戦時補償特別措置法施行規則
法令番号: 勅令第497号
公布年月日: 昭和21年10月29日
法令の形式: 勅令

審議経過

朕は、戰時補償特別措置法施行規則を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the War Indemnity Special Measures Law Enforcement Regulations, for which the concurrence of the Imperial Diet has been obtained, and order the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十月二十八日
This twenty-eighth day of the tenth month of the twenty-first year of Showa (October 28, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
司法大臣　木村篤太郞
Minister of Justice　KIMURA Tokutaro
內務大臣　大村淸一
Minister for Home Affairs　OMURA Seiichi
文部大臣　田中耕太郞
Minister of Education　TANAKA Kotaro
農林大臣　和田博雄
Minister of Agriculture and Forestry　WADA Hiroo
遞信大臣　一松定吉
Minister of Communications　HITOTSUMATSU Sadayoshi
商工大臣　星島二郞
Minister of Commerce and Industry　HOSHIJIMA Niro
厚生大臣　河合良成
Minister of Welfare　KAWAI Yoshinari
運輸大臣　平塚常次郞
Minister of Transportation　HIRATSUKA Tsunejiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第四百九十七號
Imperial Ordinance No. 497
戰時補償特別措置法施行規則目次
The War Indemnity Special Measures Law Enforcement Regulations
第一章
總則
Chapter I General Provisions
第二章
課稅價格、控除及び免除
Chapter II Taxable Amount, Deductions & Exemptions
第三章
申吿及び納付
Chapter III Declaration & Payment
第四章
代位納付
Chapter IV Payment in Subrogation
第五章
雜則
Chapter V Miscellaneous Provisions
戰時補償特別措置法施行規則
Enforcement Regulations of War Indemnity Special Measures Law
第一章　總則
Chapter I General Provisions
第一條　戰時補償特別措置法（以下法といふ。）第一條第一項に規定する特定機關は、左に揭げるものとする。
Article 1.　The specified instrumentalities referred to in Article 1, Paragraph 1 of the War Indemnity Special Measures Law (hereinafter shall simply be referred to as the Law) shall be those enumerated in the following:
一　產業設備營團
1.　The Industrial Equipment Corporation.
二　日本倉庫統制株式會社
2.　The Nippon Warehouse Control Company.
三　損害保險中央會
3.　The Non-Life Insurance Central Ass'n.
四　法別表一第十四號又は別表二第一號若しくは第二號に揭げる保險金に係る保險契約をなした損害保險會社
4.　Non-Life Insurance Companies having insurance contracts covering the insurance referred to in the Table I, No. 14, Table II, No. 1 or No. 2 attached to the Law.
五　木船保險組合
5.　The Wooden-vessels Insurance Ass'n.
六　漁船保險組合
6.　The Fishing Boats Insurance Ass'n.
七　國民更生金庫
7.　The National Reconstruction Bank.
八　帝國鑛業開發株式會社
8.　The Imperial Mine Development Company.
九　日本石炭株式會社
9.　The Nippon Coal Company.
十　船舶運營會
10.　The Shipping Control Ass'n.
十一　その他大藏大臣の定めるもの
11.　Others as may be designated by Minister of Finance.
第二條　法第一條第一項第一號の企業整備資金措置法第五條に規定する更改による決濟の方法に準ずる決濟の方法は、政府（法第一條第二項の政府をいふ。）又は前條の特定機關が戰時補償請求權（法第一條に規定する戰時補償請求權をいふ。以下同じ。）について支拂はるべき金額の全部又は一部を金融機關（法第十四條第四項に規定する金融機關をいふ。以下同じ。）への債權者の預金（その拂戾につき特殊預金に準ずる制限のあるものに限る。）となすことによつて決濟をなす方法とする。
Article 2.　The clearance formula similar to the formula of renovation as prescribed under Article 5 of the Enterprise Reorganization Financial Measures Law which is referred to in Article 1, Paragraph 1, Cl. 1 of the Law shall be the one which is to be settled by means of transferring the whole or part of the amount to be paid for war indemnity claims (hereinafter meaning the war indemnity claims as prescribed in Article 1 of the Law) to the financial institutions (hereinafter meaning the financial institutions as prescribed in Article 14, Paragraph 4 of the Law) as the deposits of the Claimants (provided that the deposit should be those which are subject to restriction as to their withdrawals same as blocked accounts).
第三條　法第一條第一項第一號の債權は、政府特殊借入金、債務者特殊借入金、特殊預金及び特殊金錢信託の外、左に揭げるものとする。
Article 3.　The credits referred to in Article 1, Paragraph 1, No. 1 shall be those as enumerated in the following, besides Government special debt certificates, debtors special debt certificates, blocked accounts, and special monetary trusteeships.
一　戰時金融金庫特殊借入金
1.　Wartime Finance Bank special debt certificates.
二　前條に規定する決濟の方法によつて設定された預金
2.　Deposits established according to the formula as prescribed in the preceding Article.
第四條　法第一條第二項及び第三條の公共團體は、左に揭げるものとする。
Article 4.　The public bodies as referred to in Article 1, Paragraph 2 and Article 3 shall be those as enumerated in the following:
一　都府縣組合、府縣組合、都市町村組合、市町村組合、町村組合竝びに東京都內の區及び市町村內の區
1.　Associations of prefectures, associations of cities, towns and villages, associations of towns and villages and wards in cities, towns and villages.
二　水利組合、水利組合聯合及び北海道土功組合
2.　Water-supply associations, federations of water-supply associations and the Hokkaido Doko Association.
第五條　法第一條第三項の預金は、日本興業銀行への預金で、その拂戾につき特殊預金に準ずる制限のあるものとする。
Article 5.　The deposits as referred to in Article 1, Paragraph 3 shall be those with the Nippon Industrial Bank of which their withdrawals are restricted similarly to blocked accounts.
第六條　法第一條第四項の通常の業務に關して生じた請求權は、左に揭げるものとする。但し、舊陸軍省、舊海軍省及び舊軍需省航空兵器總局の業務（これらの官衙の委託に基いて昭和二十年勅令第一號の規定によりなされた業務を含む。）に關して生じた請求權については、第一號に揭げる請求權及び金錢の寄託その他これに準ずるものを原因として生じた請求權とする。
Article 6.　The claims arising out of normal administrative or business operation as referred to in Article 1, Paragraph 4 of the Law shall be those as enumerated in the following; provided the claims arising out of the operation of former Ministry of Army, Ministry of Navy and Aircraft Munitions General Bureau, of Ministry of Munitions (including operations of business trusted by these Ministries or Bureau pursuant to the Imperial Ordinance No. 1, 1945) shall be limited to the claims mentioned under No. 1 below and claims arising out of the money deposited therewith or out of similar causes:
一　俸給、賃金、年金、退職金その他の給與の請求權
1.　Claims for salaries, wages, annuities, retiring allowances and other allowances.
二　土地、建物、施設その他の物の讓渡、賃貸、建造、改良、維持又は修理その他の給付の供給で日常の活動に必要なものに關して生じた請求權
2.　Such claims arising out of the transfer, leasing, construction, remodelling, maintenance and repairing of lands, buildings and other facilities and arising out of the delivery of supplies, as are necessary for daily activities.
三　日常の活動に係る金錢の貸借、寄託その他これらに準ずるものを原因として生じた請求權
3.　Claims arising out of loan of money, deposit of money and similar transactions.
四　前三號に揭げるものを除く外、日常の活動に關して生じた請求權
4.　Besides the claims enumerated in the foregoing three numbers, the claims arising out of the causes relative to daily activities.
第七條　法第四條第四號の請求權は、左に揭げるものとする。但し、法第十七條の規定に依り消滅した部分の金額に相當する部分を除く。
Article 7.　Claims as referred to in Article 4, Paragraph 4 of the Law shall be those enumerated in the following; provided excluding amounts corresponding to the amounts becoming extinct by virtue of Art. 17 of the Law:
一　法別表一第十一號及び第十二號の請求權に係る產業設備營團の政府に對する損失補償請求權
1.　Indemnity claims of the Industrial Equipments Corporation against the Government relative to the claims as listed in the attached Table 1, No. 11 and No. 12 of the Law.
二　法別表一第十三號の請求權に係る日本倉庫統制株式會社の政府に對する請求權
2.　Claims of the Nippon Warehouse Control Company against the Government relative to the claims as specified in the attached Table I, No. 13 of the Law, provided excepting the amount of the claims listed in said number which is equivalent to the amount as the extinguished in accordance with Article 17 of the Law.
三　法別表一第十四號及び別表二第一號の舊戰時特殊損害保險法又はこれによる旨を定めた勅令に基く戰爭保險契約による戰爭保險金の請求權、別表二第二號の舊損害保險國營再保險法に基く勅令に揭げる戰爭保險金の請求權又は從前の損害保險中央會法第十八條第一項に揭げる海上保險金（木船保險の保險金を含む。）の請求權に係る損害保險會社又は木船保險組合の損害保險中央會に對する再保險金の請求權
3.　Re-insurance claims of non-life insurance companies and the Wooden-vessels Insurance Association against the Non-life Insurance Central Association, relative to such claims listed in the attached Table I, No. 14 and Table II, No. 1 of the Law as arising out of war insurance contracts made pursuant to the War Risk Insurance Law or Imperial Ordinances adopting said law, or relative to such claims as listed in the attached Table II, No. 2 of the Law which are paid or to be paid pursuant to Imperial Ordinances issued on the basis of the Governmental Non-life Re-insurance Law, or relative to claims for marine insurances (including Wooden-vessels Insurance) as enumerated in Art. 18 par. 1 of the Non-life Insurance Central Association Law.
四　前號の再保險金の請求權又は法別表二第二號の從前の損害保險中央會法第十八條第一項に揭げる海上保險金の請求權に係る損害保險中央會の政府に對する損失補償の請求權
4.　Indemnity claims of the Non-life Insurance Central Association against the Government corresponding to the re-insurance claims of the preceding number, or arising out of such marine insurance claims enumerated in Art. 18, par. 1 of the Non-life Insurance Central Association Law as listed in the attached Table II, No. 2 of the Law.
五　法別表一第十四號又は別表二第一號の戰爭保險金の請求權（第三號に揭げるものを除く。）に係る損害保險會社の政府に對する損失補償の請求權
5.　Indemnity claims of non-life insurance companies against the Government relative to war insurance claims listed in the attached Table I, No. 14 or the Table II, No. 1 of the Law (excluding those listed in No. 3 of the Table II).
六　法別表二第二號の漁船保險法施行令第二條第二項の保險金の請求權に係る漁船保險組合の政府に對する再保險金の請求權
6.　Re-insurance claims of the Fishing-boats insurance association against the Government relative to insurance claims referred to in Art. 2, par. 2 of the Fishing-boat Insurance Law Enforcement Ordinance listed in the attached Table II, No. 2 of the Law.
七　法別表三の請求權に係る國民更生金庫、產業設備營團、帝國鑛業開發株式會社及び日本石炭株式會社の政府に對する請求權但し、國民更生金庫及び產業設備營團の請求權については、法第二十二條第二項若しくは法第四十條第二項において準用する法第二十二條第一項の規定又は法第三十九條第二項において準用する同條第一項の規定により消滅した貸付金の債權の金額に相當する部分を除く。
7.　The claims of the National Reconstruction Bank, the Industrial Equipment Corporation, the Imperial Mine Development Company and the Nippon Coal Company against the Government, relative to the claims as listed in the attached Table III of the Law; provided, of the claims of National Reconstruction Bank and Industrial Equipments Corporation, excluding the amount equivalent to the amount of loans cancelled in accordance with the provisions of Article 22, Par. 1, as applied by virtue of Article 22, Par. 2 or Art. 40, Par. 2 or in accordance with the provisions of Art. 39, Par. 1 as applied by virtue of Par. 2 of the same Article.
前項に定めるものの外法第四條第四號の請求權は、大藏大臣が、これを定める。
Besides the preceding numbers, the Ministry of Finance may designate claims to come under Art. 4, Par. 4 of the Law.
