The Non War Sufferers Special Tax Law
法令番号: 法律第143号
公布年月日: 昭和22年11月30日
法令の形式: 法律

審議経過

I hereby promulgate the Non War Sufferers Special Tax Law.
Signed:HIROHITO, Seal of the Emperor
This thirtieth day of the eleventh month of the twenty-second year of Showa (November 30, 1947)
Prime Minister　KAYTAMA Tetsu
Law No.143
Contents of the Non War Sufferers Special Tax Law
Chapter 1. General Provisions
Chapter 2. Taxable Standard and Tax Rates
Section 1. Non War Damaged House Tax
Section 2. Non War Sufferers Tax
Chapter 3. Declaration and Payment
Chapter 4. Correction and Determination
Chapter 5. Reinvestigation, Petition and Law Suit
Chapter 6. Miscellaneous Provisions
Chapter 7. Penal Provisions
The Non War Sufferers Special Tax Law
Chapter 1. General Provisions
Article 1.　The non war sufferers special tax shall be imposed in accordance with the present Law.
The non war sufferers special tax shall consist of the non war damaged house tax and the non war sufferers tax.
Article 2.　A non war damaged house shall mean in the present Law a house which was located Within the enforcement area of the present Law at 00:00 August 16, 1945 (the date shall hereinafter be referred to as the date of investigation).
A non war sufferers shall mean in the present Law any of such persons as are enumerated below:
1.　A householder living on his own account within the enforcement area of the present Law at 00:00 July 1, 1947 (the date shall hereinafter be referred to as the assessment date) whose household member had suffered losses, if any at all, on his house and/or on his personal estates (excluding hereinafter cash and securities) located within the enforcement area of the present Law only within a certain amount in the sum total of the value of the house or personal estate, because of war damages (shall hereinafter be defined as the calamities arising directly or indirectly out of fighting activities in the wartime).
2.　A corporation which owned assets or business within the enforcement area of the present Law on the assessment date, and which had suffered losses due to war damages, if any at all, on its house or personal estates located within the enforcement area of the present Law only within a certain amount in the sum total of the value of the house or personal estates.
A certain amount as referred to under Item 1 or 2 of the preceding paragraph shall be 30% of the sum total of the value as of the date of investigation, of a house and/or personnel estates held, within the enforcement area of the present Law, by the member of a houshold referred to under Item 1 of said paragraph or by the corporation referred to under Item 2 of said paragraph and the amount of damages as referred to under Item 1 or 2 of said paragraph.
In case an inheritance has taken place on a member of a household who suffered losses due to war damages, or in case a corporation which suffered losses due to war damages has ceased to exist by amalgamation, after the date of the war damages but before assessment date, the losses which the decedent or the corporation which ceased to exist had suffered (or, in case there are two or more heirs, losses as divided by each heir in proportion of the value of estate each is entitled), shall be deemed to have been suffered by a heir or a corporation which continues to exist or has been established by amalgamation, for purposes of the computation of losses as referred to under Item 1 or 2 of Par.2.
In case an inheritance has taken place on a member of a household, or a corporation has ceased to exist by amalgamation, after the date of investigation but before the assessment date, a house and/or personal estates held, within the enforcement area of the present Law as of the date of investigation, by the decendent or the corporation which ceased to exist (or, in ease there are two or more heirs, the value of the property as divided by each heir in proportion to the value of estate each is entitled) shall be deemed to have been held, as of the date of investigation by the heir or the corporation continueing to exist after or established by the amalgamation, for the purposes of the computation of the value of the house or personal estates referred to under Par.3.
In respect to an unincorporated body which is supposed to have a representative or an executive, the provisions concerning corporation in the present Law shall apply.
Matters pertaining to the collection of the non war damaged house tax and/or the non war sufferers tax in the case of the application of the preceding paragraph shall be provided for by Ordinance.
The term "house" in the meaning of the present Law shall include residential house, store, factory plant, warehouse and other buildings.
Article 3.　A person who owned a non war damaged house on the date of investigation shall be liable to pay the non war damaged house tax.
Article 4.　A non war suffered householder and non war suffered corporation who were using houses located within the enforcement area of the present Law on the assessment date, shall be liable to pay the non war suffered tax;provided, that, in respect to a corporation who has been newly established after the date of investigation and has principal business place or main office within the enforcement area of the Law, or who has not a principal business place or main office within the enforcement area of the Law and has newly become to use houses within the enforcement area of the present Law after the date of investigation, this shall not hold good.
The proviso of the preceding paragraph shall not apply to a corporation which succeeded on or before the assessment date, a business existed as of the date of investigation.
