<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="289" PromulgateDay="29" PromulgateMonth="5" Year="21">
  <PromulgateBody>
    <PromulgateStatement>I hereby give my sanction to the revision of the Enforcement Ordinance of the Income Tax Law and cause the same to be promulgated.</PromulgateStatement>
    <ImperialSignature>Signed: Hirohito, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This twenty-eighth day of the fifth month of the twenty-first year of Showa (28 May 1946)</ApprovalDate>
    <Signature>
      <MinisterialTitle>Countersigned:</MinisterialTitle>
      <Name>Shigeru Yoshida Prime Minister</Name>
    </Signature>
    <Signature>
      <MinisterialTitle/>
      <Name>Tanzan Ishibashi Minister of Finance</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Imperial Ordinance No. 289</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The Enforcement Ordinance of the Income Tax Law shall be partly revised as follows:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In article LXXX1-2: "one third" shall be revised as "a half" and "two ninths" as "three tenths."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Ordinance shall be effective June 1st, 1946.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>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.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>