Article 1. The following amendments shall be made to part of Regulations partaining to the enforcement of the Income Tax Law: In Item 1, Article 1, "others similar to these public bodies" shall be deleted, and number 2 of the same article revised as follows: 2. Besides those mentioned in the preceding number, those similar to public bodies under the same number.

Article 2. Individuals engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from income tax in accordance with the provisions of paragraph 1, Article 5 of the Income Tax Law. 1. Gold bullion. 2. Lime nitrogen, sulphate ammonia, shosei potash, alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers). Individuals engaged in mining or gathering the under-mentioned products shall be exempted from income tax in accordance with the provisions of paragraph 1, Article 5 of the Income Tax Law. 1. Gold ore and alluvial gold ore. 2. Petroleum, coal and lignite.

Article 2-II. The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from income tax according to the provisions of paragraph 2, Article 5 of the Income Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to the additional establishment.

In Article 3 "the preceding article" shall read "the two preceding articles."

Article 11. The expenses to be deducted from the total receipts according to the provisions of item 11, paragraph 1, Article 12 of the Income Tax Law shall be restricted to the remunerations paid in regard to transfer and other expenses involved in the transfer.

Article 12-III. With regard to immovable assets, rights on immovable assets, rights or equipment relating to ships (including ships under construction, as is the same hereinafter), mining, or alluvial mining, which were acquired before March 3, 1946, the prices as of the same date plus the sum equivalent to 5 percent of the said price shall be the acquisition price mentioned in Item 11, Paragraph 1, Article 12 of the Income Tax Law.

Article 12-IV. The amount of transfer income shall be calculated, according to not only the provisions of Paragraphs 1, 6, and 7, Article 12 of the Income Tax Law, but also to the following provisions: 1. The acquisition price of immovable assets, rights on immovable assets, rights or equipment relating to ship, mining, or placer mining, which were acquired after the date specified in the preceding Article, shall, with regard to those acquired by construction, manufacture, or establishment (including the expenses for prospecting in the case of rights relating to mining or placer mining) be determined in accordance with the construction cost, manufacturing cost or establishment expenses, and with regard to those transferred from others, by their equivalent prices (including expenses concerning acquisition). 2. The immovable assets, rights on immovable assets, rights or equipment relating to ships, mining, or placer mining which were inherited, donated or devised shall be regarded as acquired by the successor, donee or devisee at the time when the predecessor, donor or testator acquired the said property or rights, and the equipment cost, improvement expenses and expenses involved in transfer paid by the predecessor, donor or testator shall be regarded as paid by the successor, donee or devisee. 3. The amount of transfer income in case the transfer made by the predecessor is regarded as made by the successor shall be determined in accordance with the amount of transfer income calculated on the transfer made by the predecessor.

Article 21. Deleted.

Article 21-II shall be deleted.

Article 22. Deleted.

Article 33. Deleted.

Article 35. Deleted.

In Paragraph 1, Article 36 "or class B retirement income" shall read "class B retirement income or transfer income."

Article 36-II. Deleted.

In Paragraph 1, Article 43 "or Paragraph 1, Article 36-II" shall be deleted, and in Paragraph 2 of the same Article "or Article 2-II" shall be added after "Article 2." In Article 46 "Paragraph 7, Article 21" shall read "Paragraph 4, Article 21," and "Paragraphs 2 to 4, Article 33" shall read "Paragraph 2, Article 33." Article 83-II and Article 83-III shall be deleted. In Article 85 "or Article 76-II" shall be deleted. Number 5, Article 90 shall be deleted. In Item 2, Paragraph 1, Article 92 "by March 15" shall read "by the end of January." In Item 2, Article 93, "in case dividend and interest special tax is imposed, the amount of the tax imposed," and in number 2 of the same Article, "period from March 1 in the previous year to the end of February of the said year" shall read "during the preceding year." In Item 2, Article 94 "by March 15" shall read "by the end of January." In Paragraph 1, Article 96 "20 sen" shall read "50 sen." In Item 1, Paragraph 1, Article 97 "1 sen" shall read "3 sen," and in Item 2 of the same Paragraph "5 sen" shall read "15 sen." In Article 99 "or class B retirement income" shall read "class B retirement income or transfer income."

Article 113. Interests on deposits at the payment of which composite income tax can be imposed according to the provisions of Paragraph 1, Article 106 of the Income Tax Law shall, besides the interest on deposits mentioned in the same paragraph, be restricted to the interest on deposits of the following corporations: 1. Salt industry associations, industrial associations, commercial associations, control associations, foreign trade associations, fishery cooperative associations, fishery societies, manufacturing industry societies, and automobile transportation industry associations. 2. Federation of salt industry associations, federation of industrial associations, federation of commercial associations, federation of foreign trade associations, federation of automobile transportation industry associations, Central Bank for Agriculture and Forestry, and Central Bank for Commercial and Industrial Associations. 3. Pension Depository and People's Bank. 4. Mujin (mutal loan) companies. The profits of joint operation trust, at the payment of which composite income tax can be imposed according to the provisions of Paragraph 1, Article 106 of the Income Tax Law shall be restricted to the profits of joint operation trust of which the methods of operating assets in trust are confined to depositing, making loans, and purchase of public bonds and debentures.

Article 2. The following amendments shall be made to part of Regulations pertaining to the enforcement to the Corporation Tax Law: In Article 1 "income" shall read "ordinary income." In Article 2 "3 years" shall read "1 year," and "income" shall read "ordinary income." In Paragraph 2, Article 4 "income" shall read "ordinary income." In Item 1, Article 5 "others similar to those public bodies" shall be deleted, and number 2 of the same Article shall be revised as follows: 2. Besides those mentioned in the preceding number, those similar to public bodies under the same number.

Article 6. Corporations engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 1, Article 12 of the Corporation Tax Law. 1. Gold bullion. 2. Lime nitrogen, sulphate of ammonia, shosei potash alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers). Corporations engaged in the enterprise of mining or gathering the under-mentioned products shall be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 1, Article 12 of the Corporation Tax Law. 1. Gold ore and alluvial gold ore. 2. Petrolueum coal and lignite.

Article 6-II. The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from corporation tax on the ordinary income of each business year in accordance with the provisions of Paragraph 2, Article 12 of the Corporation Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to the additional establishment.

In Article 7 "the preceding article" shall read "the two preceding articles" and "on the income" shall be deleted. In Paragraph 2, Article 8, "Article 6" shall read "Article 6 or Article 6-II in the income of each business year."

Article 9. Deleted.

Article 10. The annual amount of capital mentioned in Item 2, Paragraph 1, Article 16 of the Corporation Tax Law shall be the amount obtained by multiplying by 12 the amount calculated according to the provision of Article 7 of the same Law and then dividing the product by the number of months of the business year. The provisions of Article 3 shall be applied to the calculation of the number of months mentioned in the preceding paragraph.

In Article 11 "Item 2" shall read "Item 3," and "laws" shall read "laws and ordinances."

Article 15. Deleted.

In Paragraph 1, Article 16, "income" shall read "ordinary income." In Article 18, "income" shall read "ordinary income, excess income."

Article 3. The following amendment shall be made to part of Regulations pertaining to the enforcement of the Special Corporation Tax Law: In Article 2, "3 years" shall read "1 year."

Article 4. The following amendments shall be made to part of Regulations pertaining to the enforcement of the Business Tax Law: In Article 4, "3 years" shall read "1 year."

Article 6. Deleted.

Article 9. Persons engaged in the enterprise of manufacturing the under-mentioned products shall be exempted from business tax in accordance with the provisions of paragraph 1, Article 12 of the Business Tax Law. 1. Gold bullion. 2. Lime nitrogen, sulphate of ammonia, shosei potash alum-stone powder, shosei potash quartzite powder, superphosphate of lime (including kasei fertilizers). Persons engaged in the enterprise of mining or gathering the under-mentioned products shall be exempted from business tax in accordance with the provisions of Paragraph 1, Article 12 of the Business Tax Law. 1. Gold ore and alluvial gold ore. 2. Petroleum, coal and lignite.