第八條　戰時補償請求權について決濟を受けた法人について、法施行前に分割があつた場合においては、分割に因り消滅した法人が戰時補償請求權について受けた決濟については、分割に因り設立された法人が分割に因り消滅した法人から承繼した財產の價額（分割に因り債務を承繼したときは、承繼した財產の價額からその債務の金額を控除した金額）のうち各自その受けた利益の價額の占める割合に應じて、分割に因り設立された法人が、各々その一部の決濟を受けたものとみなす。
Article 8.　In case a corporation which had been given the payment of war indemnity has ceased to exist due to partition before the enforcement of the Law, the payment of the war indemnity given to the said corporation which has become non-existent shall be deemed as given to the corporations which have been newly established by the partition in proportion of the benefits that the new corporations have received out of the assets succeeded, (or, in case of succeeding liabilities as a result of partition, such amount as left over after deducting the amount of liabilities from the amount of assets).
第九條　法第七條の政府特殊借入金は、戰時補償請求權の決濟のため設定された政府特殊借入金で第五條に規定する預金を取得するためその債權が日本興業銀行に讓渡されたもの以外のものとする。
Article 9.　The special debt certificates referred to in Article 7 of the Law shall be those other than the debt certificates of which ownerships have been transferred to the Nippon Industrial Bank for the purpose of acquiring deposits as referred to in the provisions of Article 5 of this Ordinance.
第十條　法第七條の特殊預金等は、戰時補償請求權の決濟のため設定された特殊預金、特殊金錢信託及び債務者特殊借入金の外、第三條各號に揭げる債權及び第五條に規定する預金とする。
Article 10.　The blocked accounts referred to in Article 7 of the Law shall be blocked accounts, special monetary trusteeships, debtor's special debt certificates which were established as the payment of war indemnity claim and credits as enumerated under Art. 3 and the deposit prescribed under Art. 5.
第二章　課稅價格、控除及び免除
Chapter II Taxable Amount, Deductions & Exemptions
第十一條　法別表一第十四號又は別表二第一號若しくは第二號の請求權の價額又はこれらの請求權について決濟のあつた金額は、これらの請求權に係る保險契約に因り支拂はるべき又は支拂はれた保險金の額による。但し、商法第八百三十九條（漁船保險法第二十八條及び木船保險法第三十六條において準用する場合を含む。）の規定に該當する場合においては、當該保險金の額から同條の規定により取得した權利の價額を控除した金額による。
Article 11.　The Values of the Claims listed in the attached Table I, No. 14 or the attached Table II, No. 1 or 2, or the values of the amounts paid thereto shall be judged by the amounts actually paid or to be paid due to the insurance contracts relative to the claims, provided, that, in respect to cases which are subject to Article 839 of the Commercial Code (including the same article as applied by virtue of Article 28 of the Fishing Boats Insurance Law and Article 30 of the Wooden Vessels Insurance Law) the values shall be judged after deducting values of abandonment from the insured amounts.
第十二條　法第五條の場合において、相續人が二人以上あつたときは、法別表一の請求權で被相續人が決濟を受けたものにつき、法第十條第一項及び第二項の規定により、各相續人についての課稅價格から控除される金額は、同條第一項及び第二項の規定による控除金額に法第二十四條第一項に規定する割合を乘じて算出した金額による。
Article 12.　In the case of Article 5 of the Law where there are two or more inheritors, the amounts of deduction to be made from the taxable amounts for each inheritor according to the provision of Article 10, Paragraphs 1 and 2 of the Law, relating to the claims listed in the attached Table I of the Law of which their predecessor had received the payment, shall be the amount which is to be computed by applying the ratio specified in Article 24, Paragraph 1.
第十三條　法第六條第三項の場合において、法別表一又は別表二の請求權で分割に因り消滅した法人が決濟を受けたものにつき、法第十條第一項乃至第四項の規定により、分割に因り設立された法人についての課稅價格から控除される金額は、同條第一項乃至第四項の規定による控除金額に第八條に規定する割合を乘じて算出した金額による。
Article 13.　In the case of Article 6, Paragraph 3 of the Law, the amount to be deducted from the taxable amount of a corporation newly established due to partition according to the provision of Article 10, Paragraphs 1 to 4 of the Law relating to such claims of a corporation which has become non-existent due to partition as listed in the attached Tables I and II of the Law of which the payment was already made, shall be the amount computed by applying the ratio specified in Article 8 of the present Ordinance to the deductible amount as prescribed under Pars. 1-4 of Article 10 of the Law.
第十四條　戰時補償請求權の讓渡があつた場合において、當該戰時補償請求權についての課稅價格から控除される金額は、當該戰時補償請求權を最初に取得した者を納稅義務者とみなして法第十條第一項乃至第九項の規定を適用して算出した金額による。
Article 14.　In the case of the transfer of a war indemnity claim the amount deductible from the taxable amount of the claim shall be computed by applying the provisions of Pars. 1-9 of Article 10 of the Law, deeming the original claimant as the taxpayer.
前項の場合において、當該戰時補償請求權を最初に取得した者が、當該戰時補償請求權以外の戰時補償請求權をも最初に取得した者であつたときは、法第十條第三項第一號、第五項及び第九項の規定は、その者が最初の取得者たる戰時補償請求權の課稅價格の合計額について、これを適用する。
If, in the case of the preceding paragraph the original claimant of said claim is also the original claimant of other war indemnity claims than said claim, the provisions of Art. 10, Par. 3 No. 1, Pars. 5 and 9 of the Law shall apply in respect to the sum total of war indemnity claims of which he is the original claimant.
第一項の場合において、左の各號の一に該當するときは、法第十條の規定により各戰時補償請求權について課稅價格から控除される金額は、左の各號の定めるところによる。
In the case of Par. 1, the amount deductible from taxable amount of each claim by virtue of Art. 10 of the Law shall be computed as follows:
一　戰時補償請求權の一部について讓渡があつた場合（第二號に定める場合を除く。）においては、當該請求權の各部分の課稅價格から控除される金額は、當該請求權について課稅價格から控除される金額を、當該請求權の各部分についての課稅價格に按分して算出した金額とする。
1.　In case a part of a war indemnity claim has been transferred (excluding cases referred to in No. 2 below) amounts deductible from each part of the claim shall be computed by dividing the sum total of the deduction in proportion of the taxable amount of each part of the claim.
二　法第十條の規定による控除につき、前項の規定により法第十條第三項第一號、第五項又は第九項の規定の適用があつた場合においては、控除につきこれらの規定の適用があつた各戰時補償請求權（戰時補償請求權の一部について讓渡があつたときはその各部分）について課稅價格から控除される金額は、同條の規定による控除金額を法別表一の戰時補償請求權についての控除金額、法別表二の戰時補償請求權についての控除金額及び法別表三の戰時補償請求權についての控除金額の區分に從ひ、各區分ごとに計算した金額を、當該別表の各戰時補償請求權（戰時補償請求權の一部について讓渡があつたときはその各部分）について課稅價格に按分した金額による。
2.　In the case where Article 10, Par. 3, No. 1, Par. 5 or 9 of the Law is to apply in respect to the deduction of Article 10 of the Law by virtue of the preceding paragraph, the amount deductible from the taxable amount of each claim (or, in case a part of the claim has been transferred, each part of the claim) to the deduction from which above said provisions are to apply, shall be computed by separating the sum total of deduction of Article 10 of the Law for each group of claims as classified into attached Tables I, II and III of the Law, and dividing each part of deduction thus obtained in proportion of taxable amount of each claim (or, in case a part of the claim has been transferred each part of the claim) belonging to that group.
前項第二號の場合において、法別表一の戰時補償請求權についての控除金額及び法別表二の戰時補償請求權についての控除金額の區分に從ひ、各區分ごとに控除金額を計算するには、左の各號の定めるところによる。
In the case of No. 2 of the preceding paragraph, the separation of deduction for each group of claims listed in the attached Tables I and II of the Law shall be made in accordance with the following provisions:
一　當該請求權を最初に取得した者が個人であつた場合においては、法第十條第三項第一號の規定による控除金額を以て、法別表二の戰時補償請求權の課稅價格から控除される金額とし、同條第一項乃至第五項の規定による控除金額から同條第三項第一號の規定による控除金額を控除した金額を以て、法別表一の戰時補償請求權の課稅價格から控除される金額とする。
1.　In case the original holder of the claims is an individual, the amount deductible from claims listed in the attached Table II shall be the amount as prescribed in Item. 1, Par. 3, Art. 10 of the Law, and amount deductible from claims listed in the attached Table I shall be the deductions by virtue of Paragraphs 1-5 of said Article minus the deduction of Item. 1 Par. 3 of said Article.
二　當該請求權を最初に取得した者が法人であつた場合においては、法第十條第一項乃至第五項の規定による控除金額を、法別表一の戰時補償請求權の課稅價格及び法別表二の戰時補償請求權の課稅價格に按分して算出した金額を以て、各々法別表一及び別表二の戰時補償請求權の課稅價格から控除される金額とする。
2.　In case the original holder of the claims is a corporation, amount deductible from claims listed in the attached Table I and same listed in the attached Table II, shall be computed by dividing the sum total of the amount deductible by virtue of Paragraphs 1-5, Art. 10 of the Law in proportion of taxable amounts of each group of claims.
法第十條第三項第一號、第五項及び第九項の規定は、納稅義務者につき課稅價格から控除される金額が、前四項の規定による控除に因り、同條第三項第一號、第五項又は第九項に規定する金額を超える場合には、その適用がないものとする。
The provisions of Art. 10, Par. 3, No. 1 and par. 5 and 9 of the Law shall not apply in respect to the case where the deductible amount of a taxpayer happens to exceed the amount as prescribed under Art. 10, Par. 3, No. 1 and Pars. 5 and 9 of the Law as the result of the deductions by virtue of the preceding four paragraphs.
第十五條　保險の目的の讓渡なくして保險契約に因り生じた權利の讓渡があつた場合（當該權利の讓渡後當該權利に因り生じた戰時補償請求權の讓渡があつた場合を含む。）においては、課稅價格から控除される金額は、前條の規定にかかはらず、保險事故が發生した時において當該保險の目的を所有してゐた者を納稅義務者とみなして、法第十條第一項乃至第九項の規定を適用して算出した金額による。
Article 15.　In the case where rights arising out of insurance contracts have been transferred without accompanying the transferrance of the insured property (including the case where war indemnity claims arising out of above said rights have been transferred after the transferrence of said rights), the amount deductible from the taxable amount shall be, notwithstanding the preceding article computed by applying the provisions of Art. 10, Pars. 1-9 of the Law, deeming the owner at the time of the accurance of the damage, of the property insured as the taxpayer.
前條第二項乃至第五項の規定は、前項の場合について、これを準用する。
The provisons of Pars. 2-5 of the preceding article shall apply in respect to the case of the preceding paragraph.
第十六條　法第七條の場合においては、同條の規定の適用に因る課稅價格から控除される金額は、前二條の規定にかかはらず、各讓受人につき二千圓とする。
Article 16.　In the case of Art. 7 of the Law, the amount deductible from the taxable amount shall, notwithstanding the preceding two articles, be 2,000 yen for each transferee.
第十四條第五項の規定は、前項の場合について、これを準用する。
The provisions of Art. 14, Par. 5 shall apply in respect to the case of the preceding paragraph.
第十七條　法第十條第一項及び第三項第二號の一請求權とは、左に揭げるものをいふ。
Article 17.　Each claim as referred to in Art. 10, Par. 1 and Par. 3, No. 2 of the Law shall be defined as follows:
一　法別表一第十四號竝びに別表二第一號及び第二號の請求權については、一の保險契約に基いて一の事故に因り生じた請求權
1.　As to claims listed in No. 14 of the attached Table 1, Nos. 1 and 2 of the Table II of the Law, a claim for each insurance contract arising out of one accident.
