(地方税法施行令の一部を改正する勅令)
法令番号: 勅令第415号
公布年月日: 昭和21年9月1日
法令の形式: 勅令

審議経過

朕は、地方稅法施行令の一部を改正する勅令を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Imperial Ordinance concerning the partial amendments of the Enforcement Ordinance of the Local Tax Law and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年九月一日
This first day of the ninth month of the twenty-first year of Showa (September 1, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
內務大臣　大村淸一
Minister for Home Affairs　OMURA Seiichi
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第四百十五號
Imperial Ordinance No. 415
地方稅法施行令の一部を次のやうに改正する。
A part of the Enforcement Ordinance of the Local Tax Law shall be amended as follows:
第四條　地方稅法第六十一條及第六十六條ノ二ノ規定ニ依リ府縣知事ノ許可ヲ要スル事項ニシテ京都市、大阪市、橫濱市、神戶市及名古屋市ニ關スルモノハ內務大臣ノ許可ヲ受クベシ
Art. 4.　The permission of Minister for Home Affairs shall be obtained in respect to the matters which are subject to the permission of an urban or local prefectural governor in accordance with the provisions of Art. 61 and Art. 66-2, of Local Tax Law and have relation to Kyoto city, Osaka city, Yokohama city, Kobe city, and Nagoya city.
第五條中「許可」の下に「及同法第四十八條ノ五又ハ第六十六條ノ二ノ規定ニ依ル府縣民稅又ハ市町村民稅ノ課稅ノ許可」を加へる。
In Art. 5, next to "the permission," "and the permission of taxation of an urban or local prefectural inhabitant tax or a city, town or village inhabitant tax in accordance with the provisions of Art. 48-5 or Art. 66-2 of the Law" shall be added.
附　則
Additional Provisions:
この勅令は、公布の日から、これを施行する。
The present Ordinance shall come into force as from the day of its promulgation.
日滿地方稅徵收事務共助法施行令は、これを廢止する。
The Enforcement Ordinance of the Law concerning the Mutual Aids relative to the Tax-Collection Affairs between Japan and Manchukuo shall be abrogated.
昭和二十一年度分については、市町村の家屋稅附加稅の賦課率を一・四を以て除したものと、その市町村の地租附加稅又は營業稅附加稅の賦課率との差が、百分の十を超えないときは、地方稅法第五十九條の規定による府縣知事の許可は、これを受けることを必要としない。
With regard to those pertaining to the 21st fiscal year of Showa (1946), the permission of an urban or local prefectural governor in accordance with the provisions of Art. 59 of Local Tax Law, shall not be required in case where the difference between the quotient of the rate of imposition of surtax on house tax of a city, town or village divided by 1.4 and the rate of emposition of surtax on land tax or on business tax of the respective site or village does not exceed 10%.