Article 9-II. The additional establishment of equipment for the enterprise of manufacturing, mining, or gathering which can be exempted from business tax in accordance with the provisions of Paragraph 2, Article 12 of the Business Tax Law shall be restricted to the enterprise in which the manufacturing or productive capacity has been increased by three-tenths or more over the manufacturing or productive capacity of the equipment previous to additional establishment.

In Article 10, "the preceding article" shall read "the two preceding articles." In Paragraph 2, Article 11 "or Article 9-II" shall be added after "Article 9."

Article 5. The following amendments shall be made to part of Regulations pertaining to the enforcement of the Land Tax Law: In Paragraph 1, Article 4, "20 sen" shall read "50 sen." In Article 18-II "200 yen" shall read "300 yen."

Article 6. The following amendments shall be made to part of Regulations pertaining to the enforcement of the House Tax Law: Paragraph 3, Article 8, shall be deleted. In Article 24-II "200 yen" shall read "300 yen."

Article 7. The following amendments shall be made to part of Regulations pertaining to the enforcement of the Inheritance Tax Law: In Paragraph 1, Article 22-IX "2 sen" shall read "5 sen." Articles 25 and 26 shall be deleted.

Article 8. The following amendments shall be made to part of Regulations pertaining to the enforcement of the Registration Tax Law: In Article 8, "10 yen" shall read "30 yen." In the annexed table "per 1 ri" shall be revised as "per 1 kilometre," "75 sen" as "20 sen," "5.50 yen" as "35 yen," "3 yen" as "15 yen," "ordinary express charges" as "express charges," and "in waterway not exceeding 50 miles, 50 knots" as "100 kilometres."

Article 9. The Liquor Tax Law Enforcement Regulations shall be partly revised as follows: In Paragraph 1 of Chapter 3 the following article shall be added:

Article 20-II. As to fruit wine which comes under the provisions of Paragraph 1 of Article 54 and which is mixed with the alcohol as sold in accordance with the provision of Item 2 of Article 20 of the Alcohol Monopoly Law, the liquor tax shall be reduced in accordance with Item 3 of Article 27-III of the Liquor Tax Law as prescribed by Finance Minister. Any person who wants to get reduction of liquor tax in accordance with the provisions of the preceeding paragraph shall file to the taxation office the application stating the amount "koku" and alcoholic content of fruit wine after mixture, the amount of "koku" of alcohol and content of alcohol mixed and the date of mixture.

In Article 52, "Bureau of Marine Transportation or Director of the Bureau of Marine Transportation" shall be revised as "Customs Office or the Directore of the Customs Office." In Paragraph 1 of Article 75-IV, "530 yen" shall be revised as "1855 yen," and "43 yen" as "148 yen."

Article 10. Liquor Producers and Sellers Association Law Enforcement Regulations shall be partly revised as follows: In Article 13, "The application for permit shall be filed to the Minister of Finance together with the document stating the reason which necessitates the operation of the incidental undertaking and its business program" shall be revised as "shall file to the Minister of Finance stating the outline of the said undertaking and the resaon which necessitates its enforcement." In Paragraph 1 of Article 15, "presider over" shall be revised as "executes."

Article 16. The officer shall be elected from among the members of the association (if the members of the association is a corporation, from among the officers who transact the affairs of the said corporation) at the general meeting, provided, that the officers at the time of establishment of an association shall be elected from among those who have qualification for the membership of the association (if the members of the association is a corporation, from among the officers who transact the affairs of the said corporation) at the general meeting. If there are special reasons, the officers may be elected from among other persons than those prescribed in the preceding paragraph. The election of the chief director and that of the officer in accordance with the provisions of the preceding paragraph shall not come into force unless approved by the Minister of Finance.

In Paragraph 1 of Article 17 after "as follows" shall be added "provided that, this shall not apply if it is otherwise prescribed in the articles of incorporation." Paragraph 2 of the same article shall be deleted, in Paragraph 3 of the same article, "superintendent" shall be revised as "officer," in Paragraph 4 of the same article, "Paragraph 2" shall be revised as "the preceding paragraph," "vice-chief director and the director" shall be revised as "the chief director."

Article 17-II. In case the vice-chief director, directors and auditors pursuant to Article 16, Paragraph 1 or Paragraph 2 of the preceding article are elected or released, it shall be reported to the Minister of Finance.

In Paragraph 1 of Article 19 "Item 2" shall be revised to read "Item 3"; "Item 3" as "Item 4"; and the following item shall be added after Item 1. 2. Establishment and modification of the control regulations. In Paragraph 2 of the same article, "Item 2" shall be revised as "Item 3." The following paragraph shall be added to Article 20. The chief director shall call an extraordinary general meeting when there has been a demand of more than one-third of the members. In Paragraph 3 of Article 24, "and a copy of the resolution of the general meeting" shall be added next to "the document."

Article 24-II. In case the Minister of Finance issues an order to the members of the association to obey the control of the association in accordance with the provisions of Article 5-IV of Liquor Producers and Sellers Association Law, he will designate the name of association and the matters to be abided by beforehand and will make them public.

Article 42 shall be deleted.

In Article 46, "Article 17" shall be revised as "Article 17-II" and "Article 24" shall be added next to "Paragraph 1 and 3 of Article 24." In Article 50, "Article 15, Paragraph 2 to Paragraph 5 of Article 16, Article 17" shall be revised as "Article 17-II," "Paragraph 2 and 5 of Article 16, Article 17" as "Paragraph 3 of Article 16, Article 17, Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "Paragraph 1 and 2 of Article 42" shall be deleted. The proviso of Article 52 shall be deleted. In Article 55, "Article 17" shall be revised as "Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "and of the provisions of Article 16, the Producing business of liquor shall be the sales of liquor" shall be deleted. In Article 59, "Article 15, Paragraph 2 to 5 o Article 16, Article 17" shall be revised as "Article 17-II," "Paragraph 2 and 5 of Article 16, Article 17" as "Paragraph 3 of Article 16, Article 17, Article 17-II," "Article 24-II" shall be added next to "Paragraph 1 and 3 of Article 24" and "Paragraph 1 and 2 of Article 24" and "and of the provisions of Paragraph 2 of Article 42, the producing business of liquor shall be the sales of liquor" shall be deleted.

Article 11. The Sugar Excise Law Enforcement Regulations shall be partly revised as follows:

Article 8 shall be deleted.

Article 11-VII shall be deleted. In Article 17, "the Bureau of Marine Transportation" shall be revised as "the Customs Office." Paragraph 2 of Article 18-II shall be deleted. In Paragraph 1 of Article 18-III, "or Item 4" and "molasses, sugar water" shall be deleted, "or cakes, sweetmeats or fruit honey and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, sweetmeats or fruit honey and others of similar natures," and in Paragraph 2 of the same article, "kinds of sugar, molasses, and sugar water and" shall be revised as "of sugar." In Article 18-VII, "In case alcohol which comes under the provisions of the Alcohol Monopoly Law, the certificate of the Monopoly Office having jurisdiction over the area where it is manufactured" shall be deleted, and "the Bureau of Marine Transportation shall be revised as the customs office." In Article 18-XI, "and Paragraph 2 of Article 11-II" shall be deleted. Article 22-II to Article 22-IV shall be deleted. In Item 1 of Article 23, "and of special excise" shall be deleted, in Item 2-B, "37 yen 50 sen (in respect of a person who manufactures them from sugar coming under Item 4 of Article 8, 17 yen 50 sen)" shall be revised as "360 yen." In Article 23-IV, "and a certificate for payment of special excise" shall be deleted. In Article 24, "the Bureau of Marine Transportation" shall be revised as "the Customs Office." In Paragraph 1 of Article 25, "the Bureau of Marine Transportation" shall be revised as "as Customs Office" and "a certificate for payment of special excise and" shall be deleted. In Item 2 of Paragraph 1 of Article 27, "use," shall be deleted. In Paragraph 1 of Article 27-II, "butyl-alcohol and glycerin" shall be deleted, in Paragraph 2 of the same article, "or Item 4" shall "molasses, sugar water" and "and the special excise" shall be deleted, and "or cakes, sweetmeats, fruit-honey and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, sweetmeats or fruit honey or others of similar natures" and "Special Excise" shall be deleted. In Article 28, "or Item 4" and "molasses, sugar water" shall be deleted, and "or cakes, molasses and others of similar natures, butyl alcohol or glycerin" shall be revised as "or cakes, molasses or fruit honey and others of similar natures." In Article 29, "the Bureau of Marine Transportation shall be revised as "the Customs Office." Article 29-II to Article 29-VII shall be deleted.