二　法別表一第八號竝びに別表二第三號及び第四號の請求權については、一の船舶につき一の事故に因り生じた請求權
2.　As to claims listed in No. 8 of the attached Table I and Nos. 3 and 4 of the Table II of the Law, a claim arising out of one accident for each vessel.
三　法別表一第九號の請求權については、一の事故に因り生じた請求權
3.　As to claims listed in No. 9 of the attached Table I of the Law, a claim arising out of one accident.
四　前各號の請求權以外の請求權については、一の命令、處分又は契約に因り生じた請求權、但し、賃貸契約、傭船契約、電氣又は瓦斯の供給契約その他これらに準ずる契約にあつては、當該契約に因る對價の各辨濟期における請求權
4.　As to claims other than enumerated in above numbers, a claim arising out of one order, disposal or contract; provided, as to contracts of leasing, ship charter, or of the supply of gas or electricity or contracts of similar nature, a claim arising on each time of the payment of the countervalue thereof.
第十八條　法第十條第十二項の戰時補償請求權で存外資產たるものとは、戰時補償請求權で左に揭げるものをいふ。
Article 18.　War indemnity claims which are deemed to be overseas assets in accordance with Art. 10, Par. 12 of the Law shall be such war indemnity claims as are enumerated hereunder:
一　法施行地外にある財產を保險の目的とする保險契約による保險金の請求權（法施行地において決濟を受けた又は受くべきものを除く。）
1.　Claims for insurance money arising out of insurance contracts on the property located outside the enforcement area of the Law (excluding these paid or to be paid inside said area).
二　前號の外、法施行地外にある動產、不動產及びこれらのものに關する權利に關する請求權
2.　Claims relating to real and personal estates located outside the enforcement area of the Law or rights relating thereto, other than the preceding number.
三　前二號の外、法施行地外にある事業又は營業に關する請求權
3.　Claims relating to businesses engaged in outside the enforcement area of the Law, other than the preceding two numbers.
四　前三號の外、法施行地外において決濟を受けた又は受くべき請求權
4.　Claims paid or to be paid outside the enforcement area of the Law, other than the preceding three numbers.
第十九條　納稅義務者が戰時補償請求權の二以上について戰時補償特別稅を課せられる場合において、法第十四條に規定する申吿期限內にこれらの戰時補償請求權の全部について申吿書の提出がなかつた場合においても、これらの戰時補償請求權のうち、あるものについて申吿書の提出があつたときは、當該申吿書に記載された請求權については、法第十條の規定を適用する。
Article 19.　Even if, in the case where a taxpayer is to be imposed war indemnity special tax on two or more claims, the taxpayer fails to file his returns on all of these claims by the filing date of Art. 14 of the Law, he may be favoured the deduction of Art. 10 of the Law in respect to claims of which returns were filed.
第二十條　法第十二條第一項の法人又は團體は、民法第三十四條の規定により設立した法人及び宗敎法人竝びに大藏大臣の指定するその他の團體とする。
Article 20.　Institutions or corporations referred to in Art. 12, Par. 1 of the Law shall be juridical persons established on the basis of Art. 34 of the Civil Code, religious corporations and other institutions as may be designated by the Minister of Finance.
第二十一條　前條の法人又は團體が法第十二條の規定により輕減又は免除される戰時補償特別稅額は、十萬圓を超えることができない。但し、特別の自由があるときは、この限りでない。
Article 21.　An amount of war indemnity special tax to be abated or exempted for the corporations and institutions of the preceding Article by virtue of Art. 12 of the Law, shall not exceed 100,000 yen, provided, that this shall not hold good in respect to special cases.
第二十二條　法第十二條第一項の規定により法別表二第一號の請求權につき戰時補償特別稅の輕減又は免除を受けようとする者は、法第十四條の規定による申吿書の提出前又はその提出と同時に、大藏大臣の定める事項を記載した申請書その他大藏大臣の定める書類を、納稅地の所轄稅務署長を經由して、大藏大臣に提出しなければならない。
Article 22.　A person who likes to be favoured abatement or exemption of war indemnity special tax imposed on claims listed in the attached Table II, No. 1 of the Law, by virtue of Art. 12, Par. 1 of the Law, shall submit with the Minister of Finance through the taxation office which administers the place of payment of the tax, an application and other papers as may be prescribed by Ordinance stating therein matters to be designated by Ordinance simultaneously with, or prior to the filing of return of Art. 14 of the Law.
第二十三條　稅務署長が前條の規定による申請書その他大藏大臣の定める書類を受け取つたときは、法第十二條第二項の規定による稅金の納付の猶豫の處分があつたものとする。
Article 23.　In case the superintendent of the taxation office has received the application and other papers referred to in the preceding Article, it shall be deemed that the postponement of the payment of the tax has been permitted in accordance with Art. 12, Par. 2 of the Law.
前項の規定に該當する場合においては、法第十四條又は第三十五條の規定による申吿書にその旨を記載して提出しなければならない。
In the above said cases, the postponement shall be noted in on the return to be filed in accordance with Art. 14 or 35 of the Law.
第二十四條　法第十二條第二項の規定により稅金の納付の猶豫があつた場合において、輕減若しくは免除の申請が取り消されたとき又は同條第一項の規定による輕減若しくは免除に關する處分の確定後、納稅義務者若しくは代位納付義務者（納稅義務者に代位して戰時補償特別稅を納付する義務があるものをいふ。以下同じ。）の納付すべき稅金があるときは、稅務署長は、納期限を指定して、當該稅金を徵收する。
Article 24.　If, in the case where the postponement of the tax payment has been permitted in accordance with Art. 12, Par. 2 of the Law, the application for the abatement or exemption of the tax is rejected, or there remains, after the abatement, some tax amount to be paid by the taxpayer or subrogator (hereinafter meaning a person who is obliged to pay the tax on behalf of a taxpayer) the superintendent of the Taxation Office will designate the date of payment and collect the tax.
第三章　申吿及び納付
Chapter III Declaration and Payment
第二十五條　納稅義務者は、昭和二十一年十一月三十日（以下一般申吿期限といふ。）までに、大藏大臣の定める事項を記載した申吿書を、納稅地の所轄稅務署長に提出しなければならない。
Article 25.　A taxpayer shall file a return with the superintendent of the taxation office which administers the place of payment of his tax by November 30, 1946 (hereinafter be referred to as the filing date) stating therein matters to be designated by Ordinance.
納稅義務者が法第十四條第二項各號の一に該當するときは、納稅義務者は、當該各號の定める金融機關を經由して、（該當する金融機關が二以上ある場合においては、當該金融機關を經由して各別に、）前項の申吿書を提出しなければならない。
A taxpayer who comes under any number of Par. 2 of Art. 14 of the Law, shall file his return through institution concerned (in case there are two or more institutions concerned through each of them).
第二十六條　通信、交通その他の狀況により、一般申吿期限內に前條第一項の申吿書を提出することができない者は、狀況が止んだ後一箇月以內に、これを納稅地の所轄稅務署長に提出しなければならない。
Article 26.　A person who is unable to file his return by the filing date because of hindrances in communication or transportation or of other circumstances shall file his return within a month after such hindrances are lifted with the superintendent of the taxation office which administers the place of payment of his tax.
法第十四條第二項の規定は前項の場合には、これを適用しない。
The provisions of Art. 14, Par. 2 of the Law shall not apply in respect to the preceding paragraph.
第二十七條　課稅價格が法第十條に規定する控除金額以下の場合において、戰時補償請求權の全部が左の各號に該當するときは、納稅義務者は、前二條の規定による申吿書を提出する必要がない。
Article 27.　A taxpayer whose taxable amount is less than the deduction of Art. 10 of the Law and each of whose claims comes under any of the following numbers need not file the return of the preceding two articles:
一　法施行前において金錢で支拂を受けてゐるとき
1.　In the event that the payment was already given in cashes before the enforcement of the Law.
二　企業整備資金措置法第五條に規定する更改による決濟の方法（第二條に規定する決濟の方法を含む。）で決濟を受け、且つ、法施行前において政府特殊借入金（法第七條の政府特殊借入金をいふ。以下第四十條に規定する場合を除く外同じ。）又は特殊預金等（法第七條の特殊預金等をいふ。以下同じ。）の全額につき、拂戾、解除若しくは償還又は混同に因る消滅があつたとき
2.　In the event that the payment had been made in accordance with the formula of renovation as prescribed under Art. 5 of the Enterprises Reorganization Financial Measures Law (including the formula of clearance referred to in Art. 2 of the present Ordinance) and, before the enforcement of the Law, all the amount of the resultant Government special debt certificate (hereinafter meaning the Government special debt certificate of Art. 7 of the Law, with the exception of Art. 40 of the present Ordinance) or of the resultant blocked account (hereinafter meaning the blocked account of Art. 7 of the Law) were refunded, realized or released or extinguished by confusion.
戰時補償請求權で在外資產たるものについては、納稅義務者は、前二條の規定による申吿書を提出する必要がない。但し、大藏大臣が必要があると認めてその提出につき特別の定をなした場合は、この限りでない。
A taxpayer need not file his return of the preceding two articles on a claim which is overseas asset; provided, this shall not hold good in respect to the case where the Minister of Finance has made exceptional determination regarding the filing of the return because of special necessities.
第二十八條　法及びこの勅令において金融機關とは銀行及び信託會社の外、左に揭げる法人をいふ。
Article 28.　Banking institutions within the meaning of the Law and present Ordinance shall be the following juridical persons, besides banks and trust companies:
一　無盡會社
1.　Mutual financing corporations (Mujin Kaisha)
二　保險會社
2.　Insurance companies.
三　農林中央金庫
3.　The Agricultural Central Bank.
四　商工組合中央金庫
4.　The Commercial and Industrial Association Central Bank.
五　庶民金庫
5.　The People's Bank.
六　戰時金融金庫
6.　The Wartime Finance Bank.
七　都道府縣農業會
7.　Prefectural agricultural cooperatives.
八　市街地信用組合
8.　Urban district credits associations.
九　信用組合
9.　Credits associations.
十　市町村農業會
10.　Cities', towns', and villages' agricultural Associations.
十一　國民更生金庫
11.　The National Reconstruction Bank.
第二十九條　納稅義務者は、法第十四條の規定による申吿期限內に、戰時補償特別稅を納付しなければならない。
Article 29.　A taxpayer shall pay war indemnity special tax not later than the filing date of Art. 14 of the Law.
前項の場合において、金錢を以て戰時補償特別稅を納付しようとするときは、大藏大臣の定める書式による納付書を添へて、日本銀行の本店、支店又は代理店に納付しなければならない。
If, in the case of the preceding paragraph, the tax is to be paid in cash, the payment shall be made to the head office or a branch office or an agent of the Bank of Japan with the presentation of payment bill the form of which is to be prescribed by Ordinance.
第一項の場合において、政府特殊借入金の債權を政府に讓渡し、これを以て戰時補償特別稅の納付に充てようとするときは、大藏大臣の定める書式による納付書を添へて、政府特殊借入金證書又は政府特殊借入金證書交付通知書を日本銀行の本店、支店又は代理店に提供し、納付方を申し出なければならない。
If, in the case of Par. 1, the payment is to be made by transferring a Government special debt certificate to the Government, the application of payment shall be made by presenting the Government special debt certificate, or instead, issuance notification thereof to the head office or (a branch office or) an agent of the Bank of Japan together with the payment bill the form of which is to be prescribed by Ordinance.
前項の規定による申出があつたときは、政府特殊借入金の讓渡による戰時補償特別稅の納付があつたものとする。
In case the application of payment is made in accordance with the preceding paragraph the payment of war indemnity special tax in the form of the transference of the Government special debt certificate shall be deemed to have been completed.
前二項の場合において、戰時補償特別稅の納付に充てるため讓渡の申出があつた政府特殊借入金の債權の全部若しくは一部が存在しなかつたとき、納稅義務者が當該債權の全部若しくは一部について權利を有してゐなかつたとき又は當該債權の全部若しくは一部が法第七條の政府特殊借入金でなかつたときは、當該部分の金額の限度においては、初めから戰時補償特別稅の納付がなかつたものとする。
If, in the case of the preceding two paragraphs, the Government special debt certificate as offered as the payment or a part thereof has later become known to be non-existent or to be owned by a person other than the taxpayer or to be no Government special debt certificate of Art. 7 of the Law, the war indemnity special tax shall retroactively be deemed as unpaid to that extent.
