I hereby give My Sanction to the Imperial Ordinance concerning the partial amendment of the Textile Consumption Tax Law Enforcement Regulations, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十月二十三日
This twenty-third day of the tenth month of the twenty-first year of Showa (October 23, 1946)
內閣總理大臣 吉田茂
Countersigned: Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
勅令第四百八十七號
Imperial Ordinance No. 487
織物消費稅法施行規則の一部を次のやうに改正する。
The Textile Consumption Tax Law Enforcement Regulations shall be partly revised as follows:
In Par. 1 of Art. 20, "collateral" shall be revised as "security", and "or national bonds" as "national bonds or the guaranty of a guarantor whose means are confirmed by the superintendent of a taxation office to be sufficient to guarantee the payment of the tax".
Art. 21. In case a person who has offered national bonds as a security is refunded the said bonds, the superintendent of a taxation office shall order the person to offer other things as a security.
稅務署長保證人ノ資力カ納稅ヲ擔保スルニ足ラスト認ムルトキハ之ニ代ヘ他ノ擔保ノ提供ヲ命スルコトヲ得
In the case where the superintendent of a taxation office has deemed the means of a guarantor to be insufficient to secure the payment of the tax, he may order the person to offer other things as securities.
第二十三條に次の二項を加へる。
The following two paragraphs shall be added to Art. 23.
消費稅ヲ徵收スヘキ場合ニ於テ保證人アルトキハ保證人ヲシテ稅金ヲ納付セシム
In the collection of the consumption tax, the guarantor, if any, is liable to pay the tax.
If the guarantor does not complete the payment of the tax in the case of the preceding paragraph, the attachment of the taxpayer's property shall be executed, and in this case, if there is still any deficiency in the amount of the tax, the attachment of the guarantor's property shall be executed.
附 則
Supplementary Provision:
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.