I hereby give My sanction to the Imperial Ordinance concerning the partial amedments of the War Indemnity Special Measures Law Enforcement Regulations and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年一月二十四日
This twenty-fourth day of the first month of the twenty-second year of Showa (January 24, 1947)
內閣総理大臣 吉田茂
Countersigned: Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
勅令第二十三号
Imperial Ordinance No. 23
戰時補償特別措置法施行規則の一部を次のように改正する。
The following amendments shall be made to the War Indemnity Special Measures Law Enforcement Regulations:
第二十二條中「法別表二第一号」の下に「又は第五号」を加える。
In Article 22, "or No. 5" shall be added next to "No. 1 of the attached table II of the Law".
第八十二條第五号中「第二号及び第三号」を「及び第二項」に改める。
In Article 82, item 5, "Nos. 2 and 3" shall read "and par. 2".
附 則
Supplementary Provisions:
この勅令は、公布の日から、これを施行する。
The present Ordinance shall come into force as from the day of its promulgation.
In case a person who desires to be given abatement or exemption of the war indemnity special tax by virtue of Art. 12, par. 1 of the War Indemnity Special Measures Law as amended by Law No. 1, 1947, had already submitted the application pursuant to Art. 14 of the same Law at the time of enforcement of the present Ordinance, he shall submit to the Minister of Finance the application and other papers as prescribed in Art. 22 of the amended War Indemnity Special Measures Law Enforcement Regulations, on or before February 28, 1947, through the superintendent of a taxation office which administers the place of payment.
A person who desires to be given the refundment of the war indemnity special tax pursuant to paragraph 2 of the Supplementary Provisions of Law No. 1, 1947, which is equivalent to the amount to be abated or exempted by virtue of Art. 12, par. 1 of the War Indemnity Special Measures Law as amended by Law No. 1, 1947, and which had been already paid at the time of enforcement of Law No. 1, 1947, shall, within one month after he has been notified of the disposal concerning the abatement or exemption referred to in Art. 12, par. 1 of the War Indemnity Special Measures Law, submit to the Director of the Local Financial Bureau which administers the place of payment a refundment application stating therein matters as designated by Minister of Finance, through the superintendent of a taxation office which administers the place of payment.