(地方税法及び地方分与税法の一部を改正する法律)
法令番号: 法律第16号
公布年月日: 昭和21年9月1日
法令の形式: 法律

提案理由 (AIによる要約)

戦後の社会経済情勢の激変により、地方公共団体の財政は困難な状況に陥っている。戦災による税源喪失、物価高騰に伴う給与改善費、戦災復興費用等により多額の財源が必要となっている。また、地方公共団体間の財政事情の不均衡が著しい。地方自治の発展のためには、地方自治団体の財政強化と自主化が必要である。そこで、地方財源の拡充、地方財政の自主性強化、地方財政調整の適正化を目標として、地方税法及び地方分与税法の一部を改正する。主な改正点として、地方税全般にわたる増税、府県民税の新設、法定外独立税設定権限の府県への付与、配付税の増額等を行う。

参照した発言:
第90回帝国議会 衆議院 本会議 第22号

審議経過

第90回帝国議会

衆議院
本会議 - 第22号
(昭和21年7月30日)
本会議 - 第23号
(昭和21年8月1日)
所得税法の一部を改正する等の法律案外二件委員会 - 第1号
(昭和21年8月2日)
所得税法の一部を改正する等の法律案外二件委員会 - 第2号
(昭和21年8月5日)
所得税法の一部を改正する等の法律案外二件委員会 - 第3号
(昭和21年8月6日)
所得税法の一部を改正する等の法律案外二件委員会 - 第4号
(昭和21年8月7日)
所得税法の一部を改正する等の法律案外二件委員会 - 第5号
(昭和21年8月8日)
所得税法の一部を改正する等の法律案外二件委員会 - 第6号
(昭和21年8月9日)
所得税法の一部を改正する等の法律案外二件委員会 - 第7号
(昭和21年8月10日)
所得税法の一部を改正する等の法律案外二件委員会 - 第8号
(昭和21年8月15日)
本会議 - 第29号
(昭和21年8月15日)
貴族院
本会議 - 第20号
(昭和21年8月16日)
所得税法の一部を改正する等の法律案特別委員会 - 第1号
(昭和21年8月17日)
所得税法の一部を改正する等の法律案特別委員会 - 第3号
(昭和21年8月21日)
所得税法の一部を改正する等の法律案特別委員会 - 第4号
(昭和21年8月22日)
所得税法の一部を改正する等の法律案特別委員会 - 第5号
(昭和21年8月23日)
所得税法の一部を改正する等の法律案特別委員会 - 第6号
(昭和21年8月26日)
本会議 - 第24号
(昭和21年8月27日)
朕は、帝國議會の協贊を經た地方税法及び地方分與税法の一部を改正する法律を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Law concerning the partial amendment to the Local Tax Law and Local Distribution Tax Law, approved by the Imperial Diet and cause the same to be promulgated.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十一年九月一日
This first day of the ninth month of the twentyfirst year of Showa (September 1, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
內務大臣　大村清一
Minister for Home Affairs　OMURA Seiichi
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
法律第十六號
Law No.16
Bill Amending the Local Tax Law and the Local Apportionment Tax Law.
第一條　地方税法の一部を次のやうに改正する。
Article 1.　The Local Tax Law shall be amended as follows:
第一條第一項中「府縣」を「道府縣」に、「府縣税」を「道府縣税」に改め、同條第二項中「府縣條例」を「道府縣條例」に改め、同項の次に次の一項を加へる。
In Article 1, Paragraph 1, "an urban or rural prefecture" and "an urban or rural prefectural tax" shall read "a district and an urban or rural prefecture" and "a district and or an urban or rural prefectural tax" respectively:in Paragraph 2, of the same article "the byelaw of an urban or rural prefecture" shall read "the byelaw of a district and or an urban or rural prefectture" and the following paragraph shall be inserted after the same paragraph:
前二項ノ規定ヲ除クノ外本法中府縣、府縣税、府縣民税、府縣知事、府縣吏員、府縣參事會又ハ府縣條例トアルハ夫々北海道、北海道税、北海道民税、北海道廳長官、北海道吏員、北海道參事會又ハ北海道條例ヲ含ムモノトス
An urban or rural profecture, an urban or rural prefectural tax, an urban or rural prefectural inhabitant tax, the governor of an urban or rural prefecture, an officer of an urban or rural prefecture, a council of aldermen of an urban or rural prefecture or a byelaw of an urban or rural prefecture mentioned in the present Law shall, excepting the provisions prescribed in the preceding two paragraphs, be deemed to include Hokkaido, Hokkaido district tax, Hukkaido inhabitant tax, the governor of Hokkaido district, an officer of Hokkaido, council of aldermen of Hokkaido or a byelaw of Hokkaido respectivcly.
同條第三項中「及北海道地方費」を削り、同條第四項を次のやうに改める。
In Paragraph 3 of the same article, "and the Local Treasury of Hokkaido" shall be deleted, Paragraph 4 of the same Article shall be amended as follows:
前項ノ場合ニ於テハ府縣、府縣税、府縣民税、府縣知事、府縣吏員、府縣參事會又ハ府縣條例トアルハ夫々東京都、東京都税、東京都民税、東京都長官、東京都吏員、東京都參事會又ハ東京都條例トス
In the case prescribed in the last preceding paragraph, an urban or rural prefecture, an urban or rural prefectural tax, an urban or rural prefectural inhabitant tax, the governor of an urban or rural prefecture, an officer of an urban or rural prefecture, a council of aldermen of an urban or rural prefecture or a byelaw of an urban or rural, prefecture shall mean Tokyo Metropolis, Tokyo Metropolis tax, Tokyo Metropolis inhabitant tax, the governor of Tokyo Metropolis, an officer of Tokyo Metropolis, the council of aldermen of Tokyo Metropolis or a byelaw of Tokyo Metropolis respectively.
第二十條第一項の次に次の一項を加へる。
After Paragraph 1 of Article 20 shall be inserted the following paragraph:
第四十八條ノ六第一項ノ場合ニ於テ市町村ハ府縣民税ノ賦課總額ノ配當ニ關シ違法又ハ錯誤アリト認ムルトキハ其ノ告知ヲ受ケタル日ヨリ三十日以内ニ府縣知事ニ異議ノ申立ヲ爲スコトヲ得
If in the case nentioned in Paragraph 1 of Article 48-VI, a city, town or village recognizes illegality or error to be extant in respect of the allotment of the tatal amount of imposition of an urban or rural prefectural inhabitant tax, it may file a protest with the governor or an urban or rural prefecture within thirty days after it has received the notification thereof.