Article 5.　The non war damaged house tax and non war sufferers tax shall not be imposed upon persons having their nationality in the countries as enumerated below (excluding persons having Japanese nationality) and upon the juridical persons established by virtue of Laws or Statutes of the countries as enumerated below:
Australia, Belgium, Bolivia, Brazil, Canada, Chile, China, Colombia, Costa Rica, Cuba, Czechoslovakia, Denmark, Dominican Republic, Ecuador, Egypt, Ethiopia, France, United Kingdom of Great Britain and Northern Ireland, Greece, Guatemala, Haiti, Honduras, Iceland, India, Iran, Iraq, Lebanon, Liberia, Grand Duchy of Luxemburg, Mexico, Netherlands, New Zealand, Nicaragua, Norway, Panama, Paraguay, Peru, Philippines, Poland, Salvador, Saudi Arabia, Syria, Turkey, Union of South Africa, Union of Soviet Socialist Republics, United States of America, Uruguay, Venezuela, Yugoslavia.
Article 6.　In case an inheritance has taken place, before the enforcement date of the present Law but after the date of investigation, on an owner of a non war damaged house, the heir concerned or the estate trust (meaning an estate deemed as a juridical person in case the existence of the heir is not clear;the same goes hereinafter) shall be deemed to have owned the house concerned on the date of investigation, for purposes of the present Law.
In case a corporation whcih had had a non war damaged house on the date of investigation has ceased, before the enforcement of the present Law but after the date of investigation, to exist by amalgamation, a corporation which continues to exist after, or established by, the amalgamation shall be deemed to have owned the house concerned on the date of investigation, for purposes of the present Law.
A person who has obtained before the enforcement of the present Law a non war damaged house due to (excluding a house owned by the Nation, prefecture, city, town or village or other public bodies as may be provided for by Ordinance) entire or partial succession of business of a corporation who had the house in possession on the date of investigation shall be deemed to have owned the house on the date of investigation, for purposes of the present Law.
A person who has obtained in accordance with Art.60, Par.1 of the War Indemnity Special Measures Law, by transfer a non war damaged house, which had been in possession of the state, local public bodies or of a specified instrumentality referred to under Art.1, Par.1 of said Law on the date of investigation, shall be deemed, for purposes of the present Law, to have owned the house concerned on the date of investigation.
In case an inheritance has taken place, before the enforcement of the present Law but after the assessment date, on a non war suffered householder who was using a house located within the enforcement area of the present Law on the assessment date, the heir or the estate trust concerned shall be regarded as a non war suffered householder who was using the house on assessment date.
In case a non war suffered corporation which had used a house located within the enforcement area of the present Law on the assessment date, has ceased, before the enforcement date of the present Law but after the assessment date, to exist by amalgamation, a corporation which continues to exist after, or established by, the amalgamation shall be regarded as a non war suffered corporation which had used the house concerned on the assessment date.
Article 7.　The non war damaged house tax shall not be imposed on any of such non war damaged houses as are enumerated below:
1.　Houses owned by the nation, prefectures, cities, towns or villages, or other public bodies as may be provided for by Ordinance, on the date of investigation and houses belonged to the Imperial Household as of the same date.
2.　Houses immune from the house tax by virtue of Art.3 of the old House Tax Law, on the date of investigation; provided that, in case a house transferred from the Nation etc. under the circumstances referred to under Par.4 of the preceding Article, is not, as of the date of filing a return as referred to under Art.17, Par.1 or 2 or Art.18, a house which is to come under respective items of Art.3 of the old House Tax Law, the house shall be excluded.
3.　A house transferred, after the date of investigation but before the enforcement date of the present Law, to the state, prefectures, cities, towns or villages or to such public bodies as are provided for under Item 1 or Par.2, Item 1, without countervalue.
4.　A house owned by a corporation whose shares are held, as of December 7, 1941, by foreign nationals as referred to under Art.5, by one third or more of the total paid in amount thereof.
The non war sufferers tax shall not be imposed on any of such persons as are enumerated below:
1.　The state, prefectures, special wards, cities, towns and villages, and other public bodies as may be provided for by Ordinance.
2.　A householder of a household which has been sustained mainly by a person (excluding a soldier or a civilian attached to armed forces who stationed, as of the date of investigation, outside the enforcement area of the present Law apart from his families or the chief of his household), who repatriated from outside the enforcement area of the Law after the date of investigation.
3.　A householder of a household which as of the assessment date, never used houses rental-valued at more than 100 yen and which has been mainly sustained by a person who died within six years before the enforcement of the Law, because of the war calamity.
