(地方税法の一部を改正する法律)
法令番号: 法律第32号
公布年月日: 昭和22年3月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

新憲法の精神に基づく地方自治強化と地方財政の現況への対応のため、地方税制の根本改正を行う。改正の目標は、地方所要財源の充足、自主的地方財政の確立、税種間負担均衡の是正、地方財政調整の適正化の4点である。主な改正内容として、還付税制度を廃止し地租・家屋税・営業税を都道府県の独立税とすること、法定独立税目の拡張、住民税の倍額への引き上げを実施する。また地方分与税法についても、分与税制度の見直し、繰入率・分与率の改定、道府県分と市町村分の割振り変更などを行う。

参照した発言:
第92回帝国議会 衆議院 本会議 第20号

審議経過

第92回帝国議会

衆議院
本会議 - 第20号
(昭和22年3月18日)
所得税法を改正する法律案外六件委員会 - 第1号
(昭和22年3月19日)
所得税法を改正する法律案外六件委員会 - 第2号
(昭和22年3月20日)
所得税法を改正する法律案外六件委員会 - 第3号
(昭和22年3月22日)
所得税法を改正する法律案外六件委員会 - 第4号
(昭和22年3月24日)
本会議 - 第29号
(昭和22年3月28日)
貴族院
本会議 - 第27号
(昭和22年3月29日)
所得税法を改正する法律案特別委員会 - 第1号
(昭和22年3月29日)
所得税法を改正する法律案特別委員会 - 第2号
(昭和22年3月30日)
本会議 - 第28号
(昭和22年3月30日)
朕は、帝國議会の協賛を経た地方税法の一部を改正する法律を裁可し、ここにこれを公布せしめる。
I hereby give My sanction to the Law concerning the partial amendment to Local Tax Law for which the coucurrence of the Imperial Diet has been obtained, and cause the same to be promulgated.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十二年三月三十一日
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
內閣総理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
內務大臣　植原悦二郎
Minister for Home Affairs　UEHARA Etsujiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
法律第三十二号
Law No.32
地方税法の一部を次のように改正する。
The following amendments shall be made to a part of the Local Tax Law:
地方税法目次中「
第一節
府縣税
第一款
附加税
第二款
獨立税
」を「第一節　府縣税」に改める。
In Table of contents,"
Section 1 Prefectural Tax
Division 1 Surtax and
Division 2 Independent Tax
"shall read" Section 1 Prefectural Tax."
第一條第三項中「、府縣參事會」及び「、北海道參事會」を削り、「北海道廳長官」を「北海道知事」に改め、同條第四項中「東京都」の下に「及特別市」を加え、同條第五項中「、府縣參事會」を削り、「東京都、東京都税、東京都民税、東京都長官、東京都吏員、東京都參事會又ハ東京都條例」を「東京都若ハ特別市、東京都税若ハ特別市税、東京都民税若ハ特別市民税、東京都知事若ハ特別市長、東京都吏員若ハ特別市吏員又ハ東京都條例若ハ特別市條例」に改め、同條第六項中「又ハ北海道」及び「又ハ北海道廳長官」を削り、「東京都長官」を「東京都知事」に改める。
In Art.1, par.3, "the prefectural council" and "the Hokkaido council" shall be deleted, "governor-general of Hokkaido Regional government" shall read "governor of Hokkaido region" ;in paragraph 4, "and Special City" shall be added next to "Tokyo Metropolis" ;in paragraph 5, "the prefectural council" shall be deleted, and "Tokyo Metropolis, Tokyo Metropolitan tax, Tokyo Metropolis inhabitant tax, the Covernor-general of Tokyo Metropolis, an officer of Tokyo Metropolis, the council of aldermen of Tokyo Metropolis or a bylaw of Tokyo Metropolis" shall read "Tokyo Metropolis or special city, Tokyo Metropolis tax or Special City tax, Tokyo Metropolis inhabitant tax or Special City inhabitant tax, the Governor of Tokyo Metropolis or the Mayo of Special City, an officer of Tokyo Metropolis or an officer of Special City, or a bylaw of Tokyo Metropolis or bylaw of Special City," and in paragraph 6, "or Hokkaido" and "or the Governor-general of Hokkaido" shall be deleted, and the Governor-general of Tokyo Metropolis "shall read" the Governor of Tokyo Metropolis."
第二條中「國税附加税」を削る。
In Article 2, "surtax on national tax" shall be deleted.
第七條　數府縣ニ於テ營業所ヲ設ケテ營業ヲ爲ス者ニ賦課スル營業税ノ課税標準タルベキ純益金額ノ總額ハ主タル營業所所在地ノ府縣知事之ヲ決定スベシ
Article 7.　The total amount of net profit to be the imposition base of the business tax to be imposed on the person who engages in a line of business establishing the places of business in more than one prefecture, shall be fixed by the Prefectural Governor in whose sphere of jurisdiction the chief business office is.
數府縣ニ於テ營業所ヲ設ケテ營業ヲ爲ス者ニ關係府縣ニ於テ賦課スル營業税ノ課税標準タルベキ純益金額ハ前項ノ府縣知事ノ定ムル所ニ依ル
The total amount of net profit to be the imposition base of the business tax to be imposed by the concerned prefectures on the person who engages in a line of business establishing the places of business in more than one prefecture, shall be fixed in accordance with the provisions of the Order issued by the Prefectural Governor mentioned in the preceding paragraph.
第一項ノ府縣知事純益金額ノ總額ヲ決定シタルトキハ直ニ前項ノ規定ニ依リ關係府縣ニ於テ賦課スル營業税ノ課税標準タルベキ純益金額ヲ定メ之ヲ關係府縣知事（第一項ノ府縣知事ヲ除ク以下本條中同ジ）ニ通知スベシ
In case a Prefectural Governor mentioned in paragraph 1 has fixed the total amount of net profit, he shall decide without delay the amount of net profit to be the imposition base of the business tax to be imposed by the concerned prefectures, and notify the same to the Prefectural Governors concerned (except the Prefectural Governor mentioned in paragraph 1. The same shall apply in this Article hereinafter) in accordance with the provisions mentioned in the preceding paragraph.
關係府縣知事ニ於テ第二項ノ規定ニ依リ第一項ノ府縣知事ノ定メタル純益金額ニ異議アルトキハ内務大臣純益金額ヲ定ム
In case the Prefectural Governor concerned has filed a protest against the amount of net profit decided by the Prefectural Governor mentioned in paragraph 1, the amount of net profit shall be decided by the Home Minister in accordance with the provisions mentioned in paragraph 2.
前項ノ異議ハ其ノ通知ヲ受ケタル日ヨリ三十日以内ニ之ヲ申出ヅベシ
The protest mentioned in the preceding paragraph shall be fixed within 3 days after the date of receipt of the notification.
内務大臣第四項ノ異議ノ申出ヲ受理シタルトキハ三月以内ニ之ヲ決定スベシ
In case the Home Minister has received the protest mentioned in paragraph 4, he shall settle the same within three months.