Article 12. The following amendments shall be made to the Enforcement Regulations of the Textiles Excise Law. The proviso of Paragraph 1 of Article 2 is deleted. In Article 11, "Bureau of Maritime Transportation" shall be revised as "Customs Office." In Article 16, "Paragraph 1" shall be deleted. In Article 28, "Bureau of Maritime Transportation" shall be "Customs Office." Article 34 shall be deleted.

Article 13. The commodity Tax Law Enforcement Regulations shall be partly revised as follows:

Article 2 shall be deleted.

In Article 3, "Class 1 commodities listed in Article 1 of the Commodities Tax Law shall be revised as "pictures and antiques." In Article 4 "Class II or III commodities shall be revised as "Class I or II commodities (excluding pictures and antiques). In Article 5 "Class I commodities" shall be revised "pictures and antiques," and "Class II or III commodities," as "Class I or II commodities (excluding pictures and antiques)." In Article 6 "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques). In Article 8 to Article 10, "of Class I" shall be revised as "pictures and antiques," and "Class II or III commodities" as" Class I or II commodities (excluding pictures and aniques). In Article 11, "or Class II" shall be deleted. In Article 12, "or Class II" and "the textile excise and" shall be deleted. In Paragraph 1 of Article 14, "Class I commodities" shall be revised as "pictures and antiques," "or manufacturer" shall be deleted, and "the Bureau of Marine Transportation" shall be revised as "the Customs Office." In Article 15-III, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)," "saccharin, dulcin" shall be added next to "maltose" and Item 3 shall be deleted. In Article 17, "Class I commodities" shall be revised "pictures and antiques," and "Class II commodities" as "Class I commodities (excluding pictures and antiques)." In Article 18, "Class III" shall be revised as "Class II." In Article 21 and Article 22, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)." In Item 1 of Article 22-II, "Class II commodities (excluding papers)" shall be revised as "Class I commodities (excluding pictures and antiques)," "plate-glass and papers," in Item 2 of the same article, "saccharin, dulcin" shall be added next to "maltose," and Item 3 of the same article shall be deleted. In Article 24, "Class II or III commodities" shall be revised as "Class I or II commodities (excluding pictures and antiques)." In Item I of Article 26, "Class III" shall be revised as "Class II," in Item 2 of the same article, "Dulcin" shall be added next to "saccharin," in Item 3 of the same article, "Class III shall be revised as "Class II," in Item 4 of the same article, "Sporting goods" shall be added next to "samisen," "radio" shall be revised as "rajio," Item 5 of the same article shall be deleted, in Item 6 of the same article, "radio" shall be revised as "rajio." Item 6 of the same article shall be revised as Item 5 and the following items shall be moved up by one. In Article 27, "commodities of Class I" shall be revised as "pictures and antiques," "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)." In Article 31, "Class II or III" shall be revised as "or Class II." In Article 32, "12 yen" shall be revised as "200 yen." In Article 34, and Paragraph 1 and 2 of Article 35, "the Bureau of Marine Transportation" shall be revised as "the Customs." In Paragraph 1 of Article 36, "Class II or III" shall be revised as "or Class II." In Paragraph 1 of Article 37, "Class II or III commodities" shall be revised as "or Class II commodities (excluding pictures and antiques)," and "sell or," "sale or" and "purchaser or" shall be deleted. In Paragraph 1 of Article 37-II, "commodities of Class I" shall be revised as "pictures and antiques," and "Class I or II commodities" as "Class I or II commodities (excluding such commodities as shown under Number 91 or Class I)." In Article 37-IV, "commodities of Class I" shall be revised as "pictures and antiques," and "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)." Article 37-V shall be deleted and Article 37-VI shall be revised as Article 37-V. In Paragraph 1 of Article 37-VII, "Class I commodities" shall be revised as "pictures and antiques," "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)," and the same article shall be revised as Article 37-VI. In Article 38, "commodities of Class I" shall be revised as "pictures and antiques." In Article 39, "the Bureau of Marine Transportation" shall be revised as "the Customs." In Paragraph 1 of Article 39-II, "Class I commodities" shall be revised as "pictures and antiques," and "Class II or III commodities" as "Class I or II commodities (excluding pictures and antiques)." In Item 4 of Paragraph 1 of Article 39-IV, "Article 37-VII" shall be revised as "Article 37-6." The annex shall be revised as follows: (Annex) Table of Assessable Commodities. Class I. Group A. (1) Photographic apparatuses, photographic enlargers, cinematograph projectors and parts and accessories thereof, and developing and reprinting appliances. a) Photographic apparatuses, excluding those for use in microscopes. b) Photographic enlargers. c) Cinematographic projectors. d) Parts and accessories of photographic apparatuses, lenses (including those with shutters), cameras, attachments, shutters, film-pack holders, magazines, reels, finders, tripods, filters, lens-hoods, self-timers, exposure meters, releases, distance-meters, automatic focus-fixing contrivances, or parts of tripod, flash-appliances, flash electric bulbs, reflecting machines and cases for photographic apparatuses or for tripods. e) Parts of photographic enlargers, cameras, condensers, lenses and supports and holders thereof. f) Parts and accessories of cinematographic projectors, condensers, lenses, film-reels, lamp-houses, lamps for projecting apparatuses, headmachines, motors for projecting apparatuses, talkie-appliances, film-winders, color screens and cases for projectors. g) Developing and printing appliances, developing-tanks, pads, plating stands, printing instruments, burnishing instruments and lamps for the dark-rooms. (2) Dry plates for photographs, films and sensitized paper (excluding those for use for X-rays). a) Dry plates (for photographs). b) Films (for photographs). c) Sensitized paper. (3) Phonographs and parts thereof. a) Phonographs (including those furnished with the radio-listening appliances). b) arts of phonographs. Phonographic cabinets, sound-boxes, movable metal arms, pick-ups, phonographic motors, turning boards, springs for generating the motive power, needles for phonographs. (4) Records for phonographs (excludingt hose made of paper and less than six inches in diameter). (5) Musical instruments, and parts and accessories thereof. a) Musical instruments. Piano, organ, accordion, harmonica, violin, viola, cello, contrabass, mandoline, mandolla, mandollila, mandocello, mandollone, guitar, guitallone, bararaika, ukulele, banjo, flute, piccolo, clarinet, oboe, basin, cornet, trumpet, trombone, alto, baritone, tuba, saxophone, suzahorn, horn, vibrahorn, trumpet excluding signal trumpet, xylophone, harp, tubecorn harp, lyra, koto, samisen, biwa, Chinese flute, shakuhachi, tsuzumi, various kinds of drums, tambourine and cymbal. b) Parts and accessories of musical instruments, strings, bows and plectrums for stringed in struments and cases for musical instruments. (6) Binoculars and monocles and cases therefor. (7) Guns and parts thereof. a) Guns (sporting guns), pistols and air-guns. b) Parts of guns. Barrels and stocks of guns. (8) Cartridges (including those loaded) and ballets (limited to those used in sporting guns, pistols or air-guns) (9) Golf implements, parts and accessories thereof. a) Golf-clubs, balls. b) Heads and shafts of golf-clubs. c) Bags, cases and covers (head covers) of golf-clubs. (10) Motor boats, sculls, and yachts for recreation. (11) Billiard instruments. Billiard tables, cues, billiard-balls, and chalk. (12) Neon tubes and transformers thereof. (13) Lighters for tobacco and electric matches. (14) Family automobiles (limited to those whose circle-distance is more than 289 centimetres). (15) Toilet articles. Perfume, perfume-paper, facial powder, and