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.
Signed: HIROHITO, Seal of the Emperor
This twenty-third day of the tenth month of the twenty-first year of Showa (October 23, 1946)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 487
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.
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.
The following two paragraphs shall be added to Art. 23.
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.
Supplementary Provision:
The present Ordinance shall come into force as from the day of its promulgation.