I hereby give My Sanction to the Imperial Ordinance determining the enforcement date of the Capital Levy Law etc. and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十一月十八日
This eighteenth day of the eleventh month of the twenty-first year of Showa (November 18, 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
勅令第五百四十八號
Imperial Ordinance No. 548
財產稅法は、昭和二十一年十一月二十日から、これを施行する。
The Capital Levy Law shall come into force as from November 20, 1946.
財產稅法附則第二項の規定により、同法の施行地域から除かれる地域は、左に揭げる地域とする。
The area exempted from the enforced area of the said Law, in accordance with the provisions of supplementary provisions par. 2 of the Capital Levy Law, shall be as follows:
1. Under jurisdiction of the Nemuro Branch Office of Hokkaido Regional Government: Shumisu-gun, Niichi-gun, Uruppu-gun, Kunishiri-gun, Shana-gun, Etorofu-gun, Yakutori-gun, Shikitan-gun, and Suisho-to, Yuru-to, Shiba-to, Taraku-to, and Akiyuru-to of Hamai-mura of Hanasaki-gun.
二 東京都小笠原島
2. Ogasawara-jima of Tokyo Metropolis.
三 島根縣隱岐支廳管內五箇村竹島
3. Under jurisdiction of the Oki Branch Office of Shimane Prefecture: 5 mura (villages) and Takesima.
四 鹿兒島縣大島郡（十島村中黑島、竹島及び硫黃島を除く。）
4. Oshima-gun (except Kuroshima, Takeshima and Iwoshima in Toshima-mura) of Kagoshima Prefecture.