4.　Students, schoolboys or the likes who was living, as of the assessment date, mainly on the remittance money.
5.　A corporation prescribed under Item 4 of the preceding paragraph.
Chapter 2. Taxable Standard and Tax Rates
Section 1. The Non War Damaged House Tax
Article 8.　The taxable standard of the non war damaged house tax shall be the rental value of a non war damaged house which was owned by a person on the date of investigation who is coming under Art.3, and which is entered, as of the same date, on the House Ledger as provided for under Art.5 of the old House Tax Law.
In case the rental value of all or a part of a non war damaged house as referred to under the preceding paragraph has not been entered on the House Ledger as provided for under Art.5 of the Old House Tax Law on the date of investigation, in case the rental value of a house failed to represent damages as of the date of investigation, or in case the provisions of Art.6, Par.4 is to apply, the taxable standard of the non war damaged house tax shall be such rental value as is to be determined, in the same manner as the cases referred to Art.13 of the House Ledger Law, on the house concerned, according to the circumstances as of the date of investigation (or as of the date of transfer in case the Art.6, Par.4 is to apply).
Article 9.　The non war damaged house tax shall not be due on a non war damaged house which rental value referred to under the preceding Article, is less than 30 yen.
Article 10.　The tax rate of the non war damaged house tax shall be 30%.
Section 2. The Non War Sufferers Tax
Article 11.　The taxable standard of the non war sufferers tax shall be the rental value of a house used by a household to which a householder who is liable to pay tax belonged or a corporation which is liable to pay tax, in the assessment date as is entered as of said date on the House Ledger as provided for under Art.5 of the House Ledger Law.
The provision of Art.8, Par.2 shall apply to the taxable standard of the non war sufferers tax in the case where the rental value of the house as referred to under the preceding paragraph is to be determined pursuant to the House Ledger Law but is entirely or partly not entered, as of the assessment date, in the House Ledger as provided for under Art.5 of said Law or in case the rental value of a house failed to represent, as of the assessment date, damages occurred through said date. In this case, "the date of investigation" , in Art.8, Par.2 shall read "the assessment date" .
If the house as referred to under Par.1 is a house not to be rental valued pursuant to the House Ledger Law, on the assessment date, the Government shall determine the rental value of the house instrumental to the determination of the taxable standard of the non war sufferers tax, according to the circumstances as of the assessment date, in the same manner as the case referred to under Art.13 of the same Law.
Article 12.　If, in the case of the preceding Article, a house has been jointly used by two or more households or corporations, the taxable standard of the non war sufferers tax shall be the sum total of the following:
1.　The rental value of the house referred to under the preceding Article multiplied by the ratio of the floor space (shall hereinafter mean the floor space computed in the same manner as is the case of the House Ledger Law) exclusively used by each unit on the assessment date, to the entire floor space of the house.
2.　An amount as may be obtained by applying the ratio of the floor space exclusively used, on the assessment date, by each unit to the sum total of the floor space exclusively used by each unit (meaning the floor space other than the space available for common use) to an amount as may be obtained by multiplying the rental value of the house by the ratio of the floor space used by each unit in common (meaning the space of the floor in the house ordinarily available for common use) to the entire floor space of the house.
In case the application of the preceding paragraph is deemed inappropriate, the taxable standard of respective household may be worked out by dividing the entire rental value of the house as of the assessment date by the proportion which the appraised rent for respective household bears to the total appraised rent of the house, and on the basis of the floor space exclusively used, or appraised rent paid, by respective household as of the assessment date.
The term appraised rent shall mean a rent appraised on the basis of actual rent paid by a household, as of the assessment date, for a space which the household occupies and which can be deemed standard.
If the calculation of the taxable standard is to be made in accordance with Par.1 or 2, other methods shall not be used for the same house.
The scope of "a" house as referred to under Par.1 and the preceding paragraph shall be the same as is defined under the House Ledger Law.
Article 13.　In case a corporation which succeeded, before the assessment date, a business existed as of the date of investigation, is the one which comes under any of the following items, the taxable standard of the non war sufferers tax which the corporation is liable to pay shall be the rental value of the house used, on the assessment date, by the corporation, as multiplied by the ratio shown hereunder:
1.　In case the corporation is the one established by or continued to exist since the time before an amalgamation, the other party of the amalgamation being a corporation existed as of the date of investigation, the ratio which the value as of the time immediately before the amalgamation, of the asset held by the corporation existed as of the date of investigation bears to the value as of the time immediately after the amalgamation, of the asset held by the corporation existing after the amalgamation:
2.　In case the corporation is the one which has been established after the date of investigation and which has succeeded, by the assessment date, a business held by a natural person as of the date of investigation, the ratio which the value, as of the time immediately before the date of investigation, of the asset held by the natural person in relation to his business bears to the value of the asset held by the corporation immediately after the time of the succession.
