'and Sellers'Organization Law shall be partially revised as follows:
In Article 3, "thus to contribute to the national policy regarding the enterprises" shall be revised as "to promote mutual profits of the members."
In Paragraph 2 of Article 3-2: "with the permission of the Government" shall be deleted.
In Paragraph 1 of Article 5-2: "and collect penalties" shall be deleted and next to the paragraph the following one paragraph shall be added:
The producers'association may collect penalties from its members according to its articles of association or control regulations.
In Paragraph 2 of the same article, "the preceding paragraph" shall be revised as "the preceding two paragraphs" and "the chief of the association" as "the president."
Article 5-4:　The Government may, when necessary, direct members of a producers'association to comply with the control made by the association.
In Article 6-7 and Article 6-8: "Paragraph 4 of the same article" shall be revised as "Paragraph 2, Paragraph 5 of the same article."
The following paragraph shall be added next to Article 6-9:
"The Government may, when necessary, direct a producers'association and the members thereof to comply with the control made by the Central Association of Liquor Producers."
In Article 10-3: "to contribute to the natural policy regarding the enterprises" shal be revised as "to promote mutual profits of the members."
The following paragraph shall be added next to Article 10-7:
"The Government, when necessary, may direct a federation of liquor sellers'association and the member thereof to comply with the control made by the Central association of liquor sellers."
In Article 10-9: "Paragraph 4 of the same article" shall be revised as "Paragraph 2, Paragraph 5 of the same article."
Article 13.　The Soft Drinks Tax Law shall be partially revised as follows:
In Article 2: "70 yen" shall be revised as "320 yen," "160 yen" as "550 yen" and "50 yen" as "200 yen."
Article 14.　The Sugar Excise Law shall be partially revised as follows:
Article 2　shall be deleted.
In Article 3 Number 1, "8 yen 70 sen" shal be revised as "280 yen," "11 yen" as "340 yen," "12 yen" as "350 yen," "17 yen 50 sen" as "360 yen," "22 yen" as "460 yen," "3 yen 80 sen" as "85 yen," "23 yen" as "480 yen," "5 yen 50 sen" as "120 yen" ;in Number 2: "12 yen" as "250 yen," "7 yen" as "140 yen" ;in Number 3: "15 yen" as "310 yen,"
Article 3-2 shall be deleted.
In Paragraph 1 of Article 4, "Article 3" shall be revised as "the preceding article."
In Article 6 and Paragraph 1 of Article 7, "Article 4-2" shall be added next to "the proviso of Paragraph 1 of Article 4."
Article 7-2 to 7-5 shall be deleted. Number 2,
Paragraph 1 of Article 11 shall be revised as follows:
2　shall be deleted.
Article 11-4 and Article 11-5 shall be deleted.
In Article 12-2 and 12-3, "and special sugar excise" shall be deleted.
Article 13-2 shall be deleted.
In Paragraph 1 of Article 14-2, "Article 13 and the preceding article" shall be revised as "the preceding two articles" and "special sugar excise" shall be deleted. In Paragraph 2 of the same article, "Article 13 and the preceding article" shall be revised as "the preceding two articles." :in Paragraph 3 of the same article; "Article 13-2" shall be deleted.
In Article 16, "and" shall be revised as "or."
In Article 17, "and Article 14 and 14-3" shall be revised as "Article 14."
Article 17-4 to 17-9 shall be deleted.
Article 15.　The Textile Excise Law shall be partially revised as follows:
In Article 1, the proviso shall be deleted.
Article 2:　The textile excise shall be 40% of the price of the textile,provided that in respect of the textiles as woven solely of cotton or staplefiber, it shall be 10% of the price of the textiles.
Article 27.　shall be deleted.
Article 16.　The Commodity Tax Law shall be partially revised as follows:
Article 1.　The commodities specified hereunder and designated by Ordinance shall be liable to the commodity tax in accordance with the present law:
Class 1.
Group A.
1.　Cameras, enlargers, projectors, and parts and accessories therof, and developing and reprinting appliances.
2.　Dry-plates, films and sensitized papers
3.　Gramophones and parts thereof.
4.　Gramophone records.
5.　Musical instrument and parts and accessories thereof.
6.　Binoculars, monoculars, and cases thereof.
7.　Cartridges and bullets.
　
9.　Articles for golf and parts and accessories thereof.
10.　Motor-boats, sculls and yachts for amusement.
11.　Articles for billiards.
12.　Neon tubes and transformers thereof.
13.　Lighters for smoking and electric matches.
14.　Motor cars for riding.
15.　Toilet articles.
16.　Precious stones, semi-precious stones and manufactures thereof.
17.　Pearles and manufactures thereof.
18.　Precious metal manufactures and manufactures in which gold or platinum is used.
19.　Tortoise-shell products.
20.　Coral products, amber products, ivory products, and cloisonne products.
21.　Furs and fur products, excepting these mentioned under No.45 below.
22.　Feather and feather products.
Group B.