cream, lip-stock, facial tonic, hair-tonic, hair perfume, oils hair-dying stuff, manicure stuff, sweat-absorber, essence paper, essence-holder, etc. (16) Precious stones or semi-precious stones, commodities combined with precious stones or semi-precious stones (excluding commodities used for scientific research). a) Precious stones or semi-precious stones. Diamond, ruby, sapphire, alexandrite, topaz, chrysoberyl, spinel, beryl, emerald, tourmaline, silcon, garnet, opal, agate, burquoise, chrystal, lapis-lazuli, byoganseki, koganseki, kujakuseki, turquoise, tsukinagaishi, seikinseki, jade, blood stone, hematite and the like. b) Commodities combined with precious stones or semi-precious stones. (17) Pearls and commodities combined with pearls. (18) Manufactures of precious metals or commodities combined with gold or platinum, excluding commodities for use in scientific researches or medical treatment. a) Manufactures of precious metals, excluding gold pens. b) Watches with the gold or platinum case, excluding those gilt or covered with gold. c) (Gold-leafed folding screens or stands. d) Others. Commodities combined with gold or platinum, excluding those combined with gold-foil, gold threads, gold powder or gold-liquid, and those gilt or covered with gold. (19) Manufactures of tortoise shells. (20) Manufactures of corals, amber, ivory and cloisonne. a) Manufactures of corals. b) Manufactures of amber, excluding those used for insulation of electric current. c) Manufactures of ivory, excluding those which are subject to the playing cards tax. d) Manufactures of cloisonne. (21) Furs or fur manufactures, excluding those provided for under No. 45. (22) Feathers, manufactures of feathers or those combined with feathers. a) Feathers, (whose value is less than 4 yen for 100 momme are excluded). b) Manufactures of feathers. c) Manufactures combined with feathers. 1) Mattresses, quilts and sitting mattresses. 2) Cushions, pillows and clothes. Group B. (23) Electric fans, and parts thereof. a) Electric fans. b) Parts thereof. Wings and motors used for electric fans. (24) Electric, gas and mineral-oil stoves for heating. (25) Refrigerators and parts thereof. a) Refrigerators. b) Parts thereof. Refrigerating machines for refrigerators. (26) Safes and steel furnitures. a) Safes (including the portable safes). b) Steel furnitures. Cabinets, shelves, cases, boxes, beds, desks tables and chairs. (27) Clocks and watches, and parts thereof. a) Watches, wrist-watches, ornamental watches, clocks, electric clocks, stop-watches, watchman's clocks. b) Cases of watches, movements, dial-plates, watch-glass, and substitutes thereof, and hands. (28) Illuminators. Stands, chandelliers, pendants, brackets, barbette, ceiling-lights, border-lights, globes, shades and the like. (29) Electric instruments and gas instruments. Kettles (including those for coffee and milk), kitchen utensils, irons, smoothing irons, hair-dryers, heating-wares, braziers, "permanent-wave" instruments and attached dryers, washing tools, radiators for heating, room-coolers, cooking utensils and the like. (30) Marble, and marble-like stones for ornamentation, and artificial stones and ceramic tiles. a) Marble and marble-like stones for ornamentation (limited to those used in architecture). b) Artificial stones made of marble and marble-like stones. c) Hard China-tiles, (ceramics) porcelain-ware tiles and mosaic-tiles. d) Enamelled (glazed) tiles or dressing tiles other than those provided for in (c). (31) Stationery goods. Fountain-pens, pens for the fountain-pen, fountain-pen holders, ink-stone (suzuri) boxes and small paper and document boxes other than furnitures, easels, sharp-pencils, spare cores for sharp-pencils, ink-wells, (including ink-stands) ink-stone (suzuri), palettes, palette-knives, paper-knives, writing brush-stands and holders, pen-stands, stamp-pads, paper (letter) weights, tablets of fancy-paper, albums, directories, stamp-collections, book-holders (including book-ends). (32) Personal effects and toilet things. a) Rings, bracelets, ear-ornaments, necklaces, pendants, combs, comb-case, hair-decorations, hair-pins, necktie-pins, hat-pins, hair-nets, knotted ribbons, buckles, chains, cuff-links, medals, medal-bands, wrist-watch bands and laces, garters, shoehorns, suspenders, (braces) corsets, bands, breast-bands, spectacles-frames, spectacles cases, stamp-cases, key-holders, card-cases, pass-cases, sheaths, clothes-brushes and the like. b) Toilet-brushes, (including hair-brushes), compacts, puffs, perfume (scent)-atomizers, razors, hair-tweezers, nail-cutters, hair-irons, pocket-mirrors, hand-mirrors, mirror-stands, artificial hair, soap-cases, facial powder cases, etc., cabinets for toilet-utensils and other toilet sets. (33) Smoking utensils. Pipes, cases, ash-trays, smoking sets, tobacco-trays and match-cases. (34) Folding fans and round fans, excluding shibu-uchiwa (round fans of inferior grades). (35) Bags and trunks and basket-trunks. a) Bags, trunks, shingenbukuro (ladies' bags), rucksacks, baskets and the like, excluding those whose value is less than 80 yen a piece. b) Basket-trunks, excluding those whose value is less than 150 yen per piece. (36) Ornaments, toys, amusement-goods, cradles and perambulators and the like. Dolls, doll-cases, battledores, ornaments and decorations for festivals and others and toys, amusement goods, cradles and perambulators and the like, excluding toys whose value is less than 10 yen per piece or per set or pair. (37) Sporting goods. Baseball, tennis, ping-pong, and other kinds of ball game goods, field-athletics, ski, skate, mountain-climbing, swimming, boxing, fencing goods, excluding those which are provided for in (35) and (77). (38) Lacquer-wares, pottery and glass manufactures, not otherwise provided for anywhere, excluding those used for scientific researches, medical treatment, insulation of the electric current, public works, agriculture and fishery, and for purposes of ceremony or religious services. a) Tea-service utensils, sake-service utensils and other table utensils, excluding those whose value is less than 7 yen per piece. b) Others, excluding small portable furnaces, kitchen-ranges, cooking utensils and those whose value is less than 15 yen per piece. (39) Fire-works. (40) Perfume goods and joss(incense)-sticks, excluding those whose value is less than 50 sen for 4 momme. (41) Shampoo and washing powder. (42) Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof and gyokuro-tea, pounded tea. Black-tea, Oolong-tea, Hoshi-tea, coffee, cocoa, and substitutes thereof, gyokuro-tea (superior green tea) and pounded tea. (43) Beverages other than sake and other liquors and refreshing drinks. a) Drinks of acid nature made from milk and lactic products. b) Fruit-juice, fruit-honey, coffee-syrup, black-tea-syrups and the like. c) Ama-sake and the like. (44) Seasoning stuffs made chiefly from glutamin acid sodium. (45) Furs of dogs, rabbits and hares and the manufactures therefrom. (46) Articles for interior decoration. Ornaments (for the alcove), ornamental tables, vases, and holders, flower vases, and their tables, incense-burners, and their cases and tables, wind-bells, picture-frames, and panel-pictures and other ornaments on walls. (47) Articles for "Go" and chess. "Go" boards, "Go" stones, "Go" stone cases, chess-boards, chess-pawns, chess-pawn cases, chess-pawn stands and covers. (48) Manufactures gilt or covered with precious metals, not otherwise provided for anywhere. (49) Manufactures of leather, not otherwise provided for anywhere. Gloves, sitting mattresses, cushions, and leather-ware. (50) Bamboo-blinds, hanging-lanterns, and paper-lanterns, etc. Bamboo-lanterns (excluding those made with oil-soaked paper and those used in funerals) and lantern-stands. (51) Iron-kettles and tea-service sets (utensils), incense-furning-service sets (utensils) and flower-arrangement sets (utensils). (52) Fishing articles, excluding those used for fishery industry. Fishing articles and sets and cases and boxes therefor. Group C. (53) Radio-receivers and parts thereof. a) Radio-receivers, excluding those not equipped with vacuum tubes, or those specially designated by the Minister of Finance. b) Parts of the radio-receiver. Receiver-cabinets, transformers, check-coils, condensers, resistances, dials and shashi. (54) Vacuum-tube receiver and the like, microphone, amplifiers and megaphones. (55) Electric lamps, bulbs and electric wiring instruments. a) Electric lamps, excluding those used for fishery, safety-lanterns for mining, signals, communications, measurement, resistance, for antiblast, for telephone, sanitary purposes, etc. 1) Ordinary electric lamps, excluding those whose power is less than 40 watts. 