The following amendments shall be made to a part of the Local Tax Law:
In Table of contents,"
Section 1 Prefectural Tax
Division 2 Independent Tax
"shall read" Section 1 Prefectural Tax."
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."
In Article 2, "surtax on national tax" shall be deleted.
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.
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.
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.
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.
The protest mentioned in the preceding paragraph shall be fixed within 3 days after the date of receipt of the notification.
In case the Home Minister has received the protest mentioned in paragraph 4, he shall settle the same within three months.
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.
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."
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.
Paragraph 1 of Article 11 shall be amended as follows:
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.
A proviso as follows shall be added to paragraph 2 of the same Article:
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.
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.
In Article 17, "governmental or" shall be deleted.
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."
In Art.21, par.1, "governmental or" shall be deleted.
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."
In Art.24, par.1, item 3, "the Empire" shall read "our country."
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."
In Art.28, "prefectural council" shall read "prefectural assembly."
In Art.34, par.1, "the Empire" shall read "our country."
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."
In Art.39, "governmental or" shall be deleted.
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."
In Art.43, par.1, "governmental or" and "governmental or" shall be deleted.
In Chapter II, Section I, "Division I, Surtax," Articles 44 to 47 inclusive and "Division II, Independent Tax" shall be deleted.
Art.48, par.1, shall be amended as follows, and the Article shall be Article 44.
The prefectural taxes to be imposed on as independent tax shall be as follows:
1. Urban or rural prefectural inhabitant tax
9. Telephone subscription right tax
11. Acquision of immovable property tax
Art.48-(2) shall be Article 45.
In Art.48-(3), par.1, "April" shall read "October," and this Article shall be Article 45-(2).
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).
Article 48-(5) shall be Article 45-(4), and Article 48-(6) shall be Article 45-(5).
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.
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.
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.
The provisions of Art.10, pars.1 and 2 shall not apply with regard to the land tax.
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.
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.
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.
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.
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.
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.
The provisions of Art.10, pars.1 and 2, shall not apply with respect to house-tax.
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.
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.
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.
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.
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.
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.
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.
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.
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.
The net profit of an individual shall be the amount subtracted the necessary expenses from the total income.
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.
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.
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.
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:
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.
2. In case the funds are needed for the purpose of the emergency measures for calamity or the reconstruction of the same.
3. In case the funds are needed for the purpose of preventing infectious disease.
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.
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.
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.
Mine-lot tax shall be imposed in accordance with the following imposition rates, except when the permission of the Home Minister has been obtained:
1. Prospecting mine-lot per area of 1,000 tsubo 2 yen
2. Working mine-lot per area of 1,000 tsubo 4 yen
3. Sand mine-lot
River-bed per length of 1 cho 2 yen
Non-river-bed per area of 1,000 tsubo 2 yen
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:
Vessel tax shall not be imposed against the following acquisitions of vessel:
1. Acquisition of vessel through the succession to the headship of a House on the succession to estate.
2. Acquisition of vessel through the affiliation of corporations.
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:
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.
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.
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.
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.
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.
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.
Article 57. The city, town or village taxes to be permissible to impose as the surtax on prefectural tax are as follows:
3. Surtax on business tax
4. Surtax on mine-lot tax
6. Surtax on automobile tax
7. Surtax on railway line tax
8. Surtax on telephone, subscription right tax
9. Surtax on electric-pole tax
10. Surtax on acquisition of immovable property tax
11. Surtax on fishing-right tax
14. Surtax on amusement tax
15. Surtax on bath-taking tax
16. Surtax on an independent tax in accordance with the provisions mentioned in Art.44, par.2.
From Article 58 to Article 60 shall be deleted.
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.
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.
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.
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.
Article 62 shall be deleted.
In Art.63, par.1, "
Municipal, Town&Village tax,
" "
1. Municipal, Town, &Village tax,
" in paragraph 2 of the same Article," Article 48 "shall read" Article 44"and this Article shall be Article 62.
Article 65 shall read Article 63.
In Art.65 par.1, "April" shall read "October" and the Article shall be Article 64.
In Article 66, "\40" shall read "\80," and Article 64 "shall read" Article 63"and this Article shall be Article 65.
Article 66-(2) shall read Article 66.
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:
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.
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.
In Article 74, "Articles from 49 to 56" and "Article 63" shall read "Articles from 46 to 56-(3)" and "Article 62" respectively.
Art.75 par.1 shall be amended as follows:
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.
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.
Paragraph 1 of Article 76 shall be amended to rend as follows:
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.
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.
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."
Art.78, par.2 shall be deleted, and in paragraph 3 of the Article, "paragraph 3" shall read "paragraph 2."
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."
In Article 81, "governmental official and" shall be deleted.
In Article 83, "Imperial Ordinance" shall read "Government Ordinance," and a paragraph as follows shall be added at the end of said Article:
"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.
In Article 84, "Imperial Ordinance" shall read "Government Ordinance."
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.
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.
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.
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.
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 "
shall read
" 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."
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.
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)).
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."
Article 85-(9) shall be deleted.
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)).
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),
In Art.85-(12), par.1, "ward" shall read "special ward" and the Article shall be Article 85-(11).
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).
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).
In Article 86, "Imperial Ordinance" shall read "Government Ordinance."