LOCAL APPORTIONMENT TAX LAW
法令番号: 法律第33号
公布年月日: 昭和22年3月31日
法令の形式: 法律

審議経過

I hereby give My sanction to the Law amending the Local Apportionment Tax Law, far which the concurrence of the Imperial Diet has been obtained, and cause the same to be promulgated.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister for Home Affairs　UEHARA Etsujiro
Minister of Finance　ISHIBASHI Tanzan
Law No.33
CONTENTS OF THE LOCAL APPORTIONMENT TAX LAW
Chapter I. General Provisions
Chapter II. Do (Region), Fu (Urban Prefecture) and Ken (Prefecture) Apportionment Tax
Chapter III. City, Town and Village Apportionment Tax
Section 1. General Provisions
Section 2. Large City Apportionment Tax, City Apportionment Tax, and Town and Village Apportionment Tax
Section 3. Special Apportionment Tax
Chapter IV. Supplementary Provisions
LOCAL APPORTIONMENT TAX LAW
CHAPTER I. GENERAL PROVISIONS
Article 1.　The Local Apportionment Tax (hereinafter referred to as "Apportionment Tax" ) shall be apportioned to the To (Metropolis), Do (Region), Fu (Urban Prefectures) and Ken (Prefectures), to Special Cities, and to Cities, Towns and Villages.
Article 2.　The Apportionment Tax shall consist of 23.86 per cent of the yield of the Income Tax and the Jurical Person Tax, and of 31.38 per cent of the yield of the Admission Tax.
Article 3.　The amount of the Apportionment Tax to be apportioned for each fiscal year shall be 23.86 per cent of the Income Tax and the Juridical Person Tax, and 31.38 per cent of the Admission Tax, collected in the year preceding the immediately previous year.
When the amount of the Apportionment Tax to be apportioned under the provisions of the preceding paragraph exceeds 110 per cent of the amount apportioned for the previous fiscal year, the excess shall be deducted from the amount to be apportioned for the fiscal year concerned.
When the amount of the Apportionment Tax to be apportioned under the provisions of the first paragraph is less than 90 per cent of the amount apportioned for the previous fiscal year, the deficit shall be added to the amount to be apportioned for the fiscal year concerned.
Article 4.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be added to the amount of the Apportionment Tax to be apportioned under the provision of the preceding Article:
1.　In cases under the second paragraph of the preceding Article, the whole or a part of the amount in excess of 110 per cent of the amount apportioned for the previous fiscal year.
2.　In cases under the third paragraph of the preceding Article, the whole or a part of the deficit in comparison with the amount apportioned for the previous fiscal year.
3.　In cases where the amount under the first paragraph of the preceding Article is less than, and exceeds 90 per cent of, the amount apportioned for the previous fiscal year, the whole or a part of the deficit.
4.　In cases where the prospective amount of the yield of the Apportionment Tax for the fiscal year concerned exceeds the amount under the first paragraph of the preceding Article, the whole or a part of the excess.
Article 5.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be deducted from the amount of the Apportionment Tax to be apportioned under the provisions of Article 3:
1.　In cases under the second paragraph of Article 3, the whole or a part of the amount in excess of the amount apportioned for the previous fiscal year.
2.　In cases under the third paragraph of Article 3, the whole or a part of the deficit in comparison with 90 per cent of the amount apportioned for the previous fiscal year.
3.　In cases where the amount under the first paragraph of Article 3 exceeds, and is less than,110 per cent of the amount apportioned for the previous fiscal year, the whole or a part of the said excess.
4.　In cases where the prospective amount of the yield of the Apportionment Tax for the fiscal year concerned is less than the amount under the first paragraph of Article 3, the whole or a part of the deficit.
Article 6.　The required amount may, when it is necessary for the redemption of the principal and interest of debts under the provisions of Article 4 of the Special Account Law governing Apportionment of the local Apportionment Tax, be deducted from the amount of the Apportionment Tax to be apportioned for the fiscal year concerned.