同條第三項中「前二項」を「前三項」に改め、同條第四項中「第三項」を「前項」に改め、同條第五項中「前四項」を「前五項」に改める。
In Paragraph 3 of the same Article "the last preceding two paragraphs" shall read "the preceding three paragraphs" :in Paragraph 4 of the same Article "Paragraph 3" shall read "the last preceding paragraph" :in Paragraph 5 of the same article "the preceding four paragraphs" shall read "the preceding five paragraphs."
第二十六條第一項第一號中「又ハ徴收ノ囑託ヲ受ケタル滿洲國ノ國税若ハ地方税」を削る。
In Article 26, Paragraph 1, Item 1, "the national or local tax of Manchukuo entrusted to Local Corporation to collect" shall be deleted.
第四十六條中「百分ノ百」を「百分ノ二百」に、「百分ノ百二十」を「百分ノ二百四十」に改める。
In article 46, "100%" and "120%" shall read "200%" and "240%" respectively.
第四十八條中「段別税」を「府縣民税段別税」に改め、同條に次の二項を加へる。
In Article 48, "Acreage Tax" shall read "{Urban or rural prefectrural inhabitant tax Acreage tax}" , and the same article shall have the following additional two paragraphs:
府縣ハ前項ニ掲グルモノノ外別ニ税目ヲ起シテ獨立税ヲ課スルコトヲ得
In addition to those prescribed in the preceding Paragraph, an urban or rural prefecture may impose an independent tax by creating a new item of tax.
前項ノ獨立税ノ新設及變更ニ付テハ内務大臣及大藏大臣ノ許可ヲ受クベシ
With regard to the creation and alteration of the independent tax contemplated in the last preceding Paragraph, the permission of Minister for Home Affairs and Minister of Finance shall be obtained.
第四十八條ノ二　府縣民税ハ左ニ掲グル者ニ對シ之ヲ課ス但シ貧困ニ因リ生活ノ爲公私ノ救助ヲ受ケ又ハ扶助ヲ受クル者ニ對シテハ此ノ限ニ在ラズ
Article 48-II.　The urban or rural prefectural inhabitant tax shall be imposed on such person as is prescribed as follows, except a person who receivespublic or private relief or assistance for his livelihood on account of poverty:
一　府縣内ニ一戸ヲ構フル個人又ハ一戸ヲ構ヘザルモ獨立ノ生計ヲ營ム個人
1.　Any person who keeps his own house or gets his living in spite of keeping no house within the urban or rural prefecture concerned.
二　前號ニ該當セザルモ府縣内ニ事務所、營業所又ハ家屋敷ヲ有スル個人
2.　Any person who owns an office, place of business or house and site within the urban or rural prefecture concerned although he does not fall under the preceding item.
三　府縣内ニ事務所又ハ營業所ヲ有スル法人
3.　Any juristic person who owns his office or place of business within the urban or rural prefecture concerned.
前項第一號又ハ第二號ノ個人ニ付テハ當該事實アル市町村毎ニ、第三號ノ法人ニ付テハ其ノ事務所又ハ營業所毎ニ府縣民税ヲ課ス
The urban or rural prefectural inhabitant tax shall be imposed in respect of a person mentioned in Item 1 or 2 of the preceding Paragraph in every city, town or village in which such fact as is prescribed in the above-mentioned Item exists, and on every office or place of business in respect of the juristic person prescribed in Item 3 of the same Paragraph.
第四十八條ノ三　府縣民税ノ賦課期日ハ四月一日トス
Article 48-III.　The date of imposition of an urban or rural prefectural inhabitant tax shall be the first day of April.
前項ニ定ムルモノノ外府縣民税ノ課税方法ハ府縣條例ヲ以テ之ヲ規定スベシ
In addition to the provisions of the preceding Paragraph, the manner of taxation of an urban or rural prefectural tax shall be provided in a byelaw of an urban or rural prefecture.
第六條及第十條ノ規定ハ府縣民税ニ付テハ之ヲ適用セズ
The provisions of Articles 6 and 10 shall not apply to an urban or rural prefectural inhabitant tax.
第四十八條ノ四　府縣民税ノ賦課總額ハ六十圓ニ第四十八條ノ二ニ定ムル納税義務者數ヲ乘ジタル額ヲ超ユルコトヲ得ズ
Article 48-IV.　The total amount of imposition of an urban or rural prefectural inhabitant tax shall not exceed the quotient of sixty yen multiplied by the number of the tax-obligors prescribed in Article 48-II.
前項ノ規定ノ適用ニ付テハ第四十八條ノ二第一項第一號又ハ第二號ノ個人ハ當該事實アル市町村毎ニ、同項第三號ノ法人ハ其ノ事務所又ハ營業所毎ニ獨立ノ納税義務者ト看做ス
In the case of the application of the provisions of the preceding Paragraph, a person prescribed in Article 48-II, Paragraph 1, Item 1 or 2 shall be deemed an independent tax-obligor in every city, town or village in which such fact as is prescribed in the same Item exists;a juristic person prescribed in Item 3 of the same Paragraph, an independent tax-obligor against every office or place of business of his own.
第四十八條ノ五　特別ノ必要アル場合ニ於テハ内務大臣ノ許可ヲ受ケ前條第一項ニ規定スル制限額ヲ超過シ其ノ百分ノ五十以内ニ於テ増課スルコトヲ得
Article 48-V.　In a case where special need exists, the taxation which may exceed the limit prescribed in Paragraph 1 of the last preceding Article but may be restricted within 150% of the above mentioned limit may be permissible upon obtaining the permission of Minister for Home Affairs.
第四十八條ノ六　府縣民税ノ賦課總額ハ府縣條例ノ定ムル所ニ依リ之ヲ市町村ニ配當スルコトヲ得
Article 48-VI.　The total amount of imposition of an urban or rural prefectural tax may be alloted to cities, towns and villages in accordance with the provisions of the byelaw of an urban or rural prefecture.
前項ノ場合ニ於テハ法律、命令及府縣條例ニ定ムルモノノ外府縣民税ノ課税方法ハ關係市町村ノ條例ヲ以テ之ヲ規定セシムルコトヲ得
In addition to the provisions prescribed in Law, Ordinance and byelaw of an urban or rural prefecture, the manner of imposition of an urban or rural prefectural tax shall be caused to be provided in a byelaw of the city, town or village concerned in the case of the preceding Paragraph.
