I hereby give my sanction to the revision of the Enforcement Ordinance of the Income Tax Law and cause the same to be promulgated.
Signed: Hirohito, Seal of the Emperor
This twenty-eighth day of the fifth month of the twenty-first year of Showa (28 May 1946)
Countersigned: Shigeru Yoshida Prime Minister
Tanzan Ishibashi Minister of Finance
Imperial Ordinance No. 289
The Enforcement Ordinance of the Income Tax Law shall be partly revised as follows:
In article LXXX1-2: "one third" shall be revised as "a half" and "two ninths" as "three tenths."
Supplementary Provisions:
The present Ordinance shall be effective June 1st, 1946.
The old provisions shall prevail in respect of the classified tax collectable on class C business income as gained due to the payment of remuneration or fee as paid or to be paid on or before May 31st, 1946.