A corporation established before the assessment date by an amalgamation of two or more such corporations as existed as of the date of investigation shall be deemed to be a corporation existed as of the date of investigation, for purposes of Item 1 of the preceding paragraph.
Article 14.　The rental values (shall hereinafter be the rental values as referred to under the preceding three Articles) of such houses as are enumerated below shall not be counted into the computation of the taxable standard of the non war sufferers tax:
1.　Houses designated as of the assessment date as national treasures, materials or scenery spots pursuant to the Law concerning the Preservation of National Treasures or the Law concerning the Preservation of Historical Places, Scenery Spots and Natural Monuments;
2.　Houses used on the assessment date directly for educations or educational purposes by private kindergartens, primary schools, middle schools, established pursuant to the School Education Law or private middle schools, technical schools, higher schools, universities continuing to exist pursuant to told Laws by virtue of the provision of Art.98 of said Law, and other private schools as moy be designated by the Minister of Finances;
3.　Houses used on the assessment date for purposes of such incorporated religious bodies as shrines, temples or churches set up on the basis of the Religious Corporation Ordinance;
4.　Houses which were used on the assessment date as office buildings or directly for purposes of public interests, by the corporations established on the basis of Art.34 of the Civil Code, or by corporations with nonprofit making purposes and which are designated by the Minister of Finance;
5.　Houses used on the assessment date for official or public purposes by irrigation associations, federation of irrigation associations or Hokkaido Public Works Association;
6.　Houses used on the assessment date by arable land adjustment associations, federations thereof, or by the similar bodies as office buildings;
7.　Houses used on the assessment date for purposes of social works as defined under the Social Works Law, relief facilities as defined under the Relief Law, juvenile reformatories as defined under the Juvenile Reformation Law, or of activities for judicial protection as defined under the Judicial Protection Works Law;
8.　A house used on the assessment date for purposes of such a privately owned library institute for public interest purposes as may be designated by the Minister of Finance;
9.　A house existed on the assessment date for a temporary purpose.
Article 15.　In case a house with rental value of not exceeding 30 yen has been used for household purposes, the non war sufferers tax shall not be imposed thereon.
Article 16.　The tax rate of the non war sufferers tax shall be 300%.
Chapter 3. Declaration and Payment
Article 17.　A taxpayer of the non war damaged house tax shall be liable to file a return with the Government by January 31, 1948 stating therein the location, number, type, floor space and taxable standard of the house referred to under Art.8, Par.1 and the amount of tax liabilities.
A taxpayer of the non war sufferers tax shall be liable to file a return with the Government by the time-limit as prescribed under the preceding paragraph, stating therein the location, number. type, floor space and taxable standard and the amount of tax liabilities of the house as referred to under Art.11, Par.1 and the address and the name or title of the owner of the house in case the taxpayer is not the owner.
In case a person coming under Art.6, Par.4 who has received by transfer the non war damaged house concerned after the enforcement of the present Law is liable to pay the non war damaged house tax on the house, he shall file a return on the house with the Government by the end of the month next to the month to which the date of the transfer belongs, stating therein the matters as enumerated under Par.1 in the manner as the case of Par.1.
Article 18.　In case the Government recognizes the existence of unavoidable circumstances due to difficulties in communications, transportations or other reasons covering an entire prefecture or a part thereof, the Government, appointing the area and date, may postpone the filing of return as referred to under the preceding Article.
In case the Government recognizes the existence of unavoidable circumstances due to difficulties in communications, transportations or, other reasons, the Government may, if so requested by the taxpayer, postpone the time-limit of filing a return as referred to under the preceding Article.
A person who desires to have the preceding paragraph applied shall so request to the Government presenting application stating reasons.
Article 19.　In case a person has found, after the filing of his return, an omission in the taxable standard or the amount of tax as returned in accordance with the preceding two Articles. he shall apply the Government immediately and have the return revised.
The provisions of the preceding paragraph shall apply to the revision of the taxable standard or of the amount of tax, in the case where a person who was given the correction or determination of the taxable standard or of the amount of tax pursuant to Art.29, Pars.1 to 3 inclusive, has later found an omission in the taxable standard or the amount of tax as corrected or determined.
Article 20.　The non war damaged house tax or the non war sufferers tax declared in a return as referred to under Art.17 or 18, shall be paid by thee filing date as prescribed under Art.17 or 18.
In case a return as referred to under Art.17 or 18 has been filed after the filing date prescribed under Art.17 or 18, the non war damaged house tax or the non`war sufferers tax declared therein shall be paid at the time of filing the return.