内務大臣特別ノ必要アリト認ムルトキハ第一項又ハ第二項ノ規定ニ依リ第一項ノ府縣知事ノ定メタル純益金額ノ總額又ハ純益金額ヲ更正スルコトヲ得
The Home Minister may amend the total amount of net profit or the amount of net profit decided by the Prefectural Governor mentioned in paragraph 1 in accordance with the provisions mentioned in paragraph 1 or 2, if in case he considers specially necessary.
第八條第一項第二号及び第三号中「當該府縣ノ本税額」を「純益金額ニ基ク當該府縣ノ税額」に改め、同條第三項中「及大藏大臣」を削り、同條第四項中「第四項及第五項」を「第五項及第六項」に改める。
In Art.8, par.1, items 2 and 3, "the amount of the basic tax of the concerned prefecture" shall read "the amount of tax of the concerned prefecture based on the amount of net profit," in paragraph 3 of the same Article, "and the Minister of Finance" shall be deleted, and in paragraph 4 of the same Article, "paragraph 4 and 5" shall read "paragraph 5 and 6."
第九條　鑛區若ハ砂鑛區又ハ漁場ガ數市町村ニ亙ル場合ニ關係市町村ニ於テ賦課スル鑛區税附加税又ハ漁業權税附加税ノ課税標準タルベキ本税額ハ鑛區若ハ砂鑛區又ハ漁場ノ面積ニ依リ本税ヲ按分シタルモノニ依ル
Article 9.　The amount of basic tax, to be the imposition base of the surtax on mine-lot tax or the surtax on fishing right tax to be imposed by the interested city, town and or village in case the mine-lot or sand-mine-lot or fishing-ground extends over several cities, towns and or villages, shall be based on the quotient of the basic tax divided proportionally by the area of mine-lot or sand-mine-lot or fishing-ground.
第十一條第一項を次のように改める。
Paragraph 1 of Article 11 shall be amended as follows:
法人ノ營業税（營業税割ヲ含ム）ノ賦課率ハ法人ノ事業年度終了ノ日又ハ合併若ハ解散ノ日ノ屬スル年度ノ賦課率ニ依ル
The rate of the business tax to be imposed on a juridical person (tax per business unit included) shall be fixed by the rate of the tax to be imposed for the fiscal year to which the date of the closure of the business of such juridical person, or the date of the amalgamation or dissolution thereof, belongs.
同條第二項に次の但書を加える。
A proviso as follows shall be added to paragraph 2 of the same Article:
但シ法人ノ營業税附加税ノ賦課率ハ法人ノ事業年度終了ノ日又ハ合併若ハ解散ノ日ノ屬スル年度ノ賦課率ニ依ル
However, the date of the surtax of the business tax to be imposed on a juridical person shall be fixed by the rate of such tax to be imposed for the fiscal year to which the date of the closure of the business of such juridical person, or the date of the amalgamation or dissolution thereof, belongs.
第十二條第一項第二号中「勅令」を「政令」に、同項第三号中「勅令」を「政令」に、「家屋」を「土地、家屋」に改め、同項第五号を削る。
In Art.12, par.1, items 2 and 3, "Imperial Ordinance" shall read "Government Ordinance" ;in par.3, "building" shall read "building and land" ;and item 5 shall be deleted.
第十七條中「官吏若ハ」を削る。
In Article 17, "governmental or" shall be deleted.
第二十條第二項中「第四十八條ノ六」を「第四十五條ノ五」に改め、同條第四項及び第五項中「行政裁判所」を「裁判所」に改め、同條第六項中「府縣制第百二十八條及第百二十八條ノ二」を「地方自治法第二百五十七條」に改める。
In Art.20, par.2, "Article 48-(6)" shall read "Article 45-(5)," in pars.4 and 5 of the same Article, "Administrative Litigation" shall read "Court of Justice" and in paragraph 6 of the same Article, "Articles 128 and 128-(2) of Regulations governing the Organization of Prefectures" shall read "Article 257 of the Local Self-government Law."
第二十一條第一項中「官吏若ハ」を削る。
In Art.21, par.1, "governmental or" shall be deleted.
第二十三條第一項中「官吏若ハ」を削り、同條第二項及び第三項中「行政裁判所」を「裁判所」に改め、同條第六項中「府縣制第三十八條、第百二十八條及第百二十八條ノ二」を「地方自治法第六十六條第三項及び第二百五十七條」に改める。
In Art.23, par.1, "governmental or" shall be deleted, in pars.2 and 3 of the same Article, "Administrative Litigation" shall read "Court of Justice," and in paragraph 6 of the same Article, "Articles 38,128 and 128-(2) of Regulations governing the Organization of Prefectures" shall read "Art.66, par.3 and Art.257 of Local Self-government Law."
第二十四條第一項第三号中「帝國」を「本邦」に改める。
In Art.24, par.1, item 3, "the Empire" shall read "our country."
第二十五條第一項中「地方税」を「市町村税」に改め、同條第二項中「府縣制第百二十八條及第百二十八條ノ二」を「地方自治法第二百五十七條」に改める。
In Art.25, par.1, "the local tax" shall read "the city, town or village tax," and in paragraph 2 of the same Article, "Articles 128 and 128-(2) of Regulations governing the Organization of Prefectures" shall read "Article 257 of the Local Self-government Law."
第二十八條中「府縣参事會」を「府縣會」に改める。
In Art.28, "prefectural council" shall read "prefectural assembly."
第三十四條第一項中「帝國」を「本邦」に改める。
In Art.34, par.1, "the Empire" shall read "our country."
第三十六條第四項中「府縣制第百二十八條ノ二第二項」を「地方自治法第二百五十七條第三項」に改める。
In Art.36, par.4, "Article 128-(2), par.2 of Regulations governing the Organization of Prefectures" shall read "Article 257, par.3 of the Local Self-government Law."
第三十九條中「官吏若ハ」を削る。
In Art.39, "governmental or" shall be deleted.
第四十條第四項中「府縣制第百二十八條ノ二第二項」を「地方自治法第二百五十七條第三項」に改める。
In Art.40, par.4, "Article 128-(2), par.2 of Regulations governing the Organization of Prefectures" shall read "Article 257, par.3 of the Local Self-government Law."
第四十三條第一項中「官吏若ハ」及び「官吏又ハ」を削る。
In Art.43, par.1, "governmental or" and "governmental or" shall be deleted.
第二章第一節中「第一款　附加税」及び第四十四條乃至第四十七條並びに「第二款　獨立税」を削る。
In Chapter II, Section I, "Division I, Surtax," Articles 44 to 47 inclusive and "Division II, Independent Tax" shall be deleted.
第四十八條第一項を次のように改める。
Art.48, par.1, shall be amended as follows, and the Article shall be Article 44.
獨立税トシテ課スルコトヲ得ベキ府縣税左ノ如シ
The prefectural taxes to be imposed on as independent tax shall be as follows:
一　府縣民税
1.　Urban or rural prefectural inhabitant tax
二　地租
2.　Land tax
三　家屋税
3.　House tax
四　營業税
4.　Business tax
五　鑛區税
5.　Mine-lot tax
六　船舶税
6.　Vessel tax
七　自動車税
7.　Automobile tax
八　軌道税
8.　Railway line tax
九　電話加入權税
9.　Telephone subscription right tax
十　電柱税
10.　Electric-pole tax
十一　不動產取得税
11.　Acquision of immovable property tax
十二　漁業權税
12.　Fishing right tax
十三　狩獵者税
13.　Hunter tax
十四　藝妓税
14.　Geigi tax
十五　遊興税
15.　Amusement tax
十六　入湯税
16.　Bath-taking tax.
同條を第四十四條とする。
第四十八條ノ二を第四十五條とする。
Art.48-(2) shall be Article 45.