23.　Electric fans and parts thereof.
24.　Electric, gas and mineral-oil stoves for heating.
25.　Refrigerators (ice-boxes) and parts thereof.
26.　Safes and steel furniture.
27.　Clocks and watches and parts thereof.
28.　Lighting appliances.
29.　Electric and gas appliances,
30.　Marbles, similar ornamental stones and imitation stones made thereof and ceramic and porcelain tiles.
31.　Articles of stationery.
32.　Trinkets and toilets sets.
33.　Articles for smoking.
34.　Folding fans and other fans.
35.　Bags, suit-cases, trunks and wicker trunks.
36.　Ornaments, toys, articles for playing, cradles and perambulators.
37.　Arthletic goods.
38.　Lacquer ware, china and porcelain and glassware not mentioned otherwise.
39.　Fire works.
40.　Incenses and incense-sticks.
41.　Shampoo and washing powder.
42.　Blacktea, colory tea, sealed tea, coffee, cocoa, substitutes thereof, gyokuro tea and powdered tea.
43.　Beverages of relish excepting liquor and tablewater.
44.　Seasonings with glutaminate sodium as chief gradients.
45.　Dog furs, rabbit furs and products thereof.
46.　Articles for interior decoration.
47.　Articles for "go" and chess.
48.　Manufactures plated or coated with precious metals, which, are not otherwise mentioned.
49.　Leather manufactures not otherwise mentioned
50.　Bamboo blinds, hanging lanterns and lanterns.
51.　Iron kettles and articles for tea-ceremony and flower arrangement.
52.　Fishing tackles.
Group C
53.　Radio receivers and parts thereof.
54.　Vacunm tubes for receivers, microphones, amplifiers for loud speakers and loud speakers.
55.　Electric bulbs and articles for electric wiring.
56.　Portable electric lights, cases thereof and cells thereof.
57.　Thermos bottles, canteens and parts thereof.
58.　Calculating machines.
59.　Typewriter and parts and accessories thereof.
60.　Copying machines and accessories thereof.
61.　Cash-registers.
62.　Time-stamps, time-recorders and accessories thereof.
63.　Sewing-machines, and parts and needles thereof.
64.　Magic-lantern apparatuses, stereopticon apparatuses, and cases thereof.
65.　Safty-razors.
66.　Calenders, picture cards, ornamental photographs and printed matters.
67.　Dentifrices.
68.　Butter, cheese, cream, substitutes thereof and jams.
69.　Green tea.
70.　Brewers'grains.
71.　Materials for manufacturing food-stuffs.
72.　Ham, bacon, sausages and other smoked meats and fish.
73.　Kanten (Japanese isinglass).
74.　Hats, caps, walking sticks, whips, umbrellas and parasols.
75.　Footgear.
76.　Furnitures.
77.　Knitted goods, laces, felt and felt manufactures, and braids.
78.　Seals and stamps.
Group D
79.　Office appliances and articles for office work.
80.　Telephones, telephone exchange apparatuses.
81.　Plate glass.
82.　Carpets and rugs.
83.　Paper and cellophane.
84.　Shoe polishes.
85.　Chip-boxes, splittable chopsticks, festive copsticks and toothpicks.
86.　Tonics and stomatics.
87.　Insectifuges, insecticides, and cleodorants.
88.　Seasonings.
89.　Food stuffs in cane, bottles, pots, or other similar receptacles (excepting those not ordinarily used for retail).
90.　Lavers.
91.　Objects of art and curios.
92.　Shoes.
Class II.
1.　Matches.
2.　Wheat-sugar, grape-sugar and malt-sugar.
3.　Saccharine and dulcine.
4.　Honey.
The same commodity coming under both Class I and Class II shall be included in Class II;a commodity in Group A which also comes under either Group B, C, or D shall be included in Group A. A commodity in Group B which also comes under either Group C or D shall be included in Group B:the same commodity coming under both Group C and Group D shall be included in Group C.
Article 2 shall be revised as follows:
　The rates of commodity tax shall be as follows:
Class I.
Group A　100% of price of commodity
,, B　60% of price of commodity
,, C　40% of price of commodity
,, D　20% of price of commodity
Class II.
1.　Matches　25 sen　per 1,000 sticks
2.　Wheat-sugar,grape-sugar and malt sugar　200 yen　per 100 kin
3.　Saccharine and dulcine　800 yen　per 1 kg.
4.　Honey　300 yen　per 100 kin
Of all commodities which come under Number 77 of Class I, the tax rate of the knitted goods made of cotton or of staple fiber (shall be 10% of their prices, regardless of the provision of the preceding paragraph.
Paragraph 1 of Article 3 shall be revised as follows:
The prices of referred to in the preceding article shall be the prices at the time of taking out from the manufactories;however, as regards the commodities as prescribed in Number 91 of Class I the prices shall be the selling prices of retail dealers, and the commodities which are taken delivery of from bonded areas and are taxable on those who take delivery of them, the prices shall be the prices at the time of taking delivery of them.
Article 4　shall be revised as follows: The commodity tax shall be collected from the manufactures according to the prices or quantity of commodities which are taken out from the manufactories;however, as regards the commodities as prescribed in Number 91 of Class I, the tax shall be collected from the retail dealers, and the commodities which are taken delivery of from bonded areas, the tax shall be, except the case as prescribed by Ordinance, collected from those who take delivery according to the prices or quantities of commodities taken delivery of.
In Article 5, "Number 9" shall be revised as "Number 91."
In Article 7, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I," "Class II or III" shall be revised as "Class I or II," and "Class II as prescribed by Ordinance," shall be revised as "Class I as prescribed by Ordinance."
In Paragraph 1 of Article 8, "Class I" shall be revised as "as prescribed in Number 91 of Class I," "a report of each kind of commodities they sold" shall be revised as "a report of commodities they sold," "Class II commodities" shall be revised "Class I commodities (excluding the commodities as prescribed in Number 91), and" Group 3 "shall be revised as" Group 2. " In Paragraph 2 of the same article," Class I, II or III "shall be revised as" Class I or II."