2) Other electric lamps and the like. b) Electric wiring instruments and goods, excluding those used for mining, communications, ships and agriculture. Shade-holders, plates, and codes, etc. (56) Portable torches and the cases thereof and battery. (57) Thermos (vacuum flasks) and canteens and parts thereof. a) Thermo-flasks (including those with cases) and water flasks (canteens). b) Cases of thermo-flasks. (58) Adding-machines. (59) Typewriters and parts and accessories thereof. a) Typewriters, excluding those used for telegraphic communication. b) Parts and accessories of the typewriter, copy-tables, covers, ribbons, pads, movable printing-types, type-reservoirs, printing-machines used for typewriting. (60) Mimeographs (copying-press) and accessories thereof. a) Mimeographs (copying-press). b) Accessories of Mimeographs. Covers, screens, ink-cloths, rollers, handles, ink-plates, files, and file-frames. (61) Money-registering instruments (cash-registers). (62) Time-stamps, time-recorders and accessories thereof. a) Time-stamps and time-recorders. b) Accessories of time-stamps and time-recorders. Master-clocks, relays, card-boxes, covers, and ribbons. (63) Sewing-machines and parts thereof, and needless. a) Sewing-machines. b) Parts of the sewing-machine. Parts of the head, parts of legs and holders. c) Needless for the sewing-machine. (64) Magic lantern apparatuses, body-projectors and cases thereof. (65) Safety-razors. (66) Calendars, picture-cards, photographs for diversion and prints. a) Calendars (including the holders). b) Picture-cards and book-marks, etc. c) Bromides and other photographs for diversion. d) Printed pictures, picture-collections, collections of famous painters and writers' works and other printed copies for diversion, excluding wood-cuts and stone-pressed prints. (67) Tooth-pastes, excluding tooth-powder. (68) Butter, cheese, cream and substitutes thereof, and jam. (69) Green-tea, excluding broiled tea, bancha-tea and those whose price is less than 40 yen per kan. (70) Refined-sake lees and dregs of synthetic sake and of mirin (sweet sake). (71) Wrought-up food-stuffs. Fruit-essence, colour-essence, baking powder and the like. (72) Ham, bacon, sausage, and smoked meat and fish. (73) Gelatine (Bengal isinglass). (74) Hats, caps, bonnets, sticks, whips, umbrellas, and parasols. a) Caps, excluding those used by miners, and also those whose value is less than 37 yen per piece. b) Sticks and whips. c) Umbrellas (including beach parasols), excluding those whose value is less than 40 yen per piece. d) Other kinds of umbrellas, excluding those whose value is less than 25 yen per piece. (75) Foot-gears, parts and accessories thereof. a) Geta, zori and others, excluding those whose value is less than 13.5 yen per pair. b) The body of the foot-gears, excluding those whose value is less than 10 yen per pair. c) Fastenings, excluding those whose value is less than 3.5 yen per pair. d) Toe-covers, excluding those whose value is less than 3.5 yen per pair. (76) Furnitures. a) Chests of drawers bigger than 95 centimetres in width or height, excluding those whose value is less than 280 yen per piece, per set or per pair. b) Bath-tubs and bath-furnaces, excluding those whose value is less than 200 yen per piece. c) Other chests of drawers than those provided for in (a), and desks, tables, shelves, cupboards, boxes, bedsteads, mirrors and the like, chairs, seats, etc. (including benches), braziers, folding screens, pegs, cloth-racks, umbrella stands or holders, sewing-boards, scullery and fly-nets, excluding those whose value is less than 140 yen per piece, set or pair. d) Harita, frames for holding foot-warmers, excluding those whose value is less than 40 yen per piece. e) Plates, cloth-baskets, elbow-resters, towel-racks, tea-chests, charcoal boxes, and shoe-brushes, excluding those whose value is less than 25 yen per piece, set or pair. (77) Knitted goods, laces, lace-tissues, felts and manufactiures thereof and goods of allied kinds. (78) Stamps, seals and the like, excluding those whose value is less than 8 yen per piece, set or pair. Group D. (79) Business implements and business goods. a) Numbering machines, dating machines, fastening machines, punches, perforating machines, erasing machines, all for use in dealing with bills, etc. stamping instruments, stamp-holders, boxes, stands, deskpads, rulers, abacuses and slide-rules, and accounting instruments. b) Pens, pen-holders, (including those with pens). writing brushes and accessories, paper-holders, and pancil-sharpening instruments. c) Sumi (India ink), paints, painting oils, ink other than printing ink, cinnabar pad, red and black stamping ink-pads, ink erasers, paste. (80) Telephone apparatuses, telephone exchange apparatuses (switch-boards), and parts and accessories thereof. a) Telephone apparatuses other than the portable or blasting-proof pattern, and telephone exchange apparatus, including the relay office-line and junction holders). b) Parts and accessories of the telephone apparatus and telephone exchange apparatus. Transmitters, receivers, magnets, bells, dials, transformers, batteries, connecting circuits, accessorites, iron-plates, switch-board lamps, keys, circuit jacks and lamp jacks. (81) Plate-glass, including wave-glass (excluding ordinary plate-glass less than 2.5 m.m. in thickness, hard glass, synthetic glass and chemical glass. (82) Rugs, mattresses, carpets and the like. Linoleums, linotiles, linrubber, rattans, carpets and mattresses in rattan, and other kinds of matting, excluding mats whose value is less than 40 yen per tsubo. (83) Paper and cellophane, excluding currency notes, bank-notes, national bonds, stocks, postage-stamps, post-cards, revenue-stamps and Government-made paper for its own use and rice-paper for cigarettes. a) Paper, excluding those whose value is less than 1.2 yen per pound (in the case of toilet-paper the value being less than 3 yen per pound). b) Cellophane. (84) Shoe-cream and the like. Shoe-cream, burnishing stuffs, and other shoe-polishes. (85) Chip-boxes, chop-sticks (including those for use in a ceremony and celebraion) and toothpicks. a) Chip-boxes, excluding those used at train lunch. b) Chop-sticks, including those for use in a ceremony and celebration, and toothpicks. (86) Nourishing tonics, breath sweetness, excluding those chiefly used by doctors. a) Vitamin stuffs, hormone stuffs, manufactures of ginseng and other nourishing tonics. b) Breath-sweetness. (87) Insect-powders, vermicidal stuffs, deodorizer, excluding those used in agriculture or exclusively for purposes of disinfection. Refined naphthaline, refined camphor, paradichrol benzol manufactures, pyrethrum manufactures, including mosquito-sticks, and others. (88) Seasoning-stuffs. a) Liquid seasoning-stuffs made from the juice of boiled fishes, shell-fishes, seaweeds and plants. b) Curry-powder, pepper-powder, mustard-powder, entrema powder, Japanese pepper-powder, cayenne pepper-powder and the like. c) Offhand curry and the like. d) Ketchup, sauce and the like, including mayonnaise sauce. e) Dried bonito. (89) Foodstuffs in can, bottle, pot or other vessels, excluding those not usually used for purposes of retail, (excluding liquors, refreshing drinks, sugar, sugar-water, miso (bean-paste), shoyu (soy), vinegar, salt, oils, milk, dairy products, egg-products, and nourishing stuffs for children and babies as well as those items provided for under Class I or Class II. (90) Lavers. Dried lavers, prepared lavers, including seasoned lavers and green lavers. (91) Pictures, writings and antiques (92) Shoes, excluding those whose value is less than 15 yen per pair. Class II. (1) Matches. (2) Ame, grape-sugar and malt sugar. (3) Saccharine and dulcin. (4) Bees' honey.