第四十八條ノ三第一項中「四月」を「十月」に改め、同條を第四十五條ノ二とする。
In Art.48-(3), par.1, "April" shall read "October," and this Article shall be Article 45-(2).
第四十八條ノ四中「六十圓」を「百二十圓」に、「第四十八條ノ二」を「第四十五條」に改め、同條を第四十五條ノ三とする。
In Art.48-(4), "sixty yen" shall read "one hundred and twenty yen," "Art.48-(2)" shall read "Article 45," and this Artilce shall be Article 45-(3).
第四十八條ノ五を第四十五條ノ四、第四十八條ノ六を第四十五條ノ五とする。
Article 48-(5) shall be Article 45-(4), and Article 48-(6) shall be Article 45-(5).
第四十六條　地租ハ土地ニ對シ土地臺帳法ニ依ル土地臺帳ニ登録セラレタル賃貸價格ヲ標準トシテ其ノ所在ノ府縣ニ於テ其ノ所有者（質權又ハ百年ヨリ長キ存續期間ノ定アル地上權ノ目的タル土地ニ付テハ其ノ質權者又ハ地上權者）ニ之ヲ課ス
Article 46.　Land tax shall be imposed against the land on the land-owner (the pledgee or the superficiary, in the case of the land which is the object of pledge or superficies which period of continuance is fixed exceeding one hundred years) by the Prefecture in which it is located, basing on the rent value entered in the land-cadastre in accordance with the Land-cadastre Law.
前項ノ場合ニ於テハ土地臺帳ニ所有者、質權者又ハ地上權者トシテ登録セラレタル者ヲ以テ夫々其ノ土地ノ所有者、質權者又ハ地上權者ト看做ス
In the case mentioned in the preceding paragraph, a person who has been entered in the land-cadastre, as the owner, pledgee or superficiary, shall be deemed as the owner, pledgee or superficiary of the land concerned.
第四十六條ノ二　地租ノ賦課期日ハ四月一日トス但シ特別ノ必要アル場合ニ於テハ内務大臣ノ許可ヲ受ケ之ヲ變更スルコトヲ得
Article 46-(2).　The date for levying Land Tax shall be 1st April. In cases of special necessity, however, the date may be altered with the approval of the Home Minister.
第十條第一項及第二項ノ規定ハ地租ニ付テハ之ヲ適用セズ
The provisions of Art.10, pars.1 and 2 shall not apply with regard to the land tax.
第四十六條ノ三　地租ハ各納税義務者ニ付同一市町村内ニ於ケル土地ノ賃貸價格ノ合計金額ニ依リ算出シ之ヲ徴收スベシ但シ賃貸價格ノ合計金額ガ政令ヲ以テ定ムル金額ニ滿タザルトキハ此ノ限ニ在ラズ
Article 46-(3).　A land tax shall be collected from each person who is liable to taxation computing in accordance with the total amount of the rent value of the land in the same city, town or village, except when the total amount of the rent value is less than the amount fixed by the Government Ordinance.
第四十六條ノ四　土地臺帳法ニ依リ申告ヲ爲スベキ義務ヲ有スル者其ノ申告ヲ爲サザルガ爲賃貸價格ノ設定又ハ修正ナク仍テ地租ニ不足額アルトキハ直チニ之ヲ追徴スベシ
Article 46-(4).　In case there is a deficit in land tax because the rent value has not been established or amended owing to the neglect or report by a person who are liable for report in accordance with Land Registration Law, the deficit shall be collected in addition without delay.
前項ノ規定ニ依リ地租ヲ徴收スル場合及詐欺其ノ他不正ノ行爲ニ依リ地租ヲ逋脱シタル者ヨリ其ノ地租ヲ徴收スル場合ニ於テハ前條ノ規定ハ之ヲ適用セズ
In case a land tax is collected in accordance with the preceding paragraph and in cases where the land tax of a person who has evaded the land tax through frandulant or other illegal act, the provisions mentioned in the preceding Article shall not apply.
第四十七條　家屋税ハ家屋ニ對シ家屋臺帳法ニ依ル家屋臺帳ニ登録セラレタル賃貸價格ヲ標準トシテ其ノ所在ノ府縣ニ於テ其ノ所有者ニ之ヲ課ス
Article 47.　A house tax shall be imposed against a house, basing on the rent value entered in the house-cadastre on the owner by the prefecture concerned in which the locality of the owner is.
前項ノ場合ニ於テハ家屋臺帳ニ所有者トシテ登録セラレタル者ヲ以テ其ノ家屋ノ所有者ト看做ス
In the case of the preceding paragraph, a person whose name has been entered in the house cadastre as the owner shall be deemed as the owner of the house.
第四十七條ノ二　家屋税ノ賦課期日ハ六月一日トス但シ特別ノ必要アル場合ニ於テハ内務大臣ノ許可ヲ受ケ之ヲ變更スルコトヲ得
Article 47-(2).　The date for levying house-tax shall be June 1. In case of special necessity, however, the date may be altered with the approval of the Home Minister.
第十條第一項及第二項ノ規定ハ家屋税ニ付テハ之ヲ適用セズ
The provisions of Art.10, pars.1 and 2, shall not apply with respect to house-tax.
第四十七條ノ三　家屋税ハ各納税義務者ニ付同一市町村内ニ於ケル家屋ノ賃貸價格ノ合計金額ニ依リ算出シ之ヲ徴收スベシ但シ賃貸價格ノ合計金額ガ政令ヲ以テ定ムル金額ニ滿タザルトキハ此ノ限ニ在ラズ
Article 47-(3).　A house tax shall be collected from each person who is liable to taxation computing in accordance with the total amount of the rent value of the land in the same city, town or village, except when the total amount of the rent value is less than the amount fixed by the Government Ordinance.
第四十七條ノ四　家屋臺帳法ニ依リ申告ヲ爲スベキ義務ヲ有スル者其ノ申告ヲ爲サザルガ爲賃貸價格ノ設定又ハ修正ナク仍テ家屋税ニ不足額アルトキハ直ニ之ヲ追徴スベシ
Article 47-(4).　In case there is a deficit in house tax because the rent value has not been established or amended owing to the neglect of report by a person who are liable for report in accordance with House Registration Law, the deficit shall be collected in addition without delay.
前項ノ規定ニ依リ家屋税ヲ徴收スル場合及詐欺其ノ他不正ノ行爲ニ依リ家屋税ヲ逋脱シタル者ヨリ其ノ家屋税ヲ徴收スル場合ニ於テハ前條ノ規定ハ之ヲ適用セズ
In case a house tax is collected in accordance with the preceding paragraph and in case the house tax of a person who has evaded the house tax through frandulant or other illegal act, the provisions mentioned in the preceding Article shall not apply.