In Paragraph 1 of Article 9, "Class I" shall be revised as "as prescribed in Number 91 of Class I" and "Class II commodities" shall be revised as "Class I commodities (excluding the commodities as prescribed in Number 91)." In Paragraph 2 of the same article, "Class III" shall be revised as "Class II."
In Paragraph 1 of Article 10, "in the case as prescribed in the proviso of Article 4" shall be revised as "with respect to commodities which are taken delivery of from bonded areas," in Paragraph 2 of the same article, "Class II or III commodities (excluding the commodities as prescribed in Number 91 of Class I)."
In Paragraph 1 of Article 11 and in Number 1 of Paragraph of Article 12, "Class II or III commodities" shall be revised as "Class I or II commodities (excludiug the commodities as prescribed in Number 91 of Class I)."
In Article 15, "Class I" shall be revised as "as prescribed in Number 91 of Class I," Class II or III commodities "shall be revised as" Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I.)"
In Paragraph 1 of Article 16, "Class I, II or III" shall be revised as "Class I or II,"
in Paragraph 2 of the same article "Class I" shall he revised as "as prescribed in Number 91 of Class I" and "Class II or III commodities (excluding the commodities as prescribed in Number 91 of Class I)."
In Article 16-3, "Class I" shall be revised as prescribed in Number 91 of Class I "and" Class II or III commodities "shall be revised as" Class I or II commodities (excluding the commodities as prescribed in Number 91 of Class I)."
In Article 17 "Class I, II or III" shall be revised as "Class I or II."
In Number 2 of Paragraph 1 of Article 19, "Class I" shall be revised as "as prescribed in Number 91 of Class I," "Class II or III Commodities (excluding the commodities as prescribed in Number 91 of Class I)" and in Paragraph 2 of the same article "Class II or III" shall be revised as "Class I or II."
In Article 25, "Class II commodities" shall be revised as "Class I commodities (excluding the commodities as prescribed in Number 91)."
In Paragraph 1 of Article 25-2 "Class I" shall be revised as "as prescribed in Number 91 of Class I," and "Class II or III commodities" shall be revised as "Class I or II commodities (Excluding the commodities as prescribed in Number 91 of Class I)."
Article 17.　The Amusement Tax Law shall be partially revised as follows:
Paragraph 3 of Article 2 shall be deleted. In Paragraph 4 of the same Article, "and Paragraph 3" shall be deleted.
In Article 3, "10 yen" shall be revised as "30 yen," "12 yen" as "15 yen," "20 yen" as "40 yen."
In Paragraph 1 of Article 9-11, "using of the payment slip of the tax" and in Paragraph 3 of the same article, "or using the payment slip of the tax" shall be deleted.
In Paragraph 1 of Article 9-3, "and the payment slip of the tax," in Paragraph 2 of the same Article, "or using the payment slip of the tax" and in Paragraph 3 of the same article "or the payment slip of the tax" shall be deleted.
In Article 9-4, "and the payment slip of the tax" shall be deleted.
In Article 15-2, "or the payment slip of the tax" shall be deleted.
Article 18.　The Admission Tax Law shall be partially revised as follows:
In Number 1 of Paragraph 2 of Article 2 "Mah-jong rooms" shall be revised as "Dancinghalls and mah-jong rooms."
Article 19.　The Playing Sets Tax Law shall be partially revised as follows:
In Article 4, "20 yen" shall be revised as "100 yen," "3 yen" shall be revised as "10 yen" and "50 sen" shall be revised as "2 yen."
Article 20.　The Stamp Duties Law shall be partially revised as follows:
Numbers 1-5 of Paragraph 1 of Article 4 shall be revised as follows:
In the case where the amount of the described sum not exceeding. 100 yen..........　10 sen
500 ,,..........　50 ,,
1,000 ,,..........　1 yen
10,000 ,,..........　5 ,,
100,000 ,,..........　10 ,,
1,000,000 ,,..........　50 ,,
sum exceeding 1,000,000 ,,..........　100 ,,
In the case where the amount of sum is not shown......................　10 sen
In Number 7 of the same Paragraph of the same Article, "3 sen" shall be revised as "10 sen," in Numbers 8-32, "5 sen" shall be revised as "10 sen," in Number 33, "10 sen" shall be revised as "20 sen" and in Number 34, "1 yen" shall be revised as "2 yen."
In Numbers 7, 9, 9-II, 12, 14&25 of Article 5, "10 yen" shall be revised as "50 yen."
In Article 6-II, "5 sen" shall be revised as "10 sen."
In Article 11, "5 yen" shall be revised as "10 yen."
In Article 12, "2 yen" shall be revised as "10 yen."
In Article 13, "4 yen" shall be revised as "10 yen."
Article 21.　The Hunt-License Tax Law shall be partially revised as follows:
In Paragraph 1 of Article 8, "70 yen" shall be revised as "200 yen," "20 yen" shall be revised as "150 yen," "40 yen" shall be revised as "120 yen," and "18 yen" shall be revised as "50 yen."
Article 22.　The Customs Law shall be partially revised as follaws:
In Article 10, "a statement regarding the entrances to the hold, a list of articles for ship's use" shall be deleted.
Article 12　shall be deleted.
In Article 17, "except with special permission of the Superintendent of Customs" shall be revised as "unless the previous notice is filed to the Customs."
In Paragrrph 1 of Article 18, "unless with special permission of the Superintendent of Customs" shall be added next to "Ships engaged in foreign trade."
