財産税法施行規則
法令番号: 勅令第549号
公布年月日: 昭和21年11月19日
法令の形式: 勅令

本法

改正対象法令

審議経過

朕は、財產稅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 Imperial Ordinance concerning the Capital Levy 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
勅令第五百四十九號
Imperial Ordinance No. 549
財產稅法施行規則目次
CAPITAL LEVY LAW ENFORCEMENT REGULATIONS
第一章
總則
Chapter I General Provisions
第二章
課稅價格
Chapter II Taxable Amount
第三章
財產の評價
Chapter III Valuation of Property
第四章
申吿
Chapter IV Declaration
第五章
納付
Chapter V Payment
第六章
物納及び延納
Chapter VI Payment in Kind and Delayed Payment
第七章
雜則
Chapter VII Miscellaneous Provisions
財產稅法施行規則
Capital Levy Law Enforcement Regulations
第一章　總則
Chapter I. General Provisions
第一條　財產稅法（以下法といふ。）第二條の外國人は、法施行の際左に揭げる國の國籍を有する者（日本の國籍を有する者を除く。）とする。
Article 1.　The foreigners as referred to in Art. 2 of the Capital Levy Law (hereinafter called the Law) shall be persons who at the time of enforcement of the Law have their nationality in countries enumerated below (excluding persons who have Japanese nationality):
オーストラリア、ベルギー王國、ボリヴィア國、ブラジル國、カナダ、チリ國、中華民國、コロンビア國、コスタ、リカ國、キュバ國、チェッコスロヴァキア國、デンマーク國、ドミニカ共和國、エクアドル國、エジプト國、エティオピア國、フランス國、グレート、ブリテン及び北部アイルランド聯合王國、ギリシァ國、グァテマラ國、ハイティ國、ホンデュラス國、アイスランド國、インド、イラン國、イラーク國、レバノン、リベリア國、ルクセンブルグ大公國、メキシコ國、オランダ王國、ニュー・ジーランド、ニカラグァ國、ノールウェー王國、パナマ國、ペラグァイ國、ペルー國、フィリッピン聯邦、ポーランド國、サルヴァドル國、サウデイ、アラビア國、シリア、トルコ國、南アフリカ聯邦、ソヴイエト社會主義共和國聯邦、アメリカ合衆國、ウルグァイ國、ヴェネズエラ國、ユーゴースラヴィア國
Australia, Belgium, Bolivia, Brazil, Canada, Chile, China, Columbia, Costa Rica, Cuba, Czechoslovakia, Denmark, Dominican Republic, Ecuador, Egypt, El Salvador, Ethiopia, France, United Kingdom of Great Britain and Northern Ireland, Greece, Guatemala, Haiti, Honduras, Iceland, India, Iran, Iraq, the Lebanon, Liberia, Grand Duchy of Luxemburg, Mexico, the Netherlands, New Zealand, Nicaragua, Norway, Panama, Paraguay, Peru, the Philippines, Poland, Salvador, Saudi Arabia, Syria, Turkey, Union of South Africa, Union of Soviet Socialist Republics, United States of America, Uruguay, Venezuela, Yugoslavia.
第二條　民法第千五十一條に規定する法人（以下相續財團といふ。）で、調査時期において現に存したものについて、法第三十七條第一項に規定する申吿書の提出期限（以下法第三十七條の申吿期限といふ。）又は法第三十八條第一項に規定する申吿書の提出期限（以下法第三十八條の申吿期限といふ。）までに、相續人があることが分明となり又は相續財產が國庫に歸屬することとなつた場合においては、當該相續財團については、法第三條第一項の規定は、これを適用しない。
Article 2.　In case, with respect to a juridical person as prescribed under Art. 1051 of the Civil Code (hereinafter called a bequest-trust) which was in existence on the date of investigation, an inheritor has been found to exist or the inherited property has been decided to revert to the State by the date of filing the return as prescribed in par. 1, Art. 37 of the Law (hereinafter called the filing date of Art. 37 of the Law), or by the date of filing the return as prescribed in par. 1, Art. 38 of the Law (hereinafter called the filing date of Art. 38 of the Law), the provision of par. 1, Art. 3 of the Law shall not be applied in regard to the bequest-trust concerned.
法第三條第一項に規定する相續財團（前項に規定するものを除く。以下同じ。）について、被相續人が相續開始直前において、戶籍法の適用を受けるものであつた場合においては、當該相續財團は、これを戶籍法の適用を受ける個人とみなす。
In case, with respect to the bequest-trust as prescribed in par. 1, Art. 3 of the Law (excepting the bequest-trust provided for in the preceding paragraph; the same goes hereinafter), the predecessor was subject to the Census Registration Law immediately before inheritance occurred, the bequest-trust concerned shall be deemed an individual subject to the Census Registration Law.
法第三條第一項に規定する相續財團について、被相續人が相續開始直前において、法施行地に住所を有し又は一年以上居所を有してゐた場合においては、當該相續財團は、これを調査時期において法施行地に住所を有し又は一年以上居所を有してゐた個人とみなす。
In case, with respect to the bequest-trust as prescribed in par. 1, Art. 3 of the Law, the predecessor was domiciled, or resident for one year or more within the enforcement area of the Law immediately before inheritance occurred, the bequest-trust concerned shall be deemed to have been domiciled or resident for one year or more at the date of investigation within the enforcement area of the Law.
法第三條第一項に規定する相續財團について、民法第千五十二條の規定により選任せられた相續財產の管理人が法施行地に住所又は居所を有するときは、その管理人の住所地（法施行地に住所のないときは居所地）を當該相續財團の納稅地とみなし、當該管理人を當該相續財團について申吿書の提出、納稅その他財產稅に關する一切の事項を處理するため定められた納稅管理人とみなす。
In case with respect to the bequest-trust as prescribed in par. 1, Art. 3 of the Law, the administrator of inherited property appointed pursuant to the provision of Art. 1052 of the Civil Code has his domicile (in case he has no domicile, his residence) within the enforcement area of the Law, the locality where the administrator has his domicile (in case he has no domicile within the enforcement area of the Law, the locality where he has his residence) shall be deemed the place of tax payment of the bequest-trust concerned, and the said administrator shall be regarded as the tax-payment agent to take charge of the filing of return, payment of tax and every other necessary matter regarding capital levy on behalf of the bequesttrust.
法第三條第一項に規定する相續財團について、相續財產の管理人が法施行地に住所及び居所を有してゐないときは、當該管理人は、法第七十二條第二項の規定に準じ納稅地を定め、法第七十三條の規定に準じ納稅地に居住する者のうちから納稅管理人を定めて、納稅地の所轄稅務署長に申吿しなければならない。
In case, with respect to the bequest-trust as prescribed in par. 1, Art. 3 of the Law, the administrator of inherited property has no domicile or residence within the enforcement area of the Law, the said administrator shall determine the place of tax payment pursuant to the provision of par. 2, Art. 72 of the Law, appoint a tax-paymnt agent from among persons living in the place of payment pursuant to the provision of Art. 73 of the Law, and report the determination and appointment to the Government.
法第三條第一項に規定する相續財團について、法第三十七條の申吿期限後又は法第三十八條の申吿期限後相續人があることが分明となつた場合においては、當該相續財團につき法第三條第一項の規定竝びに第二項及び第三項の規定により課せらるべき財產稅額を以て、當該相續財產につき相續人が課せらるべき財產稅額とみなす。
In case, with respect to the bequest-trust as prescribed in par. 1, Art. 3 of the Law, an inheritor has been found to exist after the filing date of Art. 37 of the Law or after the filing date of Art. 38 of the Law, the amount of capital levy impossible on the bequest-trust concerned pursuant to pars. 1, 2 and 3, Art. 3 of the Law shall be deemed the amount of capital levy impossible on the inheritor with respect to the inherited property concerned.
第三條　前條第四項及び第五項の規定は、法第四條第四項の規定により、相續財團に財產稅を課する場合について、これを準用する。
Article 3.　The provisions of pars. 4 and 5 of the preceding Article shall apply to the case where capital levy is to be imposed on a bequest-trust pursuant to the provision of par. 4, Article 4 of the Law.
第四條　法第五條第一項第四號の金融機關に對する預金、貯金、積金又は寄託金は、左に揭げるものとする。
Article 4.　The deposits, savings, instalment-savings or trust-money in baking institutions as referred to in item 4, par. 1, Art. 5 of the Law shall be those enumerated below.
一　銀行又は無盡會社に對する預金、貯金又は積金
1.　Deposits, savings, or instalment-savings in banks or mujin (mutual loan) companies.
二　市町村農業會、信用組合又は市街地信用組合に對する貯金又は積金
2.　Savings or instalment-savings in city, town, or village agricultural associations, credit associations, or urban area credit associations.
三　鹽業組合、工業組合、商業組合、統制組合、貿易組合、漁業協同組合、漁業會、製造業會、自動車運送事業組合、鹽業組合聯合會、工業組合聯合會、商業組合聯合會、貿易組合聯合會、自動車運送事業組合聯合會、都道府縣農業會、道府縣水產業會、農林中央金庫、商工組合中央金庫又は庶民金庫に對する貯金又は積金
3.　Savings or instalment-savings in salt industry associations, industrial associations, commercial associations, control associations, foreign trade associations, fishery cooperative associations, fishery associations, manufacturers' associations, automobile transportation associations, federation of salt industry associations, federation of industrial associations, federation of commercial associations, federation of foreign trade associations, federation of automobile transportation associations, Tokyo Metropolis, Hokkaido, or prefectural agricultural associations, Hokkaido, or prefectural marine products industry associations, Central Bank for Agriculture and Forestry Central Bank for Commercial and Industrjai Associations, or People's Bank.
四　恩給金庫に對する寄託金
4.　Trust-money in Pension Bank.
第五條　左の各號の一に該當する場合においては、調査時期において現に存した郵便年金契約で、その時までにまだ年金支拂事由が發生してゐなかつたもの又は調査時期において現に存した生命保險契約で、その時までにまだ保險事故が發生してゐなかつたものについては、法第七條但書の規定により、當該各號に揭げる者が、その契約に關する權利の全部を有してゐたものとみなす。
Article 5.　In cases coming under either of the following numbers, with regard to a postal annuity contract, claim for which did not occur yet or a life insurance contract, claim for which did not occur yet, by the date of investigation, the person mentioned in each number concerned shall, as provided for in the proviso of Art. 7 of the Law, be regarded as having all rights relating to the said contract.
一　契約者が他人のために契約をなし、且つ、その他人が現實に掛金又は保險料の全部を負擔してゐた場合においては、その掛金又は保險料を負擔してゐた者
1.　In case the beneficiary is a person other than the contractor and all instalments or premiums were actually paid by that person other than the contractor,-the person who paid the instalments or premiums.
二　前號に揭げる場合の外、雇傭者が契約者となつて、被傭者を年金受取人及び返還金受取人又は被保險者及び保險金受取人となしてゐた場合、被傭者を年金受取人又は被保險者となし、その家族を返還金受取人又は保險金受取人となしてゐた場合竝びに被傭者を年金受取人又は被保險者となし、且つ、被傭者が退職するときは當該契約者の權利義務を無償で被傭者が承繼すべき旨を約してゐた場合においては、その被傭者
2.　Besides those mentioned in the preceding paragraph, in case an employer is the contractor with an employee as beneficiary of annuity and restitution, or as insured person and beneficiary of insurance; in case an employer is the contractor with an employee as beneficiary of annuity or insured person, and a member of the said employee's family as beneficiary of restitution or beneficiary of insurance; and in case an employer is the contractor with an employee as beneficiary of annuity or insured person with an agreement that upon retirement of the said employee the rights and obligations of the contractor shall be taken over by the employee without compensation, the employee.
第六條　昭和二十年十一月十五日以後調査時期前に、贈與の契約とその履行とがあつた場合又は財產を留保する家督相續があつた場合において、左の各號の一に該當するときは、その贈與財產又は相續財產の價額は、その贈與又は相續があつた財產の價額から當該各號に揭げる金額を控除した金額による。
Article 6.　In case, when a contract for donations was made and fulfilled between November 15, 1945 and the date of investigation or inheritance of household took place during the same period with the predecessor reserving a part of property for himself, the donation or inheritance comes under any of the following items, the value of donated property or inherited property shall be the value of the property donated or inherited minus the amount mentioned in each item concerned.
一　贈與が負擔附であるときは、當該負擔たる債務の金額
1.　In case the donation is with obligations,-the amount of liabilities to be borne.
二　債務（公租公課を含む。以下同じ。）を相續したときは、當該債務の金額
2.　In case liabilities (including taxes and other public expenditures; the same goes hereinafter) were inherited,-the amount of liabilities concerned.
三　贈與財產又は相續財產について相續稅を課せられるときは、その相續稅額に相當する金額
3.　In case inheritance tax is imposed on donated property or inherited property,-the amount equivalent to the amount of the inheritance tax.
前項の場合において、同項各號に揭げる金額は、課稅價格の算定上、これを受贈者又は相續人の債務の金額に算入しない。
In the case of the preceding paragraph, the amount of liabilities mentioned in the said paragraph shall not, in computing the taxable amount, be counted as liabilities on the part of the donee or inheritor.
第七條　法第八條第二項（法第十七條第二項において準用する場合を含む。）の公共團體は、都道府縣、市町村、都府縣組合、道府縣組合、府縣組合、都市町村組合、市町村組合、町村組合、東京都內の區、市町村內の區、町村制を施行してゐない地における町村に準ずべき團體、水利組合、水利組合聯合會、耕地整理組合、耕地整理組合聯合會及び北海道士功組合とする。
Article 7.　The public bodies as referred to in par. 2, Art. 8 of the Law (including said paragraph applied by virtue of par. 2, Art. 17 of the Law) shall be Tokyo Metropolis, Hokkaido, and prefectures; cities, towns and villages; metropolitan and prefectural associations, Hokkaido and prefectural associations, prefectural associations; Metropolitan, city, town and village associations; city, town and village associations, town and village associations; wards in Tokyo Metropolis, wards in cities, towns and villages; corporations similar to towns and villages in places where the ordinance regulating town and village organization is not in force; irrigation associations, federation of irrigation associations; rice-field readjustment associations, federation of rice-field readjustment associations; and Hokkaido Public Works Association.
宗敎法人竝びに町內會部落會及びその聯合會に對する贈與については、法第八條第二項（法第十七條第二項において準用する場合を含む。）の規定により、法第八條第一項（法第十七條第二項の規定において法第八條第二項の規定を準用する場合においては、法第十七條第一項）の規定は、これを適用しない。
With regard to donation to a religious juridical person, and a city or town block association, a village section association, a federation of such associations, the provisions of par. 1, Art. 8 of the Law (including the provisions of par. 1, Art. 17 of the Law) shall not be applied pursuant to the provision of par. 2, Art. 8 of the Law (including cases where application is namade as prescribed in par. 2, Art. 7 of the Law).
第八條　法第十條第五號の年金は、戰爭又は災害に起因して死亡し又は傷痍を受け若しくは疾病に罹り、これに因り支給を受ける增加恩給、傷病年金その他これに準ずる年金（當該年金が、普通恩給に準ずるものを含むときは、その部分を除く。）とする。
Article 8.　The annuities as referred to in number 5, Art. 10 of the Law shall be the additional pension injury and disease annuity and other annuities of similar nature granted due to death, injury or disease caused by war or natural calamity (in case the annuities concerned are of a similar nature to ordinary pension and additional pension, those corresponding to ordinary pension shall be excluded).