第四十八條　營業税ハ營業ニ對シ純益ヲ標準トシテ營業所ヲ設ケテ營業ヲ爲ス個人及營利法人ニ對シ營業所所在ノ府縣ニ於テ之ヲ課ス
Article 48.　A business tax shall be imposed against a business, basing on the net profit, on a person who conducts the business by the prefecture concerned in which the business is done.
前項ノ純益ハ法人ニ付テハ各事業年度ノ純益及清算純益トシ個人ニ付テハ前年ニ於ケル營業ノ利益トス
The net profit mentioned in the preceding paragraph shall be the net profit of every business fiscal year and liquidated net profit in a corporation, and shall be the net profit of business in the preceding year in an individual.
法人ノ各事業年度ノ純益ハ各事業年度ノ總益金ヨリ總損金ヲ控除シタル金額ニ依ル
The net profit of every business fiscal year of a corporation shall be the amount subtracted the total pecuniary loss from the total profit of every business fiscal year.
法人ガ事業年度中ニ解散シ又ハ合併ニ因リテ消滅シタル場合ニ於テハ其ノ事業年度ノ始ヨリ解散又ハ合併ニ至ル迄ノ期間ヲ以テ一事業年度ト看做ス
In cases a corporation has been dissolved or extinguished through affiliation in a business fiscal year, the period from the beginning of the business fiscal year to the time of dissolution or extinguishment shall be deemed one business fiscal year.
法人ノ清算純益ハ法人解散シタル場合ニ於テ其ノ殘餘財產ノ價額ガ解散當時ノ拂込株式金額又ハ出資金額及積立金額ノ合計金額ヲ超過スルトキノ超過金額ニ依ル
The liquidated net profit of a corporation shall be the surplus at the time where the value of the remaining assets exceeds the total amount of the share paid up or amount invested and reserve fund, in case the corporation has been dissolved.
法人合併ヲ爲シタル場合ニ於テ合併ニ因リテ消滅シタル法人ノ株主又ハ社員ガ合併後存續スル法人若ハ合併ニ因リテ設立シタル法人ヨリ合併ニ因リテ取得スル株式ノ拂込濟金額又ハ出資金額及金錢ノ總額ガ合併ニ因リテ消滅シタル法人ノ合併當時ノ拂込株式金額又ハ出資金額及積立金額ノ合計金額ヲ超過スルトキハ其ノ超過金額ハ之ヲ合併ニ因リテ消滅シタル法人ノ清算純益ト看做ス
In case corporations have been affiliated and where the total amount of the share paid up or the amount invested and cash, which the shareholders and staff of the corporation extinguished through the affiliation have obtained as the result of the affiliation from the remaining corporation after the affiliation or from the corporation established through the affiliation, exceed the total amount of the share paid up or amount invested and reserve fund of the corporation extinguished through the affiliation at the time of the affiliation, the surplus shall be deemed the liquidated net profit of the corporation extinguished through the affiliation.
個人ノ純益ハ前年中ノ總收入金額ヨリ必要ノ經費ヲ控除シタル金額ニ依ル
The net profit of an individual shall be the amount subtracted the necessary expenses from the total income.
營業税ヲ課スベキ營業ノ種類及營業税ノ課税標準ノ算定ニ關シテハ本法ニ定ムルモノヲ除クノ外政令ヲ以テ之ヲ定ム
The kind of business to be imposed business tax and the computation on the standard of taxation of business tax, shall be fixed by the Government Ordinance except the provisions mentioned in the present Law.
第四十八條ノ二　個人ノ營業純益金額ガ政令ヲ以テ定ムル金額ニ滿タザルトキハ營業税ヲ課スルコトヲ得ズ但シ内務大臣ノ許可ヲ受ケタルトキハ此ノ限ニ在ラズ
Article 48-(2).　In case the net profit of business of an individual is less than the amount fixed by the Government Ordinance, business tax shall not be imposed on him, except when he has obtained the permission of the Home Minister.
第四十八條ノ三　特別ノ必要アル場合ニ於テハ營業税ノ課税標準ニ關シテハ營業ノ種類ヲ限リ内務大臣ノ許可ヲ受ケ第四十八條ノ規定ニ依ル純益ノ外他ノ標準ヲ併セ用ヒ又ハ第四十八條ノ規定ニ依ル純益ニ依ラザルコトヲ得
Article 48-(3).　With regard to the standard of the taxation of business tax, the permission of the Home Minister may be obtained, limitting the kind of business, basing concurrently on the other standard besides the net profit mentioned in the provisions of Article 48, or not basing on the net profit mentioned in the said provisions, if it is especially necessary.
前項ノ場合ニ於テモ第七條第一項ノ規定ハ其ノ適用ヲ妨ゲラルルコトナシ
第四十八條ノ四　地租、家屋税又ハ營業税ノ賦課率ガ夫々地租、家屋税又ハ營業税ノ標準賦課率（地租ニ付テハ百分ノ十二、家屋税ニ付テハ百分ノ十・五、營業税ニ付テハ百分ノ七・五ヲ謂フ以下同ジ）ヲ超ユルトキハ内務大臣ノ許可ヲ受クベシ但シ左ニ掲グル場合ニ於テ賦課率ガ各標準賦課率ノ一・二倍ヲ超エザルトキハ此ノ限リニ在ラズ
Article 48-(4).　The permission of the Home Minister shall be obtained in case the imposition rate of land tax, house tax and business tax, exceeds the standard imposition rate (12% in land tax, 10.5% in house tax and 7.5% in business tax. The same shall apply hereinafter.) of land tax, house tax and business tax respectively, except when the imposition rate does not exceed 120% of the respective standard imposition rate in the following cases:
一　災害應急費、災害復舊費、傳染病豫防費及國營事業費負擔金ニ充ツル爲借入レタル負債ノ元利償還ノ爲費用ヲ要スルトキ
1.　In case the funds are needed in order to redeem the principal and interest of the loan which has been floated for Emergency expense for calamity, Reconstruction expense for calamity, Expenses for the prevention of infectious disease and obligatory expense for government under-takings expenditure.
二　災害應急又ハ復舊ノ爲費用ヲ要スルトキ
2.　In case the funds are needed for the purpose of the emergency measures for calamity or the reconstruction of the same.
三　傳染病豫防ノ爲費用ヲ要スルトキ
3.　In case the funds are needed for the purpose of preventing infectious disease.
前條第一項ノ場合ニ於テ適用スペキ營業税ノ賦課率ニ付テハ前項ノ規定ニ拘ラズ内務大臣ノ許可ヲ受クベシ
With regard to the imposition rate of business tax to apply to the case of paragraph 1 of the preceding Article, the permission of Home Minister shall be obtained, notwithstanding the provisions of the preceding paragraph.
第四十八條ノ五　地租、家屋税及營業税（第四十八條ノ三第一項ノ規定ニ依ル營業税ヲ除ク）ノ賦課率ノ各標準賦課率ニ對スル割合ハ同一府縣ニ於テハ之ヲ同一ト爲スベシ但シ負擔ノ均衡上特ニ必要アルトキハ此ノ限ニ在ラズ
Article 48-(5).　The ratio of the imposition rate of land tax, house tax and business tax (excluding the business tax as provided for by Art.48-(3), par.1) to the respective standard imposition tax shall be decided the same in a prefecture, except when it is especially necessary to balance the burden of tax.