Article 7.　The Apportionment Tax shall be apportioned to Do, Fu and Ken, and Cities, Towns and Villages, under the following classification:
1.　Do, Fu and Ken Apportionment Tax....　67 per cent of the total amount of the Apportionment Tax.
2.　City, Town and Village Apportionment Tax....　33 per cent of the total amount of the Apportionment Tax.
Article 8.　The amount of apportionment of the Apportionment Tax shall be calculated and determined in respect to each Do, Fu and Ken, and in respect to each City, Town and Village, as of the first day of the previous fiscal year.
In cases where, after the date mentioned in the preceding paragraph, the abolition, institution, division or amalgamation of Do, Fu and Ken or of Cities, Towns and Villages, or an alteration of their boundaries, has occurred, the amount of apportionment of the Apportionment Tax for the Do, Fu or Ken, or City, Towns or Villages concerned may be altered in accordance with the provisions of the relevant Order.
Article 9.　The Apportionment Tax shall be delivered in four installments in each fiscal year.
CHAPTER II. Do, FU, AND KEN APPORTIONMENT TAX
Article 10.　The Do, Fu and Ken Apportionment Tax shall be divided into Apportionment Amount of First to Fourth Categories, and shall be apportioned, in the case of the First and the Second Category Apportionment-Amounts, with the taxation capacity of each Do, Fu or Ken as the standard;in the case of the Third Category Apportionment-Amount, with the financial requirements of each Do, Fu or Ken as the standard;in the case of the Third Category Apportionment-Amount, with the financial requirements of each Do, Fu or Ken as the standard;and in the case of the Fourth Category Apportionment-Amount, to a particular Do, Fu or Ken where special circumstances exist, by taking into consideration the said circumstances.
Article 11.　The First to the Fourth Category Apportionment-Amount shall, respectively be 45 per cent, 5 per cent, 45 per cent and 5 per cent of the total amount of the Do, Fu and Ken Apportionment Tax.
Article 12.　The First Category Apportionment Amount shall be apportioned to a Do, Fu or Ken whose First Unit Tax Amount is less than the Do, Fu and Ken First Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
The First Unit Tax Amount shall be the amount obtained by dividing by deducting the 1-7th of the amount of Debts under Accidents and Public Works Expenditure from the amount of Three Revenue Taxes and Public Works Expenditure from the amount of Three Revenue Taxes (which comprise the Land Tax, the House Tax and the Business Tax, this definition being hereinafter omitted) calculated and determined by the standard assessment-rate of the Do, Fu or Ken concerned.
The Do, Fu and Ken First Standard Unit Tax Amount shall be the amount obtained by dividing by the population of all the Do, Fu and Ken the remainder obtained by deducting the 1-7th of the amount of Debts under Accidents and Public Works Expenditure of all the Do, Fu and Ken from the amount obtained by adding 90 per cent of the total amount of the Do, Fu and Ken Apportionment Tax to the amount of the Three Revenue Taxes calculated and determined by the standard assessment-rate of all the Do, Fu and Ken.
In regard to Hokkaido, the First Unit Tax Amount shall be the amount obtained by adding to the amount under the second paragraph the amount obtained by dividing by the population of Hokkaido a prescribed portion of that amount of the Hokkaido Colonization Expenditure which is to be disburesd for each fiscal year.
The prescribed portion of the amount of expenditure under the preceding paragraph shall be provided for in the relevant Order.
Article 13.　The Second Category Apportionment-Amount shall be apportioned to a Do, Fu or Ken whose Second Unit Tax Amount is less than the Do, Fu and Ken Second Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
The Second Unit Tax Amount shall be the amount obtained by dividing by the population of the Do, Fu or Ken concerned the remainder obtained by deducting from the total amount of the Ordinary Taxes of the Do, Fu or Ken concerned the aggregate of the amount of the Three Revenue Taxes, the amount of Do, Fu and Ken People's Taxes and the amount of Independent Taxes under the provisions of the second paragraph, Article 44 of the Local Taxes Law (hereinafter referred to as "the amount of Do, Fu and Ken Independent Taxes other than those legally provided for" ).