Article 14. The Amusement Tax Law Enforcement Regulations shall be partly revised as follows: Article 3-V shall be deleted. In Paragraph 2 of Article 6 "the last day shall be revised as the tenth day," and in Paragraph 3 of the same article, "or using the payment slip of the tax" shall be deleted. In Item 8 of Paragraph 1 of Article 9 or the payment slip of the tax," "or use" and "or using" shall be deleted. Article 9-V shall be deleted. In Article 9-VI, "a person who manages the spot as prescribed in Paragraph 1 of Article 1 of the Amusement Tax Law" shall be revised as "a person who is ordered to paste up the certifying paper of the tax" in accordance with Paragraph 1 of Article 9-II," and "or the number of sheets of the payment slips of the tax used" and "each" shall be deleted and Article 9-VI shall be Article 9-V. In Paragraph 1 of Article 9-VII, "and the payment slip of the tax" shall be deleted, and in Paragraph 2 of same article, "or the payment slip of the tax" shall be deleted, and Article 9-VII shall be Article 9-VI, Article 9-VIII shall be Article 9-VII. In Item 4 of Paragraph 1 of Article 19, "Article 9-VII" shall be Article 9-VI "or the payment slip of the tax" and "or use" shall be deleted.

Article 15. The Admission Tax Law Enforcement Regulations shall be partly revised as follows: Item 4 of Article 1 shall be deleted. In Paragraph 2 of Article 2, after "admission fee" shall be added "dancing fee."

Article 4 shall be deleted.

Article 13-IV shall be deleted and Article 13-V shall be Article 13-IV and Article 13-VI shall be Article 13-V. In Article 16, "Article 3 to Article 9" shall be revised as "Article 3, Article 5 to Article 9." In Item 4 of Paragraph 1 of Article 19, "Article 13-VI" shall be revised as "Article 13-V."

Article 16. The Stamp Duties Law Enforcement Regulations shall be partly revised as follows: In Item 1 of Article 1, "the All-Japan Agricultural Economic Association" shall be revised as "the All-Japan Agricultural Association," and Item 13 of the same article shall be revised as follows: 13. Silk Thread Co-operative Association and Silk Reeling Industry Association (excluding that which is not invested by the members belonging to the association itself).

Article 17. The following amendments shall be made to part of Regulations pertaining to the enforcement of the Customs Law:

Article 19. In the list of passengers shall be entered the name and nationality of the ship, and names and nationalities, and places of embarkation and landing of the passengers.

Article 20. Deleted.

Article 23. The report mentioned in Article 17 of the Customs Law shall be made in writing, stating whether the cargo is to be loaded or unloaded, the period thereof and the kinds and quantity of cargo.

Article 24. When the special permission mentioned in Paragraph 1, Article 18 of the Customs Law is to be obtained, the captain shall apply to the customs director in writing, stating the name of the port, name and nationality of the ship, period and reason for lying at anchor, and in the case of loading or unloading cargo, the list and quantity of the cargo. When the special permission mentioned in the preceding paragraph has been obtained, the captain shall pay the custom-house the special permission fee.

Article 30. The report mentioned in Article 26 of the Customs Law shall be made in writing, stating whether the goods are to be carried in, carried out, or otherwise handled, the period thereof, and the kinds and quantity of goods.

Article 31. Deleted.

In Paragraph 1, Article 35, "or Article 10" shall be deleted. In Paragraph 1, Article 40, "and specified route" shall be deleted.

Article 75. Deleted.

Article 18. The following amendments shall be made to part of Regulations pertaining to the enforcement of the National Tax Collection Law: Item 5, Article 1-II shall be deleted. In Item 4, Article 8, "or Article 1 of the Ordinance for the Special Service Tax in Karafuto" and Item 5 of the same article shall be deleted. In Paragraph 2, Article 11 "30 sen" shall read "1 yen."

Article 19. The following amendments shall be made to part of the Official Organization of the Investigation Commission on Responsibility for the Loss of Tax-payment Funds: In Articles 5 and 7, "Kotokan (higher officials)" shall be revised as "officials of the 1st or 2nd class attached." Article 9. Deleted.

Article 20. The Imperial Ordinances mentioned under the following numbers shall be abrogated: 1. Regulations pertaining to the enforcement of the Special Profit Tax Law. 2. Regulations pertaining to the enforcement of the Law for Special Tax on Dividend and Interest. 3. Regulations pertaining to the enforcement of the Law for Special Tax on Foreign Currency Securities. 4. Regulations pertaining to the enforcement of the Building Tax Law. 5. Regulations pertaining to the enforcement of the Special Service Tax Law. 6. Regulations pertaining to the enforcement of the Electricity and Gas Tax Law. 7. Regulations pertaining to the enforcement of the Advertisement Tax Law. 8. Regulations pertaining to the Adjustment of Income and Corporation Taxes at Home and in Overseas Territories. 9. Regulations pertaining to the enforcement of the Law for National Tax Exemption and Reduction due to War Calamity. 10. Wartime Special Exceptions to the Customs Law. 11. Regulations pertaining to the enforcement of the Law for Japan-Manchoukuo Co-operation in National Tax Collection Business. 12. Imperial Ordinance No. 219, 1906 (Imperial Ordinance concerning Registration Tax on Registration dealt with by Consuls). 13. Imperial Ordinance No. 457, 1942 (Imperial Ordinance concerning the enforcement of the Law for the Prevention of the Double Imposition of Income and Other Taxes in Japan and Manchoukuo). 14. Imperial Ordinance No. 331, 1943 (Imperial Ordinance for the enforcement of the Law concerning the Exemption of Internal Taxes and Suspension of Bounties on Epxort Goods). 15. Imperial Ordinance No. 423, 1945 (Imperial Ordinance concerning the Adjustment of Tax System in accordance with the Wartime Emergency Measures Law).

Supplementary Provisions:

Article 21. This Imperial Ordinance shall come into force as from the day of its promulgation. However, the revised provision of Paragraph 1, Article 4 of Regulations pertaining to the enforcement of the Land Tax Law in Article 5 of this Ordinance shall take effect as from October, 1946.

Article 22. With regard to the income tax on income from immovable assets, class B dividend and interest income, class A and B income from undertakings, and gross income of individuals, the provisions of the revised Regulations pertaining to the enforcement of the Income Tax Law shall be applied as from 1946, excepting those provided for in Paragraph 3. However, the revised provisions of Article 2, 3, and 33 of the Ordinance shall be applied as from 1947. With regard to classified income tax on transfer income, the provisions of Article 11, Article 12-III, Paragraph 1, Article 36, and Article 99 of the revised Regulations pertaining to the enforcement of the Income Tax Law shall be applied as from 1947. With regard to income tax for 1946 on class A income from undertakings and gross income of individuals, the instances in Articles 2, 3, 11 and 33 of the former Regulations pertaining to the enforcement of the Income Tax Law shall be followed. With regard to dividend on profits or interest and distribution of surplus money which are received from corporations, the phrase "in the preceding year" in Item 3, Article 93 of the revised Regulations pertaining to the enforcement of the Income Tax Law shall, in so far as the tax for 1947 is concerned, shall read "from March 1 to December 31, 1946." With regard to classified income tax on class A personal service income derived from September 1 to December 31, 1946, the amount calculated according to the number of dependents as of August 1 in the same year as provided in Paragraph 1, Article 24 of Regulations for the enforcement of the Income Tax Law shall be deducted from the classified income, notwithstanding the provision of the same paragraph. With regard to income tax for 1945 and before on income from immovable assets, class B dividend and interest income class A and B income from undertakings, class B personal service income and gross income of individuals, classified income tax on class A dividend and interest income which was imposed or ought to have been imposed previously to the enforcement of the provision of Article 1, the classified income tax which can be imposed at the time of payment according to the provision of Paragraph 1, Article 106 of the Income Tax Law, and the bounties on records or statement of payment which were to have been delivered before the enforcement of the provision of Article 1, former instances shall be followed.