第四十九條　鑛區税ハ鑛區及砂鑛區ニ對シ其ノ所在ノ府縣ニ於テ其ノ鑛業權者（砂鑛權者ヲ含ム）ニ之ヲ課ス
Article 49.　Mine-lot tax shall be imposed against the mine-lot and sand mine-lot on the owner of the mining right (including the owner of the sand mining right) by the prefecture in which the lot exists.
鑛區税ハ左ニ掲グル賦課率ニ依リ之ヲ課スベシ但シ内務大臣ノ許可ヲ受ケタルトキハ此ノ限ニ在ラズ
Mine-lot tax shall be imposed in accordance with the following imposition rates, except when the permission of the Home Minister has been obtained:
一　試掘鑛區　面積千坪毎ニ　二圓
1.　Prospecting mine-lot　per area of 1,000 tsubo　2 yen
二　採掘鑛區　面積千坪毎ニ　四圓
2.　Working mine-lot　per area of 1,000 tsubo　4 yen
三　砂鑛區
3.　Sand mine-lot
河床　延長一町毎ニ　二圓
River-bed　per length of 1 cho　2 yen
河床ニ非ザルモノ　面積千坪毎ニ　二圓
Non-river-bed　per area of 1,000 tsubo　2 yen
第五十條第一項中「二十噸以上ノ船舶」の下に「又ハ其ノ取得」を、「所有者」の下に「又ハ取得者」を加え、同條に次の一項を加える。
In Art.50, par.1, "or its acquisition" and "or the acquisitor" shall be added next to "the vessel exceeding 20 gross tons" and "the owner" respectively, and the following one paragraph shall be added in the Article:
左ニ掲グル船舶ノ取得ニ對シテハ船舶税ヲ課スルコトヲ得ズ
Vessel tax shall not be imposed against the following acquisitions of vessel:
一　家督相續又ハ遺產相續ニ因ル船舶ノ取得
1.　Acquisition of vessel through the succession to the headship of a House on the succession to estate.
二　法人ノ合併ニ因ル船舶ノ取得
2.　Acquisition of vessel through the affiliation of corporations.
第五十一條中「自動車」の下に「又ハ其ノ取得」を、「所有者」の下に「又は取得者」を加え、同條に次の一項を加える。
In Article 51, "or its acquisition" and "or the acquisitor" shall be added next to "the automobile" and "the owner" respectively, and the following one paragraph shall be added in the Article:
第五十條第四項ノ規定ハ前項ノ自動車ノ取得ニ對スル自動車税ノ課税ニ付之ヲ準用ス
The provisions mentioned in Art.50, par.4, shall apply with the necessary modifications to the imposition of automobile tax against the acquisition of automobile mentioned in the preceding paragraph.
第五十一條ノ二　軌道税ハ軌道法又ハ地方鐵道法ニ依リ敷設シタル軌道又ハ地方鐵道ニ對シ其ノ所在ノ府縣ニ於テ其ノ所有者ニ之ヲ課ス
Article 51-(2).　Railway line tax shall he imposed on the owner of a tramway or a local railway established in accordance with Tramway Law or Local Railway Law against the tramway or local railway by the prefecture in which the tramway or local railway concerned has been established.
第五十一條ノ三　電話加入權税ハ電話加入權又ハ其ノ取得ニ對シ電話機所在ノ府縣ニ於テ其ノ電話加入權者又ハ取得者ニ之ヲ課ス
Article 51-(3).　Telephone subscription right tax shall be imposed against telephone subscription right or the acquisitor by the prefecture in which the telephone is set.
第五十條第四項ノ規定ハ電話加入權ノ取得ニ對スル電話加入權税ノ課税ニ付之ヲ準用ス
The provisions mentioned in Art.50, par.4, shall apply with the necessary modifications to the imposition of telephone subscription right tax against the acquisition of telephone subscription right.
第五十六條ノ二　遊興税ハ料理店、貸席、カフェー、バー、旅館其ノ他之ニ類スル場所ニ於ケル遊興、飮食及宿泊ニ對シ其ノ行爲地所在ノ府縣ニ於テ其ノ行爲者ニ之ヲ課ス
Article 56-(2).　Amusement tax shall be imposed against the amusement, eating and drinking or lodging in a restaurant, assembly-room on hire, cafe, bar, hotel or other similar place of the act is located, and on a person who makes these actions.
第五十六條ノ三　入湯税ハ鑛泉浴場ニ於ケル入湯ニ對シ其ノ浴場所在ノ府縣ニ於テ其ノ入湯客ニ之ヲ課ス
Article 56-(3).　Bath-taking tax shall be imposed against the taking of a bath in a bathhouse of mineral spring on a bathing customer by the prefecture in which the bathhouse is located.
第五十七條　府縣税附加税トシテ課スルコトヲ得ベキ市町村税左ノ如シ
Article 57.　The city, town or village taxes to be permissible to impose as the surtax on prefectural tax are as follows:
一　地租附加税
1.　Surtax on land tax
二　家屋税附加税
2.　Surtax on house tax
三　營業税附加税
3.　Surtax on business tax
四　鑛區税附加税
4.　Surtax on mine-lot tax
五　船舶税附加税
5.　Surtax on vessel tax
六　自動車税附加税
6.　Surtax on automobile tax
七　軌道税附加税
7.　Surtax on railway line tax
八　電話加入權税附加税
8.　Surtax on telephone, subscription right tax
九　電柱税附加税
9.　Surtax on electric-pole tax
十　不動產取得税附加税
10.　Surtax on acquisition of immovable property tax
十一　漁業權税附加税
11.　Surtax on fishing-right tax
十二　狩獵者税附加税
12.　Surtax on hunter tax
十三　藝妓税附加税
13.　Surtax on geigi tax
十四　遊興税附加税
14.　Surtax on amusement tax
十五　入湯税附加税
15.　Surtax on bath-taking tax
十六　第四十四條第二項ノ規定ニ依ル獨立税附加税
16.　Surtax on an independent tax in accordance with the provisions mentioned in Art.44, par.2.
第五十八條乃至第六十條を削る。
From Article 58 to Article 60 shall be deleted.
第六十一條中「本税ノ百分ノ三百」を「夫々地租附加税、家屋税附加税又ハ營業税附加税ノ標準賦課率（地租附加税ニ付テハ土地賃貸價格ノ百分ノ十二、家屋税附加税ニ付テハ家屋賃貸價格ノ百分ノ十・五、營業税附加税ニ付テハ營業純益ノ百分ノ七・五ニ相當スル率ヲ謂フ但シ第四十八條ノ三第一項ノ規定ニ依ル營業税附加税ニ付テハ百分ノ七・五ヲ同年度分ノ第四十八條ノ規定ニ依ル營業税ノ賦課率ヲ以テ除シテ得タル率ヲ謂フ以下同ジ）」に、「本税ノ百分ノ三百六十」を「各標準賦課率ノ一・二倍」に改め、同條を第五十八條とする。
In Article 61, "300% of the basix tax" shall read "standard imposition rate of surtax on land tax;surtax on house tax or surtax on business tax respectively (This means the rate corresponding to 12% of the rent value of land in surtax on land tax, 10.5% of the rent value of house in surtax on house tax and 7.5% of the net profit of business in surtax on business tax. The same shall applies hereinafter.)," and "360% of the basix tax" shall read "120% of respective standard imposition rate," and this Article shall be Article 58.