In Paragraph 1 of Article 26, "Special permission of the Superintendent of Customs must be obtained" shall be revised as "The notice concerning the matter shall previously be filed to the Customs."
In Paragraph 1 of Article 39, "between open ports, between bonded zones, or between an open port and a bonded zone" shall be revised as "between open ports, bonded zones and zones of the seat of Customs reciprocally."
Article 39-II　shall be deleted.
In Paragraph 1 of Article 39-V, "or to a bonded zone" shall be revised as "to a bonded zone or to a zone of the seat of a Customs," and the proviso of the same Paragraph shall be deleted.
Article 40　shall be revised as follows: Domestic goods must not be transported by ships engaged in foreign trade, unless the notice is filed to a custom and its permission is obtained.
In Article 45, "Article 31 to 34, 37 to 39-V" shall be revised as "Article 31, 32, 34, 37 to 39, 39-III to 39-V."
Article 59, 60　shall be deleted.
Article 79　shall be deleted.
In Article 80, "Article 17" shall be added to "Article 13."
In Article 81, "Article 39-II or Paragraph 2 of Article 40" shall be revised as "or Article40."
In Article 82, "Article 77 to Article 81" shall be revised as "Article 72, 78, 80 or 81."
Article 98　shall be deleted.
Article 23.　The Customs Tariff Law shall be partially revised as follows:
Article 3-11 shall be deleted.
Numbers 3, 5 and Number 15 of Article 7 shall be revised as follows:
3　shall be deleted.
5　shall be deleted.
15　Commodities sent back from the diplomatic establishment in a foreign country
Article 24.　The Bonded Warehouse Law shall be partially revised as follows:
Article 4　shall be deleted.
Article 25.　The National Tax Collection Law shall be partially revised as follows:
Number 2 of Article 4-1 shall be revised as follows:
2.　In case the payment of prefectural tax or other taxes is failed and an attachment for unpaid taxes is executed.
Article 26.　The Law of Establishment for Tax-payment shall be partially revised as follows:
"Chapter 4, Payment of the tax through Saving" shall be revised as "Chapter 4 (deleted)"
Article 17 to Article 25　shall be deleted.
In Article 26 and Article 31 "the reserve money on deposit for tax-payment and the wartime saving for tax-payment" shall be revised as "and the reserve money on deposit for tax-payment."
Article 27.　The Law for Calculation of Fraction of National Revenues and Expenditures shall be partially revised as follows:
In the revenues or refunds of national taxes as prescribed by Ordinances, the fractional part of money not exceeding 10 sen shall be disregarded.
Article 28.　The laws as shown in the following numbers shall be deleted.
1.　The Temporary Excess Profits Tax Law.
2.　The Dividends and Interests Special Tax Law.
3.　The Foreign Currency Securities Special Tax Law.
4.　The Building Tax Law.
5.　The Special Acts Tax Law.
6.　The Gas and Electricity Tax Law.
7.　The Advertisement Tax Law.
8.　The Law relating to the Adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and Other Areas of Japan.
9.　The Law regarding Tax Abatement and Exemption in the Case of War Damage.
10.　The Law urging Co-Operation between Japan and Manchuria as to Collection of National Taxes.
11.　The Law No.94, 1937 (Law concerning the abatement and the exemption and the postponement of collection of taxes on enlisted men and civilians in military service of the recent war).
12.　The Law No.74, 1942 (Law concerning the prevention of double taxation between Japan and Manchuria).
13.　The Law No.72, 1943 (Law concerning the suspension of tax-exemption and payment of subsidies in respect of export goods and others).
Supplementary Provision:
Article 29.　The date of enforcement of the present Law shall be prescribed by Imperial Ordinances in respect to each provision.
Article 30.　The regulations of the revised income tax law shall be applied from the fiscal year of 1946, in respect to the taxation of real estats income, Class B dividends and interests income, Class A and B business income Class B earned income, forests income, Class B retirement income and gross individual income except provision in Paragraph 6,However, the revised provisions of Paragraph 2 of Art.5, Paragraph 1, 3 and 4 of Article 12, Art.29 and Paragraph 1, 3, and 4 of Art.30 shall be applied from the fiscal year of 1947.
In respect to classified tax imposable on the income from transfer of property, the revised provisions shall be applied to the income from the transfer occurred after the date as prescribed by Ordinance according Paragraph 6 of Article 12 of the revised tax law.
Provisions of Paragraph 2 of Art.12 and Paragraph 2 of Article 30 of the old income Law shall be still effective with respect to the income tax from the fiscal year of 1946, imposable on the Class A business income or on the individual gross income.
In respect to the dividends of profits or interests and the distribution of surplus fund obtained from a juridical person, "during the preceding year" as mentioned in No.3 of Paragraph 1 of Art.17 and No.5 of Para.1 of Article 30 of the income Tax Law, shall read, "from March 1st 1946 to December 31st of the same year," with regard to the income of the fiscal year of 1947 only.
In respect to the income taxes of the fiscal year of 1945 or before as imposed on the real estate income, Class B dividends and interests income, Class A and B business income, Class B earned income, forests income, Class B retirement income and gross individual income, in respect to the classified income taxes imposed or imposable, before enforcement of the provisions of Article 1, on the Class A dividends and interests income, Class C business income, Class A earned income, Class A retirement income and stock liquidation exchange income, and in respect to the sur-tax as imposable at the time of payment in accordance with the provision of Paragraph 1 of Article 106 of the Income Tax Law, It shall still conform to the instances of the old Law.