Article 23. With regard to corporation tax on ordinary income excess income and capital in each business year, the provisions of the revised Regulations pertaining to the enforcement of the Corporation Tax Law shall be applied as from the business year ending after April 1, 1946, and with regard to corporation tax on liquidation income, the provisions of the same regulations shall be applied to the income due to dissolution or merger after the said date.However, with regard to corporation tax for the business year in which the accounts of the corporation newly brought under the provision of Article 12 of the Corporation Tax Law by the revised provision of Article 6 or Article 6-II of the said Ordinance were settled by August 31, 1946, the phrase in Paragraph 1, Article 8 of Regulations for the enforcement of the Corporation Tax Law, "at the same time as the report mentioned in Article18 of the same Law" shall read "by September 30, 1946." With regard to corporation tax on income and capital for business years ending before March 31, 1946, and corporation tax on liquidation income due to dissolution or merger before the same date, former instances shall be followed.

Article 24. The revised Regulations for the enforcement of the Special Corporation Tax Law shall be applied as from the business year ending after April 1, 1946.

Article 25. With regard to business tax on net profits of corporations for each business year, the provisions of the Regulations pertaining to the enforcement of the Business Tax Law shall be applied as from the business year ending after April, 1946, and with regard to business tax on individuals, the said provisions shall be applied as from 1947. However, with regard to business tax for the business year in which the accounts of the corporations newly brought under the provisions of Article 12 of the Business Tax Law by the provision of the revised provision of Article 9 or Article 9-II of the said Ordinace were settled by August 31, 1946, the phrase in Paragraph 1, Article 11 of Regulations for the enforcement of the Business Tax Law, "at the same time as the report mentionedin Article 15 or 16 of the said Law" shall read "by September 30, 1946." With regard to business tax on corporation for business years ending before March 31, 1946 and business tax on individuals before 1946, former instances shall be followed.

Article 26. The provisions of Paragraph 3, Article 8 of the former Regulations pertaining to the enforcement of the House Tax Law shall still remain effective as long as the provision of Article 6-II of the Ordinance concerning Special Procedure for Wartime Registration is in force.

Article 27. In case a person possesses more than one "To" in total of the following liquors the liquor tax shall be imposed in accordance with Paragraph 2 of Article 41 of Law No. 14, 1946. 1. Sake Class I 2. Fruit Wine Class I 3. Miscellaneous liquors Class I, Class II In case the liquor tax as imposed in accordance with the provision of Paragraph 2 of Article 41 of Law No. 14, 1946 does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax shall be divided equally among each month according to the following classification, and be collected on or before the last day of each month concerned. In case of the amount of the tax exceeding 1,000 yen. Oct. and Nov. of 1946 In case of the amount of tax exceeding 2,000 yen. Oct. to Dec. of the same year In case of the amount of tax exceeding 5,000 yen. Oct. of 1946 to Jan. of 1947 In case of the amount of tax exceeding 10,000 yen. Oct. of 1946 to Feb. of 1947 The returns in accordance with the provisions of Paragraph 3 of Article 41 of Law No. 14, 1946 shall be filed to the taxation office that has jurisdiction over the place where the said liquors are located.

Article 28. The election of the first officers according to the revised provisions of Article 16 of Liquor Producers and Sellers Association Law Enforcement Regulation (including the cases applied mutatis mutandis in Articles 46, 50, 55 and 59) shall be carried out within one year after the enforcement of the provision of Article 10. The officers of Liquor Producers Association, Federation of Liquor Producers Association, Central Board of Liquor Producers Associations, Liquor Sales Association, Federation of Liquor Sales Association, National Federation of Liquor Sales Association and Central Board of Liquor Sales Associations, who are assuming actual posts at the time of enactment of the regulation of Article 10, shall be deemed as the officers elected under the revised provisions as mentioned in the preceding paragraph. The officers of the preceding paragraph shall be deprived of their duties when the officers elected in accordance with the revised provisions as mentioned in Paragraph 1 assume their posts (no appointment of new officers is made within the term of Paragraph 1, in case the term of the same paragraph expires). The control regulations which prevail at the time of the enforcement of the provision of Article 10 shall be deemed as having been established by the revised provision of Paragraph 1 of Article 19 of the Liquor Producers and Sellers Association Law Enforcement Regulations (including the case applied in Articles 46, 50, 55 and 59).

Article 29. The Table Water tax as imposed in accordance with the provisions of Paragraph 2 of Article 42 of Law No. 14, 1946, shall be collected—in case the amount of the tax does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax, shall be divided equally among each month according to the following classification, and be collected on or before the last day of each month concerned. In case of the amount exceeding 1,000 yen Oct. and Nov. of 1946 In case of the amount exceeding 2,000 yen Oct. to Dec. of 1946 In case of the amount exceeding 5,000 yen Oct. of 1946 to Jan. of 1947 In case of the amount exceeding 10,000 yen Oct. of 1946 to Feb. of 1947 The returns under the provisions of Paragraph 3 of Article 42 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where the table water is located.

Article 30. The commodities as prescribed in Paragraph 2 of Article 43 of Law No. 14 of 1946 shall be fruit—honey and others of similar natures in addition to cakes and sweet-meats. The excise as imposed in accordance with the provision of Paragraph 5 of Article 43 of Law No. 14, 1946 shall be collected:—in case the amount of the tax, does not exceed 1,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 1,000 yen, the amount of the tax shall be equally divided among the months according to the following classification and be collected on or before the last day of the each month concerned. In case of the amount of the tax exceeding 1,000 yen Oct. and Nov. of 1946 In case of the amount of the tax exceeding 2,000 yen Oct. to Dec. of 1946 In case of the amount of the tax exceeding 5,000 yen Oct. 1946 to Jan. 1947 In case of the amount of the tax exceeding 10,000 yen Oct. 1946 to Feb. 1947 The returns in accordance with the provision of Paragraph of Article 43 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where sugar, molasses or sugar water are kept.

Article 31. A person who is to file the return to the Government in accordance with the provision of Paragraph 3 of Article 44 of Law No. 14, 1946, shall be, as well as a person who engages in the manufacture or sale of textiles or other commodities made of textiles (hereinafter called "textile goods"), a person who engages in a contract for work using textiles or textiles goods or who manufactures commodities using textiles (excluding textile goods) or a person other than a manufacturer, or seller of textiles or textile goods who possesses the textile or textile goods intended for the purpose of rationing. The excise as imposed in accordance with the provisions of Paragraph 5 of Article 44 of Law No. 14, 1946, shall be collected:—in case the amount of the tax does not exceed 2,000 yen, it shall be collected on or before Oct. 31, 1946, and in case the amount of the tax exceeds 2,000 yen the amount of the tax shall be divided equally among the months according to the following classification and be collected on or before the last day of the each month concerned. In case of the amount of the tax exceeding 2,000 yen Oct. and Nov. of 1946 In case of the amount of the tax exceeding 5,000 yen Oct. to Dec. of 1946 In case of the amount of the tax exceeding 10,000 yen Oct. of 1946 to Jan. of 1947 In case of the amount of the tax exceeding 100,000 yen Oct. of 1946 to Feb. of 1947 With regard to the textiles or textile goods as prescribed in Paragraph 3 of Article 44 of Law No. 14, 1946, of which the permit of the Government authorities is necessary or the approval of the taxation office that has jurisdiction over them has been obtained for special reasons, at the time of sale, the excise may be imposed upon them at the time when the said textiles or the textile goods are taken out from the place of storage, in accordance with the provision of Paragraph 4 of the same article. A person who comes under the provisions of the preceding paragraph, shall, simultaneously with the return filed in accordance with the provision of Paragraph 5 of Article 44 of Law No. 14, 1946, report the same to the taxation office that has jurisdiction over him and obtain its approval. In case the possessor of textiles or textile goods who has obtained approval as prescribed in the preceding paragraph takes delivery of the said textiles or textile goods from the place of storage, he shall file the return stating kinds, quantity and prices of them to the taxation office that has jurisdiction over them. The return as prescribed in Paragraph 5 of Article 44 of Law No. 14, 1946, shall be filed to the taxation office having jurisdiction over the area where the said textiles or textile goods are kept.