The Do, Fu and Ken Second Standard Unit Tax Amount shall be the amount obtained by dividing by the population of all the Do, Fu and Ken the amount obtained by adding 10 per cent of the total amount of the Do, Fu and Ken Apportionment Tax to the remainder obtained by deducting from the total amount of the Ordinary Taxes of all the Do, Fu and Ken the aggregate of the amount of the Three Revenue Taxes, of the Do, Fu and Ken People's Taxes and of the amount of Do, Fu and Ken Independent Taxes other than those legally provided for, of all the Do, Fu and Ken.
Article 14.　The Third Category Apportionment-Amount shall be apportioned in proportion to the increased population of the Do, Fu or Ken concerned.
The"increased population of the Large City portion obtained by adding 1,500,000 to the aggregate of three times the population of the City portion, and of the population of the Town and Village portion, of the Do, Fu or Ken concerned.
Article 15.　The method of apportioning the Fourth Category Apportionment-Amount shall be provided for in the relevant Order.
Article 16.　In regard to a Do, Fu or Ken, of which the aggregate of the amount obtained by dividing by the population of the Do, Fu or Ken concerned the amount of the Do, Fu and Ken Apportionment Tax under the provisions of Articles 12 to 14, and of the Third Unit Tax Amount of the Do, Fu or Ken concerned exceeds one and half time the Do, Fu and Ken Third Standard Unit Tax Amount, the amount obtained by multiplying the excess by the population of the Do, Fu or Ken concerned shall be, deducted from the amount of the Apportionment Tax to be apportioned.
The Third Unit Tax An punt shall be the aggregate of the First Unit Tax Amount under the second paragraph of Article 12, and of the Second Unit Tax Amount under the second paragraph of Article 13.
The Do, Fu and Ken Third Standard Unit Tax amount shall be the aggregate of the Do, Fu and Ken First Standard Unit Tax Amount under the third paragraph of Article 12, and of the Do, Fu and Ken Second Standard Unit Tax Amount under the third paragraph of Article 13.
Article 17.　The amount deducted under the provisions of the first paragraph of the preceding Article shall be added to the Fourth Category Apportionment-Amount.
CHAPTER III. TAXES FOR APPORTIONMENT TO CITIES, TOWNS AND VILLAGES
Section I. General Rules
Article 18.　The taxes for apportionment to cities, towns and villages shall be of four classes:taxes for apportionment to major cities, taxes for apportionment to cities, taxes for apportionment to towns and villages, and taxes for special apportionment.
The taxes for apportionment to major cities shall be apportioned to major cities, the taxes for apportionment to cities, the taxes for apportionment to towns and villages to towns and villages, and the taxes for special apportionment to major cities, cities, towns and villages.
The distinction between major cities and cities shall be subject to the definition prescribed by order.
Article 19.　The total amounts, respectively, of the taxes for apportionment to major cities, taxes for apportionment to cities, and taxes for apportionment to towns and villages shall be the sums combined of the sums worked out as prescribed in each of the following numbered clauses:
1.　The sums arrived at by allocating 45 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to the sum obtained by multiplying respectively by each total number of population the sums remaining after subtraction of the amount of the first average unit tax of major cities, cities or of towns and villages from the amount of the first standard unit tax of cities, towns and villages.
2.　The sums arrived at by allocating 5 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to the sums obtained by multiplying respectively by each total number of population the sums remaining after subtraction of the amount of the second average unit tax of major cities, cities, or towns and villages from the amount of the second standard unit tax of cities, towns and villages.