As to the income taxes of the fiscal year of 1946 as imposable on the Class B dividends and interests income, Class A business income, Class B earned income and gross individual income, it shall still comform to the instances of number 1 of Article 11, Paragraph 1, Paragraph 3 and Paragraph 4 of Article 12, Article 29 and Paragraph 1, Paragraph 3 Paragraph 4 of Article 30 of the old Income Tax Law.
As to the classified income taxes imposable on class A earned income which is payable from Sept 1, 1946 to Dec.3 of the same year, the amounts as computed from the number of the dependents on the rolls at Aug.1 of the same year in accordance with the provisions of Paragraph 1 of Article 24 of the Income Tax Law, shall be deducted from the amounts of the classified income taxes, the provisions of the same paragraph.
"From Aug.1 to not later than 31 of the same year" as discribed in Paragraph 1 of Article 73 of the income tax law, shall read "from Sept.1 to not later than 30, 1946 respecting only the classified tax and surtax of the fiscal year of 1946."
The term of service of the income investigation committees, income deliberation committees, and their subs ending in Sept.1946, shall be prolonged till Sept.30, 1946.
Article 31.　In respect to the corporation tax towards the normal income, excess income and the capital of each accounting period of a corporation, the revised corporation tax law shall apply from the period ending on or after April 1st, 1946, and in respect to the same tax towards the liquidation income, the said law shall apply only to those issued from the dissolution or amalgamation on or after the same date.
The provisions of Para.2 of Art.4 and Para.2 of Art.9 of the old corporation tax law shall still be effective in respect to the corporation tax on the normal income and excess income of each accounting period ending on or after April 1st, 1946.
In respect to the corporation tax towards the income and capital of each accounting period ending on or before March 31st, 1946 and in respect to the same tax towards the liquidation income due to dissolution or amalgamation which takes place on or before the same date, it shall still conform to the instances of the old law.
Article 32.　In respect to the special corporation tax towards the surplus fund of each accounting period, the revised special corporation tax law whall apply from the accounting period ending on or after April 1st, 1946, and in respect the to same tax towards the surplus fund of liquidation, the said law shall apply with regard to those issued from the dissolution and amalgamation as occurred on or after the same date.
In respect to the special corporation tax towards the surplus fund of each accounting period ending on or before March 31st, 1946 and the surplus fund of liquidation due to the dissolution or amalgamation as occurred on or before the said date it shall still conform to the instances of the old Law.
Article 33.　The provisions of the revised business tax Law shall apply from Apr.1st, 1946 in respect of the business tax as imposible on the net profits of corporations in each business year, and to that issued from the liquidation or amalgamation on or after the same date in respect of the business tax as imposible on the liquidation net profits, and from 1946 in respect of the individual business tax.However the revised provisions of Para.3 and Para.4 of Art.10 and Para.2 of Art.12 of the Business Tax Law, shall apply in respect of individual business tax, to the income of the business year of 1947.
As to the corporation business tax of in each business year ending on or after Apr.1st, 1946 and in respect to the individual business tax starting in or after the business year of 1946, the provisions of Para.2 of Art.4, Para.6 of Art.7 and Para.2 of Art.10 of the old Business Tax Law shall still be effective.
In respect to the corporation business tax imposable on the net profits in each business year ending on or after Mar.31st, 1946 and on the liguidation net profits issued from the dissolution or amalgamation on or before the same date, and individual business taxes in or before the business year of 1945, it shall still conform to the instances of the old Law.
Article 34.　The revised provisions of Article 10 of the land tax law shall apply effect to the land tax in and after the fiscal year of 1946.
In respect to the land tax in or before the fiscal year of 1945 it shall still conform to the instances of the old Law.
Article 35.　The revised provisions of Article 7 the house tax law shall apply to the house tax in and after the fiscal year of 1947.
As to the house tax of in or before 1946, it shall still conform to the instances of the old Law.
Article 36.　In respect to the inheritance tax concerning the inheritance occurred before the enforcement of Article 7 of the present Law, it shall conform to the instances of the old inheritance tax law.However, in respect to the household inheritance due to "Inkyo" occurred on or after July 1st, 1946 or donation as prescribed under Paragraph 1 of Article 23 of the Inheritance Tax Law, and occurred on or after the same date, the revised provisions of the Article 8 of the same Law shall apply only when the taxable amount is exceeding 1,000,000 yen.
Article 37.　The revised provisions of Article 2 of the Mining Tax Law, shall apply in respect to mining tax of the fiscal year of 1947.
In respect to the mining tax of the fiscal year of 1945 or before, it shall still conform to the instances of the old Law.
Article 38.　The securities transfer tax shall not apply until the day before the date of the enforcement of Article 7 even on or after the abolishment of Ordinance No.423 of 1945.
A person who begins or abolishes securities transfer business during the period from Aug.1, 1945 to the day before the date of the enforcement of Article 9, shall report the effect to the Government within a month from the date of the enforcement of the same Article.
In respect to securities transfer tax imposed or imposable before the enforcement of Article 9, it shall still conform to the instances of the old Law.
Article 39.　
"And the securities transfer tax" as refered to in Article 41 of the Pension Bank Law, Article 26 of the Peoples Bank Law, Article 26 of the National Recovery Bank Law, Article 27 of the House Construction Corporation Law, Article 30 of the Metropolitan High Speed Transportation Corporation Law, Article 31 of the Farm Land Exploitation Law, Article 29 of the Industrial Equipment Corporation Law, Article 26 of the Wartime Financing Bank Law, Article 27 of the South Seas Development Bank Law and Article 61 of the National Medical Treatment Law, shall be deleted.