第三十條　納稅義務者が法第十四條第二項の規定により申吿書を提出した場合においては、同項に規定する金融機關は、申吿書の提出と同時に、納稅義務者から戰時補償特別稅を徵收しなければならない。
Article 30.　In case a taxpayer has filed return in accordance with Art. 14, Par. 2 of the Law, the banking institution of said paragraph shall collect war indemnity special tax from the taxpayer simultaneously with the filing of the return.
前條第二項乃至第五項の規定は、前項の場合において、納稅義務者が金融機關に戰時補償特別稅を納付する場合に、これを準用する。
The provisions of Pars. 2-5 of the preceding article shall apply in respect to the case where the taxpayer pays the tax to the banking institution in the case of the preceding paragraph.
第三十一條　金融機關は、前條第一項の規定により戰時補償特別稅を徵收したときは、一般申吿期限の屬する月の翌月末日までに、大藏大臣の定める書式による納付書を添へて、これを日本銀行の本店、支店又は代理店に拂ひ込まなければならない。
Article 31.　In case a banking institution has collected the tax in accordance with the preceding paragraph, it shall send the same to the head office or a branch office or an agent of the Bank of Japan by the last day of the month next to the month of which the filing date belongs, with the payment bill the form of which is to be prescribed by Ordinance.
前項の場合において、金融機關は、前條第二項において準用する第二十九條第三項の規定により政府特殊借入金の債權を以て戰時補償特別稅を徵收したときは、一般申吿期限の屬する月の翌月末日までに、大藏大臣の定める書式による納付書及び同項の規定により提供された政府特殊借入金證書又は政府特殊借入金證書交付通知書を添へて、その旨を、日本銀行の本店、支店又は代理店に通知しなければならない。
If, in the case of the preceding article, a banking institution has collected the tax in the form of a Government special debt certificate in accordance with Article 29, Par. 3 as applied by virtue or Par. 2 of the preceding article, it shall inform to that effect to the head office or a branch office or an agent of the Bank of Japan, sending thereto simultaneously the Government special debt certificate or issuance notification thereof together with payment bill the form of which is to be prescribed by Ordinance, by the last day of the month next to the month to which the filing date belongs.
第三十二條　法第十九條第一項又は第二項の規定に該當する場合においては、納稅義務者が一般申吿期限內に法第十四條第一項の規定による申吿書を提出しなかつた場合の外、左の各號の一に該當する場合において、日本銀行本店所在地の所轄稅務署長又は特殊預金等の預入先の金融機關（特殊金錢信託については受託者たる金融機關、債務者特殊借入金については債務者たる金融機關をいふ。以下同じ。）は、法第十九條第一項又は第二項の規定により當該各號に規定する戰時補償特別稅を徵收する。
Article 32.　In the case as referred to in Art. 19 Par. 1 or Par. 2, the superintendent of a taxation office which administers the district in which the head office of the Bank of Japan is located, or the banking institution to which the account of a blocked account belongs (as to special monetary trusteeship, the banking institution who is the trustee, and as to a debtor's special debt certificate, the banking institution who is the debtor (the same goes hereinafter) shall collect such war indemnity special tax as mentioned hereunder in accordance with Art. 19, Par. 1 or 2 of Law, in the event of cases mentioned hereunder (in respect of the case coming under Art. 19, Par. 1 of the Law, Nos. 1 and 2 below) as well as of the case where a taxpayer has failed to file his return of Art. 14, par. 1 of the Law by the filing date:
一　納稅義務者が法第十四條第一項の規定による申吿書を提出したが戰時補償特別稅を納付しなかつた場合においては、その納付しなかつた戰時補償特別稅
1.　In the event that, although a taxpayer has filed his return of Art. 14, Par. 1 of the Law, he failed to pay his tax--the tax due.
二　申吿書に記載すべき戰時補償請求權について、申吿書の記載に脫漏があつた場合においては、當該戰時補償請求權に對する戰時補償特別稅
2.　In the event that an omission is found in the return--the tax due on the claims omitted from the return.
第三十三條　特殊預金等の預入先の金融機關は、法第十九條第二項の規定により戰時補償特別稅を徵收したときは、一般申吿期限の屬する月の翌月末日までに、大藏大臣の定める書式による納付書を添へ、これを日本銀行の本店、支店又は代理店に拂ひ込まなければならない。
Article 33.　In case a banking institution to which a blocked account belongs has collected war indemnity special tax in accordance with Art. 19, Par. 2 of the Law, it shall send the same to the head office, a branch office or an agent of the Bank of Japan together with the payment bill the form of which is to be prescribed by Ordinance by the last day of the month next to the month to which the filing date belongs.
第三十四條　法第十八條又は第十九條第二項の規定による政府特殊借入金の債權の讓渡又は特殊預金等の期限前の拂戾、解除若しくは償還については、企業整備資金措置法（昭和二十一年法律の企業整備資金措置法を廢止する等の法律附則の規定によりなほその效力を有するものとされた同法をいふ。）第十二條又は第十四條（昭和二十一年法律の企業整備資金措置法を廢止する等の法律附則の規定によりなほ效力を有するものとされた臨時資金調整法第十條ノ二第三項において準用する場合を含む。）の規定は、これを適用しない。
Article 34.　The provisions of Art. 12 or 14 of the Enterprises Reorganization Financial Measures Law (meaning the same law which was given validity by virtue of the supplementary provisions of the Law concerning the abolition of the Enterprises Reorganization Financial Measures Law, etc. of 1946) and of same articles as applied by virtue of Art. 10-11, Par. 3 of the Temporary Fund Adjustment Law which was given validity by virtue of the provisions of the Law concerning the abolition of the Enterprises Reorganization Financial Measures Law, etc. of 1946, shall not apply in respect to the transference of Government special debt certificates or refundment, realization or release of blocked accounts which is to be made in accordance with Art. 18 or Art. 19, Par. 2 of the Law.
第三十五條　納稅義務者が法第十八條の規定により特殊預金等について期限前の拂戾、解除又は償還を申し出たときは、その特殊預金等の預入先の金融機關は、他の法令又は契約にかかはらず、その申出に應じなければならない。
Article 35.　In case a taxpayer has applied to have blocked account refunded, realized or released before maturity in accordance with Art. 18 of the Law, the banking institution concerned shall accept the application notwithstanding any other statutes.
第三十六條　法第十八條の規定により戰時補償特別稅が納付された場合において、政府特殊借入金の債權又は特殊預金等について擔保權が存してゐたとき又は强制執行手續、國稅徵收法による强制徵收手續その他これらの手續に準ずるものが進行中であつたときは、納稅義務者は、擔保權者又は差押債權者（國稅徵收法により强制徵收手續その他これらの手續に準ずるものが進行中であつたときは、差押をなした收稅官吏又はこれに準ずる者を含む。）にその旨を通知しなければならない。
Article 36.　If, in the case of the payment of war indemnity special tax in accordance with Art. 18 of the Law, the Government special debt certificate or blocked account in question are pledged as security or compulsory execution procedure or compulsory collection procedure of the National Tax Collection Law or procedures of similar nature is in process thereon, the taxpayer shall notify the same to the pledger or creditor (or in case the compulsory tax collection procedure or similar procedure is in process, to the taxation officials who have impounded the property).
前項の規定は、法第十九條の規定により戰時補償特別稅が徵收された場合について、これを準用する。この場合において、同項中「納稅義務者」とあるのは、「政府特殊借入金の債權については、日本銀行本店所在地の所轄稅務署長、特殊預金等については、その預入先の金融機關」と讀み替へるものとする。
The provisions of the preceding paragraph shall apply in respect to the collection of war indemnity special tax in accordance with Art. 19 of the Law; provided, in this case, "the taxpayer" of the preceding paragraph shall read as "the superintendent of the taxation office which administers the district in which the head office of the Bank of Japan is located, as to special debt certificates, and as to blocked accounts, the banking institution to which the accounts of blocked accounts belongs".
第三十七條　前三條の規定は、法第十二條第二項の規定により徵收を猶豫された戰時補償特別稅を、國稅徵收法により特殊預金等を以て徵收する場合について、これを準用する。
Article 37.　The provisions of the preceding three articles shall apply in respect to the case where war indemnity special tax temporarily postponed its collection by virtue of Art. 12 Par. 2 of the Law is to be collected in the form of blocked account in accordance with the National Tax Collection Law.
第三十八條　法第二十二條第一項の規定に該當する金融機關が損害保險會社又は損害保險中央會に對し二以上の貸付金の債權を有する場合においては、各貸付金の金額のうち同項の規定により消滅する金額は、當該金融機關が一般申吿期限の翌日において有する各債權の金額に按分して計算した金額による。
Article 38.　In case a banking institution which comes under Art. 22, Par. 1 of the Law has gained two or more credits against a non-life insurance companies or the Non-Life Insurance Central Association, the amount of all credit to become extinct in accordance with said paragraph shall be computed by dividing the sum total becoming extinct in proportion to the amount of each credit outstanding on the next day of the filing date.
前項の規定は、法第二十二條第二項の規定に該當する金融機關が國民更生金庫又は產業設備營團に對し各二以上の貸付金の債權を有する場合について、これを準用する。
The provisions of the preceding paragraph shall apply in respect to cases where a banking institution coming under Art. 22, Par. 2 of the Law has gained two or more credits against the National Reconstruction Bank or the Industrial Equipment Corporation.
第三十九條　法第二十二條第一項又は第二項の場合においては、金融機關は、一般申吿期限後二箇月以內に、大藏大臣の定める事項を、本店又は主たる事務所の所在地の所轄稅務署長に屆け出るとともに、損害保險會社若しくは損害保險中央會又は國民更生金庫若しくは產業設備營團に通知しなければならない。
Article 39.　In the case of Art. 22, Par. 1 or 2 of the Law, the banking institution shall report matters which are to be prescribed by Ordinance to the superintendent of the taxation office which administers the district in which the head office or principal business place of the banking institution is located, and also inform the same to the non-life insurance company, Non-Life Insurance Central Association, National Reconstruction Bank or to Industrial Equipment Corporation, within two months after the filing date.
第四十條　法第二十三條第一項の規定により物納に充てることができる財產は、左に揭げるものとする。
Article 40.　The kind of property which may be used as the instrument of payment of war indemnity special tax by virtue of Art. 23, Par. 1 of the Law shall be as follows:
一　國債（政府特殊借入金を含む。）及び地方債
1.　National bonds (including Government special debt certificates) and local public bonds.
二　社債及び特別の法令により設立された法人で會社でないもの（以下特殊法人といふ。）の發行する債券竝びに全額拂込濟の株式及び特殊法人に對する出資。但し、換價が容易なものに限る。
2.　Corporate debentures, debentures issued by unincorporated juridical persons which have been established by virtue of special statutes (hereinafter called special juridical persons), fully paid-up shares and shares of contributions to special juridical persons; provided excluding those which are not easily marketable.
三　不動產
3.　Real estates.
第四十一條　法第二十三條第一項の規定により物納に充てる場合における前條の財產の收納價額は、財產稅法第三章の規定及びこれに基いて發する命令により算定した價額による。
Article 41.　Appraisals of properties to be collected in accordance with Art. 23, Par. 1 of the Law shall be made pursuant to the provisions of CHAPTER III of the capital Levy Law and Ordinances to be issued therefrom.
第四十二條　戰時補償特別稅の物納を申請しようとする者は、法第十四條の規定による申吿書の提出前若しくはその提出と同時に、又は法第二十九條第一項の規定による納期限前に、大藏大臣の定める事項を記載した申請書を、納稅地の所轄稅務署長に提出しなければならない。
Article 42.　A person who likes to apply for the payment in kind shall submit with the superintendent of the taxation office concerned the application stating therein matters as may be prescribed by Ordinance, simultaneously with or prior to the filing of return of Art. 14 of the Law or prior to the time-limit of Art. 29, Par. 1 of the Law.