3.　The sums arrived at by allocating 45 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to three times the total number of population of major cities, two times the total number of population of cities, and the total number of population of towns and villages.
The amount of the first average unit tax of major cities, cities, or towns and villages, referred to in item 1 of the preceding paragraph, shall be the amount obtained by dividing by each total number of population the amount of the local rates on three income taxes (including as hereinafter the local rates on land tax, local rates on house tax, and local rates on business tax) computed at the standard levying rates of major cities, cities, or towns and villages.
The amount of the first standard unit tax of cities, towns and villages, referred to in item 1 of paragraph 1 above, shall be the amount obtained by dividing by the number of population of all the cities, towns and villages the sum combined of the sum of the local rates on three income taxes computed at the standard levying rates of all the cities, towns and villages, and of 90 per cent of the total amount of the taxes for apportionment to cities, towns and villages.
The total amount of the second average unit tax of major cities, cities, or towns and villages, referred to in item 2 of paragraph 1 above, shall be the amount arrived at by dividing by the respective total numbers of population the amount remaining after subtraction, from the total amount of ordinary rates of major cities, cities, or of towns and villages, of the sum combined of the amounts of the local rates on three income taxes, city, town and village citizenship rates, local independent rates under the Local Taxation Law, Article 44, paragraph 2 (hereinafter referred to as the ultra-statutory local independent rates), and of the independent rates under the Local Taxation Law, Article 62, paragraph 3 (hereinafter referred to as the ultrastatutory independent rates under the City, Town and Village Taxation Law).
The amount of the second standard unit tax of cities, towns and villages, referred to in item 2 of paragraph 1 above, shall be the amount arrived at dividing by the number of population of all the cities, towns and villages the sum combined of ten per cent of the total amount of the taxes for apportionment to cities, towns and villages and the sum remaining after subtraction of the amount combined of the amount of the local rates on three income taxes, the amount of city, town and village citizenship rates, the amount of the ultra-statutory local independent rates, and the amount of the ultrastatutory independent rates under the City, Town and Village Taxation Law from the total sum of ordinary rates of Village Taxation Law from the total sum of the ordinary rates of all the cities, towns and villages.
Article 20.　In case where the sum combined of the amount arrived at by dividing by each total number of population of the major cities, the cities, of the towns and villages each total amount worked out under the provision of the preceding Article of the taxes for apportionment to major cities, the taxes for apportionment to cities, and the taxes for apportionment to towns and villages, and of the amount of the third average unit tax of major cities, cities, or towns and villages, exceeds two times the amount of the third standard unit tax of cities, towns and villages, then the amount obtained by multiplying the excess amount by the total number of population of the major cities, cities, or towns and villages in question shall be deducted from the respective total amount of the taxes for apportionment to major cities, the taxes for apportionment to cities, or the taxes for apportionment to towns and villages concerned.
The amount of the third average unit tax of major cities, cities, or towns and villages shall respectively be the amount combined of the amount of the first average unit tax prescribed in paragraph 2 of the preceding Article and of the amount of the second average unit tax prescribed in paragraph 4 of the preceding Article.
The amount of the third standard unit tax of cities, towns and villages shall be the sum combined of the amount of the first standard unit tax of cities, towns and villages prescribed in paragraph 3 of the preceding Article and of the amount of the second standard unit tax of cities, towns and villages prescribed in paragraph 5 of the preceding Article.
Article 21.　The total amount of the taxes for special apportionment shall be 5 per cent of the total amount of the taxes for apportionment to cities, towns and villages.
Article 22.　The amount of the deduction made under the provision of paragraph 1 of Article 20 above shall be added to the taxes for specia apportionment.