Article 40.　When the exception of tax rate of the registration tax is prescribed in the other Laws, in respect to the establishment of corporation, to the increase of capitals or to the paying up of shares, the provided rate of "0.1%" shall read temporarily "0.15%," and "0.5%" shall read the same "0.6%," and in respect to the acquisition of real estate or of vessels, the provided rate of "0.1%," shall read temporarily "0.15%" and "0.3%" shall read the same "0.4%."
As to the registration tax imposed or imposable before the enforecement or the provisions of Art.10, it shall still conform to the instances of the old Law.
Article 41.　In respect to the liquors tax imposed or imposable before the date of the enforcement of the provisions of Art.11, it shall still conform to the instances of the old Law.
In case a manufacturer or a retailer of liquors possesses liquors the total amount of which exceeding 4 "To" in every kind at the manufacturies or at the place other than bonded areas, and in case the amount of liquors not exceeding 4 "To" in total but the total amount of liquors which is prescribed by Ordinance exceeding 1 "To," at the time of the enforcement of the provisions Art.11, the said place is deemed to be the manufactory and the possessor to be a manufacturer, and the liquor tax shall be imposed upon the said liquors.In this case, the said liquors shall be deemed to have been taken out of the manufactory at the date of the enforcement of the provisions of Art.11 and the amount of difference between the amount of the tax as computed in accordance with the provisions of Art.27, Art.27-II or Art.83 of the revised Liquors Tax Law, and the amount of the tax as computed in accordance with the old provisions, shall be collected as the amount of the tax comforming to the prescription of Ordinance.
The manufacturer or retailer as mentioned above shall report, to the Government, the quantities, prices and hoarding places of the liquors possessed in every kind, in every class and in every content rate of alcohol, within a month after the enforcement of the provisions of Article 11.
In case liquors which exist at the manufactories at the time of enforcement of the provision of Article 11, have been brought back into or transferred into, the liquor tax shall be collected at the time of beeing taken outof, regardless of the provisions of Paragraph 1 of Article 38 of the Liquors Tax Law.In this case, the amount of the tax shall be the amount of the tax as prescribed in the later half of paragraph.
Article 42.　As to the cooling beverages tax imposed or imposable before the enforcement of the provisions of Article 13, it shall still conform to the instances of the old Law.
In case a person possesses cooling beverages the total amount of which exceeding 1 "Koku" throughout Class 1 and Class 2, at the time of the enforcement of the provisions of Article 13, the place is deemed to be the manufactory and the possessor to be a manufacturer, and the cooling beverages tax shall be imposed thereupon.In this case, the said cooling beverages are deemed to have been taken out of the manufactory at the date of the enforcement of the provisions of Article 13, and the amount as computed 250 yen per 1 "Koku" in respect of the class 1 cooling beverages, and 390 yen per 1 "Koku" in respect of the Class 2 cooling beverages, shall be collected as the amount of the tax, conforming to the prescription of Ordinance.
The possessor of cooling beverages as mentioned above, shall report, to the Government within a month after the enforcement of the provisions of Article 13, the kinds, quantities and the hoarding places of the cooling beverages.
Article 43.　As to the sugar excise or special sugar excise imposed or imposable before the enforcement of the provisions of Article 14, it shall still conform to the instances of the old Law.
As to the subsidies in accordance with the provision of Article 12-II of the Sugar Excise Law, for cakes, sweetmeats and other commodities as prescribed by Ordinance, which were exported within a month after the date of the enforcement of Article 14, it shall still conform to the instances of the old Law.
As to the sugar (excluding Class III sugar) molasses or sugar water made from the sugar, molasses or sugar water, which have been imposed the excise according to the tax rates as prescribed in Article 3 of the old Sugar Excise Law, and which were taken delivery of from the manufactories after the date of the enforcement of Article 14, the excise shall be collected, notwithstanding the provisions of Article 12 of the said Law. in this case, the amount of the tax shall be the amount of difference between the amount as computed according to the tax rates as prescribed in Article 3 of the revised Law, and the amount as computed according to those as prescribed in the same article of the old Law.
As to Class III sugar made of Class II-B sugar which has been imposed the excise according to the tax rates as prescribed in Article 3 of the old Sugar Excise Law, and which was taken delivery of from the manufactories after the date of the enforcement of Article 14, "85 yen" in Article 3 of the revised Law, shall read "441 yen 80 sen" and "120 yen" shall read "462 yen 50 sen."
In case a person possesses, at the time of the enforcement of the provisions of Article 14, sugar, molasses or sugar water the total amount of which exceeding 300 "kin" in every kind at the manufactory or the place other than bonded areas, the possessor, shall be deemed to have taken delivery of them from the manufactory at the date of the enforcement of the provisions of the said article, and the excise shall be imposed thereupon. In this case, the amount of the tax shall be the amount of difference with regard to the Class III sugar, the amount as computed at the rate of 438 yen per 100 kin in respect of crystallized sugar, and 457 yen per 100 kin in respect of others) between the amount as computed according to the tax rates as prescribed in Article 3 of the revised Sugar Excise Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law, and it shall be collected as prescribed by Ordinance.However, in case a person possesses sugar molasses or sugar water which were imposed the special excise in accordance with the old sugar Excise Law, the amount of the tax shall be the amount from which is deducted the amount corresponding to the amount of the tax imposed.
