I hereby give My sanction to the Imperial Ordinance concerning the partial amendments of the Increased Income Tax Law Enforcement Regulations and cause the same to be promulgated.
Signed: HIROHITO, Seal of the Emperor
This thirtieth day of the first month of the twenty-second year of Showa (January 30, 1947)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 35
The Increased Income Tax Law Enforcement Regulations shall be partially amended as follows:
Art. 5-(2) The Increased Income Tax Investigation Committee shall be under the jurisdiction of the Director of the Local Financial Bureau, and when referred to by the superintendent of the Taxation Office, investigate and consider the matter coming within its jurisdiction in accordance with the provisions of Art. 7, pars. 1 & 2 of the Law.
Art. 5-(3) The Investigation Committee shall be established under each Taxation Office.
Art. 5-(4) The Investigation Committee shall be organized by the members of the Committee, the quorum of which shall be designated by the Minister of Finance in respect of each Committee.
Art. 5-(5) The members of the Investigation Committee shall be appointed by the Director of Local Financial Bureau from among men of scholarship or experience.
Art. 5-(6) The Investigation Committee shall open its session on the notification by the superintendent of the Taxation Office, at the date and at the place as designated by him.
Art. 5-(7) The date of the first session of the Investigation Committee to be opened after the Enforcement of the Law by virtue of Art. 7, par. 1 of the Law shall be, pursuant to the provision of the preceding Article, designated within the period from February 22, 1947 to the last day of the same month.
The session of the Investigation Committee referred to in the preceding paragraph shall be 15 days.
In case the provision of par. 1 or 2 is unable to be complied with due to natural calamities or other inevitable reasons, exceptions to those provisions may be provided for by the Minister of Finance.
The date and the session of the Investigation Committee to be opened by virtue of Art. 7, par. 2 of the Law, shall be designated by the superintendent of the Taxation Office.
Art. 5-(8) The chairman of the Investigation Committee shall be elected by mutual election and from among the members of the Committee in each session.
Art. 5-(9) The chairman shall preside over the business of the Committee.
When the chairman is absent from his post for some reason, a member of the Investigation Committee elected by the mutual election, shall act on behalf of the chairman with regard to his business.
Art. 5-(10) The superintendent of a Taxation Office shall investigate the amount of income as prescribed in Art. 7, par. 1 or 2 of the Law in respect of the person who is deemed liable to pay the increased income tax and introduce the protocol to the Investigation Committee.
Art. 5-(11) The Investigation Committee shall not sit for the deliberation or make decisions unless the majority of the members of the Investigation Committe are present.
Art. 5-(12) The decision shall be made by the majority of the members including the chairman.
In case of a tie, the decision shall be made by the chairman.
Art. 5-(13) The chairman and the members of the Investigation Committee may not participate in the proceedings concerning the amount of income referred to in Art. 7, par. 1 or 2 of the Law, of himself or of the persons whose names are entered in his census register.
Art. 5-(14) The superintendent of a Taxation Office or his deputy may attend the Investigation Committee and make explanations or state his opinion.
Art. 5-(15) The chairman shall, immediately after the closing of the Investigation Committee, report the matters decided at the Investigation Committee to the superintendent of a Taxation Office.
Art. 5-(16) The members of the Investigation Committee shall be supplied with allowances.
Supplementary Provision:
The present Ordinance shall come into force as from the day of its promulgation.