Article 32. As to commodity tax imposed or impossable before enforcement of the provision of Article 13, the Old Law shall be in force. The commodities as prescribed in Paragraph 2 of Article 45 of Law No. 14, 1946, shall be fruit honey and others of similar natures in addition to cakes and sweetmeats. A person who is to file the return to the Government in accordance with the provision of Paragraph 3 of Article 45 of Law No. 14, 1946, shall make up a return according to the provision of Article 4 of the Commodity Tax Law Enforcement Regulations stating the fact whether he has been continuously manufacturing since September 1, 1946 or before the commodities which come under Class I of Article 1 of the Old Commodity Tax Law, and which also come under the same article of the New Law (excluding paintings and antiques or dulcin, and shall file it to the taxation office that has jurisdiction over him. A person prescribed in Paragraph 4 of Article 45 of Law No. 14, 1946, excluding a manufacturer or seller of a commodity of Class I or Class II (excepting paintings and antiques) listed in Article 1 of the Revised Commodity Tax Law shall be a person who manufactures or sells commodities using such Class II commodities as shown under the same article of the revised Commodity Tax Law or a person other than a manufacturer of seller of Class I or II commodities (excluding paintings and antiques) who possesses the commodities intended for the purpose of rationing. The commodity tax as imposed in accordance with the provision of Paragraph 4 of Article 45 of Law No. 14, 1946, shall be collected:-in case the amount of the tax does not exceed 1,000 yen, it shall be collected on and before Oct. 31, 1946, and in case the amount of the tax exceeds 2,000 yen, the amount of tax shall be equally divided among the months according to the following classification and be collected on or before the last date of the each month concerned. In case of the amount of the tax exceeding 2,000 yen Oct. and Nov. of 1946 In case of the amount of the tax exceeding 5,000 yen Oct. to Dec. of 1946 In case of the amount of the tax exceeding 10,000 yen Oct. of 1946 to Jan. of 1947 In case of the amount of the tax exceeding 100,000 yen Oct. of 1946 to Feb. of 1947 The commodities as shown in each item of Paragraph 4 of Article 45 of Law No. 14, 1946, which comes under the provisions of Paragraph 1 of Article 12 of the Revised Commodity Tax Law or the provision of Paragraph 1 of Article 13 of the same Law, and of which the commodity tax has not been paid in accordance with the provisions of Paragraph 4 of Article 45 of Law No. 14, 1946, shall be free from commodity tax provided an application for its removal from the place of storage is made to the taxation office and approved at the time of the removal. As to commodities as shown under Item 1 of Paragraph 4 of Article 45 of Law No. 14, 1946, of which the permit of Government authorities is necessary at the time of sale or which was approved by the taxation office that has jurisdiction over them for special reasons, the excise may be collected at the time when the said commodities are taken delivery of from the place of storage in accordance with the provision of Paragraph 6 of the same article. A person who comes under the application of the preceding paragraph, shall, simultaneously with the return filed in accordance with the provisions of Paragraph 7 of Article 45 of Law No. 14, 1946, report the same to the taxation office that has jurisdiction over him and obtain its approval. In case the person, who possesses the commodity of which he obtained the approval prescribed in the preceding paragraph, wishes to remove the commodity from the place of storage, he shall file a report to the taxation office stating names of commodities their quantities and prices respectively. The return as prescribed in Paragraph 7 of Article 45 of Law No. 14, 1946, shall be filed to the taxation office that has jurisdiction over the area where the said commodities are kept.

Article 33. A person who is to file the return to the Government in accordance with the provision of Article 46 of Law No. 14, 1946, shall make up a return in accordance with the provision of Article 7 of the Admission Tax Law Enforcement Regulations stating the fact whether he has been continuously operating the dancing hall since Sept. 1, 1946 or before, and shall file it to the taxation office that has jurisdiction over him.

Article 34. With regard to special profit tax on corporations for each business year ending before March 31, 1946 and special profit tax on individuals for 1946 and before, the former Regulations for the enforcement of Special Profit Tax Law shall still be in force.

Article 35. The former Regulations pertaining to the enforcement of the Law for Adjustment of Income and Corporation Taxes at Home and in Overseas Territories shall still be in force with regard to corporation tax on income for each business year ending before the enforcement of the Item 8, Article 20, corporation tax on liquidation income due to merger effected before the enforcement of the same Item, and income tax before 1946 on income from immovable assets, class B dividend and interest income, class A income from undertakings, class B income from undertakings, class B personal service income, income from forests, class B retirement income, and gross income of individuals. This provision shall also apply to composite income tax which can be imposed at the time of payment according to the provision of Article 22 of the Law for Adjustment of Income and Corporation Taxes at Home and in Overseas Territories, and which was imposed or to have been imposed previously to the enforcement of the provision of the above-mentioned Item.

Article 36. As regards the war calamity suffered proior to the enforcement of the provision of Item 9, Article 20, the former Regulations pertaining to the enforcement of the Law for National Tax Reduction and Exemption due to War Calamity shall, with the exception of those provided for in Article 37, still be in force in regard to the national tax to be paid by the sufferers, national tax to be imposed on demaged objects, reduction or exemption of national tax to be paid in area which suffered war calamity, special exceptions to the computation or decision of taxation standards, and the deferment of collection.

Article 37. With regard to land or houses which are exemptible from land tax or house tax in accordance with the provision of Article 7-II or Article 7-III of the former Regulations pertaining to the enforcement of the Law for National Tax Reduction and Exemption due to War Calamity, and come under any of the following items, the land tax or house tax shall be collected according to the provision of the item concerned. 1. With regard to the building land (including building land over which superficies were created and all other land which others are allowed to use; hereinafter called building land) which had been leased with rent since before war calamity (meaning the war calamity as provided in Article 1 of the former Regulations pertaining to the enforcement of the National Tax Reduction and Exemption due to War Calamity; hereinafter called war calamity), the land tax shall be collected as from 1947, and with regard to building land leased with rent after war calamity, as from the year immediately following the commencement of lease. In this case the building land leased with rent after war calamity and before December 31, 1945, shall be regarded as leased with rent on January 1, 1946. 2. With regard to building land other than that coming under the foregoing item, and on which houses have been newly built after war calamity, the land tax shall be collected as from the year immediately following construction of the said houses, and with regard to building land where houses damaged in war calamity remain, as from 1948. In this case the construction of houses completed before December 31, 1946 shall be regarded as completed on January 1, 1947. 3. With regard to houses damaged in war calamity, the provision of Article 11 of the House Tax Law shall be applied, notwithstanding the provision of Article 19 and 20 of the same Law, and the rent being fixed according to the condition existing on January 1, 1948, the house tax shall be collected as from 1948. The owner of the land or houses mentioned in the preceding paragraph (in case the land is put in pledge, the holder of the right of pledge, and in the case land is the object of superficies lasting longer than 100 years, the superficiary) shall report to the Government the location of the land or houses, the land number or house number, and other necessary matters as prescribed by the Minister of Finance.

Article 38. The former Imperial Ordinance No. 457, 1942 shall still be in force with regard to the corporation tax, business tax, and special profit tax for business year ending before the enforcement of the provision of item 13, Article 20, the corporation tax on liquidation income and business tax on liquidation net profit due to dissolution or merger before the enforcement of the provision of the same number, and classified income tax on income from immovable assets, class B dividend and interest income, class A income from undertakings, class B income from undertakings, class B personal service income and class B retirement income.

Article 39. As to the exemption of national taxes impossable upon liquors, table waters, sugar molasses, sugar water, playing cards, commodities as shown under Article 1 of the Old Commodity Tax Law, sweetmeats or fruit-honey, or other commodities of similar nature, which were exported before enforcement of Item 14 of Article 20, or as to the delivery of subsidies to these commodities, or as to the reduction or exemption of taxes on the commodities imported from the Kwantung Provision, the old rules of Ordinance No. 331 of 1943 shall be in force.