Section 2. Taxes for Apportionment to Major Cities, Taxes for Apportionment to Cities, and Taxes for Apportionment to Towns and Villages
Article 23.　The taxes for apportionment to major cities, the taxes for apportionment to cities, and the taxes for apportionment to towns and villages shall respectively be divided into three classes of from the first class apportionment amount to the third class apportionment amount. The first class apportionment amount and the second class apportionment amount shall be apportioned on the basis of the ability of levy of the major cities, cities, or towns and villages;the third class apportionment amount on the basis of the financial requirements of the major cities, cities, or towns and villages.
Article 24.　The first class apportionment amount, the second class apportionment amount, and the third class apportionment amount shall respectively be 47.5 per cent, 5 per cent, and 47.5 per cent of the total amount of the taxes for apportionment to major cities, the total amount of the taxes for apportionment to cities, or the total amount of the taxes for apportionment to towns and villages.
Article 25.　The first class apportionment amount shall be apportioned to such major cities, cities, or towns and villages for which the amount of the first unit tax is short of the amount of the first standard unit tax of major cities, the first standard unit tax of cities, or the first standard unit tax of towns and villages, in proportion to the sums obtained by multiplying such deficient amount by the number of population of the major cities, cities, or towns and villages concerned.
The amount of the first unit tax shall be the amount obtained by dividing by the number of population of the cities, towns and villages concerned the amount of local rates on three income taxes computed at the standard levy rates of the cities, towns and villages concerned.
The amount of the first standard unit tax major cities, the amount of the first standard unit tax of cities, or the amount of the first standard unit tax of towns and villages shall be the amount obtained by dividing by the number of population of all the major cities, or all the cities, or all the towns and villages the sum combined of the amount of the local rates on three income taxes computed at the standard levying rates of all the major cities, all the cities, or all the towns and villages, and of 90 per cent of the total amount of the taxes for apportionment to major cities, or of the taxes of apportionment to cities, or of the taxes for apportionment to towns and villages.
Article 26.　The second class apportionment amount shall be apportioned to such major cities, cities or towns and villages, for which the amount of the second unit tax is short of the amount of the second standard unit tax of major cities, the second standard unit tax of cities, or of the second standard unit tax of towns and villages, in proportion to the sum obtained by multiplying such deficient amount by the number of population of the major cities, cities, or towns and villages concerned.
The amount of the second unit tax shall be the amount obtained by dividing by the number of population of the cities or towns and villages concerned the amount remaining after subtraction, from the total amount of ordinary rates of the cities or towns and villages concerned, of the combined sum of the local rates on three income taxes, city or town and village citizenship rates, ultra-statutory local independent rates, and the ultra-statutory independent rated under the City, Town and Village Taxation Law.
The amount of the second standard unit tax of major cities, the amount of the second standard unit tax of cities, or the amount of the second standard unit tax of towns and villages, shall be the amount obtained by dividing by the number of population of all the major cities, all the cities, or of all the towns and villages the total amount of the ordinary rates of all the major cities, all the cities, or of all the towns and villages less the amounts of the local rates on three income taxes, the city, town and village citizenship rates, ultra-statutory local independent hates, and of the ultra-statutory independent rates under the City, Town and Village Taxation Law, and plus 10 per cent of the total amount of the taxes for apportionment to major cities, or 10 per cent of the total amount of the taxes for apportionment to towns and villages.
Article 27.　The third apportionment amount shall be apportioned in proportion to the increased numbers of population of the cities, towns and villages concerned.
The increased numbers of population shall be the numbers of population of the major cities, cities, or towns and villages concerned with the addition made, respectively, of 900,000, 45,000, or 3,000.
Article 28.　In the case of major cities, cities, or towns and villages where the sum combined of the sum obtained by dividing by the number of population of the major cities, the cities, or the towns and villages the amount of the taxes for apportionment to the major cities, the amount or the taxes for apportionment to the cities, or the amount of the taxes for apportionment to the towns and villages as provided by the preceding 3 Articles, and of the amount or the third unit tax of the major cities, cities, or the towns and villages, exceeds by one time and a half, one time and a half, or two times respectively, the amount of the third standard unit tax of the towns and villages the sum obtained by multiplying such excess amount by the number of population of such major cities, cities or towns and villages shall be deducted from the apportionments amount of the taxes for apportionment.