第二十三條の規定は、前項の規定による申請書の提出があつた場合に、これを準用する。この場合において、同條第一項中「法第十二條第二項」とあるのは、「法第二十三條第四項」と讀み替へるものとする。
The provisions of Art. 23 shall apply in respect to the case where the application is submitted in accordance with the preceding paragraph; in this case, "Art. 12, Par. 2 of the Law" as mentioned in Par. 1 of said Article shall read as "Art. 23, Par. 4 of the Law."
第四十三條　稅務署長は、納稅義務者の物納に充てようとする財產が管理又は處分をなすに不適當と認めるときは、その變換を命じ又は物納を許可しないことができる。
Article 43.　In case the superintendent of a taxation office has found the property offered as the payment to be difficult to handle or dispose, he may order to change it or he may not permit the payment in kind.
第四十四條　納稅義務者が前條の規定により物納に充てようとする財產の變換を命ぜられた場合において、他の財產を以て物納に充てようとするときは、その旨の通知を受けた後二十日以內に、大藏大臣の定める事項を記載した申請書を、納稅地の所轄稅務署長に提出しなければならない。
Article 44.　In case a taxpayer has been ordered to change the property be offered as the paymet by virtue of the preceding article, and likes to offer another property he shall submit with the superintendent of the taxation office an application stating therein matters as may be prescribed by Ordinance, within 20 days after the notification of said order is received.
納稅義務者が前項の期間內に同項の申請書を提出しなかつたときは、物納の申請はその效力を失ふ。
In case the taxpayer failed to submit the application by the time-limit of the preceding paragraph, the application for the payment in kind shall become void.
第四十五條　物納の許可を受けた稅額に相當する戰時補償特別稅は、物納に充てようとする財產の引渡、所有權移轉の登記その他法令により第三者に對抗することのできる要件を充足した時において納付があつたものとする。
Article 45.　The payment in kind shall be deemed as the payment of war indemnity special tax only when the transference of the property, registration of the transference of the ownership of the property or other conditions legally authorized as invulnerable conditions against third parties is completed.
第四十六條　第四十二條第二項において準用する第二十三條の規定により稅金の納付の猶豫の處分があつた場合において、物納の申請が取り消されたとき、又は物納の許可若しくは不許可の處分の確定後若しくは第四十四條第二項の規定により物納の申請がその效力を失つた後において納稅義務者の納付すべき稅金があるときは、稅務署長は、納期限を指定して、當該稅金を徵收する。
Article 46.　If, in the case where postponement of collection has been permitted pursuant to Art. 23 as applied by virtue of Art. 42, Par. 2, the application of payment in kind is rejected, or if, in the case where the application for the payment in kind has been determined one way or other or the application has become void by virtue of Art. 44, Par. 3, there remains tax yet to be paid, the superintendent of a taxation office shall appoint the payment date and collect the tax.
第四十七條　法第二十三條第一項の規定により戰時補償特別稅の延納を申請しようとする者は、法第十四條の規定による申吿書の提出前若しくはその提出と同時に又は法第二十九條第一項の規定による納期限前に、大藏大臣の定める事項を記載した申請書を納稅地の所轄稅務署長に提出しなければならない。
Article 47.　A person who likes to apply for the payment in delay pursuant to Art. 23, Par. 1 of the Law, shall submit with the superintendent of the taxation office concerned an application stating therein matters as may be prescribed by Ordinance, simultaneously with or prior to the filing of return of Art. 14 of the Law or by the time-limit as prescribed under Art. 29, Par. 1 of the Law.
納稅義務者が第四十二條の規定による申請書を提出した場合において、物納を許可されなかつたとき又は第四十四條第一項の規定により物納に充てようとする財產の變換を命ぜられたときは、當該戰時補償特別稅については、前項の規定にかかはらず、その旨の通知を受けた後二十日以內に、前項の申請書を提出することができる。
In case a taxpayer who had submitted the application pursuant to Art. 42 has had his application rejected or been ordered the change of the property offered as the payment by virtue of Art. 44, Par. 1, the application of the preceding paragraph in respect to the tax concerned may be submitted within 20 days after the notification of rejection or change is received notwithstanding the preceding paragraph.
第二十三條の規定は、前二項の規定による申請書の提出があつた場合に、これを準用する。この場合において、同條第一項中「法第十二條第二項」とあるのは、「法第二十三條第四項」と讀み替へるものとする。
The provisions of Art. 23 shall apply in respect to the case where the application is submitted by virtue of the preceding two paragraphs: in this case, "Art. 12, Par. 2 of the Law" as mentioned in Par. 1 of said Article shall read as "Art. 23, Par. 4 of the Law."
第四十八條　法第二十三條第一項に規定する擔保の種類は、左に揭げるものとする。
Article 48.　Kind of property to be presented as mortgages in accordance with Art. 23, Par. 1 of the Law shall be as follows:
一　國債、地方債竝びに稅務署長において確實と認める社債（特殊法人の發行する債券を含む。）及びその他の有價證券
1.　National bonds, local public bonds and corporate debentures (including debentures issued by special juridical persons) and other securities which the superintendent of a taxation office deems reliable.
二　土地
2.　Lands.
三　保險に附した家屋
3.　Fire insured houses.
四　保險に附した立木
4.　Fire insured growing trees.
五　保險に附した船舶
5.　Insured vessels.
六　工場財團、鑛業財團、漁業財團、鐵道財團、軌道財團、運河財團及び自動車交通事業財團
6.　Factory foundations, mine-foundations, fishery-foundations, railroad-foundations, canal-foundations and automobile-and-transportation-business-foundations.
七　稅務署長において確實と認める保證人の保證
7.　Guarantees made by guarantors who are deemed reliable by the superintendent of a taxation office.
第四十九條　擔保として前條第一號の財產を提供しようとする者はこれを供託し、その供託受領證を納稅地の所轄稅務署長に提出しなければならない。但し、登錄國債又は社債等登錄法により登錄した社債等については、その登錄を受け登錄濟通知書又は登錄濟書を提出し、なほ乙種國債登錄簿に登錄したものについては、記名國債證券を供託し、その供託受領證をも提出しなければならない。
Article 49.　A person who is going to offer the property mentioned under No. 1 of the preceding paragraph shall deposit the same with the Deposit Office and deliver the doposit-receipt to the superintendent of a taxation office; provided, in respect to registered national bonds and corporate debentures registered in accordance with the Corporate Debentures Registration Law, registration-notification-note or registration-certificate shall be delivered and, as to national bonds registered in class B National Bond Register Book, deposit-receipt shall be delivered after putting the inscribed national bonds into deposit with the Deposit Office.
擔保として前條第二號乃至第六號の財產を提供した者があるときは、稅務署長は、抵當權の登記又は登錄を登記所又は登錄官廳に囑託しなければならない。
In case the property mentioned under Nos. 2-6 of the preceding article has been presented as mortgages, the superintendent of a taxation office shall put the mortgages into registry or registration with registry office or registration office.
第五十條　稅務署長は、擔保物の價額が減少したと認めるとき又は保證人の資力が納稅を擔保するに足りなくなつたと認めるときは增擔保を提供させ又は保證人を變換させることができる。
Article 50.　In case the superintendent of a taxation office deems the property mortgaged to have depreciated or the guarantor to have lost his property and therefore become unqualified to guarantee, he may order to have additional mortgages presented or to change the guarantor.
擔保として提供した第四十八條第一號に規定する財產について償還、支拂等を受けるに至つたとき、又は家屋、立木若しくは船舶が滅失したとき若しくはその保險契約が消滅したときは、納稅義務者はこれに代る擔保を提供しなければならない。
In case the property as mentioned under Art. 48, No. 1 which was mortgaged is refunded or payed back, or houses, growing trees or vessels mortgaged is destucted or lost or insurance contracts thereon become extinct, the taxpayer shall present substituting mortgages.
第五十一條　前條の規定により擔保を提供しなければならない場合においてこれを提供せず、又は保證人を變換しなければならない場合においてこれを變換しないときは、稅務署長は、延納の許可を取り消して稅金を一時に徵收することができる。延納稅金を滯納した場合においてもまた同じ。
Article 51.　In case a taxpayer, failing to accord with the preceding article, has neglected to present new mortgages or to change the guarantor, the superintendent of a taxation office may cancel the permission of delayed payment and collect the tax at one time; the same shall hold good in respect to the case of delinquency in instalment payment in the case of delayed payment.
第五十二條　延納の許可を受けた者が延納稅金を滯納した場合において、擔保物があるときは、擔保物を公賣に付し延納稅金（督促手數料、延滯金及び公賣の費用を含む。以下本條において同じ。）に充て、又、保證人があるときは、保證人に通知して延納稅金を納付させる。
Article 52.　In case a taxpayer who was permitted delayed payment has fallen in arrears, the mortgages, if any, shall be put into public auction and proceeds therefrom shall be appropriated to the payment of tax in arrears (including expedition charges, delayed interests and expenses for the public auction: the same goes in this article), or guarantor, if any, shall be informed the taxpayer's delinquency and requested the payment on behalf of the taxpayer.
前項の規定による公賣手續については、國稅滯納處分の場合における公賣の例による。
The public auction of the preceding paragraph shall be executed in accordance with the process of the public auction of the national tax compulsory collection.
第一項の規定により擔保物を公賣に付しようとする場合において、擔保物の價額が延納稅金に充てなほ不足があると認めるときは、納稅義務者の他の財產につき滯納處分を行ふことができる。
In case the value of the mortgage has been found, before the completion of the public auction, to be insufficient to cover the tax in arrears, the compulsory collection procedure may be executed on other property of the taxpayer.
納稅義務者に對して滯納處分を執行した場合において、その財產の價額が徵收すべき延納稅金及び滯納處分費に充てなほ不足があると認めるときは、保證人に對して滯納處分を行ふことができる。
In case the proceeds from the public auction has been found insufficient to cover the tax in arrears and expenses for the public auction, compulsory collection procedure may be executed on the guarantor.
前項の保證人は、國稅徵收法第三十二條第一項の規定の適用については、これを滯納者とみなす。
The guarantor of the preceding paragraph shall be deemed a tax payer in arrears for purposes of the application of Art. 32, Par. 1 of the National Tax Collection Law.
第五十三條　延納稅金が完納されたときは、稅務署長は、擔保解除の手續をしなければならない。
Article 53.　In case the tax in delay has been paid out, the superintendent of a taxation office shall release the property from mortgage.
第五十四條　法第二十三條第五項の規定により延納稅額に加算する稅額は、延納稅額の未納額（滯納に係る額を除く。）に、第一回に納付すべき延納稅額については、法第十五條第一項又は法第二十九條第一項の納期限の翌日から、第二回以後に納付すべき延納稅額については、前回の延納稅額の納期限の翌日から、各延納稅額の納期限までの日數に應じ、年百分の十の割合を乘じて算出した金額による。
Article 54.　Additional tax to be paid in accordance with Art. 23, Par. 5 of the Law shall be computed on the basis of 10% per annum interests on the tax amount in abeyance (excluding the amount in arrears) in accordance with the number of days elapsed. The number of days shall cover, as to the first instalment, from the next day of the payment date of Art. 15, Par. 1 of the Law or Art. 29, Par. 1 of the Law to the appointed date for the payment of the instalment, and as to the later instalments, from the next day of the payment date of the preceding instalment to the appointed date for the payment of present instalment.
第五十五條　第四十七條第三項において準用する第二十三條の規定により稅金の納付の猶豫の處分があつた場合において、延納の申請が取消されたとき、又は延納の許可若しくは不許可の處分の確定後納稅義務者の納付すべき稅金があるときは、稅務署長は、納期限を指定して、當該稅金を徵收する。
Article 55.　If, in the case where postponement of collection has been permitted pursuant to Art. 23 as applied by virtue of Art. 47, Par. 3, the application for delayed payment is rejected, or if, in the case where the application for the delayed payment has been determined one way or other, there remains tax yet to be paid, the superintendent of a taxation office shall appoint the payment date and collect the tax.
