Article 1.　The sum total of the basic amount, as computed pursuant to the Income Tax Law, of the income from real estates and classes A and B incomes from businesses, which accrued in 1946, as referred to in Art. 1, No. 1 and Art. 3, No. 1 of the Increased Income Tax Law (hereinafter to be called the Law) shall be the sum total of the amounts enumerated in the following three items:

Article 2.　In the case where an inheritance has occurred, after the determination of the taxable income for 1946 as referred to in the Income Tax Law was settled, if there are, in respect of the property of the predecessor, any income from real estates to be deemed, by virtue of Art. 12, par. 3 of the Income Tax Law, to be the income of the heir, or incomes arising out of such assets or businesses as are to be deemed to have been continuously held by the heir, for purposes of the computation of incomes, by virtue of said paragraph, the sum total of the basic amount of said income as determined for the predecessor in said year shall be added to the sum total of the basic amount of the heir for the same year, as prescribed in Art 3, No. 1 of the Law.

Article 3.　A person who is liable to pay the increased income tax shall file, on or before January 31, 1947, with the superintendent of a taxation office which administers the place of payment, the return as made respectively in respect of class A income, class B income and class C income, stating therein the amount of income computed by virtue of Art. 3 of the Law, the location of assets or businesses and the data necessary for the computation of the amount of income.

Article 4.　A person who desires to be given exemption of the increased income tax by virtue of Art. 5 of the Income Tax Law as applied by virtue of Art. 10 of the Law, or a person who desires to undergo the applications of Art. 3 of the Special Tax Measures Law or par. 3 or 4 of the Supplementary Provisions of the Capital Levy Law, as applied by vitrue of Art. 10 of the Law, shall, simultaneously with the filing of the return referred to in the preceding paragraph, apply to the superintendent of a taxation office which administers the place of payment.

Article 5.　The consultation with the Increased Income Tax Investigation Committee or the determination of class A, B, or C income to be made pursuant to Art. 7, pars. 1-3 of the Law, Art. 36, par. 4 of the Income Tax Law as applied by virtue of Art. 10 of the Law, or Art. 11, par. 3 of the Law shall be made by the superintendent of a taxation office which administers the place of payment.

Article 6.　When the superintendent of a taxation office has determined class A, B, or C income, pursuant to Art. 7, pars. 1-3 of the Law, Art. 36, par. 4 of the Income Tax Law as applied by virtue of Art. 10 of the Law, or Art. 11, par. 3 of the Law, he shall notify the same to the taxpayer.

Article 7.　Even in case changes in a co-living family took place after the determination of class A or B income, this will not change the effects caused by the applications of Art. 4, par. 3 and Art. 5, par. 2 of the Law.

Article 8.　When the superintendent of a taxation office deems it difficult for taxpayers to pay the increased income tax on or before March 31, 1947, because of unfavourable conditions of communications, transportations, etc., he may extend the time-limit for a period not exceeding one month.

Article 9.　A person who desires to apply for the deferred payment shall, before the time-limit as prescribed in Art. 9, par. 1 of the Law or in the preceding Article, or before the time-limit as prescribed in Art. 9, par. 2 of the Law, submit to the superintendent of a taxation office which administers the place of payment the application stating therein the reason for the application for the deferred payment, the amount of the tax to be deferred, time-limit for the deferred payment and other necessary matters.

Article 10.　The amount of tax to be added, pursuant to Art. 9, par. 4 of the Law, to the amount of the tax in deferment shall be computed, according to the number of days elapsed since the following date of the time-limit as prescribed in par. 1 of the same Article or in Art. 8, par. 1, or the collection date in case the tax is to be collected pursuant to Art. 9, par. 2 of the Law, up to the date of time-limit for deferred payment, by multiplying the amount of tax in deferment at the rate of 10% per annum.

Article 11.　In case the superintendent of a taxation office or his deputy inspects books or papers or other documents by virtue of Art. 81 of the Income Tax Law as applied in Art. 10 of the Law, he shall take the inspector's certificate with him.

Article 12.　The provisions of Art. 2, Arts. 3, 10, 11, 12-(3), 12-(4), Art. 34, par. 2, Art. 43, par. 2, Art. 45, Arts. 82-85, Art. 99, Art. 100, and Arts. 102-104-(2), of the Income Tax Law Enforcement Regulations, par. 2 of the Supplementary Provisions of Capital Levy Law Enforcement Regulations and associate Ordinances of Art. 3 of the Special Tax Measures Law, shall apply in respect of the imposition of the Increased Income Tax.