第五十八條中「藝妓税附加税」を「藝妓税附加税 第四十八條第二項ノ規定ニ依ル獨立税ノ附加税」に改める。
In Article 58, "Surtax on Geigi tax" shall read{Surtax on geigi tax Surtax on an independent tax}prescribed in the provisions of Article 48, Paragraph 2."
第六十一條中「百分ノ二百」を「百分ノ三百」に、「百分ノ二百四十」を「百分ノ三百六十」に改める。
In Article 61, "200%" and "240%" shall read "300%" and "360%" respectively.
第六十三條第二項中「第四十八條ニ掲グル獨立税」を「第四十八條第一項ニ掲グル獨立税（府縣民税ヲ除ク）」に改める。
In Article 63, Paragraph 2, "any of the independent taxes enumerated in Article 48" shall read "any of the independent taxes (excluding an urban or rural prefectural inhabitant tax) enumerated in Article 48, Paragraph 1."
第六十五條第一項中「十月」を「四月」に改める。
In Article 65, Paragraph 1, "October" shall read "April."
第六十六條第一項及び第二項を次のやうに改める。
In Article 66, Paragraphs 1 and 2 shall be amended and put together into one paragraph as follows:
市町村民税ノ賦課總額ハ四十圓ニ第六十四條ニ定ムル納税義務者數ヲ乘ジタル額ヲ超ユルコトヲ得ズ
The total amount of imposition of a city, town or village inhabitant tax shall not exceed the quotient of forty yen multiplied by the number of the tax-obligors prescribed in Article 64.
同條第三項中「前二項」を「前項」に改める。
In Paragraph 3 of the same Article, "the last preceding two paragraphs" shall read "the last preceding paragraphs."
第六十六條ノ二　特別ノ必要アル場合ニ於テハ府縣知事ノ許可ヲ受ケ前條第一項ニ規定スル制限額ヲ超過シ其ノ百分ノ五十以内ニ於テ増課スルコトヲ得
Article 66-II.　In a case where special need exists, the taxation which may exceed the limit prescribed in Paragraph 1 of the last preceding Article but may be restricted within 50% of the above-mentioned limit may be permissible upon obtaining the permission of the governor of an urban or rural prefecture.
第七十五條第一項の次に次の一項を加へる。
In Article 75, the following paragraph shall be inserted after Paragraph I of the same Article:
府縣民税ニ對シテハ府縣税獨立税割ヲ課スルコトヲ得ズ
A proportional rate on an independent tax on an urban or rural prefectural tax shall not be imposed on an urban or rural prefectural inhabitant tax.
同條第二項中「前項」を「第一項」に改める。
In Paragraph 2 of the same Article "the last preceding Paragraph" shall read "Paragraph 1."
第七十六條第二項を次のやうに改める。
Article 76, Paragraph 2 shall be amended as follows:
府縣民税又ハ市町村民税ニ對シテハ府縣税獨立税割又ハ市町村税獨立税割ヲ課スルコトヲ得ズ
A proportional rate on an independent tax on an urban or rural prefectural tax and a proportional rate on an independent tax on an city, town or village tax shall not be imposed on an urban or rural prefectural inhabitant tax and a city, town or village inhabitant tax respectively.
第八十條第二項中「二十圓」を「二百圓」に改める。
In Article 80, Paragraph 2 "twenty yen" shall read "two hundred yen."
第八十五條ノ二中「百分ノ百トアルハ百分ノ三百、百分ノ百二十トアルハ百分ノ三百六十」を「百分ノ二百トアルハ百分ノ五百、百分ノ二百四十トアルハ百分ノ六百」に改める。
In Article 85-II, the 100% mentioned in the same Article shall be 300%, the 120% shall be 360%, the 200% mentioned in the same Article shall be 500%, the 240% shall be,600%.
第八十五條ノ十中「東京都ノ區」を「東京都ノ區ノ區税竝ニ東京都ノ區」に改め、同條を第八十五條ノ十四とする。
In Article 85-X, "a ward tax of a ward of Tokyo Metropolis" shall be inserted before "the Tokyo Metropolis tax" , and the same Article shall be altered as Article 85-XIV.
第八十五條ノ七第一項を削り、同條を第八十五條ノ八とし、第八十五條ノ八を第八十五條ノ九とし、第八十五條ノ九を第八十五條ノ十とする。
Article 85-VII, Paragraph 1 shall be deleted;the same Article shall be altered as Article 85-VIII;Article 85-VIII shall be altered as Article IX and Article IX shall be altered as Article X.
第八十五條ノ六を第八十五條ノ七とし、第八十五條ノ五中「第六十四條」を「第六十七條」に改め、同條を第八十五條ノ六とする。
Article 85-VI shall be altered as Article 85-VII and in Article 85-V, "Article 64" shall read "Article 67" and the same Article shall be altered as Article 85-VI.
第八十五條ノ四第一項中「都民税」を削り、同條を第八十五條ノ五とする。
In Article 85-IV, Paragraph 1, "metropolitan resident tax" shall be deleted, and the same Article shall be altered as Article 85-V.
第八十五條ノ四　東京都ノ區ノ存スル區域ニ於テハ第四十八條ノ四第一項ノ規定ノ準用ニ付テハ同項中六十圓ニ第四十八條ノ二ニ定ムル納税義務者數ヲ乘ジタル額トアルハ六十圓ニ東京都ニ於ケル第一條第四項ニ於テ準用スル第四十八條ノ二ニ定ムル納税義務者數ヲ乘ジタル額及四十圓ニ區ノ存スル區域ニ於ケル第一條第四項ニ於テ準用スル第四十八條ノ二ニ定ムル納税義務者數ヲ乘ジタル額ノ合算額トス
Article 85-IV.　In the area of Tokyo Metropolis in which a ward is established, with regard to the application with the necessary modifications of the provisions of Article 48-IV, Paragraph 1, it shall be deemed, that the quotient of sixty yen multiplied by the number of tax-obligors stipulated in Article 48-II mentioned in the same Paragraph shall be the total sum of the quotient of sixty yen multiplied by the number of the tax-obligors in Tokyo Metropolis prescribed in Article 48-II, the application with the necessary modifications of which is provided in Article 1, Paragraph 4 and the quotient of forty yen multiplied by the number of tax obligors in the area, in which a ward is established, prescribed in Article 48-II, the application with the necessary modifications of which is provided in Article 1, Paragraph 4.
都民税ノ課税ニ付第四十八條ノ二第二項及第四十八條ノ四第二項ノ規定ヲ準用スル場合ニ於テハ東京都ノ區ノ存スル區域ヲ以テ市ト看做ス
In the case of the application with the necessary modifications of the provisions of Article 48-II, Paragraph 2 and Article 48-IV, Paragraph 2 with regard to the taxation of Metropolitan inhabitant tax, the area of Tokyo Metropolis in which a ward is established shall be doomed city.