In case a return has been revised pursuant to Par.1 of the preceding Article, or the taxable standard or the amount of tax has been revised pursuant to Par.2 of said Article the non war damaged house tax or the non war sufferers tax as added due to the revision shall be paid at the date when the return has been revised, or the taxable standard or the amount of tax has been revised.
Article 21.　In case a taxpayer of the non war damaged house tax or non war sufferers tax has failed to complete the payment of the tax pursuant to the preceding Article, the Government shall enforce the payment pursuant to Art.9 of the National Tax Collection Law.
Article 22.　If, in the case as referred to under Art.6, Par.1 or 5, there are two or more heirs, each heir shall be jointly liable to pay the non war damaged house tax or the non war sufferers tax to be paid by other heirs pursuant to Par.1 or 2 of said Article.
Article 23.　In case the ownership of a house has been transferred, after the date of investigation, due to donation, bequeath or contribution, the donee, or the foundation incorporated on the basis of the contribution, shall, as prescribed by Ordinance, jointly be liable to pay the non war damaged house tax imposed on the donor, successor to the decedent or an estate trust, or on the contributor, to the extent of benefits actually received.
The non war damaged house tax referred to under the preceding paragraph does not include the tax to be added in accordance with Art.40 and Art.41;provided that this shall not apply in regard to the tax to be paid, for deferred payment, in accordance with Art.26, Par.1 (in case the deferred payment includes the tax to be added, by virtue of Art.40, to the tax referred to under Art.40, Par.2 or 3 or to the tax referred to under Art.31, the tax to be added by virtue of Art.40 in the entire tax liabilities shall be exeluded from the above proviso).
Article 24.　If, in the case of the dissolution of a corporation, the corporation has liquidated its assets without paying the non war damaged house tax or the non war sufferers tax, the liquidation and the persons to whom he liquidated assets have been distributed, shall be jointly liable to pay the tax; provided that, each recipient of the liquidated assets shall be jointly liable to pay the tax only to the extent of the benefit he received.
Article 25.　A person who lived, on the assessment date, together with a householder who is the taxpayer of the war sufferers tax (or, in case Art.6, Par.5 is to apply, a person who lived, on the assessment date, together with a householder who is the heir concerned) shall be liable to pay the non war sufferers tax which the taxpayer concerned is to pay, (in case of the application of said paragraph the non war sufferers tax to be paid by the heir concerned) jointly with the householder.
Article 26.　A taxpayer of the non war damaged house tax or non war sufferers tax may, in case there are reasons for rending the lump sum payment of the tax difficult, request as provided for by Ordinance, the deferred payment within six months (or one year after the presentation of proper mortgage in case of extreme difficulty), only to the extent of the amount of tax of which the outright payment is difficult.
The provisions of Art.21 shall apply in the case where a person who had given permit of the deferred payment, has failed to pay the non war damaged house tax or non war sufferers tax within the time-limit.
Article 27.　In the case where a taxpayer of the non war damaged house tax imposed on a house which he had owned on thee date of investigation but sold later, had put the countervalue for the transaction in such deposits or savings as may be prescribed by Ordinance, if said deposits or savings have come to belong to the 2nd restricted accounts as are designated, by the Enforcement regulations of the Emergency Financial Measures Ordinance Rule (the accounts shall hereinafter be called the 2nd restricted accounts), he may apply for the payment of an amount in the non war damaged house tax in the form of the 2nd restricted accounts in proportion to the amount of the 2nd restricted accounts in the total countervalues of the transaction.
For purposes of the application of the preceding paragraph, matters pertaining to the collection of the non war damaged house tax shall be provided for by Ordinance.
Article 28.　The Government, on receiving the request for the deferred payment or the payment in the form of the 2nd restricted accounts made pursuant to the preceding two Articles, may, if deemed necessary, temporarily postpone the collection of the tax.
Chapter 4. Correction and Determination
Article 29.　In case the taxable standard or the tax liabilities declared or revised in the return filed pursuant to Art.17 or 18, or the same revised pursuant to Art.19, Par.1 or 2 is in dissidence with the same investigated by the Government, the Government shall, on the basis of its investigation, correct the taxable standard or the tax liabilities.
The Government shall determine the taxable standard and the tax liabilities on its own investigation, in case a person who is deemed liable to pay the non war damaged house tax or the non war sufferers tax has failed to file his return pursuant to Art.17 or 18.
In case an omission has been found in the once corrected or determined taxable standard or tax liabilities after the correction or determination as referred to under the preceding two paragraphs took place, the Government shall revise the corrected or determined taxable standard or tax liabilities on its own investigation.
The correction and determination of the taxable standard or tax liabilities as prescribed under the preceding three paragraphs may be made within 5 years after the enforcement date of the present Law.
