Bill Amending the Local Tax Law and the Local Apportionment Tax Law.
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

審議経過

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.
Signed:HIROHITO, Seal of the Emperor
This first day of the ninth month of the twentyfirst year of Showa (September 1, 1946)
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister for Home Affairs　OMURA Seiichi
Minister of Finance　ISHIBASHI Tanzan
Law No.16
Bill Amending the Local Tax Law and the Local Apportionment Tax Law.
Article 1.　The Local Tax Law shall be amended as follows:
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:
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.
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:
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.
After Paragraph 1 of Article 20 shall be inserted the following paragraph:
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.
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."
In Article 26, Paragraph 1, Item 1, "the national or local tax of Manchukuo entrusted to Local Corporation to collect" shall be deleted.
In article 46, "100%" and "120%" shall read "200%" and "240%" respectively.
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:
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.
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.
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:
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.
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.
3.　Any juristic person who owns his office or place of business within the urban or rural prefecture concerned.
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.
Article 48-III.　The date of imposition of an urban or rural prefectural inhabitant tax shall be the first day of April.
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.
The provisions of Articles 6 and 10 shall not apply to an urban or rural prefectural inhabitant tax.
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.
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.
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.
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.
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.
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."
In Article 61, "200%" and "240%" shall read "300%" and "360%" respectively.
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."
In Article 65, Paragraph 1, "October" shall read "April."
In Article 66, Paragraphs 1 and 2 shall be amended and put together into one paragraph as follows:
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.
In Paragraph 3 of the same Article, "the last preceding two paragraphs" shall read "the last preceding paragraphs."
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.
In Article 75, the following paragraph shall be inserted after Paragraph I of the same Article:
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.
In Paragraph 2 of the same Article "the last preceding Paragraph" shall read "Paragraph 1."
Article 76, Paragraph 2 shall be amended as follows:
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.
In Article 80, Paragraph 2 "twenty yen" shall read "two hundred yen."
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%.
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.
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.
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.
In Article 85-IV, Paragraph 1, "metropolitan resident tax" shall be deleted, and the same Article shall be altered as Article 85-V.
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.
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.
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.
With regard to the Tokyo Metropolitan bylaw mentioned in the preceding Paragraph, the permission of Minister for Home Affairs shall be obtained.
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.
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.
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.
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.
Article 2.　The Local Apportionment Tax Law shall be amended as follows:
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}"
In Article 2, Paragraph 2. "10.06%" and "14.40" shall read "16.67%" and "34.79%" respectively.
In Article 6, Paragraph 1. "10.06%" and "14.40" shall read "16.67%" and "34.79%" respectively.
In Article 10, "63%" and "37%" shall read "65%" and "35%" respectively.
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.
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.
In Article 15 Paragraph 4, "100%" shall read "200%."
Article 16, Paragraph 2 shall be amended as follows:
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.
Article 16-II.　The procedure of the apportionment of the distribution amount of the third kind shall be provided in governmental ordinance.
In Article 17, Paragraph 2, "the last preceding two article" shall be read "Articles 15 and 16."
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.
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.
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.
The line of demarcation between larger city and other city shall be provided in a governmental ordinance.
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%."
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.
In Article 23, Paragraph 4, "200%" shall read "300%."
Article 24, Paragraph 2 will be amended as follows:
The augmented population shall be the population of the concerned city, plus nine hundred thousand.
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.
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.
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.
In Article 29, Paragraph 4, "200%" shall read "300%."
Article 30, Paragraph 2 shall be amended as follows:
The augmented population shall be the population of the city concerned plus forty-five thousand.
Article 31,　shall be deleted.
In Article 33, "the distribution amount of the third kind," shall read "the special distribution tax."
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.
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.
In Article 36, Paragraph 4, "200%" shall read "300%."
Article 37, Paragraph 2 shall be amended as follows:
The augmented population shall be the population of the town or village concerned plus three thousand.
Article 38　shall be deleted.
In Article 40, "to distribution amount of the third kind," shall read "the special distribution tax."
Article 40-II shall be altered to Article 40-IV.
The following division shall be inserted in Chapter 3:
Division 5. Special Distribution Tax.
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.
Article 40-III.　The procedure of the apportionment of the special distribution tax shall be provided in a governmental ordinance.
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.
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.
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.
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.
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.
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.
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).
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.
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."
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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%.
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.
Articles 61 to 74 shall be deleted.
Additional Provisions:
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.
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.
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."
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%."
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."
The Law concerning the Mutual Aid between Japan and Manchukuo in respect of the Affairs of Collection of Local Taxes shall be repealed.