The amount of the third unit tax shall be the amount combined of the amount of the first unit tax mentioned in paragraph 2 of Article 25 and of the amount of the second unit tax mentioned in paragraph 2 of Article 26.
The amount of the third standard unit tax of major cities, the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of towns and villages shall respectively be the amount combined of the amount of the first standard unit tax of cities, or of the first standard unit tax of towns and villages, mentioned in paragraph 3 of Article 25, and of the amount of the second, standard unit tax of major cities, the second standard unit tax of cities, or of the second standard unit tax of towns and villages mentioned in paragraph 3 of Article 26.
Article 29.　The amount of the deduction made under the provision of paragraph 1 of the preceding Article shall be added to the tax for special apportionment.
Section 3. Special Apportionment Tax
Article 30.　The special apportionment tax shall be apportioned to major cities, cities, towns and villages in consideration of special circumstances which may prevail therein.
Article 31.　The special apportionment tax shall be apportioned by the method prescribed by order.
CHAPTER IV. SUPPLEMENTARY PROVISIONS
Article 32.　So far as the taxes for apportionment to prefectures are concerned, Tokyo Metropolis as a whole shall be regarded as a Prefecture, and so far as the taxes for apportionment to cities, towns and villages are concerned, any area where a special district exists shall be regarded as a city.
So far as the taxes for apportionment to prefectures are concerned, a special municipality shall be regarded as a Prefecture, and so far as the taxes for apportionment to cities, towns and villages are concerned, it shall be regarded as a City.
Article 33.　In applying the present Law, a town or village association which conjointly conducts the entire business of the town or village concerned shall be regarded as a town or village, and a town or village association which corresponds to a town or village shall be regarded as a town or village.
As regards the seven Isles of Izu special provisions may be enacted by order.
Article 34.　The population mentioned in Articles 12, 13, 16, 19, 20 and Articles 25 to 28, the populations of major cities, the populations of major cities and towns and villages mentioned in Article 14, the amount of three income taxes or local rates on three income taxes mentioned in Articles 12, 13, 19, 25 and 26, the total amount of ordinary taxes, the amount of citizenship taxes, the amount of ultra-statutory independent taxes under the Prefectural Taxation Law, the amount of local rates on ultra-statutory independent taxes under the City, Town and Village Taxation Law mentioned in Article 26, the total amount of taxes for apportionment to prefectures mentioned in Articles 12, and 13, the total amount of taxes for apportionment to cities, towns and villages mentioned in Article 19, the total amount of taxes for apportionment to major cities, the total amount of taxes for apportionment to cities and the total amount of taxes for apportionment to towns and villages mentioned in Articles 25 and 26, and the unpaid amount of civil engineering expenses for repair of war-damages in Article 12, shall respectively be determined by order.
Article 35.　In cases where there is a miscalculation in regard to the number of population and the amount of taxes which are used as a basis for apportionment of the apportionment tax, the apportionment amount shall, as prescribed by order, be worked out by adding to, or deducting from, the number of population and the amount of taxes to be used as a basis for apportionment of the apportionment tax in the next fiscal year.
Article 36.　A Local Apportionment Tax Committee shall be set up to respond to the Government's consultation on important matters respecting the enforcement of the present Law.
The regulations for the Local Apportionment Tax Committee shall be established by a Government Ordinance.
Article 37.　Necessary particulars respecting the Apportionment Tax other than provided for by the present Law shall be prescribed by order.
Supplementary Provisions:
Article 1.　The present Law shall come into force as from the day of its promulgation. However, that part of the revised provisions in Article 14 of the Additional Provisions which concerns budgets, the Imperial Diet and the Imperial Ordinance shall be enforced as from the day of enforcement of the Imperial Constitution.