第九條　法第十條第六號の財產は、左に揭げるものとする。
Article 9.　The properties as referred to in number 6, Art. 10 of the Law shall be those enumerated below:
一　調査時期において、一契約につき預貯金額が、五十圓以下の預貯金、一件につき保險金額が千圓以下の生命保險契約に關する權利（保險料を一時に拂ひ込んだものを除く。）及びこれらに準ずるその他の財產で、大藏大臣の指定するもの
1.　Deposits and savings not exceeding 50 yen in amount per each contract on the date of investigation, rights relating to life insurance contracts with insured money not exceeding 1,000 yen per each contract (excepting cases where premiums were paid in a lump sum), and other properties of a similar nature designated by the Minister of Finance.
二　日本銀行券預入令第二條第二項の規定により、支拂がなされた金錢で、大藏大臣の指定する金額に相當するもの
2.　An amount paid pursuant to Art. 2, par. 2 of the Bank of Japan notes Deposit Ordinance, which is to be designated by the Minister of Finance.
三　法第十條第四號及び第五號に揭げるものを除く外、恩給その他これに準ずる年金で、年金額が五百圓未滿のもの
3.　Besides those mentioned in numbers 4 and 5, Art. 10 of the Law, pensions and other annuities of similar nature not exceeding 500 yen in annual amount.
第十條　戶主又は家族のうちに、疎開、戰災、法施行地外からの引揚等の事情に因り、調査時期において一時同居する者があつた場合においては、當該戶主又は家族は、調査時期において從前の狀況により別居してゐたものとみなす。
Article 10.　In case on the date of investigation the head of a family or its member or members were living together temporarily for such reasons as evacuation, war calamity, or repatriation from outside the enforcement area of the Law, the said head of a family or the said member or members of the family shall, according to the previous conditions, be deemed to have been living together at the date of investigation.
戶主又は家族のうちに、疎開、戰災、法施行地外からの引揚等の事情に因り、調査時期において一時別居する者があつた場合においては、當該戶主又は家族は、調査時期において從前の狀況により同居してゐたものとみなす。
In case on the date of investigation the head of a family or its member or members were living apart temporarily for such reasons as evacuation, war calamity, or repatriation from outside the enforcement area of the Law, the said head of a family or the said member or members of the family shall, according to the previous conditions, be deemed to have been living together at the date of investigation.
第二章　課稅價格
Chapter II. Taxable Amount
第十一條　同居家族（法第十一條第二項に規定する同居家族をいふ。以下同じ。）のうちに、債務の金額が財產（法第十條に揭げる財產を除く。以下同じ。）の價額を超過する者がある場合において、法第十二條第二項の規定により、他の一人又は數人の同居家族のうち、誰の財產の價額からいかなる金額を控除すべきかは、第三十二條の規定により申吿書に記載されたところによる。但し、課稅價格の更正又は決定をなす場合においては、大藏大臣の定めるところによる。
Article 11.　In case the amount of liabilities as owned by a member of a co-living family (meaning the co-living family as provided for in Art. 11 of the Law; the same shall apply hereinafter) exceeds the amount of his property (excluding the property as referred to in Art. 10 of the Law; the same shall apply hereinafter), the amount of deduction and the member or members of the co-living family from whose amount of property the deduction is to be made as prescribed in par. 2, Art. 12 of the Law shall be decided in accordance with the return filed as prescribed in Art. 32; provided that in case the revision or determination of taxable amount is to be made this shall be determined by the Minister of Finance.
前項の規定は、法第十三條第二項の場合について、これを準用する。
The provisions of the preceding paragraph shall apply in respect of the case of par. 2, Art. 13 of the Law.
第十二條　法第十六條第一項第二號の規定により、同號の戰時補償特別稅額から除かれる稅額は、戰時補償特別措置法第六十條の規定により、土地若しくは建物（土地又は建物に定着するものを含む。以下本條中同じ。）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業者に讓渡された場合において、當該土地若しくは建物又は鑛業權者若しくは砂鑛權の讓渡又は收用の對價の請求權について課せられた戰時補償特別稅額とする。
Article 12.　The amount of tax to be excluded from the amount of war indemnity special tax as prescribed in item 2, par. 1, Art. 16 of the Law shall be the amount of war indemnity special tax which, in case land or buildings (including fixtures thereon), or mining rights or placer rights were transferred to the original owner or original holder pursuant to the provision of Art. 60 of the War Indemnity Special Measures Law, was imposed on the claim for the counter-value of transferrence or expropriation of the said land or buildings, or the said mining rights or placer rights.
第十三條　昭和二十年十一月十五日以後に贈與の契約がなされて、調査時期までにその履行がなかつた場合においては、贈與の義務の金額及び受贈の權利の價額は、課稅價格の算定上、調査時期における贈與者又は受贈者の債務の金額又は財產の價額には、これを算入しない。但し、左の各號の一に該當する場合において、當該各號に揭げる金額に相當する部分については、この限りでない。
Article 13.　In case a contract of donation which was made after November 15, 1946 failed to be fulfilled by the date of investigation, the value of liability for the donation and the value of claim to the donation shall, in computing the taxable amount, not be counted in the amount of liabilities or value of property on the part of the donor or donee at the date of investigation; provided that in cases coming under either of the following numbers this provisions shall not apply with respect to the portion equivalent to the amount mentioned in each number concerned.
一　贈與が負擔附であるときは、當該負擔たる金額
1.　In the case of donation with obligation, -the amount of liabilities to be borne.
二　贈與について相續稅が課せられるときは、當該相續稅額に相當する金額
2.　In case inheritance tax is imposed with respect to the donation,-the amount equivalent to the inheritance tax imposed.
第十四條　戰爭又は災害に起因して死亡し又は傷痍を受け若しくは疾病に罹り、これに因り、調査時期前五年以內に、一時金たる恩給、扶助金、救恤金その他これらの性質を有する給付で左に揭げるもの以外のもの（一時金たる恩給、扶助金、救恤金その他これらの性質を有する給付が、左に揭げる給付又は戰爭若しくは災害に起因せずして死亡し若しくは退職した場合において通常支給さるべき給付を含むときは、その部分を除く。）の支給を受けることとなつた場合においては、その給付に相當する金額を、調査時期前にその給付を受けてゐた者又は調査時期において現にその給付を受ける權利を有してゐた者について、課稅價格から控除する。但し、その控除金額は、一萬圓を超えることができない。
Article 14.　The amount equal to a single-sum pension, allowance to the bereaved family, relief-money, or other allowance of a similar nature other than those mentioned below (in case the single-sum pension, allowance to the bereaved family, relief-money or other allowances of a similar nature include undermentioned allowances or allowances ordinarily payable on death not caused by war or natural calamity, or on retirement, that portion shall be excluded), which became receivable within five years before the date of investigation due to death, injury, or disease caused by war or natural calamity shall be deducted from the taxable amount of the person who received the money before the date of investigation or the person who was entitled to the money at the date of investigation; provided that the deduction shall not exceed 10,000 yen.
一　葬祭料、療養費その他死亡又は傷痍若しくは疾病に關して支給される實費辨償の性質を有する給付
1.　Funeral expenses, medical expenses and other allowances given in respect of death, injury, or disease by way of paying the actual expenses.
二　療養中の給料に相當する給付
2.　Allowances corresponding to salary or wages during illness and recuperation.
第十五條　第十一條第一項の規定は、法第十九條第一項の場合について、これを準用する。この場合において、第十一條第一項中「第三十二條の規定により申吿書に記載された」とあるのは「第三十三條の規定により明細書に記載された」と讀み替へるものとす。
Article 15.　The provision of par. 1, Art. 11 shall apply in respect of the case of par. 1, Art. 19 of the Law. In this case, "the return filed as prescribed in Art. 32" in par. 1, Art. 11 shall read "the minute descriptions filed as prescribed in Art. 33."
第十六條　法第十條第三項の規定により、戰災者及び引揚者の範圍を、左の通り定める。
Article 16.　In accordance with the provision of par. 3, Art. 19 of the Law, the war-sufferer and repatriate shall be defined as follows:
一　戰災者とは、戰爭の際における戰鬪行爲に因る災害又はこれに起因して生じた災害に因り住宅（水上生活者にあつては居住の用に供する舟を含む。）又は家財の滅失又は毀損があつた場合において、その損害を受けた者で、大藏大臣の指定する罹災證明書その他これに準ずる書類の交付を受けてゐるものとする。
1.　The war-sufferer shall be a person who suffered loss due to destruction or damage of his dwelling-house (in the case of a dweller on the water, including the boat he lives in) or property caused directly or indirectly by a calamity arising from fighting during a war, and holds a war-sufferer's certificate or a document of similar nature as designated by the Minister of Finance.
二　引揚者とは、昭和二十年八月十五日後法施行地外から引き揚げた者（大藏大臣の指定する者を除く。）で、引揚援護局長又は地方長官の發行する證明書の交付を受けてゐるものとする。
2.　The repatriate shall be a person who repatriated from cutside the enforcement area of the Law after August 15, 1945, and holds a certificate issued by the Director of Repatriates Protection Bureau or a prefectural governor; provided that persons designated by the Minister of Finance shall be excluded.
第十七條　法第二十四條の場合において、被相續人が調査時期において有してゐた財產に關する課稅價格の算定については、被相續人が、法第四條第一項又は第三項の規定に該當する者であつたときは法第十二條の規定を、法第四條第二項の規定に該當する者（同條第三項の規定に該當する者を除く。）であつたときは法第十三條の規定を適用する。
Article 17.　If, in the case of Art. 24 of the Law, the predecessor, with respect to the computation of taxable amount of property owned by him, comes under the provision of par. 1 or 3, Art. 4 of the Law, the provision of Art. 12 of the Law shall be applied; if he comes under the provision of par. 2, Art. 4 of the Law (excluding those coming under the provision of par. 3, Art. 4), the provision of Art. 13 of the Law shall be applied.
相續人が二人以上あつた場合において、法第二十四條の規定により、各相續人が被相續人の調査時期において有してゐた財產について納付すべき財產稅額は、被相續人が調査時期において有してゐた財產に對する財產稅額を、當該相續により各相續人が受けた利益の價額の占める割合に應じて按分した金額による。
In case there are two or more inheritors, the amount of capital levy tax payable pursuant to Art. 24, of the Law by each inheritor on the property owned by the predecessor at the date of investigation shall be computed by dividing the amount of capital levy tax on the property owned by the predecessor at the date of investigation in proportion to the ratio of the value of benefits derived by each inheritor.
第三章　財產の評價
Chapter III. Valuation of Property
第十八條　自作農創設特別措置法第二條に規定する農地（法第二十七條の規定の適用を受けるものを除く。）の價格は、その賃貸價格（地租法第八條に規定する賃貸價格をいふ。）に一定の倍數（法第二十五條第一項の一定の倍數をいふ。）を乘じて算出した金額に、調査時期における當該農地の現況により、納稅地の所轄稅務署長において、自作農創設特別措置法第十三條第三項の規定により、交付があると認める報償金に相當する金額を加算した金額による。
Article 18.　The value of farm-land as provided for in Art. 2 of the Law pertaining to Special Measures for Creation of Small Holdings (hereinafter called the farm-land) shall be the amount which is computed, pursuant to par. 1, Art. 25 of the Law, by applying multipliers (meaning the multipliers referred to in par. 1, Art. 25 of the Law) to the rental value (meaning the rental value as provided for in Art. 8 of the Land Tax Law) plus the amount equivalent to the compensation which is deemed by the competent taxation office superintendent to be paid according to the actual condition of the farm-land on the date of investigation pursuant to the provision of par. 3, Art. 13 of the Law pertaining to Special Measures for Creation of Small Holdings.
第十九條　法第二十六條第一項及び第二項の區域は、左の各號に定めるところによる。
Article 19.　The areas as referred to in pars. 1 and 2, Art. 26 of the Law shall be as specified in the following numbers:
一　東京都の區及び市制第六條又は第八十二條第一項の規定により指定された市の區の區域
1.　Areas of wards in Tokyo Metropolis cities as referred to in Art. 6 of the Municipal Organization Regulations, and wards in cities as specified pursuant to the provision of par. 1 Art. 82 of the Municipal Organization Regulations.
二　前號に揭げる市以外の市の區域
2.　Areas of cities other than cities mentioned in the preceding numbers.
三　郡の區域
3.　Areas of gun.
四　伊豆七島の區域
4.　Areas of the seven islands of Izu.
前項の郡、市及び區の區域は、調査時期における區域による。
The areas of gun, cities, and wards as mentioned in the preceding paragraph shall be the areas at the date of investigation.
第二十條　法第二十六條第一項及び第二項の倍數は、當該土地若しくは家屋又は借地權（借地法に規定する借地權をいふ。以下同じ。）の目的となつてゐる土地の所在地の所轄財務局長において、不動產評價委員會に諮問して、これを定める。
Article 20.　The multipliers of pars. 1 and 2, Art. 26 of the Law shall be determined by the Director of Local Financial Bureau after submitting the matter to the Real Estate Appraisal Committee for deliberation.
財務局長が前項の倍數を定めたときは、大藏大臣は、前條第一項に揭げる區域內において標準となるべき土地、家屋又は借地權について定めた倍數竝びに當該區域內における土地、家屋又は借地權について定めた倍數のうちで最も高い倍數及び最も低い倍數を、官報で公吿する。
In case multipliers of the preceding paragraph have been determined by the competent Director of Local Financial Bureau in the locality where the land or houses concerned or land on which leases are set are located, the Minister of Finance shall announce in the Official Gazette the highest and lowest of the multipliers determined with respect to the representative lands, houses, or leases (meaning leases provided for in the Land Lease Law; the same shall apply hereinafter) in the area mentioned in par. 1 of the preceding Article, and of the multipliers determined with respect to the lands, houses or leases in the areas concerned.
財務局長が第一項の倍數を定めたときは、當該土地若しくは家屋又は借地權の目的となつてゐる土地の所在地の所轄稅務署長において、これを記載した書類を作成し、當該稅務署長及び當該土地若しくは家屋又は借地權の目的となつてゐる土地の所在地の市區役所又は町村役場（町村組合で町村の事務の全部若しくは役場事務を共同處理するもの又は伊豆七島の區域においては、町村役場に準ずるもの）にこれを備へて、縱覽に供する。
In case the Director of Local Financial Bureau has determined the multipliers of par. 1, the competent taxation office superintendent in the place where the lands or houses are located shall prepare a document stating the multipliers therein, which shall be maintained and submitted for public inspection at the competent taxation office and the city or ward office, or town or village office in the place where the lands or houses are located (in case town and village associations jointly manage the whole of town or village affairs or office business, and in the areas of the Seven Islands of Izu, offices of similar nature to town or village office).
第二十一條　法第二十七條各號に揭げる土地若しくはこれを目的とする借他權又は家屋の價額については、左の各號の定めるところによる。
Article 21.　The appraisal of the value of lands, leases set thereon, or houses as mentioned in Art. 27 of the Law shall be made in accordance with the provisions of the following members:
一　法第二十七條第一號若しくは第二號の土地（鑛泉地を除く。）、同條第四號の家屋又は同條第五號の土地若しくは家屋については、狀況類似する近傍の土地又は家屋で法第二十五條第一項の規定の適用を受けるものの價額に比準する價額
1.　With respect to the land mentioned in item 1 or 2 of Art. 27 of the Law (excepting mineral springs), houses mentioned in item 4 of the same Article, land or houses mentioned in item 5 of the same Article, the amount determined by the competent taxation office superintendent in accordance with the condition of the land or houses and taking into consideration the value of neighboring land or houses applicable to the provision of par. 1 of Art. 25 of the Law.