Article 30.　The Government, when corrected or determined the taxable standard or the amount of tax in accordance with the preceding Article, shall notify the same to the taxpayer.
In case a person who has not the domicile or residence or office or business place within the enforcement area of the present Law, has failed to report of the tax payment agent as referred to under Art.47, the notification of the preceding paragraph may be made in the form of a public notice;in this case, the notification shall be deemed to have been received in case 7 days have elapsed since the date of the public notice.
Article 31.　When the Government has corrected or determined the taxable standard or the amount of tax pursuant to Art.29, the Government shall collect the additional tax (shall mean the tax in deficit or the tax determined by the Government;hereinafter the same) within the time-limit of a month after the notification of the preceding Article has been issued; provided that, in case a taxpayer ceases to be domiciled or resident, or to have the office or business place, within enforcement area of the present Law without informing the Government went of his tax payment agent as referred to under Art.47, the Government shall collect the additional tax at once.
Chapter 5. Reinvestigation, Petition and Law Suit
Article 32.　In case a taxpayer has an objection in respect to the taxable standard or the tax amount as notified by the Government in accordance with Art.30, Par.1 or to the tax amount as notified by the Government in accordance with Art.42, he may request re-investigation to the Government stating the reason for his dissatisfaction within a month from the date on which he received the notification.
The Government shall not postpone the collection of the tax, even if the request by virtue of the preceding paragraph is made;provided, however, that, in case deemed unavoidable, the Government may postpone the collection of the ta.
Article.33.　In case a request is made by virtue of Par.1 of the preceding Article, the objection shall be settled by the Government and the settlement shall be notified to the taxpayer.
Article 34.　A person who has an objection to the settlement made pursuant to the preceding Article may make petition to the Government or appeal to the Court.
A petition or law suit to be filed against the correction or determination made by the Government pursuant to Art.29, Pars.1 to 3 inclusive or against the additional tax collected by the Government pursuant to Art.41, Par.1 may be filed only after the Government made a decision on the application for the reinvestigation.
Chapter 6. Miscellaneous Provisions
Article 35.　The Government may as provided for by Ordinance, abate or exempt the non war damaged house tax under such cases as are enumerated below:
1.　In case a house on which non war damaged house tax is to be imposed has been destroyed or partially damaged because of natural calamities after the date of investigation;
2.　In case a taxpayer is acknowledged by the Government to be scarcely able to pay the tax because of the heavy loss of ability to pay on account of natural calamities or other reasons;
3.　In case a house subject to the non war damaged house tax has beer let for rent to the state on the demand of the Supreme Commander for the Allied Powers, for the use thereof;
4.　In case a house subject to the non war damaged house tax has been appropriated for Reparation to the Allied Powers;
5.　In case a house which is subject to the non war damaged house tax and which has been kept under custody of the nation by order of the Supreme Commander for the Allied Powers, comes under what may be provided for by Ordinance.
Article 36.　The Government may, as provided for by Ordinance, abate or exempt the non war sufferers tax under such cases as are enumerated below:
1.　In case a house or personal estate owned and used by a taxpayer (including other member of his household as of the assessment date, in case the taxpayer is a householder) has been destroyed or partially damaged because of natural calamities after the date of investigation;
2.　In case a taxpayer is acknowledged by the Government to be scarcely able to pay the tax because of the heavy loss of ability to pay on account of natural calamities or other reasons;
3.　In case a machine, an implement or other objects (excluding a house) owned and used by a taxpayer (including other member of his household as of the assessment date, in case the taxpayer is a householder) has been appropriated for the Reparation to the Allied Powers;
4.　In case a machine, an implement or other objects (excluding a house) which has been kept under custody of the state by order of the Supreme Commander for the Allied Powers comes under what may be provided for by Ordinance.
Article 37.　The Government may postpone the collection of the non war damaged house tax and/or the non war sufferers tax pending the final determination of the abatement or the exemption referred to under the preceding two Articles.
The Government may, if so requested by a taxpayer, postpone the collection of the non war damaged house tax and/or the non war sufferers tax in case the taxpayer's case is judged to come under Art.35, Item 4 or 5 or Item 3 or 4 of the preceding Article.
Article 38.　Any person may, as prescribed by Ordinance, request the Government to inspect returns and documents filed by taxpayers regarding correction, determination or revision of the taxable standard and the amount of tax.
Article 39.　In case an information given to the Government on the fact that a person deemed liable to pay the tax failed to file his return or on the suspicion of an omission in the taxable standard or the amount of the tax has led the Government to the determination or correction of the taxable standard or the amount of the tax, the Government may, as prescribed by Ordinance, give the informer an amount not exceeding 10% of the tax recovered by the determination or correction as a reward;provided that the maximum of the reward shall not exceed 100,000 yen.