第五十六條　法第二十五條第一項の預金、貯金その他の債權は、左に揭げるものとする。但し、擔保權が存するものを除く。
Article 56.　Deposits, savings and other credits as mentioned under Art. 25, Par. 1 of the Law, shall be as follows; provided, excluding therefrom those which are put in mortgages:
一　銀行、市町村農業會、信用組合、市街地信用組合その他大藏大臣の指定する者に對する定期預金、定期貯金、据置貯金又は定期積金
1.　Term deposits, term savings, fixed savings or instalment savings which are deposited with banks, local agricultural cooperatives, credit associations, urban district credit associations and other persons as may be designated by the Minister of Finance.
二　信託會社（信託業務を兼營する銀行を含む。）に對する合同運用信託（所得稅法第七條に規定する合同運用信託をいふ。以下同じ。）に關する權利、但し、納稅義務者が委託者であり、且つ、受益者であるものに限る。
2.　Rights relating to joint-operation-trusteeship (hereinafter meaning the same as defined in Art. 7 of the Income Tax Law) trusted with trust companies (including banks engaged in trust business); provided, this shall be limited to the trusteeship of which the taxpayer is the trustor as well as beneficiary.
三　恩給金庫に對する定期寄託金
3.　Term deposits with the Pension Bank.
第五十七條　納稅義務者が前條に揭げる定期預金、定期貯金、据置貯金若しくは定期寄託金の全部若しくは一部につき期限前の拂戾を請求し、又は定期積金若しくは合同運用信託につき契約を解除し若しくは變更してその拂ひ込んだ掛金若しくは信託した金額の全部若しくは一部に相當する金額の給付を請求しようとするときは、第二十九條第二項（第三十條第二項において準用する場合を含む。）に規定する納付書又はこれに準ずる書類に、大藏大臣の定める事項について、納稅地の所轄稅務署長の證明を受け、これを金融機關に呈示しなければならない。
Article 57.　In case a taxpayer likes to have term deposits, term savings or fixed savings of the preceding article or a part thereof paid back before maturity, or to have instalment savings or joint-operation-trusteeship dissolved or to change the contracts thereof to have the paid in premiums of trusted property or a part thereof paid back, he shall present the payment bill as prescribed under Art. 29, Par. 2 (including the same provisions as applied by virtue of Art. 30, Par. 2) or documents similar to it to the banking institution concerned together with the certificate issued by the superintendent of the taxation office concerned which certifies matters as may be prescribed by Ordinance.
前項の場合において金融機關が納稅義務者から同項の規定による證明のある書類の呈示を受けたときは、金融機關は納稅義務者の請求に應じなければならない。
In the case of the preceding paragraph, the banking institution shall accept the application of the taxpayer if the certified documents of the preceding paragraph have been presented.
前項の規定により金融機關が請求金額の拂戾又は給付をなす場合においては、金融機關は、主務大臣の定めるところにより、その金額に對する利子、利子相當額又は利益額を支拂はなければならない。
The banking institution on paying back the money requested by vitue of the preceding paragraph shall, as prescribed by Ordinance, also pay interests or dividends thereof.
第五十八條　前條の場合においては、金融機關は、何らの名義を以てするを問はず、納稅義務者から補償金、手數料その他これらに類するものを受けることができない。
Article 58.　In the case of the preceding article, the banking institution shall not receive any charges or indemnifications or rewards of similar nature from the taxpayer, under what name it may be called.
第四章　代位納付
Chapter IV Payment in Subrogation
第五十九條　法第三十三條第二項の場合において、代位納付義務者が二人以上あるときは、各代位納付義務者の納付すべき戰時補償特別稅の稅額は、課稅價格につき法第十條乃至第十三條の規定を適用して算出した戰時補償特別稅の額から納稅義務者の法施行の際現に有する政府特殊借入金の債權又は特殊預金等の金額を控除した金額を、各代位納付義務者が法施行の際現に有する政府特殊借入金の債權又は特別預金等の金額に按分して計算した金額とする。
Article 59.　In case there are two or more subrogators as referred to in Art. 33, Par. 2 of the Law, the amount of tax each subrogator is to pay shall be computed by deducting from the amount of war indemnity special tax as calculated pursuant to Arts. 10-13 of the Law, the amount of Government special debt certificates or blocked accounts held by the taxpayer on the enforcement date of the Law, and dividing the balance thus gained in proportion to the amount of Government special debt certificates and/or blocked accounts held by each subrogator on the enforcement date of the Law.
前項の規定は、法第三十四條第一項及び第二項の場合に、これを準用する。
The provisions of the preceding paragraph shall apply in respect to the cases of Art. 34, Pars. 1 and 2 of the Law.
第六十條　法第三十四條第一項の企業整備資金措置法第五條に規定する更改による決濟の方法に準ずる決濟の方法は、第二條に規定する決濟の方法とする。
Article 60.　The formula similar to the formula of renovation as prescribed under Art. 5 of the Enterprises Reorganization Financial Measures Law, as referred to in Art. 34, Par. 1 of the Law, shall be the formula as prescribed under Art. 2 of the present Ordinance.
第六十一條　法第四十一條第一項の場合においては、代位納付義務者は、政府特殊借入金の債權又は特殊預金等の取得に要した對價のうち、戰時補償特別稅の納付に充てた政府特殊借入金の債權又は特殊預金等の取得に要した部分に相當する金額について、讓渡人に對し、求償をなすことができる。
Article 61.　A subrogator, in the case of Art. 41, Par. 1 of the Law, may request from the transfer or the recovery for such part of the countervalue which was required for obtaining the Government special debt certificate or blocked account as corresponds to the amount which was required for obtaining the Government special debt certificate or bolcked account actually appropriated for the payment of war indemnity special tax.
第六十二條　法第四十一條第二項の場合においては、讓渡人は、求償に應じて履行をした金額の限度において、政府特殊借入金の債權又は特殊預金等のうち納稅に充てられた部分の取得に要した對價に相當する金額について、その政府特殊借入金の債權又は特殊預金等を讓渡した者に對し、求償をなすことができる。
Article 62.　In case the transferor provided for in Art. 41, Par. 2 of the Law has paid the recovery claim in compliance with the request, he may, only to the extent of the payment of the said recovery claim, request in turn from the preceding holders the recovery for the amount corresponding to the countervalue which was required for obtaining the Government special debt certificate or blocked account appropriated for tax payment.
第六十三條　法第三十四條の規定により戰時補償特別稅を納付した代位納付義務者は、納稅義務者その他同條に規定する債務の決濟をなした者に對し、その納付した戰時補償特別稅の稅額について、求償をなすことができる。
Article 63.　A subrogator may request from the taxpayer or a person who has paid back liabilities provided for in Article 34 of the Law the recovery for the amount of war indemnity special tax which the subrogator paid.
前條の規定は、前項の場合に、これを準用する。
The provisions of the preceding article shall apply in respect to the preceding paragraph.
第六十四條　第二十五條第一項、第二十六條及び第二十七條の規定は、法第三十五條の規定による代位納付義務者の申吿書の提出について、これを準用する。この場合において、第二十六條第二項中「法第十四條第二項」とあるのは、「法第三十五條第二項」と讀み替へるものとする。
Article 64.　The provisions of Art. 25, Par. 1 and Arts. 26 and 27 shall apply in respect to the case where a subrogator is to file return in accordance with Art. 35 of the Law, in this case, "Art. 14, Par. 2 of the Law" referred to in Art. 26, Par. 2 shall read as "Art. 35, Par. 2 of the Law".
第二十九條乃至第三十七條の規定は、代位納付義務者が、戰時補償特別稅を納付する場合又は代位納付義務者から戰時補償特別稅を徵收する場合について、これを準用する。この場合において、第二十九條第一項中「法第十四條」とあるのは、「法第三十五條」、「戰時補償特別稅」とあるのは、「戰時補償特別稅（法第三十九條第一項又は第二項の規定により稅金納付の義務を免除される分を除く。）」、第三十條第一項中「法第十四條第二項」とあるのは、「法第三十五條第二項」、第三十二條中「法第十九條第一項又は第二項」とあるのは、「法第三十八條第一項又は第二項」、「法第十四條第一項」とあるのは、「法第三十五條第一項」、第三十三條中「法第十九條第二項」とあるのは、「法第三十八條第二項」、第三十四條中「法第十八條又は第十九條第二項」とあるのは、「法第三十八條第二項又は法第四十條第一項において準用する法第十八條」、第三十五條及び第三十六條第一項中「法第十八條」とあるのは、「法第四十條第一項において準用する法第十八條」、第三十六條第二項中「法第十九條」とあるのは、「法第三十八條」と讀み替へるものとする。
The provisions of Arts. 29-37 shall apply in respect to cases where a subrogator is to pay war indemnity special tax or the tax is to be collected from a subrogator; in this case, "Art. 14 of the Law" referred to in Art. 29, Par. 1 shall read as "Art. 35 of the Law", "war indemnity special tax" as "war indemnity special tax (excluding the amount the payment of which is to be exempted by virtue of Art. 39, Par. 1 or 2 of the Law)", "Art. 14, Par. 2 of the Law" referred to in Art. 30, Par. 1 as "Art. 35, Par. 2 of the Law", "Art. 19, Par. 1 or 2 of the Law" as referred to in Art. 32 as "Art. 38, Par. 1 or 2 of the Law", "Art. 14, Par. 1 of the Law" as "Art. 35, Par. 1 of the Law", "Art. 19, Par. 1 of the Law" as "Art. 38, Par. 1 of the Law", "Art. 19, Par. 2 of the Law" referred to in Art. 33 as "Art. 38, Par. 2 of the Law", "Art. 18 or Art. 19, Par. 2 of the Law" referred to in Art. 34 as "Art. 38, Par. 2 of the Law or Art. 18 of the Law as applied by virtue of Art. 40, Par. 1 of the Law", "Art. 18 of the Law" referred to in Art. 35 and Art. 36, Par. 1 as "Art. 18 of the Law as applied by virtue of Art. 40, Par. 1 of the Law", and "Art. 19 of the Law" referred to in Art. 36, Par. 2 shall read as "Art. 38 of the Law".
第三十八條及び第三十九條の規定は、代位納付義務者たる金融機關又は、代位納付義務者の有する特殊預金等の預入先の金融機關が、法別表一第十四號、別表二第一號若しくは第二號又は別表三に揭げる請求權の決濟に必要な資金を損害保險會社若しくは損害保險中央會又は國民更生金庫若しくは產業設備營團に融通したため、貸付金の債權を有する場合について、これを準用する。この場合において、第三十八條第一項中「法第二十二條第一項」とあるのは、「法第三十九條第一項又は法第四十條第二項において準用する法第二十二條第一項」、同條第二項中「法第二十二條第二項」とあるのは、「法第三十九條第二項又は法第四十條第二項において準用する法第二十二條第二項」、第三十九條中「法第二十二條第一項又は第二項」とあるのは、「法第三十九條第一項若しくは第二項又は法第四十條第二項において準用する法第二十二條第一項若しくは第二項」と讀み替へるものとする。
The provisions of Arts. 38 and 39 of the Law shall apply in respect to cases where a banking institution who is a subrogator or a banking institution with whom blocked accounts of a subrogator were deposited, has obtained credits against non-life insurance companies, the NonLife Insurance Central Association, National Reconstruction Bank or Industrial Equipment Corporation due to the accommodation of loans necessary for the payment of the claims listed in No. 14 of the attached Table I of the Law, No. 1 or 2 of the attached Table II of the Law or in the attached Table III of the Law; in this case, "Art. 22, Par. 1 of the Law" referred to in Art. 38 shall read as "Art. 39, Par. 1 of the Law or Art. 22, Par. 1 of the Law as applied by virtue of Art. 40, Par. 2 of the Law", "Art. 22, Par. 2 of the Law" referred to in Par. 2 of said article as "Art. 39, Par. 2 of the Law or Art. 22, Par. 2 of the Law as applied by virtue of Art. 40, Par. 2 of the Law", and "Art. 22, Par. 1 or 2 of the Law" referred to in Art. 39 shall read as "Art. 39, par. 1 or 2 of the Law or Art. 22, par. 1 or 2 of the Law as applied by virtue of Art. 40, par. 2 of the Law."