第八十五條ノ十一　東京都ノ區ハ東京都條例ノ定ムル所ニ依リ其ノ區域内ニ於テ東京都ノ課スルコトヲ得ル税ノ全部又ハ一部ヲ區税トシテ課スルコトヲ得
Article 85-XI.　A ward of Tokyo Metropolis may, in accordance with the provisions of Tokyo Metropolitan bylaw, impose as a ward tax the whole or a part of the taxes which Tokyo Metropolis may impose within the boundary of the ward concerned.
前項ノ東京都條例ニ付テハ内務大臣ノ許可ヲ受クベシ
With regard to the Tokyo Metropolitan bylaw mentioned in the preceding Paragraph, the permission of Minister for Home Affairs shall be obtained.
第八十五條ノ十二　東京都ノ區ハ前條第一項ノ外別ニ税目ヲ起シテ獨立税ヲ課スルコトヲ得
Article 85-XII.　A ward of Tokyo Metropolis may impose an independent tax by creating a new item of tax in addition to those provided in Paragraph 1 of the last preceding Article.
前項ノ獨立税ノ新設及變更ニ付テハ東京都ノ同意竝ニ内務大臣及大藏大臣ノ許可ヲ受クベシ
The creation and alteration of an independent tax contemplated in the preceding Paragraph, the approval of Tokyo Metropolis and the permission of Minister for Home Affairs and Minister of Finance shall be obtained.
第八十五條ノ十三　區税ニ付テハ本法中市町村税ニ關スル規定ヲ準用ス
Article 85-XIII.　In respect to a ward tax, the provisions in the present Law relating to the city town or village tax shall apply with the necessary modifications.
前項ノ場合ニ於テハ市町村、市町村長、市町村吏員、市町村會又ハ市町村條例トアルハ區、區長、區所屬ノ官吏、區所屬ノ都吏員若ハ區吏員、區會又ハ區條例トス
In the case prescribed in the preceding Paragraph, it shall be deemed that a city, town or village, a mayor of city or headman of town or village, an officer of a city, town or village, the council of a city, town or village or a bylaw of a city, town or village shall read a ward, a head of a ward, a government official belonging to a ward, a Metropolitan officer belonging to a ward or an officer of a ward, the council of a ward or a bylaw of a ward.
第二條　地方分與税法の一部を次のやうに改正する。
Article 2.　The Local Apportionment Tax Law shall be amended as follows:
地方分與税法目次中「第四款　町村配付税」を「第四款　町村配付税 第五款　特別配付税」に改める。
In the Contents of the Local Apportionment Tax Law "Division 4 Town and Village Distribution Tax Law" shall read "{Division 4 Town and Village Distribution Tax Division 5 Special Distribution Tax}"
第二條第二項中「百分ノ十・〇六」を「百分ノ十六・六七」に、「百分ノ十四・四〇」を「百分ノ三十四・七九」に改める。
In Article 2, Paragraph 2. "10.06%" and "14.40" shall read "16.67%" and "34.79%" respectively.
第六條第一項中「百分ノ十・〇六」を「百分ノ十六・六七」に、「百分ノ十四・四〇」を「百分ノ三十四・七九」に改める。
In Article 6, Paragraph 1. "10.06%" and "14.40" shall read "16.67%" and "34.79%" respectively.
第十條中「百分ノ六十三」を「百分ノ六十五」に、「百分ノ三十七」を「百分ノ三十五」に改める。
In Article 10, "63%" and "37%" shall read "65%" and "35%" respectively.
第十三條　道府縣配付税ハ之ヲ第一種配付額、第二種配付額及第三種配付額ニ分チ第一種配付額ハ道府縣ノ課税力ヲ標準トシ、第二種配付額ハ道府縣ノ財政需要ヲ標準トシ、第三種配付額ハ特別ノ事情アル道府縣ニ對シ其ノ事情ヲ斟酌シテ之ヲ分與ス
Article 13.　The district and urban or rural prefectural distribution tax (Do-Fu-Kon-haifu-zei) shall be divided into the distribution amount of the first kind, the distribution amount of the second kind and the distribution amount of the third kind:the distribution amount of the first kind shall be apportioned on the basis of the taxation capacity of the district and urban or rural prefecture;the distribution amount of the second kind, on the basis of the financial need of the district and urban or rural prefecture;and the distribution amount of the third kind, on the consideration of the special circumstances of the concerned district or urban or rural prefecture under special circumstances.
第十四條　第一種配付額、第二種配付額及第三種配付額ハ夫々道府縣配付税總額ノ百分ノ四十七・五、百分ノ四十七・五及百分ノ五トス
Article 14.　The distribution amount of the first kind, the distribution amount of the second kind and the distribution amount of the third kind shall be 47.5%, 47.5% and 5% of the total sum of the district and urban or rural prefectural distribution tax respectively.
第十五條第四項中「百分ノ百」を「百分ノ二百」に改める。
In Article 15 Paragraph 4, "100%" shall read "200%."
第十六條第二項を次のやうに改める。
Article 16, Paragraph 2 shall be amended as follows:
割増人口ハ當該道府縣ノ大都市部人口ノ三倍、都市部人口ノ二倍及町村部人口ノ合算額ニ百五十萬ヲ加ヘタルモノトス
The augmented population (warimashi-jinko) shall be the total sum of the three times of the population of larger city area, twice of the population of the other city area and the population of the town and village area of the concerned district or urban or rural prefecture, plus one million and five hundred thousand.
第十六條ノ二　第三種配付額ノ分與方法ハ命令ノ定ムル所ニ依ル
Article 16-II.　The procedure of the apportionment of the distribution amount of the third kind shall be provided in governmental ordinance.
第十七條第二項中「前二條」を「第十五條及第十六條」に改める。
In Article 17, Paragraph 2, "the last preceding two article" shall be read "Articles 15 and 16."
第十八條　前條第二項ノ規定ニ依リ減額シタル額ハ之ヲ第三種配付額ニ加フ
Article 18,　the amount which has been subtracted in accordance with the provisions contemplated in Paragraph 2 of the last preceding Article, shall be added to the distribution amount of the third kind.
第十九條　市町村配付税ハ大都市配付税、都市配付税、町村配付税及特別配付税ノ四種トス
Article 19.　The city, town or village distribution tax shall be classified into the larger city distribution tax, the other city distribution tax, the town or village distribution tax and the special distribution tax.
