<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="400" PromulgateDay="30" PromulgateMonth="8" Year="21">
  <PromulgateBody>
    <PromulgateStatement>I hereby give My Sanction to the Imperial Ordinance concerning the date of enforcement of Law No. 14 of 1946 (the Law of Revisions in Income Tax Law and other Tax Laws) and order the same to be promulgated.</PromulgateStatement>
    <ImperialSignature>Signed: HIROHITO, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This twenty-ninth day of the eighth month of the twenty-first year of Showa (August 29, 1946)</ApprovalDate>
    <Signature>
      <MinisterialTitle>Countersigned: Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>ISHIBASHI Tanzan</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Imperial Ordinance No. 400</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>Law No. 14 of 1946 shall come into force as from September 1, 1946, except the provisions of Art. 9 of the said law.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
  </LawBody>
</Law>