The provisions of the preceding paragraph shall not apply in case the informer happens to be a Government official or a person receiving similar treatment;the same shall hold good in case, the information has originated from the knowledge acquired by a Government official or a person receiving similar treatment or from the knowledge acquired by an official of public bodies (excluding government official and a person receiving similar treatment) on business or from the fact found illegally.
Article 40.　A taxpayer of the non war damaged house tax or non war sufferers tax shall pay an amount of tax additional to the tax to be paid pursuant to Art.20, Par.2 or 3 or to the deferred tax referred to under Art.26 which is computed, according to the term of time as may be provided for by Ordinance, by multiplying the amount of said tax at the rate of 5 sen per diem per 100 yen of the tax.
The provisions of Art.21 shall apply to the case of the preceding paragraph.
The provisions of Par.1 shall apply to the case where the Government collects the additional tax pursuant to Art.31.
The Government may if the existence of an inevitable reason is recognized, exempt the additional tax referred to under Par.1.
Article 41.　Excepting in cases where there were very good reasons for the failure to file a return within the time-limit as referred to under Art.17 or 18, when the non war damaged house tax or the non war sufferers tax has been paid pursuant to Art.20, Par.2 or 3, or the additional tax has become to be collected pursuant to Art.31, or for the error in the taxable standard as originally returned or revised when the return has been revised pursuant to Art.19, Par.1 or for the fact that the taxable standard or the amount of tax returned or revised by the taxpayer was at variance with the same investigated by the Government, the Government shall, collect, according to the term of time as prescribed for by Ordinance, an additional tax to the non war damaged house tax or non war sufferers tax, which is to be computed by multiplying the tax concerned at the rate of 5% for each month elapsed; provided that, the maximum, thereof shall be 50% of the tax amount concerned.
The provisions of Art.26 shall not apply to the additional tax to be collected pursuant to the preceding paragraph.
Article 42.　The Government shall, when it has determined the additional tax pursuant to the preceding Article, notify the same to the taxpayer.
The provisions of Art.30, Par.2 shall apply in the case of the preceding paragraph.
Article 43.　In the case where the specified instrumentalities as referred to under Art.1, Par.1 of the War Indemnity Special Measures Law are liable to pay the non war damaged house tax on the houses they owned on the date of investigation, if, they later has transferred the houses in accordance with Art.60, Par.1 of said Law after the enforcement of the present Law, the specified instrumentalities may apply for the refundment, abatement or exemption of all or part of the non war damaged house tax imposed or imposable upon the houses concerned.
Matters concerning the computation of tax liabilities to be refunded, abated or exempted by virtue of the preceding paragraph shall be provided for by Ordinance.
Article 44.　In case there are any amount of overpayment in the non war damaged house tax as paid pursuant to Art.27, matters concerning the refundment shall be provided for by Ordinance.
Article 45.　Taxation officials may, when necessary for purposes of investigation and collection of the non war damaged house tax and/or the non war sufferers tax, examine persons liable or deemed liable to pay the tax or to other interested persons or inspect their property or books, papers or other things relating thereto.
Article 46.　The place of payment of the non war damaged house tax shall be the location of the house which is the object of the non war damaged house tax, and the place of payment of the non war sufferers tax shall be the domicile (in case of no domicile within the enforcement area of the present Law, the residence) or head office or principal business place of the taxpayer.
A corporation liable to pay the non war sufferers tax which does not have head office or principal business place within the enforcement area of the present Law shall determine and report to the Government the place of payment:the Government shall appoint the place of payment in case of no report.
Article 47.　In case an individual liable to pay the tax is not living in the place of payment, he shall appoint a tax payment agent who, living at the place of payment takes charge of the filing of returns, payment of the tax and every other necessary matters of the non war damaged house tax and/or the non war sufferers tax pursuant to the present Law on behalf of the taxpayer, and inform the Government of the appointment;the same shall hold good in case an individual liable to pay the tax is going to discontinue to have his domicile and residence within the enforcement area of the present Law.
The provisions of the preceding paragraph shall apply in case an incorporated person liable to pay the tax has not, or is going to discontinue to have, its office or business place in the place of payment of the tax.