第五章　雜則
Chapter V Miscellaneous Provisions
第六十五條　日本銀行及び第一條に揭げる特定機關は、大藏大臣の定める調書を、昭和二十一年十二月三十日までに、納稅地の所轄稅務署長に提出しなければならない。
Article 65.　The Bank of Japan and the specified instrumentalities mentioned in Article 1 shall, by November 30, 1946, submit documents with the superintendent of the competent taxation office which are to be prescribed by Ordinance.
第六十六條　財務局長は、戰時補償特別稅の調査に關し必要があるときは、日時及び場所を指定し、法第四十九條第一項に規定する者の出頭を命ずることができる。
Article 66.　When necessary in regard to the investigation of war indemnity special tax, the Director of Local Financial Bureau may order the persons provided for in paragraph 2, Article 49 of the Law to present themselves to the appointed places on appointed times.
第六十七條　法第五十三條の場合においては、納稅義務者は、その納付した戰時補償特別稅額又は法第四十一條第一項乃至第三項竝びに法第四十二條第一項及び第二項の規定により求償に應じて履行した金額の限度において、その戰時補償請求權（法第十條の規定による控除金額に相當する部分を除く。）の取得に要した對價に相當する金額について、讓渡人に對し、求償なすことができる。
Article 67.　In the case of Article 53 of the Law, the taxpayer may request from the transferor the recovery for the amount equivalent to the countervalue of claims (excluding therefrom the amount equal to the deduction of Art. 10 of the Law) to the extent of the amount of the war indemnity special tax be paid, or the amount of recovery claims he paid in compliance with the request as prescribed in paragraphs 1 to 3, Article 41 of the Law, and paragraphs 1 and 2, Article 42 of the Law.
第六十二條の規定は、第一項の場合について、これを準用する。
The provisions of Art. 62 shall apply in respect to the preceding paragraph.
第六十八條　法第五十四條の規定により、個人の所得稅法による所得、營業稅法による純益又は舊臨時利得稅法による利益の金額から控除すべき事業の收益で戰時補償請求權に因るものの金額は、當該戰時補償請求權について課せられた戰時補償特別稅の稅額を限度とする。
Article 68.　The amount of such individual business profits to be deducted from income, net profits or profits in accordance with the provision of Article 54 of the Law as arising from war indemnity claims shall not exceed the amount of war indemnity special tax imposed in regard to the war indemnity claims concerned.
第六十九條　法第五十四條の規定の適用を受けようとする者は、戰時補償特別稅の納付又は徵收のあつた日（戰時補償特別稅の延納の申請をなした場合においては、その申請の日）の翌日から三十日以內に、大藏大臣の定める事項を記載した申請書その他大藏大臣の定める書類を、所轄稅務署長に提出しなければならない。
Article 69.　A person who wants to undergo the application of the provision of Article 54 of the Law shall submit with the superintendent of the taxation office within thirty days from the day following the date of payment or collection of war indemnity special tax (or in the case of the application for delayed payment, the following day of the date of application) an application stating therein matters to be prescribed by Ordinance and other necessary papers.
稅務署長は、特別の事情があると認めたときは、大藏大臣の定めるところにより、前項の申請がなかつた場合においても、法第五十四條の規定による免除をなすことができる。
When special circumstances are deemed to exist, the superintendent of the taxation office may make deduction as prescribed in Article 54 of the war Indemnity Special Measures Law, even in case the application mentiond in paragraph 1 fails to be submitted, as prescribed by ordinance.
第七十條　法第五十五條の規定により、法人の法人稅法による各事業年度の普通所得、營業稅法による各事業年度の純益、舊臨時利得稅法による利益又は特別法人稅法による各事業年度の剩餘金の金額から控除すべき戰時補償請求權に因る益金の金額は、當該戰時補償請求權について課せられた戰時補償特別稅の稅額を限度とする。
Article 70.　In case profits arising out of war indemnity claims to be deducted pursuant to the provision of Article 55 of the Law from the normal income of a corporation for every business year under the Corporation Tax, Law, net profits for every business year under the Business Tax Law, profits under the former Extraordinary Excess Porfits Tax Law, or surplus for every business year under the Special Corporation Tax Law, exceeds the amount equivalent to the war indemnity special tax paid, the amount in excess shall not be deducted.
第七十一條　法第五十五條の規定の適用を受けようとする法人は、戰時補償特別稅の納付又は徵收のあつた日（戰時補償特別稅の延納の申請をなした場合においては、その申請の日）の翌日から五十日以內（當該戰時補償特別稅の納付、徵收又は延納の申請のあつた日の後決算の確定した事業年度分については、當該決算の確定した日の翌日から五十日以內）に、大藏大臣の定める事項を記載した申請書その他大藏大臣の定める書類を、所轄稅務署長に提出しなければならない。
Article 71.　A corporation which wants to undergo the application of the provisions of Article 55 of the Law, shall submit an application with the superintendent of the competent taxation office within 50 days after the next day of the date of payment or collection of war indemnity special tax, or next day of the date of application for delayed payment (in the case of business year for which account was settled after the date of payment, collection or application for delayed payment of war indemnity special tax within 50 days after the account was settled), attaching thereto papers stating therein matters to be prescribed by Ordinance.
第六十九條第二項の規定は、前項の場合について、これを準用する。
The provisions of Art. 69, Par. 2 shall apply in respect to the case of the preceding paragraph.
第七十二條　法第五十七條第一項の規定により、相續稅の課稅價格から控除すべき戰時補償特別稅額は、左の各號に定めるところによる。
Article 72.　The amount of war indemnity special tax to be deducted from the taxable amount of inheritance tax as prescribed in Paragraph 1, Article 57 of the Law shall be in accordance with the provision of the following numbers:
一　相續人（受遺者及び受贈者を含む。以下同じ。）が戰時補償特別稅の納稅義務者であるときは、當該戰時補償特別稅額（相續人が求償することができる金額を除く。）
1.　In case the inheritor (including legatee and donee; the same shall apply hereinafter) is a taxpayer of war indemnity special tax,—the amount of war indemnity special tax concerned (excluding the amount for which the inheritor is entitled to request recovery).
二　前號の場合において代位納付義務者が戰時補償特別稅を納付したときは、當該戰時補償特別稅額のうち代位納付義務者が相續人に對して求償することができる金額（相續人が求償することができる金額を除く。）
2.　When, in the case of the preceding number, a subrogator said the war indemnity special tax,—that part of the amount of war indemnity special tax for which the subrogator is entitled to request recovery from the inheritor (excluding the amount for which the inheritor is entitled to request recovery).
三　相續人が戰時補償特別稅の代位納付義務者であるときは、當該戰時補償特別稅額のうち相續人が讓渡人に對して求償することができる金額を控除した金額
3.　In case the inheritor is a subrogator of war indemnity special tax,—the amount of war indemnity special tax concerned minus the amount for which the inheritor is entitled to request recovery from the transferor.
四　相續財產たる戰時補償請求權の讓渡を受けた者が戰時補償特別稅の納稅義務者であるときは、當該戰時補償特別稅額のうちその納稅義務者が相續人に對して求償することができる金額（相續人が求償することができる金額を除く。）
4.　In case the person who received transfer of war indemnity claim which had been inherited property is a taxpayer of war indemnity special tax,—that part of the war indemnity special tax for which the taxpayer is entitled to request recovery from the inheritor (excluding the amount for which the inheritor is entitled to request recovery).
第七十三條　法第五十八條の規定を適用する場合において、同條に規定する割合の計算の基礎となすべき戰時補償特別稅額は、左の各號に定めるところによる。
Article 73.　The amount of war indemnity special tax which is to be made the basis for computing the precentage as prescribed in Article 58 of the Law shall be as shown in the following numbers:
一　相續人が戰時補償特別稅の納稅義務者であるときは、當該戰時補償特別稅額
1.　In case the inheritor is a taxpayer of war indemnity special tax,—the amount of war indemnity special tax concerned.
二　前號の場合において代位納付義務者が戰時補償特別稅を納付したときは、當該戰時補償特別稅額のうち代位納付義務者が相續人に對して求償することができる金額
2.　When, in the case of the preceding number, a subrogator paid the war indemnity special tax,—that part of the amount of war indemnity special tax concerned for which the subrogator is entitled to request recovery from the inheritor.
三　相續財產につき生じた戰時補償請求權の讓渡を受けた者が戰時補償特別稅の納稅義務者であるときは、當該戰時補償特別稅額のうちその納稅義務者が相續人に對して求償することができる金額
3.　In case a person who received the transfer of war indemnity claim arising out of inherited property is a taxpayer of war indemnity special tax,—that part of the amount of war indemnity special tax concerned for which the taxpayer is entitled to request recovery from the inheritor.
前項の場合において、法第五十八條に規定する割合の計算の基礎となすべき戰時補償特別稅額は、當該相續財產の課稅價格から法第十條の規定により控除された金額で當該戰時補償請求權に係る部分を控除した金額を限度とする。
In the case of the preceding paragraph, the amount of war indemnity special tax which is to be made the basis for computing the precentage as prescribed in Article 58 of the Law shall not exceed the taxable amount of inherited property as mentioned in the same article minus the amount deductible by virtue of Article 10 of the Law in regard to war indemnity claims concerned.
第七十四條　法第五十七條又は第五十八條の規定は、左の各號に定める戰時補償特別稅額については、これを適用しない。
Article 74.　The provisions of Articles 57 and 58 of the Law shall not apply in regard to the amount of war indemnity special tax specified in the following numbers:
一　法第二十三條第五項の規定により加算する戰時補償特別稅の加算稅額
1.　The additional amount of war indemnity special tax computed in accordance with Paragraph 5, Article 23 of the Law.
二　法第六十條の規定により、土地若しくは建物又は鑛業權若しくは砂鑛權が舊所有者又は舊鑛業權者若しくは舊砂鑛權者に讓渡された場合における同條第一項に規定する對價の請求權につき課せられた戰時補償特別稅額
2.　The amount of war indemnity special tax assessed on countervalue claims as provided for in Paragraph 1, Article 60 of the Law, in case transfer of land, buildings, mining rights, or placer rights has been made to the original holders thereof in accordance with the same article.
第七十五條　法第五十七條又は第五十八條の規定の適用を受けようとする者は、相續稅法第十一條に規定する期間內（同條に規定する期限がこの勅令施行後六十日前に滿了するときは、この勅令施行後六十日以內）に、大藏大臣の定める事項を記載した申請書を、所轄稅務署長に提出しなければならない。
Article 75.　A person who wants to undergo the application of Article 57 or 58 of the Law shall submit with the superintendent of the competent taxation office within the period specified in Article 11 of the Inheritance Tax Law a written application stating therein matters to be prescribed by Ordinance; provided, however, that in case the above said period expires within 60 days after the enforcement of this Ordinance, the application shall be submitted within 60 days after the enforcement of this Ordinance.
第六十九條第二項の規定は、前項の場合について、これを準用する。
The provisions of Paragraph 2, Article 69 shall apply in regard to the preceding paragraph.
第七十六條　法第六十條第一項の規定により土地又は建物が讓渡された場合において、法施行の際現に當該土地若しくは建物が公用若しくは公共の用に供せられてゐるとき、國若しくは地方公共團體において當該土地若しくは建物が公用若しくは公共の用に供せられることが決定してゐるとき、又は當該土地若しくは建物がその所有者たる特定機關の用に供せられてゐるときは、當該公用若しくは公共の用に供せられてゐる期間又は特定機關の當該用途に供せられてゐる期間に限り、國、地方公共團體又は特定機關は引續き當該土地又は建物を使用することができる。
Article 76.　In case, when lands or buildings are to be transferred in accordance with Art. 60, Par. 1 of the Law, the said lands or buildings are, on the enforcement date of the Law, being used for official or public purposes, or are already determined by the nation or local public bodies to be so used or are used by specified instrumentalities which owned them, the nation, local public bodies or specified instrumentalities may continue the use during the period for which the property are used for said purposes.