第五十九條　鑛區税附加税ノ賦課率ガ第四十九條第二項ニ掲グル率ニ相當スル率ヲ超ユルトキハ府縣知事ノ許可ヲ受クベシ
Article 59.　The permission of the prefectural governor shall be obtained in case the imposition rate of the surtax on the mine-lot tax exceeds the rate corresponding to the rate mentioned in Art.49, par.2.
第六十條　地租附加税、家屋税附加税及營業税附加税ノ賦課率ハ同一市町村ニ於テハ之ヲ同一ト爲スベシ但シ負擔ノ均衡上特ニ必要アル場合ニ於テ府縣知事ノ許可ヲ受ケタルトキハ此ノ限ニ在ラズ
Article 60.　The imposition rate of surtax on land tax, surtax on house tax and surtax on business tax shall be decided one and the same in the same city, town and or village, except when the permission of the prefectural governor has been obtained in case it is especially necessary to balance the burden of tax.
第六十一條　府縣税附加税（地租附加税、家屋税附加税、營業税附加税及鑛區税附加税ヲ除ク）ノ賦課率ハ同一市町村ニ於テハ之ヲ同一ト爲スペシ但シ負擔ノ均衡上特ニ必要アルトキハ此ノ限ニ在ラズ
Article 61.　The imposition rate of surtax on prefectural taxes (except surtax on, land tax, surtax on house tax, surtax on business tax and surtax on mine-lot tax) shall be decided one and the same in the same city, town and or village, except when there is a special necessity to balance the burden of tax.
第六十二條を削る。
Article 62 shall be deleted.
第六十三條第一項中「 市町村民税 舟税 自轉車税 荷車税 金庫税 扇風機税 屠畜税 犬税 」を「
一　市町村民税
二　舟税
三　自轉車税
四　荷車税
五　金庫税
六　扇風機税
七　屠畜税
八　犬税
九　廣告税
」に改め、同條第二項中「第四十八條」を「第四十四條」に改め、同條を第六十二條とする。
In Art.63, par.1, " Municipal, Town&Village tax, Boat tax Bicycle tax Cart tax Safe tax shall read Motor-fan tax Butchery tax Dog tax " "
1.　Municipal, Town, &Village tax,
2.　Boat Tax
3.　Bicycle tax
4.　Cart tax
5.　Safe tax
6.　Motor-fan tax
7.　Butchery tax
8.　Dog tax
9.　Advertisement tax
" in paragraph 2 of the same Article," Article 48 "shall read" Article 44"and this Article shall be Article 62.
第六十四條を第六十三條とする。
Article 65 shall read Article 63.
第六十五條第一項中「四月」を「十月」に改め、同條を第六十四條とする。
In Art.65 par.1, "April" shall read "October" and the Article shall be Article 64.
第六十六條中「四十圓」を「八十圓」に、「第六十四條」を「第六十三條」に改め、同條を第六十五條とする。
In Article 66, "\40" shall read "\80," and Article 64 "shall read" Article 63"and this Article shall be Article 65.
第六十六條ノ二を第六十六條とする。
Article 66-(2) shall read Article 66.
第六十七條第一項中「二十噸未滿ノ舟」の下に「又ハ其ノ取得」を、「所有者」の下に「又ハ取得者」を加え、同條に次の一項を加える。
In Art.67 par.1, "or its acquisition" and "or the acquisitor" shall be added next to "the boat of less than 20 gross tons" and "owner" respectively, and the following one paragraph shall be added:
第五十條第四項ノ規定ハ第一項ノ舟ノ取得ニ對スル舟税ノ課税ニ付之ヲ準用ス
The provisions mentioned in Art.50, par.4, shall apply with the necessary modifications to the imposition of boat tax against the acquisition of the boat mentioned in paragraph 1.
第七十三條ノ二　廣告税ハ廣告（新聞、雜誌及書籍ニ依ル廣告ヲ除ク）ニ對シ其ノ廣告物所在ノ市町村ニ於テ其ノ廣告主ニ之ヲ課ス
Article 73-(2).　Advertisement tax shall be imposed against an advertisement (except the advertisement through a copy of newspaper, magazine and book) on the advertiser by the city, town or village in which the Article advertised has been published.
第七十四條中「第四十九條乃至第五十六條」を「第四十六條乃至第五十六條ノ三」に、「第六十三條」を「第六十二條」に改める。
In Article 74, "Articles from 49 to 56" and "Article 63" shall read "Articles from 46 to 56-(3)" and "Article 62" respectively.
第七十五條第一項を次のように改める。
Art.75 par.1 shall be amended as follows:
府縣ハ都市計畫法ノ施行ニ要スル費用ニ充ツル爲府縣税獨立税ノ百分ノ十以内ニ於テ都市計畫税トシテ府縣税獨立税割ヲ課スルコトヲ得但シ地租割、家屋税割及營業税割ニ付テハ夫々標準賦課率ヲ以テ算定シタル地租、家屋税又ハ營業税（第四十八條ノ三第一項ノ規定ニ依ル營業税ニ付テハ其ノ税額ヲ同年度分ノ第四十八條ノ規定ニ依ル營業税ノ賦課率ヲ以テ除シテ得タルモノニ百分ノ七・五ヲ乘ジテ得タルモノヲ謂フ以下同ジ）ノ百分ノ十以内トス
A prefecture may impose proportional rates of independent tax on prefectural tax, less than 10% of independent tax on prefectural tax, for the purpose of appropriating necessary for the enforcement of City-planning Law. However, the proportional rates on land tax, proportional rates on house tax or proportional tax on business tax shall be less than 10% of land tax, house tax or business tax (With regard to the business tax as specified in Art.48-(3), par.1, it shall correspond to the amount to be obtained by maltiplying by 7.5/100 what to be obtained by dividing the amount of the tax by the rate of the business tax to be imposed for the said fiscal year in accordance with the provisions of Art.48 hereinafter the same) which has been computed with the standard imposition rate.
同條第二項中「府縣民税」の下に「及鑛區税」を加え、同條第三項を削る。
In paragraph 2 of the same Article, "and minelot tax" shall be added next to "prefectural inhabitant tax," and paragraph 3 of the Article shall be deleted.
第七十六條第一項を次のように改める。
Paragraph 1 of Article 76 shall be amended to rend as follows:
市町村ハ都市計畫法ノ施行ニ要スル費用ニ充ツル爲府縣税獨立税及市町村税獨立税ノ百分ノ三十以内ニ於テ都市計畫税トシテ府縣税獨立税割及市町村税獨立税割ヲ課スルコトヲ得但シ地租割、家屋税割及營業税割ニ付テハ夫々標準賦課率ヲ以テ算定シタル地租、家屋税又ハ營業税ノ百分ノ三十以内トス
A city, town or village may impose proportional rates of independent tax on prefectural tax and proportional rates of independent tax on city, town or village tax, less than 30% of independent tax on prefectural tax and independent tax on city, town or village as the city-planning tax in order to defray the expenses necessary for the enforcement of City-planning Law. However, the proportional rates on land tax, proportional rates on house tax or proportional rates of business tax shall be less than 10% of land tax, house tax or business tax which has been computed with the standrad imposition rate.
