法令番号: 法律第230号
公布年月日: 昭和22年12月23日
法令の形式: 法律

審議経過

I hereby promulgate the Law concerning the Special Exemption of Imposition of Income Tax on the Premiums of Hypothec Bank Debenture, etc.
Signed:HIROHITO, Seal of the Emperor
This twenty-third day of the twelfth month of the twenty-second year of Showa (December 23, 1947)
Prime Minister　KATAYAMA Tetsu
Law No.230
No income tax shall be imposed, for the time being, on the premiums of the hypothec debentures, savings debentures, patriotic debentures issued in accordance with the provision of Article 10-(5), Paragraph 1 of the Temporary Funds Adjustment Law, and savings as stipulated in the provision of Article 10-(7) of the same Law and prize money of the certificate as provided in Article 10-(12), Paragraph 1 of the same Law.
Supplementary Provision:
This Law shall come into force as from January 1, 1948.
Minister of Finance　KURUSU Takeo
Prime Minister　KATAYAMA Tetsu