大都市配付税ハ大都市ニ、都市配付税ハ都市ニ、町村配付税ハ町村ニ、特別配付税ハ大都市、都市及町村ニ對シテ之ヲ分與ス
The larger city distribution tax shall be apportioned to the larger cities;the other city distribution tax, to the other cities;the town or village distribution tax, to the towns or villages;and the special distribution tax, to the larger cities, the other cities and the towns and villages.
大都市及都市ノ區分ハ命令ノ定ムル所ニ依ル
The line of demarcation between larger city and other city shall be provided in a governmental ordinance.
第二十條第一項第一號中「半額」を「百分ノ四十七・五」に改め、同項第二號中「半額」を「百分ノ四十七・五」に、「大都市、都市及町村ノ各總割増人口」を「大都市總人口ノ三倍、都市總人口ノ二倍及町村總人口」に改め、同條第四項中「百分ノ二百」を「百分ノ三百」に改める。
In Article 20, Paragraph 1, Item 1 "half of" shall read "47.5% of," in Item 2 of the same paragraph, "half of" shall read "47.5% of" "the respective total augmented population of larger cities, other cities and towns and villages" shall read "three times of the total population of the larger cities, twice of the total population of the other cities and the total population of the towns and villages" ;and in Paragraph 4 of the same Article, "200%" shall read "300%."
第二十條ノ二　特別配付税ノ總額ハ市町村配付税總額ノ百分ノ五トス
Article 20-II.　The total sum of the special distribution tax shall be 5% of the total sum of the city, the town and the village distribution tax.
第二十三條第四項中「百分ノ二百」を「百分ノ三百」に改める。
In Article 23, Paragraph 4, "200%" shall read "300%."
第二十四條第二項を次のやうに改める。
Article 24, Paragraph 2 will be amended as follows:
割増人口ハ當該市ノ人口ニ九十萬ヲ加ヘタルモノトス
The augmented population shall be the population of the concerned city, plus nine hundred thousand.
第二十六條　前條第二項ノ規定ニ依リ減額シタル額ハ之ヲ特別配付税ニ加フ
Article 26.　The amount which has been subtracted in accordance with the provisions contemplated in Paragraph 2 of the last preceding Article, shall be added to the special distribution tax.
第二十七條　都市配付税ハ之ヲ第一種配付額及第二種配付額ニ分チ第一種配付額ハ都市ノ課税力ヲ標準トシ、第二種配付額ハ都市ノ財政需要ヲ標準トシテ之ヲ分與ス
Article 27.　The city distribution tax shall be divided into the distribution amount of the first kind and the distribution amount of the second kind;the distribution amount of the first kind shall be apportioned on the basis of the taxation capacity of the city, and the distribution amount of the second kind, on the basis of the financial need of the city.
第二十八條　第一種配付額及第二種配付額ハ夫々都市配付税總額ノ半額トス
Article 28.　The distribution amount of the first kind and the distribution amount of the second kind shall be half of the total sum of the city distribution tax respectively.
第二十九條第四項中「百分ノ二百」を「百分ノ三百」に改める。
In Article 29, Paragraph 4, "200%" shall read "300%."
第三十條第二項を次のやうに改める。
Article 30, Paragraph 2 shall be amended as follows:
割増人口ハ當該市ノ人口ニ四萬五千ヲ加ヘタルモノトス
The augmented population shall be the population of the city concerned plus forty-five thousand.
第三十一條　削除
Article 31,　shall be deleted.
第三十三條中「第三種配付額」を「特別配付税」に改める。
In Article 33, "the distribution amount of the third kind," shall read "the special distribution tax."
第三十四條　町村配付税ハ之ヲ第一種配付額及第二種配付額ニ分チ第一種配付額ハ町村ノ課税力ヲ標準トシ、第二種配付額ハ町村ノ財政需要ヲ標準トシテ之ヲ分與ス
Article 34.　The town or village distribution tax shall be divided into the distribution amount of the first kind and the distribution amount of the second kind;the distribution amount of the first kind shall be apportioned on the basis of the taxation capacity of the town or village and the distribution amount of the second kind on the basis of the financial need of the town or village.
第三十五條　第一種配付額及第二種配付額ハ夫々町村配付税總額ノ半額トス
Article 35.　The distribution amount of the first kind and the distribution amount of the second kind shall be half of the total sum of the town or village distribution tax respectively.
第三十六條第四項中「百分ノ二百」を「百分ノ三百」に改める。
In Article 36, Paragraph 4, "200%" shall read "300%."
第三十七條第二項を次のやうに改める。
Article 37, Paragraph 2 shall be amended as follows:
割増人口ハ當該町村ノ人口ニ三千ヲ加ヘタルモノトス
The augmented population shall be the population of the town or village concerned plus three thousand.
第三十八條　削除
Article 38　shall be deleted.
第四十條中「第三種配付額」を「特別配付税」に改める。
In Article 40, "to distribution amount of the third kind," shall read "the special distribution tax."
第四十條ノ二を第四十條ノ四とする。
Article 40-II shall be altered to Article 40-IV.
第三章に次の一款を加へる。
The following division shall be inserted in Chapter 3:
第五款　特別配付税
Division 5. Special Distribution Tax.
第四十條ノ二　特別配付税ハ特別ノ事情アル大都市、都市及町村ニ對シ其ノ事情ヲ斟酌シテ之ヲ分與ス
Article 40-II.　The special distribution tax shall be apportioned to a larger city, other city or town or village under special circumstances, taking into consideration the said special circumstances.
第四十條ノ三　特別配付税ノ分與方法ハ命令ノ定ムル所ニ依ル
Article 40-III.　The procedure of the apportionment of the special distribution tax shall be provided in a governmental ordinance.
第四十二條中「第十五條乃至第十七條、第十九條」を「第十五條、第十七條」に、「、第十五條ノ災害土木費負債額竝ニ第十六條、第二十四條、第三十條及第三十七條ノ國民學校兒童數」を「竝ニ第十五條ノ災害土木費負債額」に改め、「人口、」の下に「第十六條ノ大都市部人口、都市部人口及町村部人口、」を加へる。
In Article 42, "Article 15 to 17 inclusive and Article 19," shall read "Article 15 and Article 17" ;the liabilities concerning the expense of public works for calamities mentioned in Article 15 and the number of the national elementary shool children mentioned in Articles 16, 24, 30 and 37, "shall read" and the Liabilities concering the expense of public works for calamities mentioned in Article 15 ";and after," population, "the population of the larger city area, the population of the other city area and the population of the town and village area, mentioned in Article 16" shall be inserted.