二　鑛泉地又は法第二十七條第三號の土地については、調査時期における時價
2.　With respect to mineral springs or land mentioned in item 3 of Art. 27 of the Law, the current value on the date of investigation.
三　前各號の土地を目的とする借地權については、狀況類似する近傍の土地で法第二十五條第一項の規定の適用を受けるものを目的とする借地權の價額に比準する價額
3.　With respect to leases set on the land mentioned in the preceding items, the amount determined by the competent taxation office superintendent in accordance with the condition of the leases concerned, taking into consideration the value of the land on which the lease are set, and the ratio between the value of neighboring lands coming under the provision of par. 1, Art. 25 of the Law and the value of leases set on such lands.
第二十二條　法第二十八條の割合を左の通り定める。
Article 22.　The rates as referred to in Art. 28 of the Law shall be as follows:
殘存期間が十年以下のもの　百分の五
Remaining term Years | % | | Under 10　5
殘存期間が十年を超え十五年以下のもの　百分の十
,, 15　10
殘存期間が十五年を超え二十年以下のもの　百分の二十
,, 20　20
殘存期間が二十年を超え二十五年以下のもの　百分の三十
,, 25　30
殘存期間が二十五年を超え三十年以下のもの及び地上權で存續期間の定のないもの　百分の四十
,, 30, and superficies with no stipulated term　40
殘存期間が三十年を超え三十五年以下のもの　百分の五十
,, 35　50
殘存期間が三十五年を超え四十年以下のもの　百分の六十
,, 40　60
殘存期間が四十年を超え四十五年以下のもの　百分の七十
,, 45　70
殘存期間が四十五年を超え五十年以下のもの　百分の八十
,, 50　80
殘存期間が五十年を超えるもの　百分の九十
Over 50　90
第二十三條　法第二十九條の金融機關に對する預金、貯金及び積金その他これに準ずるものは、左に揭げるものとする。
Article 23.　The deposits, savings, and instalment-savings and other credits of similar nature in banking institutions as referred to in Art. 29 of the Law shall be those enumerated below:
一　第四條に揭げる預金、積金及び寄託金
1.　Deposits, savings, instalment-savings or trust-money mentioned in Art. 4.
二　郵便貯金
2.　Postal savings.
三　信託會社（信託業務を兼營する銀行を含む。以下同じ。）に對する合同運用信託（法第十一條第一項に規定する合同運用信託をいふ。以下同じ。）に關する權利
3.　Claims against trust companies (including banks engaged in trust business; the same goes hereinafter) relating to joint operation trust (meaning the joint operation trust provided for in par. 1, Art. 11 of the Law; the same goes hereinafter).
四　無盡會社に對する無盡契約に關する權利
4.　Claims against mujin (mutual loan) companies relating to mujin contracts.
五　金融機關に對する寄託金で大藏大臣が指定するもの
5.　Such trust-money in banking institutions as may be designated by the Minister of Finance.
第二十四條　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。）の發行する債券の價額は、その發行價格を基準として定めたものによる。但し、會社經理應急措置法第一條に規定する特別經理會社（同法第三十九條の規定により、同法のうち必要な規定の準用を受けた法人を含む。）及び金融機關經理應急措置法第二十七條に規定する金融機關の發行に係るものの價額は、その發行價格、調査時期における當該法人の資產及び收益の狀況、調査時期後法施行の日までの當該法人の資產の異動の狀況等を參酌して定めたものによる。
Article 24.　The value of corporation debentures and the debentures issued by the juridical person other than the corporation, established by special laws or ordinances (hereinafter called Special Juridical Person) shall be determined by the price of issue. The value of those issued by Special Account Corporation as designated by the provision of the Article 1 of the Corporation Account Emergency Measures Law (including the corporations which is subject to the provision of Article 39 of the said law and hence subject to relevant provisions of the Law) and the financial institutions as designated by the provision of Article 27 of Financial Institutions Account Emergency Measures Law shall be determined by taking into consideration the price of issue, assets and conditions of operation of the said corporation at the time of investigation, and conditions of assets of the said corporation after the time of investigation up to the time of enforcement of the Law, etc.
株式その他の出資の價額は、大藏大臣の指定する期間における取引價額を基準として定めたものによる。但し、取引價額が明かでないものについては、調査時期における當該法人の資產及び收益の狀況、調査時期後法施行の日までの當該法人の資產の異動の狀況、大藏大臣の指定する期間における類似の他の法人の株式その他の出資の取引價額、調査時期におけるその類似の他の法人の資產及び收益の狀況、調査時期後法施行の日までのその類似の他の法人の資產の異動の狀況等を參酌して定めたものによる。
The value of stocks and other investments shall be determined by market prices of such stocks or actual price of transactions of such stocks or investments during the period as specified by the Minister of Finance. In case the price of transaction is not clear, it will be determined by taking into consideration the conditions of assets or operation of the said corporation at the time of investigation, conditions of transfer of the assets of the said corporation after the time of investigation up to the time of the enforcement of the Law, prices of the stocks or investments of similar companies during the period as designated by the Minister of Finance, conditions of assets and operation of similar corporations at the time of investigation and conditions of transfer of the assets of similar corporations after the time of investigation up to the time of enforcement of the Law, etc.
株式その他の出資について、調査時期後法施行の日までに前項の規定により算定した價額よりも低、價額の對價で讓渡があつた場合においては、その讓渡があつた當該株式その他の出資の價額は、前項の規定にかかはらず、その對價の價額による。
In case it is found that the stocks or investments has been transferred at a price lower than the price arrived at in accordance with the provision of the foregoing paragraph after the time of investigation but before the date of enforcement of the Law, the value of such stock or investment shall be determined by the price actually transacted notwithstanding the priovsion of the foregoing paragraph.
法第三十條第一項但書の公債の價額及び調査時期における資本金（出資總額、株金總額、出資總額及び株金總額の合計額又は基金總額をいふ。以下同じ。）千萬圓以上の法人の發行に係る社債（特殊法人の發行に係る債券を含む。以下同じ。）又は株式その他の出資の價額は、大藏大臣において、中央株式等評價委員會に諮問してこれを定め、その他の法人の發行に係る社債又は株式その他の出資の價額は、當該法人の本店又は主たる事務所の所在地の所轄財務局長において、地方株式等評價委員會に諮問してこれを定める。
The value of national bonds as referred to in Article 30, paragraph 1 of the Law, corporation debentures issued by the corporation, capital of which is over \10,000,000 (meaning the total amount of investment, total amount of capital stock paid up, total amount of investment and capital stock paid up, or total amount of foundation, as the case may be) (including the debentures issued by the special juridical persons) or the value of stock or other investment shall be determined by referring to the Central Stocks Appraisal Committee by the Minister of Finance. The value of the corporation debentures or stocks issued by the corporation other than the above-mentioned corporations shall be determined by the Director of Local Financial Bureau covering the area where the head office or main office of the said corporation is located by referring to the Local Stocks Appraisal Commitee.
大藏大臣は、法第三十條第一項但書の公債の價額及び調査時期における資本金千萬圓以上の法人の發行に係る社債又は株式その他の出資の價額を定めたときは、これを官報で公吿する。
財務局長は、資本金千萬圓未滿の法人の發行に係る社債又は株式その他の出資の價額を定めたときは、これを當該法人に通知する。
前二項の規定する法人の本店又は主たる事務所の所在地の所轄稅務署長は、當該法人の發行に係る社債又は株式その他の出資の價額を記載した書類を作成し、これを當該稅務署に備へて、縱覽に供する。
第二十五條　法第三十一條第一項第一號の割合を左の通り定める。
Article 25.　The percentage referred to in Article 31, paragraph 1, item 1 of the Law shall be follows:
殘存期間が五年以下のもの　百分の八十
For those of which remaining period of duration is five years or less .................　80%
殘存期間が五年を超え十五年以下のもの　百分の七十
For those of which remaining period of duration is over five years ...................　70%
殘存期間が十五年を超え二十五年以下のもの　百分の六十
For those of which remaining period of duration is over fifteen years .................　60%
殘存期間が二十五年を超え三十五年以下のもの　百分の五十
For those of which remaining period of duration is over twenty-five years ............　50%
殘存期間が三十五年を超えるもの　百分の四十
For those of which remaining period of duration is over thirty five years .............　40%
法第三十一條第一項第三號の倍數を左の通り定める。
The multiplies referred to in Article 31, paragraph 1, item 3 of the Law shall be as follows:
二十五歲以下の者　十五倍
For those whose age is not over 25 years　15 times
二十五歲を超え四十歲以下の者　十二倍
For those whose age is not over 25 years ..　12 times
四十歲を超え五十歲以下の者　八倍
For those whose age is over 40 years ......　8 ,,
五十歲を超え六十歲以下の者　五倍
For those whose age is over 50 years ......　5 ,,
六十歲を超え七十歲以下の者　二倍
For those whose age is over 60 years ......　2 ,,
七十歲を超える者　一倍
For those whose age is over 70 years ......　1 ,,
定期金受取人に對し、一定期間、且つ、定期金受取人の生存中、定期金を給付する契約で、調査時期までに定期金の給付事由が發生してゐたものの價額は、法第三十一條第一項第一號に規定する有期定期金として算出した、價額による。
The value of a title to regular allowance which is due to the beneficiary by contract for a certain period and during the life of the beneficiary and of which the cause of payment was in existence at the time of investigation shall be appraised by the amount computed deeming the same as the terminable right as specified in Article 31, paragraph 1, item 1 of the Law.
定期金受取人の死亡に至るまで定期金の給付をなす外、一定期間內に定期金受取人が死亡したときは、その死亡後その殘存期間遺族その他の第三者に對し繼續して定期金を給付する契約で、調査時期までに當該受取人につき、定期金の給付事由が發生してゐたものの價額は、法第三十一條第一項第三號に規定する終身定期金として算出した價額による。
In case a contract or regular allowance calls for the payment of regular allowance up to the death of the beneficiary and also continuously, until experation of the contracts to his bereaved family or any other designated third party after his death provided that the said beneficiary is dead within a certain period and of which the cause of payment was in existence at the time of investigation, the value of said allowance shall be determined by the amount computed as the life time right referred to in Article 31, paragraph 1, item 3 of the Law.
法第三十一條第一項及び第二項の規定竝びに前四項の規定は、定期金に關する權利で契約に因り生じたもの以外のものの價額の算定について、これを準用する。但し、大藏大臣が特別の定をなす場合は、この限りでない。
The provisions of Article 31, paragraphs 1 and 2 and foregoing four paragraphs shall be applied to the computation of the claims on regular allowance which may arise by any other causes than contract, unless otherwise provided for by the Minister of Finance.
第二十六條　調査時期において現に存した郵便年金契約で、その時までに、まだ年金支拂事由が發生してゐなかつたものに關する權利の價額は、調査時期までに拂ひ込まれた掛金の合計額に、掛金の拂込開始の時から調査時期までの經過期間に應じて、左の割合を乘じて算出した金額による。
Article 26.　The value of a title to a postal annuity contract, of which the cause of payment was not in existence at the time of investigation shall be computed by multiplying the total amount of premiums paid in up to the time of investigation by the following percentages, depending on the length of period during which premiums were paid since its beginning up to the time of investigation, respectively:
經過期間が五年以下のもの　百分の九十
For those of which elapsed time is five years or less .................................　90%
經過期間が五年を超え十年以下のもの　百分の百
For those of which elapsed time is over five years .................................　100%
經過期間が十年を超え十五年以下のもの　百分の百十
For those of which elapsed time is over ten years .................................　110%
經過期間が十五年を超えるもの　百分の百二十
For those of which elapsed time is over fifteen years .................................　120%
第二十七條　調査時期において現に存した生命保險契約で、その時までにまだ保險事故が發生してゐなかつたものに關する權利の價額は、調査時期までに拂ひ込まれた保險料の合計額（調査時期までに保險料の拂込期日の到來してゐない部分を除く。）に百分の七十の割合で乘じて算出した金額（保險金額に百分の二の割合を乘じて算出した金額を除く。）による。但し、保險料の全額が一時に拂ひ込まれた生命保險契約に關する權利の價額は、拂込保險料の全額に百分の百の割合を乘じて算出した金額による。
Article 27.　The value of a title to a life insurance contract of which the cause of payment was not in existence at the time of investigation shall be computed by multiplying the total amount of premiums paid in by the time of investigation (excluding the premium which is not due at the time of investigation) by the ratio or seventy percent (excluding the amount obtained by multiplying the amount of insurance by the ratio of two percent). But the value of a title to a life insurance of which the total amount of premiums was paid in a single sum shall be determined by multiplying the total amount of premiums by the ratio of 100 percent.
第二十八條　法第三十三條第一項及び第二項本文に規定する財產の價額は、左の各號の定める金額による。
Article 28.　The value of the properties as referred to in Article 33, paragraphs 1 and 2 shall be determined as follows:
一　生產者の有してゐた財產については、左に揭げる金額
1.　The value of the properties owned by the manufacturers shall be as follows:
イ　製品については、生產者がこれを販賣する場合において適用される統制額から、當該統制額のうちに含まれる適正利潤の額、調査時期後販賣の時までに要すると認められる經費（以下豫定經費といふ。）の額及びその者が納付すべき消費稅相當額の合計額を控除した金額
(a)　The value of finished products shall be the amount of the ceiling prices as applied to manufacturers less amount of legitimate profit, amount of expenses which is regarded as necessary during the period after the time of investigation up to the time of selling (hereinafter called expenses) and the amount of excise to be paid.
ロ　半製品については、生產者がその原材料品を購入する場合において適用される統制額にその原材料品の引取、加工等に要する正常な運賃、加工費その他の諸掛の額を加算した金額
(b)　The value of semi-finished products shall be the ceiling prices of the raw materials as applied to manufacturers in purchasing these materials plus legitimate cost of transportation and manufacturing and other expenses incurred.
ハ　原材料品については、生產者がこれを購入する場合において適用される統制額に、その原材料品の引取等に要する正常な運賃の額その他の諸掛の額を加算した金額
(c)　The value of raw materials shall be the ceiling prices of these materials as applied at the time of purchases plus legitimate cost of transportation and other expenses incurred.
二　卸賣業者の有してゐた財產については、卸賣業者がこれを販賣する場合において適用される統制額から、當該統制額のうちに含まれる適正利潤の額、豫定經費の額及びその者が納付すべき消費稅相當額の合計額を控除した金額
2.　The value of the properties owned by the wholesalers shall be their ceiling prices as applied to the wholesalers less the amount of legitimate profit, estimated amount of expenses and the amount of excise to be paid.
三　小賣業者の有してゐた財產については、小賣業者がこれを販賣する場合において適用される統制額から、當該統制額のうちに含まれる適正利潤の額、豫定經費の額及びその者が納付すべき消費稅相當額の合計額を控除した金額
3.　The value of the properties owned by the retailers shall be their ceiling prices as applied to the retailers less the amount of legitimate profit, amount of estimated expenses and the amount of excise to be paid.