同條第二項中「府縣民税」の下に「及鑛區税」を加え、同條第五項を削る。
In paragraph 2 of the same Article, "and minelot tax" shall be added next to "prefectural inhabitant tax," and paragraph 5 of the Article shall be deleted.
第七十七條第一項中「水利ニ關スル事業」の下に「其ノ他土地ノ利益ト爲ルベキ事業」を加え、「水利税」を「水利地益税」に改め、同條第二項を削り、同條第三項中「水利税」を「水利地益税」に改める。
In Art.77 par.1, "and other undertakings profitable for the land" shall be added next to "the undertaking concerning water-utilization," "waterutilization tax" shall read "water-utilization and land-profit tax," paragraph 2 of the Article shall be deleted, and "water-utilization tax" in paragraph 3 of the Article shall read "water-utilization and landprofit tax."
第七十八條第二項を削り、同條第三項中「第三項」を「第二項」に改める。
Art.78, par.2 shall be deleted, and in paragraph 3 of the Article, "paragraph 3" shall read "paragraph 2."
第八十條第二項中「二百圓」を「二千圓」に改め、同條第三項乃至第五項中「行政裁判所」を「裁判所」に改め、同條第六項中「府縣制第百二十八條及第百二十八條ノ二」を「地方自治法第二百五十七條」に改める。
In Art.80, par.2, "two hundred yen" shall read "two thousand yen," in pars.3 to 5 inclusive, "Administrative Litigation" shall read "Court of Justice," in paragraph 6 of the Article "Article 128 and 128-(2), of Regulations governing the Organization of Prefectures" shall read "Article 257 of Local Self-government Law."
第八十一條中「官吏及」を削る。
In Article 81, "governmental official and" shall be deleted.
第八十三條中「勅令」を「政令」に改め、同條に次の一項を加える。
In Article 83, "Imperial Ordinance" shall read "Government Ordinance," and a paragraph as follows shall be added at the end of said Article:
第四十八條ノ三第一項及第四十八條ノ四ノ規定ニ依ル内務大臣ノ許可ニ付テハ政令ノ定ムル所ニ依リ内務大臣ハ大藏大臣ト協議スルモノトス
"With respect to the approval of the Home Minister as specified in Art.48-(3), par.1, and Art.48-(4), the Home Minister shall consult the Finance Minister in accordance with what to be determined by Government Ordinance.
第八十四條中「勅令」を「政令」に改める。
In Article 84, "Imperial Ordinance" shall read "Government Ordinance."
第八十五條ノ二中「區ノ存スル區域」を「特別區ノ存スル區域及特別市」に、「第四十六條」を「第四十八條ノ四第一項」に、「百分ノ二百トアルハ百分ノ五百、百分ノ二百四十トアルハ百分ノ六百」を「百分ノ十二、百分ノ十・五又ハ百分ノ七・五トアルハ夫々百分ノ二十四、百分ノ二十一又ハ百分ノ十五」に改める。
In Art.85 par.2, "the area in which a ward exists Article 46," and "200%,240% shall be 500%,600% respectively" shall read "the area in which a special ward exists and Special City," "Article 48-(4)" and "12%, 10.5% or 7.5% shall be 24%, 21% or 15%" respectively.
第八十五條ノ三中「區ノ存スル區域」を「特別區ノ存スル區域及特別市」に、「第四十七條」を「第四十九條」に、「百分ノ十トアルハ百分ノ二十」を「二圓トアルハ四圓、四圓トアルハ八圓」に改める。
In Art.85, par.3, "the area in which a ward exists," "Article 57" and "10% shall be 20% shall read" the area in which special ward, "Article 49" and "2 yen and 4 yen shall be 4 yen and 8 yen" respectively.
第八十五條ノ四第一項中「東京都ノ區」を「東京都ノ特別區」に、「第四十八條ノ四」を「第四十五條ノ三」に、「六十圓」を「百二十圓」に、「第四十八條ノ二」を「第四十五條」に、「四十圓ニ區」を「八十圓ニ特別區」に改め、同條第二項中「都民税」を「東京都民税」に、「第四十八條ノ二」を「第四十五條」に、「第四十八條ノ四」を「第四十五條ノ三」に、「區ノ存スル區域」を「各特別區ノ區域」に改め、同條に次の一項を加える。
In Art.85-(4), par.1, "a ward in Tokyo Metropolis," "Article 48-(4)," "sixty yen," "Article 48-(2)" and "forty yen multiplied by the number of tax obligors in the area, in which a ward is established" shall read "Tokyo Metropolis in which a special ward is established," "Article 45-(3)," "one hundred and twenty yen," "Article 45" and "eighty yen multiplied by the number of tax obligors in the area, in which Special ward is established" respectively:in paragraph 2 of the same Article, "Metropolis inhabitant tax," "Article 48-(2)" "Article 48-(4)" and "the area in which a ward is established" shall read "Tokyo Metropolis inhabitant tax," "Article 45-(3)," and "the area of each special ward" respectively, and the following one paragraph shall be added in the Article.
特別市ニ於テハ第四十五條ノ三第一項ノ規定ノ準用ニ付テハ同項中百二十圓トアルハ二百圓トス
In a special city, in the case of application with necessary modification of the provisions mentioned in Art.45-(3), par.1, one hundred and twenty yen mentioned in the same paragraph, shall read two hundred yen.
第八十五條ノ五第一項中「區ノ存スル區域」を「特別區ノ存スル區域及特別市」に、「第四十八條」を「第四十四條」に、「 舟税 自轉車税 荷車税 金庫税 扇風機税 屠畜税 犬税 」を「
一　舟税
二　自轉車税
三　荷車税
四　金庫税
五　扇風機税
六　屠畜税
七　犬税
八　廣告税
」に改め、「東京都税」の下に「又ハ特別市税」を加え、同條第二項中「其ノ區」を「其ノ特別區」に改める。
In Art.85-(5), par.1, "the area in which a ward is established" shall read "the area in which a special ward is established, and a special city," and Article 48 "shall read" Article 44. "and " Boat tax Bicycle tax Cart tax Safe tax Motor-fan tax Butchery tax Dog tax shall read
"1.　Boat tax
2.　Bicycle tax
3.　Cart tax
4.　Safe tax
5.　Motor-fan tax
6.　Butchery tax
7.　Dog tax
8.　Advertisement tax.
" and next to" Tokyo Metropolitan tax "shall be added" or special city tax, "while in paragraph 2 of said Article," the ward "shall read" the special ward."
第八十五條ノ六中「第七十三條」を「第七十三條ノ二」に、「區ノ存スル區域」を「特別區ノ存スル區域及特別市」に改める。
In Art.85-(6), "Article 73" and "the area in which a ward is established" shall read "Article 73-(2)" and "the area in which special ward is established" respectively.