The possessor of sugar, molasses or sugar water, as mentioned in the preceding paragraph, shall report to the Government, within a month after the date of the enforcement of the provisions of Article 14, the kinds, quantities and hoarding places of the sugar, molasses or sugar water possessed.
Article 44.　As to textile excise imposed or imposable before the date of the enforcement of the provisions of Article 15, it shall conform to the old Law.
As to textiles which have been imposed the textile excise in accordance with the tax rates as rescribed in Article 2 of the old Textile Excise Law, and which are taken delivery of from the manufactories after the date of the enforcement of the provisions of Article 15, the excise shall be imposed thereupon, regardless of the provisions of Article 8 of the same Law.In this case, the amount of tax shall be the amount of differance between the amount as computed according to the tax rates as preseribed in Article 2 of the revised new Law, and the amount as computed according to the tax rates as prescribed in the same article of the old Law.
In case a manufacturer or a reteiler of textiles or commodities made of textiles (herinafter called textile goods), or another person as prescribed by Ordinance, possesses, at the time of the enforcement of the provisions of Article 15, textiles or textile goods (excluding such commodities as imposed the commodity tax in accordance with the old commodity Tax Law) the total price amount of which exceeding 10,000 yen, at the places other then manufactories or bonded areas, the possessor shall be deemed to have taken delivery of the said commodities from the manufactories, at the date of the enforcement of the provisions of the same article, and the excise shall be imposed thereupon. In this case, the amount of the tax shall be the amount of difference between the amount as computed according to the tax rates as prescribed in Article 2 of the revised Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law it shall be collected in accordance with the Ordinance.
As regards the textiles or textile goods which are prescribed in the preceding paragraph and which are prescribed by Ordinance, the excise may be collected, in accordance with the prescriptions of, Ordinate, at the time when the taxtiles and the textile goods are taken delivery of from the hoarding places, notwithstanding the provisions of the said paragraph.
A manufacturer, retailer as prescribed in Paragraph III, or other person as prescribed by Ordinance, shall report, to the Government within a month after the date of the enforcement of the provisions of Article 13, the kinds, quantities, prices or the hoarding places of the textile or textile goods possessed.
In case the excise is collected, in accordance with the provisions of Paragraph 3, from the retailer of the commodities which have come under number 25 of class I of Article 1 of the old Commodities Tax Law, the provisions of Article 25-II to 25-VII of the old Commodities Tax Law, shall apply to the associations organized by the retailers of the said commodities (including the associations organized by the said associations).
Article 45.　As to the commodities tax imposed or imposable before the date of the enforcement of the provisions of Article 16, it shall conform to the old Law.
As to cakes, sweeteats and other commodities as prescribed by ordinance which was exported within a month after the date of enforcement of the provisions of Article 16, the subsidies as prescribed in the provisions of Article 14 of the Commodities Tax Law, it shall still conform to the instances of the old Law.
When a person who produces continuously, before the date of the enforcement of the provisions of Article 16, such commodities which come under class I of Article 1 of the old Commodities Tax Law, and which come under the same article of the revised Law (excluding such commodities which come under Number 91) or dulcine, reports the effect to the Government within a month after the date of the enforcement of the provisions of Article 16, he shall be deemed to have report the effect, at the date of the enforcement of the provisions of the same article in accordance with the provisions of Article 15 of the same Law.
In case a manufacturer or a retailer of Class I or II commodities (excluding such commodities as prescribed in Number 91 of Class I) as prescribed in Article 1 of the revised Commodities Tax Law, or other person as prescribed by Ordinance, possesses, at the time of the enforcement of the provisions of Article 16, commodities corresponding to one of the under-mentioned number at the places other than manufactories or bonded areas, the said places shall be deemed the manufactories and the possessor shall be deemed the manufacturer, and the commodities tax shall be imposed thereupon. In this case, the said commodities shall be deemed to have been taken out of the manufactories at the date of the enforcement of the provisions of the same article, and the Commodity Tax shall be collected as prescribed by Ordinance.However, as regards the commodities which have been imposed the commodities tax, in accordance with the old provisions the amount of the tax shall be the amount deducted by the amount corresponding to the amount of the tax imposed theseupon.
1.　Class I commodities as prescribed in Article 1 of the revised Commodities Tax Law (excluding Class II commodities as prescribed in Article 1 of the old Commodities Tax Law), the total amount of which exceeding 10,000 yen.
2.　Wheat-sugar, grape-sugar or malt-sugar, the total amount of which exceeding 500 kin.
3.　Saccharine or dulcine, the total amount of which exceeding 2 kg.
4.　Honey exceeding 300 kin.
As to the commodities corresponding to the provisions of Paragraph 1 of Article 12, or of Paragraph 1 of Article 13 of the Commodities Tax Law, the commodity tax may not be imposed, as prescribed by Ordinance, ragardless of the provisions of the preceding paragraph.
As regards the commodities as prescribed in Paragraph 4 and which is prescribed by Ordinance, the commodity tax may be imposed, as prescribed by Ordinance, at the time when the said commodities are taken out of the hoarding place, regardless of the provision of the same paragraph.
The manufacturer, retailer as prescribed in Paragraph 4 or other person as prescribed by Ordinance, shall file to the Government within a month after the date of the enforcement the provisions of Article 16, as regards the commodities prescribed in Number 1 of the same paragraph, the quantities prices and hoarding places in every kind of commodities, and as regards the commodities prescribed in Numbers 2 to 4 of the same paragraph the quantities and hoarding places in, every kind of commodities.