四　消費者の有してゐた財產については、小賣業者がこれを販賣する場合において適用される統制額
4.　The value of the properties owned by general consumers shall be the ceiling prices of these properties as applied to retail sales.
第二十九條　法第三十六條第一項の割合は、大藏大臣の定めるところによる。
Article 29.　The ratios as referred to in paragraph 1 of Article 36 and paragraph 2 of same Article of the Law shall be governed by what is to be defermined by the Minister of Finance.
法第三十六條第一項及び第二項の家庭用動產の範圍は、事業の用に供する動產以外の動產で、現金及び有價證券を除いたものとする。
The scope of household personal property as referred to in paragraph 1 of Article 36 and paragraph 2 of the same Article of the Law shall be personal property other than that for use in business, with the exception of cash and securities.
第四章　申吿
Chapter IV. Declaration
第三十條　法第三十七條第一項の規定により申吿書を提出すべき者は、昭和二十二年一月三十一日までは、大藏大臣の定める事項を記載した申吿書を、申吿地（申吿義務者について、法第七十二條の規定に準じて定める地をいふ。以下同じ。）の所轄稅務署長に提出しなければならない。
Article 30.　A person bound to file a return pursuant to the provisions of paragraph 1, Article 37 of the Law shall file with the superintendent of the taxation office having jurisdiction over the place of declaration (meaning a place to be determined according to the provisions of Article 72 of the Law with respect to the declarant. The same shall apply hereunder), a return, stating therein matters as may be determined by the Minister of Finance, by January 31, 1947.
前項の申吿書を提出すべき者が、法第四條第四項の規定により、被相續人が調査時期において有してゐた財產に對する財產稅を課せられる相續人である場合においては、相續人は、被相續人が調査時期において有してゐた財產及び相續人が調査時期において有してゐた財產を區分し、その各〻について、各別に前項の申吿書を提出しなければならない。
In case a person bound to file a return as under the preceding paragraph is an inheritor, who is liable, according to the provisions of paragraph 4, Article 4 of the Law, to a capital levy on property owned by the predecessor on the date of investigation, any such inheritors shall make distinction between the property owned by the predecessor on the date of investigation and that owned by the inheritor on the date of investigation and file the return as pursuant to the preceding paragraph for each of them separately.
同居家族のうちに申吿義務者が二人以上ある場合においては、各その課稅價格を區分し、連署で第一項の申吿書を提出しなければならない。但し、申吿義務者たる他の同居家族の氏名を附記して、各別に申吿書を提出しても妨げない。
In case there are two or more declarants among members of a coliving family, the taxable amount for one declarant shall be separated from that for another and the return as under paragraph 1 shall be filed under joint signature of all declarants concerned; provided, however, that the return may be filed for each of such members separately by mentioning therein the names of other members who are declarants.
第三十一條　法施行の日以後昭和二十二年一月三十一日までに、法第三十八條第一項各號に揭げる事由に因り、法第三十七條第一項の申吿書の提出を要することとなつた者については、前條第一項の規定にする申吿書の提出期限は、その事由が生じた日の翌日から三箇月を經過した日とする。
Article 31.　As regards a person, who is bound to file the return as prescribed in paragraph 1 of Article 37 of the Law on or before January 31, 1947, by reason of the causes as referred to in the respective items of paragraph 1, Article 38 of the Law, the filing date of the return as prescribed in paragraph 1 of the preceding Article shall be the day after the lapse of three months from the day following that on which the causes came into existence.
通信、交通その他の狀況により、昭和二十二年一月三十一日までに、前條第一項の申吿書を提出することができない者については、前條第一項の規定による申吿書の提出期限は、その狀況が止んだ日の翌日から三箇月を經過した日とする。
As regards a person who has failed to file the return as prescribed in paragraph 1 of the preceding Article on or before January 31, 1947, owing to the condition of communications, transportation and others, the filing date as prescribed in paragraph 1 of the preceding Article shall be the day after the lapse of three months from the day following that on which such conditions ceased to exist.
第三十二條　第十一條第一項の場合においては、第三十條第一項の申吿書には、大藏大臣の定める事項を記載し、債務の金額が財產の價額を超過する者及び同居家族のうちで法第十二條第二項の規定の適用を受くべき者が連署しなければならない。
Article 32.　In the case of paragraph 1, Article 11, thet return as prescribed in paragraph 1, Article 30 shall contain matters as may be determined by the Minister of Finance and signed jointly by a person the amount of whose liabilities exceeds the amount of his property and any member of the co-living family who wishes to have applied the provisions of paragraph 2, Article 12 of the Law.
第三十三條　法第十八條又は法第十九條の規定による控除を受けようとする者は、大藏大臣の定める事項を記載した明細書を、第三十條第一項の申吿書に添附しなければならない。
Article 33.　A person who wishes to be given deductions as prescribed in Article 18 or Article 19 of the Law shall append to the return as prescribed in paragraph 1, Article 30, a detailed statement, mentioning therein such matters as may be determined by the Minister of Finance.
法第十九條の規定による控除を受けようとする者は、第三十條第一項の申吿書の提出と同時に、第十六條各號に揭げる證明書その他これに準ずる書類を、申吿地の所轄稅務署長に呈示し、又は大藏大臣の定めるところにより、これらの書類を有することを證する書面を、第三十條第一項の申吿書に添附しなければならない。
A person who wishes to be given deductions as prescribed in Article 19 of the Law shall, simultaneously with the filing of the return as prescribed in paragraph 1, Article 30, present to the superintendent of the taxation office having jurisdiction over the place of declaration a certificate such as referred to in Article 16 or some other document similar thereto, or shall, according to what is to be determined by the Minister of Finance, append to the return as prescribed in paragraph 1, Article 30 a letter attesting to the possession of the aforesaid document.
第三十四條　法第三十八條第一項の規定により申吿書を提出すべき者は、同項に揭げる事由が發生した日の翌日から三箇月以內に、第三十條第一項の申吿書を、申吿地の所轄稅務署長に提出しなければならない。
Article 34.　A person bound to file a ruturn pursuant to the provisions of paragraph 1, Article 38 of the Law shall, within three months from the day following that on which the causes as referred to in the same paragraph came into existence, file the return as prescribed in paragraph 1, Article 30 with the superintendent of the taxation office having jurisdiction over the place of declaration.
第三十一條第二項及び前條の規定は、前項の場合について、これを準用する。
The provisions of paragraph 2, Article 30 and of the preceding Article shall apply mutatis mutandis to the case of the preceding paragraph.
第三十五條　法第三十九條第一項（同條第四項において準用する場合を含む。）の規定により申吿書を修正すべき者は、法第三十八條第一項に揭げる事由が發生した日の翌日から三箇月以內に、大藏大臣の定める事項を記載した申吿修正書（法第三十九條第四項において同條第一項の規定を準用する場合においては、課稅價格修正書）を、申吿地の所轄稅務署長に提出しなければならない。
Article 35.　A person who has to revise his return pursuant to the provisions of paragraph 1, Article 39 of the Law (including cases as referred to in paragraph 4 of the same Article) shall, within three months from the day following that on which the causes as referred to in paragraph 1, Article 38 of the Law came into existence, file with the superintendent of the taxation office having jurisdiction over the place of declaration a revised return (a revised statement of taxable amount in case the provisions of paragraph 1, Article 39 of the Law is applied mutatis mutandis as provided for in paragraph 4 of the same Article), stating therein such matters as may be determined by the Minister of Finance.
法第三十九條第三項（同條第五項において準用する場合を含む。）の規定により申吿書を修正すべき者は、課稅價額について脫漏があることを發見した後直ちに、大藏大臣の定める事項を記載した申吿修正書（法第三十九條第五項において同條第三項の規定を準用する場合においては、課稅價格修正書）を、申吿地の所轄稅務署長に提出しなければならない。
A person who has to revise his return pursuant to the provisions of paragraph 3, Article 39 of the Law (including cases as referred to in paragraph 5 of the same Article) shall, immediately after his discovery of any ommission with respect to his taxable amount, file with the superintendent of the taxation office having jurisdiction over the place of declaration a revised statement of taxable amount in case the provisions of paragraph 3, Article 39 of the Law are applied mutatis mutandis by virtue of paragraph 5 of the same Article, stating therein such matters as may be determined by the Minister of Finance.
第三十一條第二項の規定は、前二項の場合について、第三十三條の規定は、第一項の場合について、これを準用する。
The provisions of paragraph 2, Article 31, shal apply mutatis mutandis to the cases as referred to in the preceding two paragraphs, and the provisions of Article 33, to the case as referred to in paragraph 1.
第五章　納付
Chapter V. Payment
第三十六條　納稅義務者は、法第四十條第一項の規定により、財產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、これを日本銀行の本店、支店又は代理店に納付しなければならない。
Article 36.　The taxpayer shall, when making the payment of a capital levy pursuant to the provisions of paragraph 1, Article 40 of the Law, do so to the principal office of the Bank of Japan or its branches or agencies, attaching thereto a note of payment in conformity to such form as may be determined by the Minister of Finance.
第三十七條　法第四十一條第一項及び第四十四條第一項に規定する財產稅の稅額竝びに法第四十二條に規定する受益者が納付すべき財產稅額及び法第四十三條に規定する贈與者又は被相續人が納付すべき財產稅額には、法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額は、これを算入しない。但し、法第五十七條第一項の規定による延納稅額（法第四十條第一項第二號若しくは第五號に揭げる財產稅に對し、又は法第五十條の規定による追徵稅額に對し、法第六十五條の規定による稅額の加算をなし、これを延納する場合においては、延納稅額のうち當該加算稅額に相當する部分を除く。）に加算する稅額は、この限りでない。
Article 37.　The additional amount of the tax as provided for in Article 65 of the Law and the additional imposition as provided for in paragraph 1, Article 66 of the Law shall not be added up to the amount of a capital levy as prescribed in paragraph 1, Article 41 of the Law and paragraph 1, Article 44 of the Law; provided, however, that this shall not apply to the amount of the tax to be added up to the delayed amount of the tax as prescribed in paragraph 1, Article 57 of the Law. (In cases where the amount of the tax as prescribed in Article 65 is to be added up to the tax as referred to in item 2 or 5, paragraph 1, Article 40 of the Law, or to the additional imposition as prescribed in Art. 50 of the Law if the payment thereof is to delay, the added portion of the amount shall be excluded from the amount of delayed payment).
第三十八條　法第四十二條又は法第四十三條第一項の規定により委託者又は受贈者若しくは相續人が連帶納付の責に任ずべき財產稅額は、受益者又は贈與者若しくは被相續人の調査時期における財產（法第八條及び法第九條の規定により、調査時期において、贈與者又は被相續人が有してゐたとみなされる財產を含む。以下同じ。）のうちに、法第五十五條第一項に規定する舊勘定財產（以下舊勘定財產といふ。）がある場合においては、左に揭げる金額の合計額とする。
Article 38.　The amount of the capital levy to be paid jointly by the truster or the donee or the inheritor pursuant to the provisions of Article 42 or paragraph 1, Article 43 of the Law, if the property of the trustee or the donor or the predecessor on the date of investigation (including the property to be regarded as owned by the donor or the ancestor on the day of investigation according to the provisions of Articles 8 and 9 of the Law. The same shall apply hereunder) contains property in the old account as provided for in paragraph 1, Article 55 of the Law (hereinafter called "the old account property"), shall be the total sum of the amounts itemized below:
一　受益者又は贈與者若しくは被相續人の課稅價格から舊勘定財產の價額を控除した金額により計算した財產稅の額のうち、當該課稅價格から舊勘定財產の價額を控除した金額中舊勘定財產以外の信託財產若しくは信託に關する權利又は贈與財產若しくは相續財產の價額が占める割合に應じて按分した金額
1.　An amount in the amount of Capital Levy tax which is to be computed after eliminating the value of old account property from the whole taxable amount of the predecessor beneficiary or donor, which is to be figured out by applying the ratio of the value of trusted property, rights relating to trustee-ship, donated property or inherited property other than the old account property against the taxable amount corresponding to said Capital Levy tax minus the value of old account property, to said Capital Levy tax.
二　受益者又は贈與者若しくは被相續人が法第五十五條第一項の規定により舊勘定預貯金等（同項に規定する舊勘定預金等をいふ。以下同じ。）により納付を申請することができる財產稅額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額で、大藏大臣の定めるところにより、舊勘定財產に係るものと認められるものを除く。）のうち、舊勘定財產の價額中舊勘定財產たる信託財產若しくは信託に關する權利又は贈與財產若しくは相續財產の價額を占める割合に應じて按分した金額
2.　An amount in the Capital Levy tax which the beneficiary, donor or predecessor is permitted to apply for the payment in the form of old account deposits (meaning the old account deposit referred to in Art. 55, par. 1 of the Law) pursuant to Article 55, paragraph 1 of the Law, which is proportionate to the ratio of trusted property, rights relating to trustee-ship, donated property or inherited property which are old account property against whole old account property.
第三十九條　法第四十三條第二項又は第三項の規定により、贈與者又は被相續人が受贈者又は相續人に對して請求することができる金額は、贈與者又は被相續人の調査時期における財產のうちに舊勘定財產がある場合においては、贈與者又は被相續人の納付した財產稅額のうち、その納付すべき財產稅額中前條の規定により受贈者又は相續人が連帶納付の責に任ずべき財產稅額が占める割合に應じて按分した金額とする。
Article 39.　The amount on which the donor or the predecessor may lay claim against the donee or the inheritor pursuant to the provisions of paragraph 2, Article 43 or paragraph 3 of the same Article of the Law, shall, if the old account property is included in the property of the donor or the ancestor on the date of investigation, be the amount proportionate to the ratio of the amount of the capital levy to be paid jointly by the donee or the inheritor pursuant to the provisions of the preceding paragraph, to the amount of the capital levy paid by the donor or predecessor.
舊勘定預金等により、財產稅を納付した贈與者又は被相續人が、法第四十三條第二項又は第三項の規定により、受贈者又は相續人に對して請求をなした場合においては、受贈者又は相續人は、贈與者又は被相續人が舊勘定預金等により納付した金額のうち贈與者又は被相續人が法第五十五條第一項の規定により舊勘定預金等による納付を申請することができる財產稅額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額で、大藏大臣の定めるところにより、舊勘定財產に係るものと認められるものを除く。）中前條第二號の金額が占める割合に應じて按分した金額について、贈與財產又は相續財產たる舊勘定財產に相當する舊勘定預金等を以て、贈與者又は被相續人の請求に應じて履行することができる。この場合において、受贈者又は相續人が當該舊勘定預金等を二以上の金融機關に有するときは、舊勘定預金等を以て請求に應じようとする金額を、各金融機關に對する舊勘定預金等に相當する舊勘定財產の價額の割合に應じて按分した金額について、各金融機關に對する舊勘定預金等を以て履行しなければならない。
In case the donor of the predecessor who has paid the capital levy in the form of the old account deposit, lays a claim against the donee or inheritor pursuant to the provisions of paragraph 2, Article 43 or paragraph 3 of the same Article of the Law, the donee or the inheritor may meet such claims of the donor or the predecessor in the form of the old account deposit, up to the amount proportional to the ratio of the amount as referred to in item 2 of the preceding Article to the amount of the capital levy which the donor or the ancestor may apply for permission to pay in the form of the old account deposit, pursuant to the provisions of paragraph 1, Article 55 of the Law. In this case, if the donee or the inheritor has the old account deposit in question in two or more financial institutions, he shall meet such claims in the form of such old account deposit, held in each of those financial institutions in proportion of each old account deposit in each financial institution.