The present Law shall apply as from the 1947 fiscal year.
As regards the local apportionment tax in and prior to the 1946 fiscal year the current provisions shall apply.
Article 2.　"23.86 per cent" in Article 2 shall be 23.79 per cent in the 1947 fiscal year,
31.38 per cent in Article 2 shall be 29.30 per cent in the 1947 fiscal year.
Article 3.　"23.86 per cent" in Article 3, paragraph 1 shall be 181.86 per cent in the 1947 fiscal year, 94.99 per cent in the 1948 fiscal year, and 23.79 per cent in the 1949 fiscal year.
"31.38 per cent of the Admission Tax" in Article 3, paragraph 1 shall be 221.85 per cent of the Admission Tax and the Amusement Tax in the 1947 fiscal year,161.23 per cent of the Admission Tax and Amusement Tax in the 1948 fiscal year, and 29.30 per cent of the Admission Tax in the 1949 fiscal year.
Article 4.　For the time being, the taxes for apportionment to prefectures shall include the fifth class apportionment amount in addition to the first-fourth apportionment amounts, and it shall be apportioned to these prefectures whose revenues from taxes have decreased due to war damages, according to the extent of decrease in revenue.
The first class apportionment amount shall be the sum prescribed by order which does not exceed 10 per cent of the total amount of taxes for apportionment to prefectures.
For the time being, the first class apportionment amount and the third class apportionment amount among the taxes for apportionment to prefectures, shall, irrespective of the provisions of Article 11, be respectively half of the sum obtained by substracting from the total amount of taxes for apportionment to prefectures, the combined total of the second and fourth class apportionment amounts prescribed in Article 11, and the fifth class apportionment amount prescribed in the preceding paragraph.
Article 5.　The fifth class apportionment amount included in the taxes for apportionment to prefectures shall be apportioned to prefectures proportionately to the balance between the actual revenues from taxes after war damages (hereinafter referred to as "post-war-damages amount of taxes" ) and the estimated revenues from taxes which would have been obtained if there had been no war damages (hereinafter referred to as "pre-war-damage amount of taxes" ).
In cases where the fifth class apportionment amount included in the taxes for apportionment to prefectures exceeds the total amount of balance mentioned in the preceding paragraph, the excess amount shall be added to the fourth class apportionment amount.
Article 6.　For the time being, "Articles 12 to 14" in Article 16, paragraph 1 shall read "Articles 12 to 14 and Article 5, paragraph 1 of the Additional Provisions."
Article 7.　For the time being, the taxes for apportionment to cities, towns and villages shall include the temporary special apportionment tax in addition to the taxes for apportionment to major cities, the taxes for apportionment to cities, the taxes for apportionment to towns and villages and the special apportionment tax, and these shall be apportioned to major cities, cities, towns and villages whose revenues from taxes have decreased due to war damages, according to the extent of decrease.
The amount of the temporary special apportionment tax shall be the sum prescribed by order which does not exceed 20 per cent of the total amount of taxes for apportionment to cities, towns and villages.
For the time being, "45 per cent of the total amount of taxes for apportionment to cities, towns and villages" referred to in Article 19, paragraph 1 shall read "the amount obtained by deducting half of the temporary special apportionment taxes from 45 per cent of the total amount of taxes for apportionment to cities, towns and villages."
Article 8.　The temporary special apportionment tax shall be apportioned to major cities, cities, towns and villages in proportion to the balance between the post-war-damage-amount of taxes and the pre-war-damage amount of taxes.
In cases where the total amount of temporary special apportionment taxes exceeds the total amount of the balance referred to in the preceding paragraph, the excess amount shall be added to the special apportionment tax.