法第六十條第一項の規定により土地又は建物を讓渡された場合において、法施行の際現に當該土地又は建物が國、地方公共團體又は特定機關により他人の使用に供せられてゐるときは、法施行の際現にこれを使用してゐる者は、その際現に存する契約又は處分に定める期間に限り、引續き當該土地又は建物を使用することができる。
In case, when lands or buildings are to be transferred in accordance with Art. 60, Par. 1, the lands or buildings are, on the enforcement date of the Law, served by the nation, local public bodies or specified instrumentalities to the use of other persons, the persons who are using the lands or buildings on the enforcement date of the Law, may continue the use of them until the expiration of the contracted period for the utilization.
前二項の場合においては、對價その他使用に關する條件は當事者間の協議による。
The rent for utilization and other terms will be determined by negotiations between the party involved, in the case of the preceding two paragraphs.
前項の場合において、協議ができないとき又は協議が調はないときは、當事者の請求により、裁判所がこれを定める。
If negotiations have failed to attain agreement or negotiations are found impossible, the court will decide the matters on request from the party involved.
第七十七條　法第六十條第一項に規定する土地若しくは建物又は鑛業權若しくは砂鑛權の讓渡又は收用の對價の支拂を受けた者が、他の戰時補償請求權についてもこれを最初に取得した者であつた場合において、これらの戰時補償請求權について戰時補償特別稅を課せられたため、法第十條第五項の規定の適用があつたときは、法第六十條第二項の規定する對價の請求權に課せられた戰時補償特別稅額は、當該請求權の課稅價格から、第十四條第三項及び第四項の規定により計算した法第十條の規定による控除金額を控除した金額による。
Article 77.　The computation of war indemnity special tax imposable on a claim for counter-value for transferred or appropriated lands, buildings, mining rights or placer rights referred to in Article 60, Par. 2 of the Law shall be made, in case war indemnity special tax has been imposed on said claim as well as on other war indemnity claims of said claimant and the provisions of Article 10, Par. 5 of the Law has been applied thereto, by deducting the amount of deduction referred to in Art. 10 of the Law as computed in accordance with Art. 14, Pars. 3 and 4, from the taxable amount of said claim.
第七十八條　第七十六條第二項の場合において、國、地方公共團體又は特定機關以外の者が土地又は建物につき有益費を出したときは、舊所有者は、その費用の額に相當する金額をその費用を出した者に、支拂はなければならない。
Article 78.　If, in the case of Par. 2, Art. 76 persons other than the nation, local public bodies or specified instrumentalities had payed expenses for improvement, the original holder shall indemnify the expenses to the persons.
第七十九條　法第六十條第四項の規定により、政府が地方公共團體又は特定機關に對し戰時補償特別稅に相當する金額の一部を交付する場合は、當該土地若しくは建物又は鑛業權若しくは砂鑛權の地方公共團體又は特定機關への讓渡又は收用に際し、政府が補助金等の交付により對價の一部を負擔してゐた場合とする。
Article 79.　The case provided for under Art. 60, Par. 4 of the Law in which the Government is to give the part of the amount in war indemnity special tax collected shall be the case where the Government had borne a part of the prices by granting subsidies, etc., when the lands, buildings, mining rights or placer rights had been transferred to or appropriated by local public bodies or specified instrumentalities.
前項の場合における交付金の金額は、戰時補償特別稅に相當する金額から政府の負擔した金額を控除した金額による。
The amount to be given pursuant to the preceding paragraph shall be the amount of war indemnity special tax minus the amount the Government had borne.
第八十條　法第六十一條第一項の場合は、鑛業權又は砂鑛權が國、地方公共團體又は特定機關に讓渡された後に消滅した場合の外、鑛業權者が、企業整備の目的を以て日本石炭株式會社との契約に基いて鑛業權の登記を抹消した場合とする。
Article 80.　The cases provided for in Paragraph 1, Article 61 of the Law shall be the case where the original holder of mining rights, for purposes of enterprises liquidation, cancelled the registration of the mining rights in accordance with the contract made between him and the Nippon Coal Company, as well as cases where mining rights or placer rights became extinguished after these rights had been transferred to the nation, local public bodies or specified instrumentalities.
法第六十一條第一項の請求權とは、對價の請求權の外、前項の鑛業權者が同項の契約に基き取得した日本石炭株式會社に對する戰時補償請求權とする。
Claims as referred to in Art. 60, Par. 1 of the Law shall be war indemnity claims of the mining right holder of the preceding paragraph against the Nippon Coal Company arising out of the contract referred to in the preceding paragraph, as well as claims for the countervalue.
第八十一條　法第六十一條第一項の規定の適用を受けようとする者は、鑛業法の定めるところに從ひ、地方商工局長に出願しなければならない。
Article 81.　A person who wants to undergo the application of Par. 1, Art. 61 of the Law shall apply to the Director of Local Bureau of Commerce and Industry in accordance with the provisions of the Mining Law.
前項の出願に際しては、商工大臣の定める書類を、出願に關する書類に添附しなければならない。
On making the application of the preceding paragraph, documents to be prescribed by the Minister of Commerce and Industry shall be attached to the written application.
第八十二條　會社その他の法人が昭和二十年八月十五日以前においてなした資金の融通、有價證券の應募、引受若しくは買入又は債務の引受若しくは保證に因り生じた又は生ずべき損失で、政府において補償すべきものは、他の法令又は契約にかかはらず、これを補塡しない。但し、左に揭げる損失補償、損失再補償又は補給については、この限りでない。
Article 82.　The Government, notwithstanding other statutes or contracts, will not compensate the loss caused or causable on corporations or other juridical persons due to the accommodation of fund, application to or underwriting or purchase of securities or underwriting or guarantee of debt which they made on or before Aug. 15, 1945; provided, this shall not hold good in respect to the followings:
一　日本銀行特別融通及損失補償法第四條第一項の規定に基く政府と日本銀行との間の契約による損失補償
1.　Compensation of loss due to the contract made, between the Government and the Bank of Japan, in accordance with Art. 4, Par. 1 of the Law regarding Compensation of Loss arising out of Special Accommodation of Loans by the Bank of Japan.
二　不動產融資及損失補償法第六條の規定に基く政府と日本勸業銀行又は北海道拓殖銀行との間の契約による損失補償
2.　Compensation of losses due to contracts made, between the Government and the Hypothec Bank of Japan or Hokkaido Colonial Bank, in accordance with Art. 6 of the Law regarding Compensation of Loss arising out of Accommodation of Loans on real estates.
三　農林中央金庫特別融通及損失補償法第五條第一項の規定に基く政府と農林中央金庫との間の契約による損失補償
3.　Compensation of loss due to the contract made, between the Government and the Agricultural Central Bank, in accordance with Art. 5, Par. 1 of the Law regarding Compensation of Loss arising out of Special Accommodation of Loans by the Agricultural Central Bank.
四　農村負債整理資金特別融通及損失補償法第五條第一項又は第六條の規定に基く政府と都道府縣又は農林中央金庫、日本勸業銀行、若しくは北海道拓殖銀行との間の契約による補給又は損失補償
4.　Supply of fund or Compensation of loss due to contracts made, between the Government and prefectures, the Central Agricultural Bank, Hypothec Bank of Japan or Hokkaido Colonial Bank, in accordance with Art. 6 or Art. 5, Par. 1 of the Law regarding Compensation of loss arising out of Special Accommodation of Fund necessary for Consolidation of Liabilities of Agrarian Districts.
五　國民更生金庫法第三十七條第一項の規定に基く政府と國民更生金庫との間の契約による損失補償で國民更生金庫の同法第十七條第一項第二號及び第三號に揭げる業務に關するもの
5.　Compensation of loss caused or causable on the National Reconstruction Bank out of businesses referred to Art. 17, Par. 1, Nos. 2 and 3 of the National Reconstruction Bank Law, which the Government is liable to cover due to the contract made, between the Government and said Bank, in accordance with Art. 37, Par. 1 of said Law.
六　舊銀行等資金運用令第七條の規定に基く政府と日本勸業銀行との間の契約による損失補償で、庶民金庫のなした生計應急資金及び簡易住宅建設資金の融通につき日本勸業銀行のなした債務の保證に因るもの
6.　That part of compensation of loss Government is liable to cover for the sake of the Hypothec Bank of Japan in accordance with Art. 7 of the former Ordinance regarding Fund Operations of Banking Institutions, which corresponds to the loss caused or causable on the Hypothec Bank of Japan because of the guarantee given by said Bank, for liabilities of the People's Bank arising out of the loans accommodated by the People's Bank for sustaining living expenses of needy peoples and constructing shacks.
七　昭和九年二月十日公布の豫算外國庫の負擔契約の件のうち、「一般會計商工省所管罹災地中小商工業復興資金融通損失再補償」の權限に基く政府と都道府縣又は市との間の契約による損失
7.　Re-cover of loss due to the contract named "compensation of loss arising out of the accommodation of loans to reconstruct damaged minor traders and manufacturers, Ministry of Commerce and Industry Ordinary Budget" which was made between the Government and prefectures on the basis of "the contracts out of budget" promulgated 10, Feb. 1934.
八　昭和十二年三月三十日公布の豫算外國庫の負擔契約の件のうち、「一般會計商工省所管中小商工業資金融通損失再補償」（昭和十三年三月六日、昭和十四年三月一日、昭和十六年三月五日及び昭和十九年二月十五日公布の豫算外國庫の負擔契約の件により改定された分を含む。）の權限に基く政府と都道府縣又は市との間の契約による損失再補償
9.　Compensation of loss due to the contracts named "re-cover of losses arising out of the accommodation of fund to minor traders and manufacturers, Ministry of Commerce and Industry Ordinary Budget" (including the same revised by "contracts out of budget" each of which was promulgated 6, March, 1938, 1, March, 1939, 5, March, 1942 and 15, Feb. 1944), which were made between the Government and prefectures or cities on the basis of "the contracts out of budget" promulgated 30, March, 1937.
第八十三條　政府が會社その他の法人のためになした保證は、法施行の日において、その效力を失ふ。但し、左に揭げるものについてなした保證はこの限りでない。
Article 81.　Guarantees given by the Government to corporations and other juridical persons shall become void on the enforcement date of the Law, provided, this shall not hold good in respect to guarantees given on the followings:
一　更生債券
1.　National Reconstruction Bank debentures
二　庶民債券
2.　People's Bank debentures
三　住宅債券
3.　Housing Corporation debentures
四　交通債券
4.　Metropolitan Transportation Corporation debentures
五　醫療債券
5.　Medical Corporation debentures
六　農地開發債券
6.　Farm Development Corporation debentures
七　大日本育英會の借入金
7.　Credits extended to Japan Education Association.
第八十四條　法第二十一條及び第二十七條乃至第二十九條（法第四十條第一項及び第三項において準用する場合を含む。）、第五十條竝びに第五十一條中政府とあるのは、納稅地の所轄稅務署長とし、法第三十條及び第三十一條（法第四十條第三項において準用する場合を含む。）中政府とあるのは、納稅地の所轄財務局長とする。
Article 83.　The Government referred to in Arts. 21, 27-29 (including said articles as applied by virtue of Art. 40, Pars. 1 and 3 of the Law), 50 and 51 of the Law shall mean the superintendent of a taxation office which administers the district in which the place of payment of the tax is located, and the Government referred to in Arts. 30 and 31 of the Law (including said article as applied by virtue of Art. 40, Par. 3 of the Law) shall mean the Director of a Local Financial Bureau which administers the district in which the place of payment of the tax is located.
附　則
Supplementary Provision:
この勅令は、法施行の日から、これを施行する。
The present Ordinance shall come into force as from the date of promulgation of the Law.