<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="631" PromulgateDay="29" PromulgateMonth="12" Year="21">
  <PromulgateBody>
    <PromulgateStatement>I hereby give My Sanction to the partial amendments of the Imperial Ordinance concerning the Enforcement of the State Property Law, and cause the same to be promulgated.</PromulgateStatement>
    <ImperialSignature>Signed: HIROHITO, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This twenty-eighth day of the twelfth month of the twenty-first year of Showa (December 28, 1946)</ApprovalDate>
    <Signature>
      <MinisterialTitle>Countersigned: Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>ISHIBASHI Tanzan</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Imperial Ordinance No. 631</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The following amendments shall be made to part of Ordinance concerning the Enforcement of the State Property Law:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Article 32, "Inheritance Tax" shall read "Tax." The following Article shall be added after Article 47:</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="48">
              <ArticleTitle>Article 48.</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>Despite the provision of paragraph 1, Article 36, the respective Ministers may prepare and submit the reports on increase and decrease in State Property in fiscal year of 1944 and 1945, to the Minister of Finance by the 31st of December, 1946, instead of preparing the reports in fiscal year of 1944, to be submitted to the Minister of Finance as prescribed in paragraph 1, Article 36.</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Ordinance shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>