<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="180" PromulgateDay="13" PromulgateMonth="12" Year="22">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law concerning the partial amendments to the Local Taxation Law.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This thirteenth day of the twelfth month of the twenty-second year of Showa (December 13, 1947)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>KATAYAMA Tetsu</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.180</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The following partial amendments shall be made to the Local Taxation Law:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In paragraph 1 of Article 45-(3), "one hundred and eighty yen" shall read "two hundred and forty yen" .</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In paragraph 1 of Article 65, one hundred and twenty yen "shall read" one hundred and sixty yen".</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In paragraph 1 of Article 85-(4), "one hundred and eighty yen" shall read "two hundred and forty yen" , "one hundred and twenty yen" shall read "one hundred and sixty yen" , and in paragraph 3 of the same Article, "one hundred and eighty yen" shall read "two hundred and forty yen" , and "three hundred yen" shall read "four hundred yen" .</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Law shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Law shall be applied to the fiscal year of 1947-1948.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister for Home Affairs</MinisterialTitle>
      <Name>KIMURA Kozaemon</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>KURUSU Takeo</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>KATAYAMA Tetsu</Name>
    </Signature>
  </Signatures>
</Law>