Article 48.　A person as enumerated under each of the following items, shall report to the effect to the Government on or before the time-limit for the filing of a return referred to under Art.17 or 18:
1.　An individual or an incorporated person who owned on the date of investigation, a non war suffered house as referred to under the provisions of Art.7, Par.1, Item 3 or 4;
2.　A householder who was living on his own account on the assessment date within the enforcement area of the present Law and who is not coming under the provisions of Art.2, Par.2, Item 1;
3.　A householder coming under the provisions of Art.7, Par.2, Items 2 to 5 inclusive;
4.　An incorporated person who owned assets or business on the assessment date within the enforcement area of the present Law and who is not coming under the provisions of Art.7, Par.2, Item 2;
5.　An incorporated person coming under the provisions of Art.7, Par.2, Items 3 to 5 inclusive.
Article 49.　Prefectures, cities, towns, villages and other public bodies shall not impose the surtax on the non war damaged house tax and/or on the non war sufferers tax.
Article 50.　The non war damaged house tax and/or the non war sufferers tax to be paid by an individual shall not be counted in costs or necessary expenditures in respect to the computation of income from transfer as referred to under Art.9, Par.1, Item 7 of the Income Tax Law and business income as referred to under Item 8 of the same paragraph, and of not profits in case business tax is to be imposed by virtue of the Local Tax Law.
Article 51.　The non war damaged house tax and/or the non war sufferers tax to be paid by a corporation shall not be counted in loss in respect to the computation of normal income in each accounting period, as referred to under the Corporation Tax Law, of not profits in each accounting period in case business tax is to be imposed by virtue of the Local Tax Law or of the surplus in each accounting period as referred to under the Special Corporation Tax Law.
The amount of profits arising out of reappraisal or transferrence of assets (excluding commodities, raw-materials, half-finished goods and others of similar natures) of a corporation, profits arising out of immunity from liabilities or out of decrease in capital, if entered in books, in the accounting period a corporation has paid the non war damaged house tax and/or non war sufferers tax, shall not be counted in profits, so long as the total thereof does not exceed the amount of the non war damaged house tax and/or non war sufferers tax, on computing normal income in each accounting period as referred to under the Corporation Tax Law, net profits in each accounting period on which the business tax is to be imposed by virtue of the Local Tax Law, or the surplus in each accounting period as referred to under the Special Corporation Tax Law.
In case a corporation has made redemption or reappreciation in respect to assets as applied for the preceding paragraph and has enumerated losses accrued out of them, the amount of loss accrued out of the redemption to the amount increased from reappreciation as referred to under the preceding paragraph among the amount of said assets or the loss accrued out of said reappreciation shall not be counted in loss, on computing normal income in each accounting period as referred to under Corporation Tax Law, net profits in each accounting period on which the business tax is to be imposed by virtue of the Local Tax Law, or the surplus in each accounting period as referred to under the Special Corporation Tax Law.
Chapter 7. Penal Provisions
Article 52.　A person who has evaded the non war damaged house tax and/or the non war sufferers tax by an act of fraud or other unjust means shall be imprisoned for not exceeding three years or fined or forfeit not exceeding three times of the tax evaded.
Both imprisonment and fine may be imposed on violators of the preceding paragraph according to circumstances.
In the case of Par.1, the Government shall correct or determine the taxable standard and tax liabilities, and collect the tax evaded at once.
Article 53.　A person who comes under any of the following items shall be imprisoned for not exceeding one year or fined not exceeding 50,000 yen.
1.　A person who has refused, disturbed or evaded the inspection of houses, books, papers or other things, as conducted pursuant to Art.45;
2.　A person who has presented the documents of the preceding number stating falsehood therein;
3.　A person who has failed to answer to the examinations conducted by taxation officials pursuant to Art.43;
4.　A person who has answered falsehood to the examinations of the preceding item.
Article 54.　In case a person who is or was engaged in the business of the non war damaged house tax and/or the non war sufferers tax had divulged or abused secrets acquired from the business, he shall be imprisoned for not exceeding 2 years or fined not exceeding 20,000 yen.
Article 55.　In case a representative of a corporation, a deputy, employee or a member of a corporation or of an individual has committted, in connection with business or assets of the corporation or the individual, a violation referred to under Art.52, Par.1 or Art.53, the person who actually committed the violation shall be punished as well as the corporation of the individual, in accordance with respective Articles concerned.
Article 56.　A person who regarding the non war damaged house tax and/or the non war sufferers tax of other person, has wilfully given to the Government a false information on the facts or suspicions referred to under Art.39, Par.1, shall be imprisoned for not exceeding three years or fined not exceeding 10,000 yen.
Article 57.　In respect to a person who has committeed the violation of Art.52, Par.1, the provisions of Art.38, Par.3, Proviso, Art.39, Par.2, Arts.40 and 41. Art.48, Par.2, Arts.63 and 66 of the Penal Code shall not apply; provided that, this shall not hold good in case an imprisonment is to be imposed.
Supplementary Provision:
The present Law shall come into force as from December 1, 1947.
Minister of Finance　KURUSU Takeo
Prime Minister　KATAYAMA Tetsu