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.
Signed: HIROHITO, Seal of the Emperor
This first day of the ninth month of the twenty-first year of Showa (September 1, 1946)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister for Home Affairs OMURA Seiichi
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 415
A part of the Enforcement Ordinance of the Local Tax Law shall be amended as follows:
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.
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.
Additional Provisions:
The present Ordinance shall come into force as from the day of its promulgation.
The Enforcement Ordinance of the Law concerning the Mutual Aids relative to the Tax-Collection Affairs between Japan and Manchukuo shall be abrogated.
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%.