前項の場合において、贈與財產又は相續財產たる舊勘定財產に相當する舊勘定預金等について、金融機關再建整備法により、その債權の一部が金融機關の新勘定又は新金融機關（同法第十五條の新金融機關をいふ。以下同じ。）に移されたときは、受贈者又は相續人は、前項の規定により舊勘定預金等を以て請求に應ずることができる金額のうち、當該舊勘定預金等の金額（當該舊勘定財產の價額に相當する金額をいふ。以下本條中同じ。）中舊勘定に殘つてゐる金額が占める割合に應じて按分した金額に限り、當該舊勘定預金等を以て、贈與者又は被相續人の請求に應じて履行することができる。
In the case of the preceding paragraph, with respect to the old account deposit, corresponding to the old account property as being the donated property of the inherited property, if part of such claims is transferred to the new account of the financial institution or to the new financial institution (by this is meant new financial institutions as referred to in Article 15 of the Financial Institutions Reconstruction and Reorganization Law. The same shall apply hereunder) according to the Financial Institutions Reconstruction and Reorganization Law, the donee or the inheritor may meet the claims of the donor or the predecessor in the form of the old account deposit, only to the amount proportionate to the ratio of the amount of the old account deposit in question remaining in the old account to the amount of the old account deposit in which form he may meet such claims pursuant to the provisions of the preceding paragraph.
第二項の場合において、贈與財產又は相續財產たる舊勘定財產に相當する舊勘定預金等について、金融機關再建整備法による舊勘定の最終處理の結果、その債權の全部又は一部が消滅したときは受贈者又は相續人は、第二項の規定により當該舊勘定預金等を以て請求に應ずることができる金額のうち、當該舊勘定預金等の金額中消滅した債權の金額が占める割合に應じて按分した金額については、その請求に應ずる必要がない。
In the case of paragraph 2, with respect to the old account deposit corresponding to the old account property as being the donated property or the inherited property, if such claims ceased to exist, in whole or in part, in consequence of the final disposition of the old account according to the Financial Institutions Reconstruction and Reorganization Law, claims shall not be required to be met with respect to the amount proportionate to the ratio of the portion the old account deposit that has become extinct to the amount the old account deposit in which form the claims may be met.
第四十條　法第四十三條第二項又は第三項の場合において贈與者又は被相續人が受贈者又は相續人に請求することができる金額は、受贈者又は相續人が同條第一項又は法第四十四條第一項の規定により連帶納付の責に任ずべき財產稅額から受贈者又は相續人が連帶して納付した稅額を控除した金額を超えることができない。
Article 40.　In the case of paragraph 2 or paragraph 3, Article 43 of the Law, the amount on which the donor or the ancester may lay claim against the donee or the inheritor shall not exceed the amount remaining after the deduction of the amount of the capital levy which was paid jointly by the donee or the inheritor from the amount of the tax for which the donee or the inheritor is jointly liable according to the provisions of paragraph 1 of the same Article or paragraph 1, Article 44 of the Law.
第四十一條　法第四十五條第一項（同條第二項において、準用する場合を含む。）の預金、貯金その他の債權は、左に揭げるもので金融機關經理應急措置法により金融機關の新勘定に屬することとなつたものとする。但し、擔保權が存するものを除く。
Article 41.　Deposits, savings and other credits as referred to in paragraph 1, Article 45 of the Law (including cases applicable mutatis mutandis by virtue of paragraph 2 of the same Article) shall be those specified below, and those which have been made to belong to the new account of financial institutions according to the Law concerning Emergency Measures for Financial Institutions' Accounts; provided however, that those with mortgage rights shall be excluded:
一　第四條各號に揭げる金融機關に對する定期預金、定期貯金、据置貯金、定期積金又は定期寄託金
(1)　Term deposits, term savings, fixed savings, instelment savings, or fixed money trust as referred to in the respective items of Article 4.
二　信託會社に對する合同運用信託に關する權利
(2)　Claims on joint-operation-trust with the trust companies.
第四十二條　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、第三十六條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 42.　When the taxpayer wishes to request the refundment, either in whole or in part, of his term deposit, term savings, fixed savings or fixed money trust prior to its due date or cancel the contract with respect to instalment savings or joint-operation trust, or request the payment of an amount corresponding to a part thereof, he shall present to the financial institution the note of payment as prescribed in Article 37 or some other document similar thereto, after having matters as may be determined by the Minister of Finance attested by the superintendent of the taxation office having jurisdiction ovre the place of tax-payment.
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、その請求に應じなければならない。
In the case of the preceding paragraph, the financial institution shall comply with the request made by the taxpayer upon receipt from him the attested document as referred to in the same paragraph.
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。
In case the financial institution refunds or repays the required amount pursuant to the provisions of the preceding paragraph, it shall, according to what is determined by the Minister of Finance, pay interests or a sum similar thereto or profits, on the amount in question.
第四十三條　前條の場合においては、金融機關は、何等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 43.　In the case of the preceding Article, the financial institution shall not be allowed, whatever the name may be, to receive from the taxpayer a compensation, commission and the like.
第四十四條　第三十六條及び前二條の規定は、財產稅につき連帶納付の責に任ずる者について、これを準用する。
Article 44.　The provisions of Article 37 and of the two preceding Articles shall apply mutatis mutandis to persons liable for joint payment with respect to the capital levy.
第六章　物納及び延納
Chapter VI. Payment in Kind and Deferred Payment
第四十五條　舊勘定預金等は、金融機關經理應急措置法により金融機關の舊勘定に屬することとなつた左に揭げる預金、貯金その他の債權とする。
Article 45.　The old account deposits shall be deposits savings and other kinds of credit which were made, to belong to the old account of the financial institutions pursuant to the Law concerning the Emergency Measures for Financial Institutions' Accounts, such as specified hereunder:
一　第四條及び第二十三條第三號乃至第五號に揭げる預金、貯金及び積金その他これに準ずるもの
(1)　Deposits, savings, instalments and others similar thereto as provided for in Article 4 and Article 23, items (3) to (5) inclusive.
二　生命保險會社又は生命保險中央會に對する生命保險契約に關する權利
(2)　Claims respecting life insurance contracts with the life insurance companies or the Central Board of Life Insurance.
第四十六條　舊勘定財產は、納稅義務者の調査時期における財產で、左に揭げるものとする。
Article 46.　The old account property shall be properties of the taxpayer as at the date of investigation such as specified hereunder:
一　同一金融機關に對する預金、貯金その他の債權（以下預貯金等といふ。）について、その昭和二十一年八月十一日午前零時（以下指定時といふ。）における金額が、調査時期における預貯金等（日本銀行券預入令第二條第一項の規定により預金、貯金又は金錢信託となされたものを含む。但し、同條第二項の規定により支拂がなされた部分を除く。以下同じ。）の金額と同額であるとき又はこれに比し減少してゐたときは、その調査時期における預貯金等のうち、指定時における舊勘定預金等の金額（大藏大臣の定める公租公課その他の債務で舊勘定預金等を以て履行したもの又は履行し得るものがあるときは、當該債務の金額を控除した金額をいふ。）に相當するもの
(1)　In case the amount of deposits, savings and other kinds of credit (hereinafter called "deposits, savings, etc.") in one and the same financial institution as at 0:00 a.m., August 11, 1946 (hereinafter called "the designated hour") remained the same or decreased as against the amount of deposits, savings, etc. at the date of investigation (including those which were converted into deposits, savings or monetary trusts according to the provisions of Article 2, paragraph 1 of the Ordinance concrening the depositing of Bank of Japan Notes: provided, however, that those paid out according to the provisions of the same Article, paragraph 2 shall be excluded. The same shall apply hereunder), the amount corresponding to that of the old account deposit, etc. at the designated hour (meaning the amount remaining after the deduction of any such taxes, public imposts and other liabilities as may be determined by the Minister of Finance, for which payment has been made, or may be made, in the form of the old account deposit, etc.) in the deposit, savings, at the date of investigation.
二　同一金融機關に對する預貯金等について、その指定時における金額が、調査時期における預貯金等の金額に比し增加してゐたときは、その調査時期における預貯金等のうち、その增加がなかつたとすれば指定時において舊勘定預金等となるべきであつた金額（大藏大臣の定める公租公課その他の債務で舊勘定預金等を以て履行したもの又は履行し得るものがあるときは、當該債務の金額のうち、指定時において現に存した舊勘定預金等の金額中前記の指定時において舊勘定預金等となるべきであつた金額が占める割合に應じて按分した金額を控除した金額をいふ。）に相當するもの
(2)　In case the amount of deposits, savings, etc. in one and the same financial institution at the designated hour showed an increase over the amount of deposits, savings, etc. at the date of investigation, the amount corresponding to that of such deposits, savings etc. which should have been converted into the old account deposit, etc. at the designated hour had it not been for such an increase (by this corresponding amount is meant an amount remaining after the deduction of the amount proportionate to the ratio of the amount which should have been converted into the old account deposit, etc. to the amount of the old account deposit, etc. at the designated hour from the amount of the old account deposit, etc. at the designated hour, to the amount in question, in case there has been any amount used, or may be used, for the fulfillment of liabilities, including such taxes, public imposts, etc. as may be determined by the Minister of Finance in the form of the old account deposit, etc.).
三　調査時期における財產（不動產、船舶、鑛業權及び有價證券に限る。）の賣却代金又は調査時期にあつた債權について辨濟として受けた財產が舊勘定預金等となつた場合において、納稅義務者が、イの金額とロの金額との差額に相當する稅額について、調査時期に有してゐなかつた財產（舊勘定預金等となつたものを除く。）による納付を困難とするときは、當該賣却財產又は當該債權のうち、その差額に相當する稅額中納付を困難とする稅額に對應するもの
(3)　In case the proceeds from the sale of property (real estates, vessels, mining rights and securities only) existed at the date of investigation or property received in payment for claims existed at the date of investigation was converted into the old account deposit, etc., if it makes the taxpayer difficult to pay the amount corresponding to the difference between the amounts (A) and (B) of the capital levy in the form of other than the old account deposit, etc., the amount of the disposed property or the claim in question, to the extent of the amount of the difference in the tax which he may find it difficult to pay:
イ　課稅價格から前二號に揭げる舊勘定財產の價額を控除した金額により計算した財產稅の額
(A)　The amount of the capital levy computed on the basis of the amount remaining after the deduction of the amount of the old account property as referred to in the above from the taxable amount.
ロ　課稅價格から前二號に揭げる舊勘定財產及び當該賣却財產又は當該債權の價額の合計額を控除した金額により計算した財產稅の額
(B)　The amount of capital levy computed on the basis of the amount remaining after the deduction of the total amount of the old account property and the disposed property or the amount of claim in question as referred to in the two-preceding items from the taxable amount.
前項第一號又は第二號の規定の適用については、甲金融機關に對する調査時期における預貯金等が指定時までに乙金融機關に移されたときは、その移された金額は調査時期において乙金融機關にあつたものとみなす。
As regards the application of the provisions of item 1 or 2 of the preceding paragraph, in case deposits, savings, etc. in the financial institution A at the date of investigation is transferred to the financial institution B by the designated hour, the amount transferred shall be regarded as having existed in the financial institution B at the date of investigation.
第一項第一號又は第二號の規定の適用については、同項第三號の賣却代金又は辨濟として受けた財產の額のうち預貯金等となつた金額及び舊勘定預金等となつた金額は、同項第一號の預貯金等の指定時における金額及び指定時における舊勘定預金等の金額に、同項第二號の預貯金等の指定時における金額及び指定時において現に存した舊勘定預金等の金額に、夫々これを算入しない。
As regards the application of the provisions of item 1 or 2 of paragraph 1, the amount of deposits, savings, etc. or the amount of the old account deposits etc. converted from the amount of the proceeds or the amount of the property received in payment for claims as referred to in item 3 of the said paragraph shall not be added up to the amount of the deposits, savings etc. at the designated hour and the amount of the old account deposit, etc. at the designated hour, respectively.
調査時期後贈與、遺贈又は寄附行爲に因り調査時期における預貯金等の移轉があつた場合における第一項の規定の適用について必要な事項は、大藏大臣がこれを定める。
Necessary matters concerning the application of paragraph 1 to the case of a transfer made of deposits, savings etc., at the time of investigation on account of donation, bequest or contributor that may be made after the date of investigation shall be determined by the Minister of Finance.
第四十七條　法第五十五條第一項に規定する「納付すべき財產稅額」、には法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額を含むものとし、又、法第五十五條第一項に規定する「課稅價格から舊勘定財產の價額を控除した金額により計算した財產稅の額」には、法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額で、當該財產稅の額に係るものを含むものとする。
Article 47.　"The amount of capital levy tax to be paid" as prescribed in par. 1, Art. 55 of the Law shall include the amount of tax to be added pursuant to the provision of Art. 65 of the Law, and the amount of tax to be additionally collected pursuant to the provision of par. 1, Art. 66 of the Law; while "the amount of capital levy tax computed by eliminating the value of old account property from the taxable amount" as provided for in par. 1, Art. 55 of the Law shall include the amount of tax to be added pursuant to the provision of Art. 65 of the Law and such amount of tax to be additionally collected pursuant to the provision of par. 1, Art. 56 of the Law as are related to the amount of the capital levy tax concerned.
法第五十五條第一項又は第二項の規定により、納稅義務者又は財產稅につき連帶納付の責に任ずる者が財產稅の納付に充てることができる舊勘定預金等は、當該財產稅に關する舊勘定財產に相當する舊勘定預金等とする。但し、擔保權が存するものを除く。
The old restricted account which a taxpayer or a person who has joint liability to pay capital levy tax can appropriate for the payment of capital levy tax pursuant to the provision of pars. 1 or 2, Art. 55 of the Law shall be the old restricted account corresponding to old account property which is related to the capital levy tax concerned; provided that the old restricted account on which a security right exists shall be excluded.
第四十八條　納稅義務者が舊勘定預金等により財產稅を納付しようとする場合において、舊勘定財產に相當する舊勘定預金等を二以上の金融機關に有するときは、法第五十五條第一項の規定により舊勘定預金等による納付を申請することができる稅額を、各金融機關に對する舊勘定預金等（擔保權が存するものを除く。）に相當する舊勘定財產の價額の割合に應じて按分した金額に相當する財產稅額について、各金融機關に對する舊勘定預金等による納付を申請しなければならない。但し、大藏大臣が特別の定をなす場合は、この限りでない。
Article 48.　In case a taxpayer who is going to pay the capital levy tax in the form of old restricted account owns old account properties corresponding to old restricted accounts in two or more than two banking institutions, he shall apply excepting the case where the Minister of Finance waker special provisions, to the Government for payment in the form of old restricted account in banking institutions in respect to the amount of capital leavy tax computed by dividing the amount of tax which he may request to pay in the form of old restricted account pursuant to par. 1, Art. 55 of the Law in proportion to the values of old account properties corresponding to old restricted accounts in banking institutions (excepting the old restricted accounts on which security rights exist).