第八十五條ノ七　東京都ノ特別區ノ存スル區域及特別市ニ於テハ第七十五條第一項ノ規定ノ準用ニ付テハ同項中百分ノ十トアルハ百分ノ二十（第八十五條ノ五ノ獨立税ニ付テハ百分ノ三十）トス
Article 85-(7).　In regard to the application with the necessary modifications of the provisions mentioned in Art.75, par.1, in the area of Tokyo Metropolis in which special ward is established and in Special City,"10% mentioned in the paragraph shall be 20%(30%, in regard to the independent tax mentioned in Article 85-(5)).
第八十五條ノ八中「區ノ存スル區域ニ於テハ」を「特別區ノ存スル區域ニ於テハ竝ニ特別市ハ」に改める。
In Article 85-(8), "in the area in which a ward is established" shall read "in the area in which special ward is established and Special City."
第八十五條ノ九を削る。
Article 85-(9) shall be deleted.
第八十五條ノ十中「區ノ存スル區域ニ於テハ」を「特別區ノ存スル區域ニ於テハ竝ニ特別市ハ」に改め、同條を第八十五條ノ九とする。
In Article 85-(10), "in the area in which a ward is established" shall read "in the area in which special ward is established and Special City," and the Article shall be Article 85-(9)).
第八十五條ノ十一中「東京都ノ區」を「東京都ノ特別區」に、「區税」を「特別區税」に改め、同條を第八十五條ノ十とする。
In Article 85-(11), "a ward of Tokyo Metropolis" and "the ward tax" shall read "Special ward of Tokyo Metropolis" and "special ward tax" respectively, and the Article shall be Article 85-(10),
第八十五條ノ十二第一項中「區」を「特別區」に改め、同條を第八十五條ノ十一とする。
In Art.85-(12), par.1, "ward" shall read "special ward" and the Article shall be Article 85-(11).
第八十五條ノ十三第一項中「區税」を「特別區税」に改め、同條第二項中「區、區長、區所屬ノ官吏、區所屬ノ都吏員若ハ區吏員、區會又ハ區條例」を「特別區、特別區長、特別區所屬ノ都吏員若ハ特別區吏員、特別區會又ハ特別區條例」に改め、同條を第八十五條ノ十二とする。
In Art.85-(13), par.1, "ward tax" shall read "special ward tax," and in paragraph 2 of the Article, "a ward, the chief of a ward, a government official attached to a ward, a Metropolitan officer attached to a ward or in officer of a ward, the assembly of a ward or a bylaw of a ward" shall read "special ward, the chief of a special ward, a Metropolitan officer attached to a special ward or an officer of special ward, the assembly of special ward or a bylaw of special ward," and the Article shall be Article 85-(12).
第八十五條ノ十四中「區ノ區税竝ニ東京都ノ區」を「特別區ノ特別區税竝ニ東京都ノ特別區」に、「勅令」を「政令」に改め、同條を第八十五條ノ十三とする。
In Article 85-(14), "ward tax in a ward of Tokyo Metropolis" shall read "special ward tax in a special ward of Tokyo Metropolis," "Imperial Ordinance" shall read "Government Ordinance," and the Article shall be altered as Article 85-(13).
第八十六條中「勅令」を「政令」に改める。
In Article 86, "Imperial Ordinance" shall read "Government Ordinance."
附　則
Supplementary Provisions:
この法律は、公布の日から、これを施行する。但し、官吏、府縣制、府縣参事会、東京都長官、北海道廳長官及び東京都の区並びに特別市に係る改正規定は、日本國憲法施行の日から、これを施行する。
The present Law shall come into force as from the day of its promulgation. However, the amended provisions concerning government official, Regulations, governing the Organization of Prefectures, prefectural council, Governor-General of Tokyo Metropolis, Governor-General of Hokkaido Region and a ward of Tokyo Metropolis and Special City shall come into force as from the day of enforcement of Japanese Constitution.
この法律は、昭和二十二年度分の地方税（法人に対する営業税については、昭和二十二年四月一日以後に終了する事業年度分又は同日以後における合併若しくは解散に因る分）から、これを適用する。
The present Law shall apply to the local tax as from the fiscal year 1947-48 (to the business tax for a juridical person, in the business year which closes on and after April 1, 1947, or in the part issue from the affiliation or dissolution, as from the same date).
昭和二十一年度分以前の地方税に関しては、なお從前の規定による。
As to the local tax in and before the fiscal year 1946-47, the old Law shall still apply.
土地及び家屋について一般に賃貸價格の改定されるまでは、地租及び地租附加税並びに家屋税及び家屋税附加税の標準賦課率については、第四十八條ノ四第一項、第五十八條及び第八十五條ノ二の規定にかかわらず、地租及び地租附加税に関してはその三倍以内、家屋税及び家屋税附加税に関してはその二倍以内において、命令を以て別段の定をなすことができる。
Up to the general amendment of the rent value of a land and house, the standard imposition rates of land tax, surtax on land tax, house tax and surtax on house tax, may be fixed otherwise by Ordinance, within threefold on land tax and surtax on land tax, and within twofold on house tax and surtax on house tax despite the provisions mentioned in Art.48-(4), par.1, Art.58 and Art.85-(2).
減租年期地、免租年期地その他地租法その他の法律により、一定の期間賃貸價格に関し特別の取扱をなす旨の定のあつた土地で土地台帳法により賃貸價格を設定若しくは修正すべきもの及び家屋税法により賃貸價格を定めない旨の定のあつた家屋で家屋台帳法により賃貸價格を決定すべきものについて、この法律施行の際賃貸價格が設定若しくは修正又は決定されていないときは、その土地又は家屋の賃貸價格が設定若しくは修正又は決定されるまでは、第四十六條第一項又は第四十七條第一項の改正規定にかかわらず、評定賃貸價格を標準として、地租又は家屋税を課することができる。
In cases where the rent is not established, or adjusted, or determined at the time of enforcement of the present Law, with respect to any land which comes within the period for reduction of or exemption from tax by virtue of the Land Tax Law and other Laws, or comes under special arrangements relative to the rent for a given period, and the rent thereon, therefore, has to be established or adjusted in accordance with the Cadastre Law, or with respect to the houses whose rent is not determined by the House Tax Law and is to be determined in accordance with the House Ledger Law, the land or house tax may be imposed in accordance with the appraised rent, irrespective of the amended provisions of Art.46, par.1, or Art.47, par.1, until the rent on the land or house in view is established, or adjusted, or determined.
前項の評定賃貸價格は、類地又は類似家屋の賃貸價格に比準し、当該土地又は家屋の品位及び情況に應じ、府縣條例の定めるところにより、府縣知事がこれを定めなければならない。
The estimated rent value mentioned in the preceding paragraph shall be fixed, according to the standard of quality of the land or house and its surroundings, by the prefectural governor, in accordance with the provisions mentioned in the prefectural bylaw, proportionating to the rent value of the similar land or house.
日本國憲法施行の日までは、改正後の地方税法中「政令」とあるのは「勅令」、「裁判所」とあるのは「行政裁判所」と読み替えるものとする。
Up to the day of enforcement of Japanese Constitution theretofore, "Government Ordinance" and "Court of Justice," mentioned in the revised Local Tax Law shall read "Imperial Ordinance," and "Administrative Litigation" respectively.