第四十七條第二項中「百分ノ十・〇六」を「百分ノ十六・六七」に、「昭和二十一年度ニ於テハ百分ノ十・一四、昭和二十二年度ニ於テハ百分ノ十・〇八」を「昭和二十一年度ニ於テハ百分ノ十九・三五、昭和二十二年度ニ於テハ百分ノ十八・九〇」に改め、同條第三項中「百分ノ十四・四〇」を「百分ノ三十四・七九」に、「昭和二十一年度ニ於テハ百分ノ十七・九五」を「昭和二十一年度ニ於テハ百分ノ四十二・一六、昭和二十二年度ニ於テハ百分ノ三十五・九四」に改める。
In Article 47, Paragraph 2, "10.06%" shall read "16.67%" ; "10.14% in the fiscal year of the 21st year of Showa and 10.08% in the fiscal year of the 22nd year of Showa," shall read "19.35% in the fisca year of the 21st year of Showa, 18.90% in the fisca year of the 22nd year of Showa" ;in Paragraph 3 of th same Article, "14.40%" shall read "34.79%," an "17.95% in the fiscal year of the 21st year of Showa" shall read "30.40%," "39.51% in the fiscal year of the 21st year of Showa and 35.94% in the fiscal year of the 22nd year of Showa" respectively.
第四十八條第二項中「百分ノ十・〇六」を「百分ノ十六・六七」に、「昭和二十一年度分ニ付テハ百分ノ十二・二二、昭和二十二年度分ニ付テハ百分ノ十・三二、昭和二十三年度分ニ付テハ百分ノ十・一四、昭和二十四年度分ニ付テハ百分ノ十・〇八」を「昭和二十一年度分ニ付テハ百分ノ三十六・三七、昭和二十二年度分ニ付テハ百分ノ四十・〇七、昭和二十三年度分ニ付テハ百分ノ十九・二一、昭和二十四年度分ニ付テハ百分ノ十六・七三」に改め、同條第三項中「百分ノ十四・四〇」を「百分ノ三十四・七九」に、「昭和二十一年度分ニ付テハ百分ノ十四・三〇、昭和二十二年度分ニ付テハ百分ノ十四・五六」を「昭和二十一年度分ニ付テハ百分ノ五十七・九〇、昭和二十二年度分ニ付テハ百分ノ四十八・八八、昭和二十三年度分ニ付テハ百分ノ三十二・四七」に改め、同條第四項を削る。
In Article 48, Paragraph 2, "10.06%," and "12.22% in the fiscal year of the 21st year of Showa, 10.32% in the fiscal year of the 22nd year of Showa, 10.14% in the fiscal year of the 23rd year of Showa and 10.08% of the fiscal year of the 24th year of Showa," shall read "16.67%" and "36.37% in the fiscal year of the 21st year of Showa, 40.07% in the fiscal year of the 22nd year of Showa, 19.21% in the fiscal year of the 23rd year of Showa, 16.73% in the fiscal year of the 24th year of Showa" respectively. In Paragraph 3 of the same Article, "14.40%" shall read "34.79%," and "14.30% for the fiscal year of the 21st year of Showa, 14.56% for the fiscal year of the 22nd year of Showa," shall read "57.90% for the fiscal year of the 21st year of Showa, 48.88% for the fiscal year of the 22nd year of Showa and 32.47% for the fiscal year of the 23rd year of Showa" respectively. Paragraph 4 of the same Article shall be deleted.
第四十九條　當分ノ間道府縣配付税ニハ第一種配付額、第二種配付額及第三種配付額ノ外ニ第四種配付額ヲ設ケ戰災ニ因リ税收入ノ減少スル道府縣ニ對シ其ノ減收額ヲ標準トシテ之ヲ分與ス
Article 49.　For the time being in addition to the distribution amount of the first kind, the distribution amount of the second kind and the distribution amount of the third kind, the distribution amount of the fourth kind shall be created with regard to the district and urban or rural prefectural distribution tax and shall be apportioned to the district urban or rural prefecture which will suffer the decrease of tax revenue owing to war calamities on the basis of the said decrease of tax revenue.
第四種配付額ハ道府縣配付税總額ノ百分ノ十以内ニ於テ命令ヲ以テ定ムル額トス
The distribution amount of the fourth kind shall be the sum to be prescribed in a governmental ordinance within the limit of 10% of the total sum of the district and urban or rural prefectural distribution tax.
道府縣配付税中第一種配付額及第二種配付額ハ當分ノ間第十四條ノ規定ニ拘ラズ夫々道府縣配付税總額ヨリ第十四條ニ定ムル第三種配付額及前項ニ定ムル第四種配付額ノ合算額ヲ控除シタル額ノ半額トス
The distribution amount of the first kind and the distribution amount of the second kind of the district and urban or rural prefectural distribution tax shall respectively be, for the time being and in spite of the provisions mentioned in Article 14, half of the remainder of the total sum of the district and urban or rural prefectural distribution tax to be obtained by subtracting the sum of the distribution amount of the third kind prescribed in Article 14 and the distribution amount of the fourth kind prescribed in the last preceding paragraph from the said total sum of the district and urban or rural prefectural distribution tax.
第五十條　道府縣配付税中第四種配付額ハ戰災後ノ税收入額（戰災後税額ト稱ス以下同ジ）ガ戰災ナカリシ場合ニ於テ收入スベカリシ税收入見込額（戰災前税額ト稱ス以下同ジ）ニ不足スル道府縣ニ對シ其ノ不足額ニ按分シテ之ヲ分與ス
Article 50.　The distribution amount of the fourth kind of the district and urban or rural prefectural distribution tax shall be apportioned in proportion to the deficit of tax revenue to the district or urban or rural prefecture in which the amount of the tax revenue after the war calamities (hereafter it shall be referred to as the tax revenue after war calamities) come short of the estimated amount of the tax revenue to be raised in a case where there have been no war calamities (hereafter it shall be referred to as the estimated tax revenue before war calamities).
道府縣配付税中第四種配付額ガ前項ノ不足額ノ合計額ヲ超過スル場合ニ於テハ其ノ超過額ハ之ヲ第三種配付額ニ加フ
In cases where the distribution amount of the fourth kind of the district or urban or rural prefectural distribution tax exceeds the total sum of the deficits mentioned in the last preceding paragraph, the said excess amount shall be added to the distribution amount of the third kind.