第四十九條　財產稅につき連帶納付の責に任ずる者は、當該財產稅に關する舊勘定財產に相當する舊勘定預金等を有するときは、納稅義務者が法第五十五條第一項の規定により舊勘定預金等による納付を申請することができる財產稅額のうち、納稅義務者の課稅價格算定の基礎となつた舊勘定財產の價額中連帶納付の責に任ずる者が有する當該舊勘定預金等に相當する舊勘定財產の價額が占める割合に應じて按分した金額に相當する稅額について、當該舊勘定預金等による納付を申請することができる。
Article 49.　In case a person who has joint liability to pay capital levy tax owns old restricted account corresponding to old account property which is related to the capital levy tax concerned, he may apply to the Government for payment in the form of old restricted account concerned in respect to such amount of capital levy tax which the taxpayer may request to pay in the form of old restricted account pursuant to par. 1, Art. 55 of the Law as are equivalent to the amount computed by dividing in proportion to the ratio of the value of old account property which was made the basis of computing the taxable amount of the taxpayer.
第五十條　舊勘定財產に相當する舊勘定預金等について、指定時後舊勘定預金等による財產稅の納付前に、金融機關再建整備法によりその債權の一部が新勘定又は新金融機關に移されたときは、納稅義務者は、當該舊勘定預金等による納付を申請することができる稅額のうち、當該舊勘定預金等の金額（當該舊勘定財產の價額に相當する金額をいふ。）中舊勘定に殘つてゐる金額が占める割合に應じて按分した稅額に限り、當該舊勘定預金等により納付することができる。
Article 50.　In case, with respect to the old restricted account corresponding to old account property, part of the credits have been transferred to the new account or a new banking institution by virtue of the Financial Institutions Reconstruction and Reorganization Law after the date of designation and before the payment of capital levy tax in the form of old restricted account, the taxpayer may pay in the form of old restricted account only such amount of tax which he may request to pay in the form of old restricted account as are divided in proportion to the ratio of the amounts outstanding in the old restricted accounts concerned.
第五十一條　納稅義務者は、舊勘定預金等により財產稅を納付しようとするときは、法第四十條第一項各號に揭げる納付の期限の一箇月前又は法第五十條に規定する納期限前に、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 51.　A taxpayer who is going to pay the capital levy tax in the form of old restricted account shall submit to the competent taxation office superintendent in the place of payment an application stating therein the particulars as specified by the Minister of Finance a month before the time-limits of payment mentioned in the items of par. 1, Art. 40 of the Law or before the time-limit mentioned in Art. 50 of the Law.
第五十二條　納稅義務者は、法第五十五條第一項の規定により、舊勘定預金等による財產稅納付のため必要があるときは、その限度において舊勘定預金等に關する定期積金契約、合同運用信託契約、生命保險契約又は無盡契約を解除し又は變更することができる。この場合においては、納稅義務者は、その拂ひ込んだ掛金、信託した金額又は保險契約者のために積み立てた責任準備金の全部又は一部に相當する金額に對し、主務大臣の定める利子、利子相當額又は利益額を加算した金額に相當する金額の債權を契約の相手方たる金融機關に對して取得する。
Article 52.　When necessary for the payment of capital levy tax in the form of old restricted account pursuant to the provision of par. 1, Art. 55 of the Law, a taxpayer may only to that extent cancel or alter a fixed instalment savings contract, joint operation trust contract, life in life insurance contract, or mujin (mutual loan) contract which is related to the old restricted account. In this case the taxpayer shall acquire credits on the banking institution which is party to such contract equivalent to the amount corresponding to a part or the whole of the instalments paid, amounts put in trust, or liability reserve put by for insurance contractors plus the interest as prescribed by the Minister of Finance, the amount equivalent to interest, or the amount of profit.
第四十三條の規定は、前項の場合について、これを準用する。
The provision of Art. 43 shall apply in respect to the case of the preceding Article.
第五十三條　納稅義務者は、舊勘定預金等による財產稅の納付を許可されたときは、その許可書及び舊勘定預金等の通帳又は證書を呈示して、預金、貯金又は恩給金庫に對する寄託金については財產稅の納付に充てようとする金額に相當する債權により財產稅の納付をなすべき旨を、又、定期積金契約、合同運用信託契約、生命保險契約又は無盡契約については財產稅の納付に充てるため必要とする金額の限度においてその契約を解除し又は變更してこれに因り取得した債權により財產稅の納付をなすべき旨を、契約の相手方たる金融機關に申し出なければならない。
Article 53.　In case payment of capital levy tax in the form of old restricted account has been permitted, the taxpayer shall, presenting the permit and the passbook or certificate of the old restricted account, notify the banking institution which is party to the contract to the effect, in the case of deposits, savings, or trust-money in the Pension Depository, that he is going to pay the capital levy tax in the form of credits equivalent to the amount to be appropriated for the payment of capital levy tax, and in the case of fixed instalment savings contract, joint operation trust contract, life insurance contract, or mujin contract, to the effect that he is going to cancel or alter such contract to the extent of the amount necessary for the payment of capital levy tax, and pay the capital levy tax in the form of credits acquired thereby.
前項の申出があつたときは、當該債權は、他の法令又は契約にかかはらず、政府に對し移轉したものとみなし、同時にその金額に相當する財產稅の納付があつたものとする。この場合においては、相手方たる金融機關は、大藏大臣の定める事項を、納稅義務者の納稅地の所轄稅務署長に通知しなければならない。
In case the notification of the preceding paragraph has been made, the credits concerned shall, notwithstanding other Laws and Ordinances or contracts, be regarded as having been transferred to the Government, and at the same time capital levy tax equivalent to the amount of credits shall be deemed to have been paid. In this case the banking institution which is party to the contract shall notify the particulars as specified by the Minister of Finance to the competent taxation office superintendent in the place of payment of the taxpayer.
第五十四條　法第五十六條第一項（同條第二項において準用する場合を含む。）の規定により物納に充てることができる財產は、納稅義務者の課稅價格算定の基礎となつた財產で、左に揭げるものとする。
Article 54.　The kind of property which may be used as the instrument of payment of capital levy by virtue of Art. 56, par. 1 of the Law (including the case as applied by virtue of par. 2 of the same Article) shall be such properties as are enumerated hereunder which were basis for the computation of the taxable amount of a taxpayer.
一　國債及び地方債
1.　National bonds and local public bonds.
二　社債、全額拂込濟の株式その他の出資及び投資信託の受益證券
2.　Corporate debentures, fully paid-up shares and shares of other contributions, and certificate of investment trust.
三　不動產
3.　Real estates.
四　動產
4.　Personal estates.
前項第二號又は第三號に揭げる財產を物納に充てることができる場合は、同項第一號に揭げる財產で納稅義務者が物納申請の際現に有するものの價額の合計額の百分の八十以上を物納に充てる場合に限る。
Properties as are enumerated in No. 2 or 3 of the preceding paragraph may be appropriated for the payment in kind only in case a taxpayer has paid more than 80 percent of the total amount of such property which he owned at the time of application for payment in kind, as are enumerated in No. 1 above.
第一項第四號に揭げる財產を物納に充てることができる場合は、同項第二號及び第三號に揭げる財產で納稅義務者が物納申請の際現に有するものの價額の合計額の百分の八十以上を物納に充てる場合に限る。但し、同項第二號及び第三號に揭げる財產で納稅義務者が物納申請の際現に有するもののうち、適當な價額のものがないときは、この限りでない。
Property as enumerated in No. 4 of the preceding paragraph may be appropriated for the payment in kind only in case a taxpayer has paid more than 80 percent of the total amount of such property, which he owned at the time of application for payment in kind, as are enumerated in No. 2 and 3, provided, this shall not apply in the case where the property enumerated in No. 2 or 3 which a taxpayer owned at the time of application for payment in kind, does not have proper value.
第五十五條　法第五十六條第一項（同條第二項において準用する場合を含む。）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、左の各號に揭げる價額による。但し、調査時期後その財產の狀況に著しい變化を生じたときは、稅務署長は、收納の時の現況により、その價額を定めることができる。
Article 55.　Appraisals of properties to be collected in accordance with Art. 56, par. 1 of the Law (including the case as applied in par. 2 of the same Article) shall be made as follows; provided, if the condition of the properties concerned has been conspicuously changed other the date of investigation, the superintendent of a taxation office may determine the value of said properties according to actual conditions at the time of payment:
一　法第四十條第一項各號に揭げる財產稅を納付する場合（法第六十五條第一項の規定により加算する稅額又は法第六十六條第一項の規定により追徵する稅額を納付する場合を含む。）においては、法第三十七條乃至第三十九條の規定により納稅義務者が申吿書に記載した當該財產の價額、但し、稅務署長がその價額を不相當と認めるときは、その相當と認める價額
1.　In case of payment of capital levy as enumerated in items of Art. 40, par. 1 of the Law (including the case of payment of additional tax pursuant to Art. 65, par. 1 of the Law, or of the tax additionally collectable pursuant to Art. 66, par. 1 of the Law), the value of property concerned which was stated by a taxpayer in the return filed by virtue of Arts. 37-39 of the Law, provided, in case the value has been deemed to be unreasonable by the superintendent of a taxation office, the value which has been deemed reasonable by the superintendent.
二　法第五十條の規定による追徵稅額に相當する財產稅を納付する場合（法第六十五條第三項において準用する同條第一項の規定により加算する稅額又は法第六十六條第一項の規定により追徵する稅額を納付する場合を含む。）においては、課稅價格の更正又は決定の基礎となつた當該財產の價額
2.　In case of the payment of capital levy to be additionally collected by virtue of Art. 50 of the Law (including the case of payment of additional tax pursuant to Art. 65, par. 3 of the Law, or of the tax additionally collectable pursuant to Art. 66, par. 1 of the Law), the value of property concerned which was the basis for correction or determination of the taxable amount.
第五十六條　第五十四條第一項に揭げるものの外、調査時期における財產のうちに、金融緊急措置令により封鎖預金等となつた郵便貯金又は郵便年金で大藏大臣の定めるもの（以下準舊勘定預金等といふ。）に相當すると認められる財產（以下準舊勘定財產といふ。）があるときは、納稅義務者は、第一號に揭げる財產稅額から第二號に揭げる財產稅額を控除した稅額について、當該準舊勘定預金等を以てその物納に充てることができる。
Article 56.　In case a property which is deemed to correspond to such postal savings or postal annuity which belong to the restricted account by virtue of Emergency Financial Measures Ordinance and which is designated by Minister of Finance (such savings shall hereinafter be called the quasi-old-account, and such property shall hereinafter be called the quasi-old-account property), was included in the property on the date of investigation, the taxpayer may pay the amount of tax equivalent to the amount of capital levy as shown in item 1 hereunder less the amount of capital levy as shown in item 2, in the form of the quasi-old-restricted account.
一　納稅義務者の納付すべき財產稅額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額を含む。）と、課稅價格から舊勘定財產及び準舊勘定財產の價額を控除した金額により計算した財產稅の額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額で當該財產稅の額に係るものを含む。）との差額に相當する稅額
1.　The difference between the amount of capital levy which the taxpayer is to pay (including the amount of the tax to be added by virtue of Art. 65 of the Law and the amount to be additionally collected by virtue of Art. 66 of the Law.) and the amount capital levy computed by eliminating the value of the old account property and the quasi-old-account property from the total taxable amount (including the amount of tax to be added by virtue of Art. 65 of the Law and the amount to be additionally collected by virtue of Art. 66 of the Law in respect to the asid capital levy).
二　納稅義務者が法第五十五條第一項の規定により、舊勘定預金等による財產稅の納付を申請することができる稅額
2.　The amount of the tax which may be applied by a tax-payer for the payment of capital levy in old-account deposits by virtue of Art. 55, par. 1 of the Law.
納稅義務者は、前項の規定により、準舊勘定預金等による財產稅納付のため必要があるときは、その限度において準舊勘定預金等に關する郵便年金契約を變更することができる。この場合においては、納稅義務者は、遞信大臣の定めるところにより計算した金額に相當する金額の債權を國に對して取得する。
A taxpayer may change the postal annuity contract concerning the quasi-old-account deposit, to such extent as necessary for the payment of capital levy pursuant to the preceding paragraph; in this case, the taxpayer gains the credit against the Government equivalent to the amount computed according to the way prescribed by Minister of Communications.
第四十六條の規定は、準舊勘定財產について、第四十七條第二項の規定は、準舊勘定預金等について、これを準用する。
The provisions of Art. 46 shall apply in respect of quasi old-account property, and the provisions of Art. 47, par. 2 shall apply in respect of quasi-old-account deposit.
第五十三條の規定は、準舊勘定預金等により財產稅を納付する場合について、これを準用する。この場合において、同條中「預金、貯金又は恩給金庫に對する寄託金」とあるのは「郵便貯金」、「定期積金契約、合同運用信託契約、生命保險契約又は無盡契約」とあるのは「郵便年金契約」、「その契約を解除し又は變更して」とあるのは「その契約を變更して」、「契約の相手方たる金融機關」とあるのは「郵便官署」と讀み替へるものとする。
The provisions of Art. 53 shall apply in respect of the case where capital levy is to be paid in the form of quasi-old-account deposit; in this case, in the same Article, "deposits, savings, or trust-money in the Pension Depository" shall read "postal savings," "fixed instalment savings contract, joint operation trust contract, life insurance contract, or mujin contract" shall read "postal annuity contract," "conceting or altering such contract" shall read "alter such contract" and "banking institution whih is other party of the contract" shall read "postal office."
第五十七條　納稅義務者は、財產稅の物納を申請しようとするときは、法第四十條第一項各號に揭げる納付の期限の一箇月前又は法第五十條に規定する納期限前に、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 57.　A person who likes to apply for the payment in kind shall submit to the superintendent of the taxation office which administers the place of payment the application stating therein matters as may be prescribed by Minister of Finance, within one month before the time-limit as enumerated in each number of Art. 40, par. 1 of the Law, or before the time-limit as prescribed in Art. 50 of the Law.
第五十八條　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 58.　In case the superintendent of a taxation office deems the property offered as the payment to be difficult to handle or dispose, he may order to change it or he need not permit the payment in kind.
第五十九條　納稅義務者は、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 59.　In case the taxpayer has been ordered to change the property offered as the payment by virtue of the preceding Article, and therefore wants to offer another property he shall submit to the superintendent of the taxation office an application stating therein matters as may be prescribed by Minister of Finance, within 20 days after the notification of the 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.
第六十條　第五十四條第一項に揭げる財產による物納の許可を受けた稅額に相當する財產稅は、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 60.　The payment in such properties as are enumerated in Art. 54, par. 1 shall be deemed as the payment of capital levy only when the transference of the property, registration of the transference of the ownership of the property or other conditions legally authorized as invulnerable against third parties is completed.
第六十一條　納稅義務者は、財產稅の延納を申請しようとするときは、法第四十條第一項各號に揭げる納付の期限の一箇月前又は法第五十條に規定する納期限前に、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。但し、延納稅額が五萬圓を超え十萬圓以下であるときは、納稅地の所轄稅務署長を經由し所轄財務局長に、延納稅額が十萬圓を超えるときは納稅地の所轄稅務署長を經由し大藏大臣に、これを提出しなければならない。
Article 61.　A person who wants to apply for the payment in delay shall, within one month before the time-limit as referred to in each item of Art. 40, par. 1 of the Law or by the time-limit as prescribed under Art. 50 of the Law, submit with the superintendent of the taxation office which administers the place of payment an application stating therein matters as may be prescribed by the Minister of Finance; provided, however, in case the delayed amount exceeds 50,000 yen but does not exceed 100,000 yen, it shall be submitted with the Director of the Local Finance Bureau concerned through the superintendent of the taxation office which administers the place of payment, and in case the amount exceeds 100,000 yen it shall be submitted to Minister of Finance through the superintendent of a taxation office which administers the place of payment.