In case the excise is collected, in accordance with the provision of Paragraph 4, from the retailer of the commodities (excluding the commodities as prescribed in Number 9) which have come under Class I of Article 1 of the old Commodities Tax Law, the provisions of Article 25-II to Article 25-VII of the old Commodities Tax Law, shall apply, with regard to the associations organized by the retailers of the said Commodities (including the associations organized by the said associations).
Article 46.　When a person who manages a dancinghall continuously before the date of the enforcement the provisions of Article 16, reports the effect to the Government within a month after the date of the enforcement of the provisions of the same article, he shall be deemed to have reported the effect at the date of the enforcement of the provisions of the same article in accordance with the provisions of Article 7 of the Admission Tax Law.
Article 47.　As regards the playing Sets Tax Law imposed or imposable before the date of the enforcement of the provisions of Article 19, it shall still conform to the instance of the old Law.
As to the playing sets which is possessed by a manufacturer or a retailer at the time of the enforcement of the provisions of Article 19 of the revised playing Sets Tax Law, the manufacturer or retailer shall pay the playing sets tax the amount of which is the amount of difference between the amount as computed according to the tax rates as prescribed in Article 4 of the revised Law and the amount as computed according to the tax rates as prescribed in the same article of the old Law.
Article 48.　As to the Stamp Duties imposed or imposable before the date of the enforcement of the provisions Article 20, it shall still conform to the instance of the old Law.
As to the application of the provisions of Paragraph 1 of Article 4 or Article 7 of the Stamp-Duties Law to the books, as prescribed in Paragraph 1 of Article 4 of the same Law, which have begun to make an entry before July 30th, 1945, the period from August 1 of the same year to the previous day of the abolishment of the Imperial Ordinance No.423 of the same year, shall not be computed in the period of an year as prescribed in Paragraph 1 of Article 4 or in Article 7 of the same Law.
Article 49.　As to savings in accordance with the provisions of Article 17 of the old Law of Establishment for the Tax Payment which shall exists at the time of the enforcement of the provisions of Article 26, it shall still conform to the instances of the old Law.
Article 50.　As to the computation of the fractional part of the revenues or refunds of national taxes which were make notification before the date of the enforcement of the provisions of Article 27, or of refunds of national taxes which were paid in before the same period, it shall still comform to the instances of the old Law.
Article 51.　As to the Temporary Excess Profits Tax of the corporation in every business year which has closed before March 31st, 1946, and the Temporary Excess Profits Tax of the individual before the fiscal year of 1946, it shall still conform to the instances of the old Law.
Article 52.　As to the corporation tax upon the income and capital of every business year closed before date of the enforcement of the provision of Number 8 of Article 28, the corporation tax upon the liquidation income due to the amalgamation before the date of the enforcement of the provisions of the same article, and the income tax upon the real property income devidends and interests, income, Class A business income, Class B business income, Class B earned income forests income, Class B retirement income, and the gross individual income, before the fiscal year of 1946, it shall still conform to the instances of the old Law relating to the adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and other Areas of Japan.It shall also be the same, in respect to the classified income tax imposable or imposed upon the Class A dividends and interest income, before the date of the enforcement of the provisions of the preceding same Law, and in respect to the gross income tax imposable at the time of payment, according to the provisions of Article 22 of the Law relating to the Adjustment of Double Taxation of Income Tax and Corporation Tax in Japan Proper and Other Areas of Japan.
Article 53.　As to the special rules concerning the abatement or exemption, of national taxes, imposable upon the war-sufferers, of national taxes imposable upon the demaged objects, or of national taxes imposable upon the damaged districts and concerning the computation or determination of the taxation standards, and to the special rules concerning the postponement of collection or the elements of qualification of taxpayment, with regard to the war demages before the date of the enforcement of the provision of Number 9 of Article 28, it shall still conform to the instances of the old Law of Exemption or Abatement of National Taxes for the War Damages.However, it shall not hold good, provided that the Land Tax or House Tax provides special rules by orders.
Article 54.　As to the special rules concerning the abatement exemption, postponement of collection, or decision of taxation standards, of the income tax, business tax or land tax imposable upon the enlisted men and civilians in military service of the recent war or upon the head of family or other members of family living in the same house with them, special rules concerning the elements of qualification of tax payment, with regard to the above-mentioned persons it shall still conform to the instances of the old rules of Law No.94, of 1937.
Artcile 55.　Necessary matters regarding the enforcement of the provision of Number 12 of Article 29, shall be provided by Ordinance.
Article 56.　In respect to the exemption of internal taxes or the delivery of subsidies, for the liquors, cooling beverages, sugar, molasses, sugar water, playing sets, commodities as prescribed in Article 1 of the old Commodities Tax Law, sweetmeats, fruit molasses or other similar commodeties, which were exported before the date of the enforcement of the provision of Number 13 of Article 28, and in respect of the abatement or exemption of taxes for the above enumerated commodities which were imported from Kwantung Province, it shall still conform to the instances of the old Law No.72 of 1943.
Article 57.　As to the amusement and restaurant tax, Hunt-Licence Tax dividends and interests special tax, foreign currency and bonds special tax, building tax, special act tax, electricity and gas tax and advertisement tax, imposed or imposable before the date of the enforcement the provisions of Numbers II to VII of Article 28, it shall still conform to the instances of the old Law.
Article 58.　In respect to the application of penal regulations imposable upon the act committed before the abolishment or revision of other Laws, due to the present Law, it shall still conform to the instances of the old Laws.