第五十一條　當分ノ間第十七條第一項中第二種配付額トアルハ第二種配付額及第四種配付額トシ同條第二項中第十五條及第十六條トアルハ第十五條、第十六條及第五十條第一項トス
Article 51.　For the time being, the distribution amount of the second kind mentioned in Paragraph 1 of Article 17 shall be deemed the distribution amount of the second kind and the distribution amount of the fourth kind, and Articles 15 and 16 mentioned in the Paragraph 2 of the same Article shall be deemed "Articles 15, 16 and Paragraph 1, Article 50."
第五十二條　當分ノ間市町村配付税ニハ大都市配付税、都市配付税、町村配付税及特別配付税ノ外ニ臨時特別配付税ヲ設ケ戰災ニ因リ税收入ノ減少スル大都市、都市及町村ニ對シ其ノ減收額ヲ標準トシテ之ヲ分與ス
Article 52.　For the time being, in addition to the distribution tax for larger city, the distribution tax for other city, the distribution tax for town or village and the special distribution tax, a provisional special distribution tax shall be created with regard to the city, town or village distribution tax and shall be apportioned to the larger city, other city, other city and town or village which will suffer the decrease of the revenue owing to war calamities on the basis of the said decrease of tax revenue.
臨時特別配付税ハ市町村配付税總額ノ百分ノ二十以内ニ於テ命令ヲ以テ定ムル額トス
The provisional special distribution tax shall be a sum to be prescribed in a governmental ordinance within 20% of the total sum of the city town and village distribution tax.
當分ノ間第二十條第一項中市町村配付税總額ノ百分ノ四十七・五トアルハ市町村配付税總額ノ百分ノ四十七・五ヨリ臨時特別配付税ノ半額ヲ控除シタル額トス
For the time being 47.5% of the total sum of the city, town or village distribution tax mentioned in Paragraph 1, Article 20, shall be deemed the remainder of the said 47.5% of the total of the city, town and village distribution tax minus half of the provisional special distribution tax.
第五十三條　臨時特別配付税ハ戰災後税額ガ戰災前税額ニ不足スル大都市、都市及町村ニ對シ其ノ不足額ニ按分シテ之ヲ分與ス
Article 53.　The provisional special distribution tax shall be apportioned in proportion to the deficit of tax revenue against the city, town or village in which the tax revenue after war calamities will come short of the estimated tax revenue before war calamities.
臨時特別配付税總額ガ前項ノ不足額ノ合計額ヲ超過スル場合ニ於テハ其ノ超過額ハ之ヲ特別配付税ニ加フ
In cases where the total sum of the provisional special distribution tax exceeds the total sum of the deficits mentioned in the preceding paragraph the excess amount shall be added to the special distribution tax.
第五十四條　當分ノ間第二十五條中大都市標準單位税額トアルハ大都市特別標準單位税額トシ同條第二項中前二條ノ規定ニ依ル大都市配付税ノ額トアルハ前二條ノ規定ニ依ル大都市配付税ノ額及第五十三條ノ規定ニ依ル臨時特別配付税ノ額ノ合算額トス
Article 54.　For the time being, the standard unit amount of the tax for larger city mentioned in Article 25 and the amount of the distribution tax for larger city prescribed in the last preceding two articles mentioned in Paragraph 2 of the same Article shall be deemed the special standard unit amount of the tax for larger city and the total sum of the amount of the distribution tax for larger city prescribed in the last preceding two articles and the amount of the provisional special distribution tax prescribed in Article 53 respectively.
第五十五條　當分ノ間第三十二條中都市標準單位税額トアルハ都市特別標準單位税額トシ同條第二項中第二十九條及第三十條ノ規定ニ依ル都市配付税ノ額トアルハ第二十九條及第三十條ノ規定ニ依ル都市配付税ノ額及第五十三條ノ規定ニ依ル臨時特別配付税ノ額ノ合算額トス
Article 55.　For the time being, the standard unit amount of the tax for other city mentioned in Article 32 and the amount of the city distribution tax prescribed in Articles 29 and 30 mentioned in Paragraph 2 of the same article shall be deemed the special standard unit amount of the tax for other city and the total sum of the amount of the city distribution tax prescribed in Articles 29 and 30 and the amount of the provisional special distribution tax prescribed in Article 53 respectively.
第五十六條　當分ノ間第三十九條中町村標準單位税額トアルハ町村特別標準單位税額トシ同條第二項中第三十六條及第三十七條ノ規定ニ依ル町村配付税ノ額トアルハ第三十六條及第三十七條ノ規定ニ依ル町村配付税ノ額及第五十三條ノ規定ニ依ル臨時特別配付税ノ額ノ合算額トス
Article 56.　For the time being, the standard unit amount of the tax for town or village mentioned in Article 39 and the amount of the town or village distribution taxes prescribed in Articles 36 and 37 mentioned in Paragraph 2 of the same article shall be deemed the special standard unit amount of the tax for town or village and the total sum of the amount of the town or village distribution taxes prescribed in Articles 36 and 37 and the amount of the provisional special distribution tax prescribed in Article 53 respectively.
第五十七條　前三條ノ大都市特別標準單位税額、都市特別標準單位税額又ハ町村特別標準單位税額ハ臨時特別配付税ノ大都市、都市又ハ町村ニ對スル各分與額ノ總額ヲ全大都市、全都市又ハ全町村ノ人口ヲ以テ除シタル額ニ大都市標準單位税額、都市標準單位税額又ハ町村標準單位税額ヲ加ヘタル額トス
Article 57.　The special standard unit amount of the tax for larger city, the special standard unit amount of the tax for other city or the special standard unit amount of the tax for town or village mentioned in the last preceding three articles shall respectively be the total sum of the quotient of the total sum of the amount of apportionment of the provisional special distribution tax to larger city, other city or town or village divided by the population of all larger cities, all other cities or all towns or villages plus the standard unit amount of the tax for larger city, the standard unit amount of the tax for other city or the standard unit amount of the tax for town or village.
第五十八條　第五十條及第五十三條ノ戰災前税額及戰災後税額竝ニ前條ノ人口ハ命令ノ定ムル所ニ依ル
Article 58.　The amount of estimated tax revenue before war calamities and the amount of the tax revenue after war calamities mentioned in Articles 50 and 53 and the population mentioned in the last preceding Article shall be provided in a governmental ordinance.
第五十九條　昭和二十年度分以前ノ國税付加税額ノ算定ニ付テハ第十五條第四項中百分ノ二百トアルハ百分ノ百、第二十條第四項、第二十三條第四項、第二十九條第四項及第三十六條第四項中百分ノ三百トアルハ百分ノ二百トス
Article 59.　In respect to the calculation of the amount of the surtaxes on national taxes pertaining to the fiscal year of the 20th years of Showa and theretofore,200% mentioned in Paragraph 4, Article 15, and 300% mentioned in Paragraph 4, Article 20, Paragraph 4, Article 23, Paragraph 4, Article 29, and Paragraph 4, Article 36, shall be deemed 100% and 200% respectively.