Article 9.　For the time being, "the amount of taxes for apportionment to major cities, of taxes for apportionment to cities or of taxes for apportionment to towns and villages prescribed in the preceding three Articles" referred to in Article 28, paragraph 1 shall read "the combining total of the amount of taxes for apportionment to major cities and the amount of taxes for apportionment to cities or of taxes for apportionment to towns and villages prescribed in the preceding three Articles and" the amount of temporary special apportionment tax prescribed in Article 8, paragraph 1 of the Supplementary Law, "and" the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of cities, or the amount of the third standard unit tax of towns and villages "referred to in the same paragraph shall read" the amount of the special standard unit tax of major cities, the amount of the special standard unit of cities, or the amount of the special standard unit tax of towns and villages."
Article 10.　The amount of the special standard unit tax of major cities, the amount of special standard unit tax of cities, or the amount of the special standard unit tax of towns and villages mentioned in the preceding Article shall be the sum obtained by dividing the total amount of temporary special apportionment taxes apportioned respectively to major cities, cities or towns and villages, by the number of population of all major cities, cities or of towns and villages, plus the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of cities, and the amount of the third standard unit tax or towns and villages.
Article 11.　The pre-war-damage amount of taxes, the post-war-damage amount of taxes mentioned in Articles 5 and 8 of the Additional Provision and the number of population mentioned in the preceding Article shall be prescribed by order.
Article 12.　So far as the 1947 and 1948 fiscal years are concerned, "the first day of previous fiscal year" in Article 8, paragraph 1 shall read "the first day of the current fiscal year."
In Article 38, paragraph 2 "Governmen Ordinance" shall, until the date of the enforcement of the Japanese Constitution, read "Imperial Ordinance."
Article 13.　For the time being, in working out the amount of the first unit tax referred to in Article 12, paragraph 2, and the amount of the first standard unit tax of prefectures referred to in paragraph 3 of the same Article, there may, as prescribed by order, be added to three income taxes the amount of taxes for refundment and local rates on national taxes under the unrevised Local Tax Apportionment Law and the Local Taxation Law, and in working out the amount of the second unit tax mentioned in Article 13, paragraph 2 and the amount of the second standard unit tax mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may as prescribed by order, be deducted from the total amount of ordinary taxes.
For the time being, in working out the amount of the first average unit tax of major cities, cities, or towns and villages mentioned in Article 19, paragraph 2, the amount of the first standard unit tax of cities, towns and villages mentioned in paragraph 3 of the same Article, the amount of the first unit tax mentioned in Article 25, paragraph 3, and the amount of the first standard unit tax of major cities, or the amount of the first standard unit tax of towns and villages mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may, as prescribed by order, be added to the three income taxes, and in working out the amount of the second average unit tax of major cities, cities or towns and villages mentioned in Article 19, paragraph 3, the amount of the second standard unit tax of towns and villages mentioned in paragraph 5 of the same Article, the amount of the second unit tax mentioned in Article 26, paragraph 2, the amount of the second standard unit tax of major cities, and the amount of the second standard unit tax of cities, or the amount of the second standard unit tax of towns and villages mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may, as prescribed by order, be deducted from the total amount of ordinary taxes.
Article 14.　A part of the Special Account Law governing Apportionment of the Local Apportionment Tax shall be revised as follows:
In Article 2 "the income and distribution taxes such as land tax, house tax and business tax" shall be revised as "local apportionment tax," and "retrocession tax and distribution tax" as "local apportionment tax."
"Distribution taxes" in Article 4, paragraph 2 shall be revised as "local apportionment taxes," and "Article 6" as "Article 3."
"Budget for revenue and expenditure," "general budget for revenue and expenditure," and "Imperial Diet" in Article 8 shall read, "budget," "budget of general account" and "National Diet" respectively.
In Article 10 "Imperial Ordinance" shall be revised as "Government Ordinance."
Paragraphs 2 to 5 of the Supplementary Provisions shall be revised as follows:
As regards the local apportionment tax in and prior to the 1946 fiscal year, the current provisions shall apply.