納稅義務者が第五十七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五十八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ときは、當該財產稅については、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. 57 has have his application rejected or been ordered to change the property appropriated for the payment in kind by virtue of Art. 58, 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.
第六十二條　法第五十七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 62.　Kind of properties to be presented as mortgages in accordance with Art. 57, par. 1 of the Law shall be as follows:
一　國債及び地方債竝びに稅務署長において確實と認める社債及びその他の有價證券
1.　National bonds, local public bonds and corporate debentures 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、鑛業財團及び漁業財團
6.　Factory-foundations, mine-foundations and fishery-foundations;
第六十三條　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については、その登錄を受け、登錄濟通知書又は登錄濟證を提出し、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、その供託受領證を提出しなければならない。
Article 63.　A person who is going to offer the property mentioned under item 1 of the preceding paragraph shall deposit the same with the Deposit Office and deliver the deposit-receipt to the superintendent of a taxation office; provided that 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 puttig 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、低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 items 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.
第六十四條　稅務署長は、擔保物の價額が減少したと認めるときは、增擔保を提供させることができる。
Article 64.　In case the superintendent of a taxation office deems the property mortgaged to have depreciated, he may order to have additional mortgages presented.
擔保として提供した第六十二條第一號の財產につき償還、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. 62, item 1 which was mortgaged is refunded or paid back, or houses, growing trees or vessels mortgaged is destructed or lost or insurance contracts thereon become distinct, the taxpayer shall present substituting mortgages.
第六十五條　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 65.　In case a taxpayer, failing to accord with the preceding Article, has neglected to present new mortgages, the superintendent of a taxation office may cancel the permission of delayed payment and collect the tax at one time, the same shall apply in respect to the case of deliquency in instalment payment.
第六十六條　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。以下本條中同じ。）に充てる。
Article 66.　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 for the payment of tax in arrears (including expedition charges, delayed interests and expenses for the public auction; the same goes in this Article).
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 properties of the taxpayer.
第六十七條　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 67.　In case the tax in delay has been paid out, the superintendent of a taxation office shall release the property from mortgage.
第六十八條　稅務署長は第五十一條（第七十一條において準用する場合を含む。）、第五十七條（第七十一條において準用する場合を含む。）又は第六十一條の規定による申請書の提出があつた場合において、必要があると認めるときは、納稅義務者の申請により、稅金の納付を猶豫することができる。
Article 68.　In case the application as prescribed in Art. 51 (including the same provisions as applied by virtue of Art. 71) or Art. 57 (including the same provisions as applied by virtue of Art. 71) has been filed, the superintendent of a taxation office may postpone the collection of the tax with the application of a taxpayer, if he deems necessary.
納稅義務者は、前項の規定により稅金の納付の猶豫を受けようとするときは、事由を具し、前項に揭げる申請書の提出と同時に、納稅地の所轄稅務署長に申請しなければならない。
A taxpayer who wants to be favoured postponement of the collection of the tax by virtue of the preceding paragraph, shall apply the matter stating the reason therefor, simultaneously with the application referred to in the preceding paragraph, to the superintendent of a taxation office which administers the place of payment.
稅務署長は、第一項の規定により稅金の納付の猶豫に關する處分をなしたときは、これを納稅義務者に通知する。
When the superintendent of a taxation office has postponed the collection of the tax by virtue of par. 1, he shall notify the same to the taxpayer.
第一項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、舊勘定預金等による納付、物納若しくは延納の申請が取り消されたとき又はこれらに關する處分の確定後において若しくは第五十九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。
If, in the case where collection of the tax has postponed pursuant to the preceding Article, the application for payment in old account deposit in kind or in delay is rejected, or if, after the disposition concerning the said application has been determined or after the application for the payment in kind has become void by virtue of Art. 59, par. 2, there remains tax yet to be paid, the superintendent of a taxation office shall appoint the payment date and collect the tax.
第六十九條　法第五十五條第一項又は第二項の規定の適用を受けて納付した財產稅につき舊勘定預金等により納付した部分に過誤納額があつた場合においては、當該部分の過誤納額については、その納付に充てられた舊勘定預金等を以て還付する。
Article 69.　In case an overpayment of the capital levy which has been paid by virtue of Art. 55, par. 1 or par. 2 of the Law is found in the part, which has been paid in old account deposit refundment concerning to the amount of the said overpayment shall be made in the old account deposit.
前項の場合において、納付に充てられた舊勘定預金等について、金融機關再建整備法によりその債權の一部が新勘定又は新金融機關に移されたときは、前項に規定する過誤納額のうち、その納付に充てられた舊勘定預金等の金額中舊勘定に殘つてゐる金額が占める割合に應じて按分した金額については、當該舊勘定預金等を以て還付する。
In the case of the preceding paragraph, if a part of old account-property which has been appropriated for the payment of the tax, is transferred to the new accounts or to a new banking institution by virtue of the Reconstruction and Reorganization of Banking Institutions Law, the refundment shall be made in the old account deposit to the extent proportionate of the percentage of old account deposit remaining after the disposal against the total amount of the old account property appropriated for the payment of the tax.
第一項の場合において、納付に充てられた舊勘定預金等について、金融機關再建整備法による舊勘定の最終處理の結果、その債權の全部又は一部が消滅したときは、第一項に規定する過誤納額のうち、その納付に充てられた舊勘定預金等の金額中消滅した債權の金額が占める割合に應じて按分した金額については、これを還付しない。
In the case of par. 1, of the old account deposit or a part thereof appropriated for the payment of the tax has proved void on the final disposal of the old account of a banking institution pursuant to the Reconstruction and Reorganization of Banking Institutions Law, the refundment shall not be made to the extent of the amount proportionate of the percentage of old account deposit remaining after the disposal against the total amount of the old account deposit appropriated for the payment of the tax.
第七十條　法第五十六條第一項の規定の適用を受けて財產稅を納付した場合においてその財產稅につき過誤納額があつたときは、その物納に充てた第五十四條第一項に揭げる財產は、納稅義務者の申請により、これを過誤納額（前條の規定の適用のあるものを除く。以下本條中同じ。）の還付に充てることができる。但し、當該財產が換價されてゐたとき、公用若しくは公共の用に供せられてゐるとき又は過誤納額が當該財產の收納價額の二分の一に滿たないときは、この限りでない。
Article 70.　In the case where the capital levy is paid in accordance with Art. 56, par. 1 of the Law, if there is any overpayment concerning the said tax, the property as enumerated in Art. 54, par. 1 which was appropriated for the payment in kind, may be, with the application of a taxpayer, appropriated for the refundment of overpayment (including the case as applied in the preceding Article, the same goes in this Article); provided that this shall not hold good in the case where the said property is sold, or is used for public or common services, or the amount of overpayment does not exceeding half of the appraised value of the said property.
前項の規定により過誤納額の還付に充てる場合における當該財產の價額は、その收納價額（政府がその財產につき有益費を出したときは、その費用の額に相當する金額を加算した金額以下本條中同じ。）による。
Appraisals of properties in the case of refundment of overpayment to be made in accordance with the preceding paragraph shall be made on the basis of the preceived value (in case the Government has paid improvement expenses, said value plus the amount equivalent to the expenses; the same goes in this Article).
第一項の場合において、過誤納額が當該財產の收納價額に滿たないときは、納稅義務者は、その收納價額と過誤納額との差額に相當する金額を支拂はなければならない。
If, in the case of par. 1, the amount of overpayment is less than the amount of the received value of the property concerned, the taxpayer shall pay the amount equivalent to the amount of difference between the two above.
前條第一項及び第三項の規定は、第五十六條第一項に規定する準舊勘定預金等により納付した財產稅につき、準舊勘定預金等を以て納付した部分に過誤納額があつた場合について、これを準用する。この場合において、前條第一項及び第三項中「法第五十五條第一項又は第二項」とあるのは「法第五十六條第一項」、「舊勘定預金等」とあるのは「準舊勘定預金等」、「金融機關再建整備法による舊勘定の最終處理の結果」とあるのは「大藏省預金部等損失特別處理法により」と讀み替へるものとする。
The provisions of pars. 1 and 3 of the preceding Article shall apply in respect to the case where an overpayment of the capital levy which has been paid in quasi-old-account deposit as prescribed in Art. 56, par. 1 is found; in this case, in pars. 1 and 3 of the preceding Article, "Art. 55, par. 1 or 2" shall read "Art. 56, par. 1," "old-account deposit " shall read "quasi-old-account deposit," and "on the final disposal of the old account of a banking institution made pursuant to the Reconstruction and Reorganization of Banking Institutions Law" shall read "the Disposal of Less of Deposit Bureau of the Ministry of Finance Law."
第七十一條　第四十八條、第五十條乃至第五十三條、第五十四條第二項及び第三項、第五十六條乃至第五十九條及び前條の規定は、財產稅につき、連帶納付の責に任ずる者について、これを準用する。この場合において、第四十八條及び第五十六條中「法第五十五條第一項」とあるのは「第四十九條」、第五十一條及び第五十七條中「法第四十條第一項各號に揭げる納付の期限の一箇月前又は法第五十條に規定する納期限前に」とあるのは「納稅義務者の納稅地の所轄稅務署長から財產稅を納付すべき旨の通知を受けた後二十日以內に」、「納稅地の所轄稅務署長」とあるのは「當該稅務署長」、第五十二條中「第一項」とあるのは「第二項」、前條中「法第五十六條第一項」とあるのは「法第五十六條第二項において準用する同條第一項」と讀み替へるものとする。
Article 71.　The provisions of Art. 48, Arts. 50-53, Art. 54, pars. 2 and 3, Arts. 56-59 and of the preceding Article shall apply to a person who is jointly liable to pay capital levy; in this case, in Art. 48, "Art. 55, par. 1 of the Law" shall read "Art. 49 of the Law." In Arts. 51 and 57, "within one month before the time-limit as referred to in each item of Art. 40, par. 1 of the Law or by the time-limit as prescribed under Art. 50 of the Law" shall read "within 20 days after the notification of payment of capital levy is received from the superintendent of a taxation office which administers the place of payment of the taxpayer," "the superintendent of a taxation office which administers the place of payment" shall read "the superintendent of a taxation office concerned," in Art. 52, "par. 1" shall read as "par. 2"; and in the preceding Article, "Art. 56, par. 1 of the Law" shall read "Art. 56, par. 1 of the Law as applied in par. 2 of the same Article."
第七章　雜則
Chapter VII. Miscellaneous Provisions
第七十二條　納稅義務者が、震災、風水害、落雷、火災、火山爆發その他の天災に因り著しく資力を喪失して、納稅困難と認められるときは、稅務署長は、納稅義務者の申請により、財產稅を輕減し又は免除することができる。
Article 72.　In case a taxpayer is acknowledged by the superintendent of a taxation office to be scarcely able to pay the tax because of earthquake, flood, lightning, fire, thunderstorm, windstorm, volcanic eruption or any other act of God, the superintendent of a taxation office may, with the application of the taxpayer, abate or exempt his capital levy tax.
納稅義務者は、前項の規定により財產稅の輕減又は免除を受けようとするときは、事由を具し、納稅地の所轄稅務署長に申請しなければならない。
A taxpayer who likes to be favoured abatement or exemption of capital levy tax by virtue of par. 1, shall apply the matter stating the reason therefor to the superintendent of a taxation office which administers the place of payment.
稅務署長は、第一項の規定により財產稅の輕減又は免除に關する處分をなしたときは、これを納稅義務者に通知する。
When the superintendent of a taxation office has abated or exempted the capital levy by virtue of par. 1, he shall notify the same to the taxpayer.
第七十三條　法第五十五條の規定により舊勘定預金等による納付を申請することができる稅額があつた場合において、舊勘定預金等により納付する財產稅の納付前に、舊勘定財產に相當する舊勘定預金等について、金融機關再建整備法による舊勘定の最終處理の結果、その債權の全部又は一部が消滅したときは、稅務署長は、當該舊勘定預金等による納付を申請することができる稅額のうち、當該舊勘定預金等の金額（當該舊勘定財產の價額に相當する金額をいふ。）中消滅した債權の金額が占める割合に應じて按分した金額に相當する財產稅を免除する。
Article 73.　In the case where the application for the payment in the old account deposit may be made by virtue of Art. 55 of the Law, if, before the payment of the capital levy in the old account deposit is made, the old account deposit or a part thereof has become void on the final disposal of the old account of a banking institution made pursuant to the Reconstruction and Reorganization of Banking Institutions Law, the superintendent of a taxation office may exempt the capital levy tax to the extent of the amount proportionate of the percentage of the amount of credit extinguished in the old account deposit against the amount of the tax in respect of which the application for the payment in old account deposit concerned may be made.
前項の規定により財產稅の免除を受けようとする者は、大藏大臣の定めるところにより、その旨を、納稅地の所轄稅務署長に申請しなければならない。
A person who wants to be favoured abatement or exemption of capital levy tax by virtue of the preceding paragraph, shall apply the matter for the superintendent of a taxation office which administers the place of payment, as prescribed by the Minister of Finance.
稅務署長は、第一項の規定による財產稅の免除に關する處分をなしたときは、これを申請者に通知する。
When the superintendent of a taxation office has abated or exempted the capital levy by virtue of par. 1, he shall notify the same to the taxpayer.
前三項の規定は、準舊勘定預金等による納付を申請することができる稅額があつた場合について、これを準用する。
The provisions of the preceding three paragraphs shall apply in respect to the case where there is any amount of the tax which may be applied for the payment in quasi-old-account deposit.
第七十四條　納稅義務者の提出した申吿書（申吿修正書を含む。）又は課稅價格の更正、決定若しくは修正に關する書類を閱覽しようとする者は、大藏大臣の定めるところにより、手數料を納付して當該納稅義務者の納稅地の所轄稅務署長に、その閱覽を請求することができる。
Article 74.　A person who wants to inspect returns (including revised returns) filed by taxpayers or documents regarding correction, determination or revision of taxable amounts, may request the Government to inspect them, after paying a charge as prescribed by the Minister of Finance.
第七十五條　法第六十四條第一項の規定による報吿をしようとする者は、左の事項を明かにして、大藏大臣又は財務局長にその報吿をなさなければならない。
Article 75.　A person who wants to give an information in accordance with Art. 64 of the Law, shall inform the matters as are enumerated hereunder to Minister of Finance or to the Director of the Local Finance Bureau.
一　報吿者の住所又は居所及び氏名
1.　Name and address of a informer.
二　納稅義務があると認められる者が、申吿書を提出しなかつた事實又は納稅義務者の課稅價格に脫漏があると認められる事實の詳細
2.　Details of the fact that a person deemed liable to pay the tax had failed to file his return or of the suspect of an omission in the taxable amount of a taxpayer.