昭和二十一年度分ノ家屋税附加税額ノ算定ニ付テハ第十五條第四項中百分ノ二百トアルハ百分ノ三百二十、第二十條第四項、第二十三條第四項、第二十九條第四項及第三十六條第四項中百分ノ三百トアルハ百分ノ四百二十トス
In respect to the calculation of the amount of the surtax or house tax pertaining to the fiscal year of the 21st year of Showa, in Article 15, Paragraph 4 200% shall, be deemed 320%:in Article 20, Paragraph 4, Article 23, Paragraph 4, Article 29, Paragraph 4, and Article 36, Paragraph 4,300% shall be deemed 420%.
第六十條　昭和二十一年度及昭和二十二年度ニ限リ第十一條第一項中前年度初日トアルハ當該年度初日トス
Article 60　Setting a limit to the matters pertaining to the fiscal year of the 21st year of Showa and the fiscal year of the 22nd year of Showa, the opening day of the last precedine fiscal year mentioned in Article 11, Paragraph 1 shall be deemed the opening day of the fiscal year concerned respectively.
第六十一條乃至第七十四條を削る。
Articles 61 to 74 shall be deleted.
附　則
Additional Provisions:
この法律は、公布の日から、これを施行する。但し、地方税法第一條及び第八十五條ノ十一乃至第八十五條ノ十四の改正規定の施行の期日は、勅令でこれを定める。
The present Law shall be put in as from the day of its promulgation;however, that the date for the enforcement of the amended provisions of Article 1, Articles 85-XI to 85-XIV of the Local Tax Law shall be prescribed in an Imperial Ordinance.
この法律（前項但書に掲げる改正規定、地方税法第二十六條及び第八十條の改正規定竝びに附則第六項の規定を除く。）は、昭和二十一年度分から、これを適用する。
The present Law (excepting the amended provisions of the proviso to the preceding paragraph, the amended provisions of Articles 26 and 80 of the Local Tax Law and the provisions of Paragraph 6 of Additional Provisions) shall apply to the matters pertaining to the fiscal year of, the 21st year of Showa.
地方税法第一條の改正規定の施行されるまでは、地方税法中府縣に關する規定を東京都及び北海道地方費に準用する場合において、「府縣民税」とあるのは「東京都民税」又は「北海道民税」と讀み替へるものとし、改正後の同法第八十五條の四中「第一條第四項」とあるのは「第一條第三項」と讀み替へるものとする。
Up to the day on which the amended provisions of Article 1 of the Local Tax Law, in case of applying with the necessary modification the provisions relating to an urban or rural prefecture prescribed in the Local Tax Law to Tokyo Metropolis and Hokkaido Local Treasury, "an urban or rural prefectural inhabitant tax" shall read "Tokyo metropolitan Inhabitant Tax" or "Hokkaido Inhabitant Tax" and in Article 85-IV of the same Law "Article 1 Paragraph 4" shall read "Paragraph 3, Article 1."
昭和二十一年度分の家屋税附加税及び家屋税割に限り、地方税法第四十六條の改正規定中「百分ノ二百」とあるのは「百分ノ三百二十」、「百分ノ二百四十」とあるのは「百分の三百八十」、同法第六十一條の改正規定中「百分ノ三百」とあるのは「百分ノ四百十二」、「百分ノ三百六十」とあるのは「百分ノ五百」、同法第七十五條第一項中「家屋税ノ百分ノ二十五」とあるのは「家屋税ノ百分ノ三十五」、同法第七十六條第一項中「家屋税ノ百分ノ六十八」とあるのは「家屋税ノ百分ノ九十五」、同法第八十五條ノ二の改正規定中「百分ノ五百」とあるのは「百分ノ七百四十」、「百分ノ六百」とあるのは「百分ノ八百八十」、改正後の同法第八十五條ノ七中「百分ノ九十三」とあるのは「百分ノ百三十」と讀み替へるものとする。
Setting a limit to the matters pertaining to the surtax on house tax and proportional rates on house tax, in the amended provisions of Article 46 of the Local Tax Law "200%" and "240%" shall read "320%" and "380%" respectively;in the amended provisions of Article 61 of the same Law "300%" and "360%" shall read "420%" and "500%" respectively;in Article 75 Paragraph 1 of the same Law "within 25% of the house tax" shall read "within 35% of the house tax" ;in Paragraph 1, Article 76 of the same Law "within 68% of the house tax" shall read "within 95% of the house tax" ;in the amended provisions of Article 85-II of the same Law "500%" and "600%" shall read "740%" and "880%" respectively;in the amended provisions of Article 85-VII of the same Law "93%" shall read "130%."
昭和二十一年度分に限り、地方税法第四十五條中「地租附加税、家屋税附加税及營業税附加税ノ賦課率」とあるのは「地租附加税及營業税附加税ノ賦課率竝ニ家屋税附加税ノ賦課率ヨリ百分ノ四十ヲ減ジタルモノヲ一・四ヲ以テ除シタルモノ」、同法第五十九條中「地租附加税、家屋税附加税及營業税附加税ノ賦課率」とあるのは「地租附加税及營業税附加税ノ賦課率竝ニ家屋税附加税ノ賦課率ヲ一・四ヲ以テ除シタルモノ」、同法第四十八條ノ三第一項及び第六十五條第一項の改正規定中「四月一日」とあるのは「十月一日」と讀み替へるものとする。
Setting a limit to the matters pertaining to the fiscal year of the twenty-first year of Showa, in Article 45 of the surtax on land tax, surtax on house tax and business tax shall read "the quotient to be obtained by dividing with 1.4 the imposition rate of the surtax on land tax and surtax on business tax and the 40% subtracted imposition rate of the house tax" ;in Article 59 of the same Law "the imposition rate of the surtax on land tax, house tax and business tax" shall read "the imposition rate of the surtax on land tax and business tax and the quotient to be obtained by dividng by 1.4 the imposition rate of the surtax on house tax" ;in the amended provisions of Article 48-III Paragraph 1 and Article 65 Paragraph 1 of the same Law "1 April" shall read "1 October."
日滿地方税徴收事務共助法は、これを廢止する。
The Law concerning the Mutual Aid between Japan and Manchukuo in respect of the Affairs of Collection of Local Taxes shall be repealed.