三　前號の納稅義務があると認められる者又は納稅義務者の住所又は居所及び氏名
3.　Name and address of a person deemed liable to pay the tax or of a taxpayer referred to in the preceding number.
第七十六條　法第六十四條第一項の規定による報吿をなした者に交付する報償金の金額は、その報吿に因り稅務署長が課稅價格の決定又は更正により徵收することができた稅額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額を除く。）の百分の二十五以下に相當する金額で、その報吿が課稅價格の決定又は更正に寄與した程度等に應じ、財務局長の適當と認める金額による。
Article 76.　The amount of a reward to be given to a informer by virtue of Art. 64, par. 1 of the Law shall be an amount not exceeding 25% of the tax recovered by the correction of determination (including an amount of the tax to be added to the capital levy tax by virtue of Art. 65 of the Law or of the tax to be additionally collected by virtue of Art. 66 of the Law) and which is acknowledged by the Director of Local Finance Bureau to be proper according to the importance of the contribution of the information to dertermination or correction of the taxable amount.
法第六十四條第一項の規定による報償金は、納稅義務者の納稅地の所轄財務局長が、これを交付する。
The reward as referred to in Art. 64, par. 1 of the Law shall be given by the Director of Local Financial Bureau which administers the place of payment of the taxpayer.
第七十七條　法第六十五條第一項の規定により法第四十條第一項第二號若しくは第五號に揭げる財產稅に加算する稅額又は法第六十五條第三項において準用する同條第一項の規定により法第五十條の規定による追徵稅額に相當する財產稅に加算する稅額は、當該稅額に、左の各號に揭げる日數に應じ、年百分の十の割合を乘じて算出した金額による。
Article 77.　The amount of tax to be added to the amount of the capital levy tax as enumerated in Art. 40, par. 1, item 2 or 5 of the Law by virtue of Art. 65, par. 1 of the Law, or the amount of tax to be added to the amount of by virtue of Art. 50 of the Law the tax of additional payment shall be computed, according to the number of days as enumerated in the following items, by multiplying the amount of said tax at the rate of 10% per annum.
一　法第四十條第一項第二號に揭げる財產稅については、左に揭げる日から、同號に揭げる納付の期限までの日數
1.　As to the capital levy tax as enumerated in Art. 40, par. 1, item 2 of the Law,
イ　法第三十七條の申吿期限內に申吿書を提出すべきであつた場合においては、法第四十條第一項第一號に揭げる納付の期限の翌日
(a)　In case the return was to be filed by the timelimit as prescribed in Art. 37 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 1 of the Law.
ロ　法第三十八條の申吿期限內に申吿書を提出すべきであつた場合においては、法第四十條第一項第三號に揭げる納付の期限の翌日
(b)　In case the return was to be filed by the time-limit as prescribed in Art. 38 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 3 of the Law.
二　法第四十條第一項第五號に揭げる財產稅又は法第五十條の規定による追徵稅額に相當する財產稅については、左に揭げる日から、法第四十條第一項第五號に揭げる納付の期限までの日數又は法第五十條に規定する納期限までの日數
2.　As to the capital levy tax as enumerated in Art. 40, par. 1, item 5 of the Law, or as to the capital levy tax equivalent to the amount of the tax of additional payment referred to in Art. 50 of the Law, the number of days from the day mentioned below to the payment date prescribed in Art. 40, par. 1, item 5 of the Law or to the payment date prescribed in Art. 50 of the Law.
イ　法第三十七條の申吿期限內に申吿書を提出した場合又は提出すべきであつた場合においては、法第四十條第一項第一號に揭げる納付の期限の翌日
(a)　In case the return was or was to be filed by the time-limit as prescribed in Art. 37 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 1 of the Law.
ロ　法第三十八條の申吿期限內に申吿書を提出した場合又は提出すべきであつた場合においては、法第四十條第一項第三號に揭げる納付の期限の翌日
(b)　In case the return was or was to be filed by the time-limit as prescribed in Art. 38 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 3 of the Law,
ハ　法第三十九條第一項（同條第四項において準用する場合を含む。）の規定による修正期限內に申吿書若しくは課稅價格を修正した場合又は修正すべきであつた場合においては、法第四十條第一項第四號に揭げる納付の期限の翌日
(c)　In case the return was or was to be revised by the time-limit as prescribed in Art. 39, par. 1 of the Law, (including the case as applied by virtue of item 4 of the same Article) from the day following the payment date prescribed in Art. 40, par. 1, item 4 of the Law.
法第六十五條第三項において準用する同條第一項の規定により、法第五十七條第一項の規定による延納稅額に相當する財產稅に加算する稅額は、延納稅額の未納額（滯納に係る額を除く。）に、左の各號に揭げる日數に應じ、年百分の十の割合を乘じて算出した金額による。
The amount of tax to be collected additionally to the amount of the tax of delayed payment as prescribed in Art. 57, par. 1 of the Law, by virtue of Art. 65, par. 1 of the Law as applied in par. 3 of the same Article shall be computed, according to the term as enumerated in the following items, by multiplying the unpaid amount of said tax (excluding the amount in deliquency) at the rate of 10% per annum.
一　第一囘に納付すべき延納稅額に相當する財產稅については、左に揭げる日から、當該延納稅額の納期限までの日數
1.　As to the amount of tax to be paid in the first instalment, the number of days from the day mentioned below to the payment date of the delayed amount of the capital levy.
イ　法第三十七條の申吿期限內に提出された申吿書に記載された課稅價格に對する財產稅を延納する場合においては、法第四十條第一項第一號に揭げる納付の期限の翌日
(a)　In respect of the delayed amount of the capital levy impossible upon the taxable amount stated in the return which was filed by the timelimit as prescribed in Art. 37 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 1 of the Law,
ロ　法第三十八條の申吿期限內に提出された申吿書に記載された課稅價格に對する財產稅を延納する場合においては、法第四十條第一項第三號に揭げる納付の期限の翌日
(b)　In respect of the delayed amount of the capital levy imposable upon the taxable amount stated in the return which was filed by the timelimit as prescribed in Art. 38 of the Law, from the day following the payment date prescribed in Art. 40, par. 1, item 3 of the Law,
ハ　法第三十九條第一項の規定による申吿書の修正又は同條第四項の規定による課稅價格の修正に因り增加する稅額に相當する財產稅を延納する場合においては、法第四十條第一項第四號に揭げる納付の期限の翌日
(c)　In respect of the amount of delayed payment of the capital levy equivalent to the amount of tax accrued due to the revision of return pursuant to Art. 39, par. 1, of the Law, or due to the revision of the taxable amount pursuant to Art. 39, par. 4, from the day following the payment date prescribed in Art. 40, par. 1, item 4 of the Law,
ニ　法第四十條第一項第二號又は同項第五號に揭げる財產稅（前項の規定により加算する財產稅を含む。）を延納する場合においては、同條第一項第二號又は第五號に揭げる納付の期限の翌日
(d)　In respect of the amount of delayed payment of capital levy (including the capital levy as added by virtue of the preceding paragraph) as prescribed in Art. 40, par. 1, item 2 or 5 of the Law, from the day following the payment date prescribed in par. 1, item 2 or 5 of the same Article,
ホ　法第五十條の規定による追徵稅額に相當する財產稅（前項の規定により加算する財產稅を含む。）を延納する場合においては、同條の納期限の翌日
(e)　In respect of the amount of delayed payment of capital levy including the capital levy as added by virtue of the preceding paragraph) equivalent to the amount to be additionally collected by virtue of Art. 50 of the Law, from the payment date prescribed in the same Article.
二　第二囘以後に納付すべき延納稅額に相當する財產稅については前囘の延納稅額の納期限の翌日から、その囘の延納稅額の納期限までの日數
2.　As to the amount of tax to be paid in or after the second instalment, the number of days from the day following the payment date of the preceding instalment, to the payment date of the present instalment.
稅務署長は、已むを得ない事由があると認めるときは、大藏大臣の定めるところにより、第一項の加算稅額を免除することができる。
The superintendent of a taxation office may, in unavoidable cases, exempt the additional amount of the tax referred to in par. 1.
第七十八條　法第四十條第一項第二號若しくは第五號に揭げる財產稅の納付があつた場合又は法第五十條の規定による追徵稅額に相當する財產稅を徵收することとなつた場合において、法第六十六條第一項の規定による追徵する稅額は、左に揭げる日から、當該財產稅に關する申吿書（申吿修正書及び課稅價格修正書を含む。）を提出した日又は課稅價格の更正若しくは決定の通知をなした日までの期間に應じ、一箇月を經過するごとに、當該稅額に百分の五を乘じて算出した金額による。
Article 78.　In case the capital levy referred to under Art. 40, par. 1, item 2 or 5 has been paid or the additional tax of Art. 50 of the Law is to be collected, the amount of the tax to be additionally collected by virtue of Art. 66, par. 1 of the Law, shall be computed, according to the term of time from the day as enumerated hereunder to the day on which the return (including the prevised return and revised taxable amount) concerning the said capital levy is filed or the notification of correction or determination of the taxable amount is made, by multiplying the tax concerned at the rate of 5% for each month elapsed.
一　法第三十七條の申吿期限內に申吿書を提出すべき場合においては、當該申吿期限の翌日
1.　In case the return is to be filed by the time limit as prescribed in Art. 37 of the Law, the day following the filing date of the return concerned.
二　法第三十八條の申吿期限內に申吿書を提出すべき場合においては、當該申吿期限の翌日
2.　In case the return is to be biled by the time limit as prescribed in Art. 38 of the Law, the day following the filing date of the return.
三　法第三十九條第一項（同條第四項において準用する場合を含む。）の規定による修正期限內に申吿書又は課稅價格を修正すべき場合においては、當該修正期限の翌日
3.　In case the return is to be revised by the timelimit as prescribed in Art. 39, par. 1 of the Law, the day following the date by which the return is to be revised.
第七十九條　法第二十一條第二項中政府とあるのは、申吿地の所轄稅務署長とし、法第四十條第二項、第四十六條乃至第五十條、第五十一條第三項、第六十條第二項、第六十五條第三項、第六十六條、第六十七條、第七十二條乃至第七十四條及び第七十六條第四項中政府とあるのは、納稅地の所轄稅務署長とし、法第六十八條及び第六十九條中政府とあるのは、調書又は明細書若しくは書類の提出義務者の住所地の所轄稅務署長とし、法第五十二條第一項中政府とあるのは、納稅地の所轄財務局長とし、法第六十二條中政府とあるのは、大藏大臣とする。
Article 79.　In Art. 21, par. 2 of the Law" the Government" shall mean "the superintendent of a office which administers the place of payment." "In Art. 40, par. 2, Arts. 46-50, Art. 51, par. 3, Art. 60, par. 2, Art. 65, par. 3, Art. 66, Art. 67, Arts. 72-74 and Art. 76, par. 4 of the Law, "the Government" shall mean "the superintendent of a taxation office which administers the place of payment," in Art. 68 and Art. 69 of the Law "the Government" shall mean "the superintendent of a taxation office which administers the residence of a person liable to present the papers (in case the person owns two or more offices or business places, of each of them)," in Art. 52, par. 1 and 2 of the Law, "the Government" shall mean "the Director of the Local Financial Bureau," and in Art. 62 of the Law," the Government" shall mean "the Minister of Finance."
法第五十一條第一項（同條第二項において準用する場合を含む。）の規定により、審査の請求をなすべき相手方は、納稅地の所轄財務局長とする。
In Art. 51, par. 1 of the Law (including the case as applied by virtue of par. 2 of the same Article), the Director of the Local Financial Bureau which administers the place of payment shall be the person to whom the re-investigation is to be requested.
第八十條　この勅令に定めるものの外、法施行に關し必要な事項は、大藏大臣がこれを定める。
Article 80.　Necessary matters regarding the enforcement of the Law excepting as provided in the present Ordinance shall be determined by the Minister of Finance.
附　則
Supplementary Provisions:
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.
法附則第三項の規定により山林の所得から控除すべき金額は、納稅義務者の調査時期における財產の價額のうち、その讓渡し又は物納に充てた立木の價額が占める割合を財產稅額（法第六十五條の規定により加算する稅額及び法第六十六條第一項の規定により追徵する稅額を除く。）に乘じて算出した金額による。但し、その控除金額は、山林の所得のうち、當該立木の讓渡又は物納により生じたものを超えることができない。
The amount to be deducted from the income from forests by virtue of par. 3 of the supplementary provisions of the Law, shall be computed, by muliptlying a ratio of the value of the living trees of a taxpayer which have been transferred or appropriated as the instrument of capital levy payment, against the total amount of his property on the date of investigation to the amount of the capital levy (excluding the amount to be added by virtue of Art. 65 of the Law, and the amount to be additionally collected by virtue of Art. 66 of the Law), provided, however, the amount deductible shall not exceed the amount arising out of the transference or payment in kind in the income from forest.
法附則第三項の規定の適用を受けようとする者は、所得稅法第三十四條の申吿と同時に、控除を受くべき財產稅額その他必要な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。
A person who wants to undergo the application of par. 3 of supplementary provisions of the Law, shall, simultaneously with the filing of return pursuant to Art. 34 of the Income Tax Law, submit with the superintendent of a taxation office an application stating there in the amount of the tax to be deducted and other necessary matters.
稅務署長は、特別の事情があると認めるときは、前項の申請がなかつた場合においても、法附則第三項の規定を適用することができる。
When special circumstances are deemed to exist, the superintendent of the taxation office may apply the provision of par. 3 of the supplementary provisions of the Law, even in case the application mentioned in the preceding paragraph fails to be submitted.
法第四條第四項の相續人又は相續財團の納付する財產稅額（法第六十五條の規定により加算する稅額又は法第六十六條第一項の規定により追徵する稅額を除く。）は、法附則第五項の規定により、相續稅法第三條又は第三條ノ二に揭げる公課とみなす。
The amount of the capital levy (excluding the amount to be added by virtue of Art. 65 of the Law or the amount to be additionally collected by virtue of Art. 66, par. 1 of the Law), which is paid by a inheritor or bequest trust pursuant to Art. 4, par. 4 of the Law, shall by virtue of par. 5 of the additional provisions of the Law, be deemed a public expenses as referred to under Art. 3 or Art. 3-(2) of the Inheritance Tax Law.
前項の規定の適用を受けようとする者は、法第三十七條の申吿期限後又は法第三十八條の申吿期限後一箇月以內に、當該財產稅額その他必要な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。
A person who wants to undergo the application of the preceding paragraph, shall, within one month after the payment date prescribed in Art. 37 or 38 of the Law, submit to the superintendent of the taxation office which administers the place of payment an application stating therein the amount of the tax to be deducted and other necessary matters.
附則第四條の規定は、前項の場合について、これを準用する。
The provision of par. 4 of the supplementary provisions shall apply in respect to the case referred to in the preceding paragraph.
所得稅法施行規則の一部を次のやうに改正する。
The Income Tax Law Enforcement Regulations shall be partly revised as follows:
第十二條ノ三中「同日ニ於ケル價額」の下に「（土地、家屋、借地法ニ依ル借地權、借地法ニ依ル借地權タルモノ以外ノ地上權及永小作權ノ價額ニ付テハ財產稅法第三章ノ規定及之ニ基キ發スル命令ニ依リ算定シタル價額）」を加へる。
In Art. 12-(3), "(as to the values of lands, houses, lease as prescribed under the Leased Land Law, superficies (excluding lease as prescribed under the Leased Land Law) and perpetual leases, the values as computed pursuant to Chapter III of the Capital Levy Law and Ordinances issued on the basis of said Chapter)" shall be added next to "the values at the said date."