Article 1. In respect to a person whose assets which used to be main sources of his income or which used to be employed for the purpose of his business had been heavily damaged because of the great earthquake of December 21, 1946 (including the tidal wave and other calamities accompanied by the earthquake; the calamities shall hereinafter be called "the earthquake disaster"), the amount of the second instalment of his classified income tax impossible upon the income from real estate and business income (excluding class C business income; the same goes hereinafter) of 1946 shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose gross income in 1946 exceeds 70,000 yen: (A) In case his gross income does not exceed 10,000 yen: All the amount of the classified income tax impossible upon the income from real estate and business income; (B) In case his gross income does not exceed 20,000 yen: 50% of the classified income tax impossible upon the income from real estate and business income; (C) In case his gross income exceeds 20,000 yen: 20% of the classified income tax impossible upon the income from real estate and business income. The amount of gross income of the head of a family and of each member of a co-living family shall be totaled up and the provisions of the preceding paragraph shall apply in respect to the total; the same shall apply in respect to two or more members of a co-living family living not together with the head of a family.

Article 2. In respect to a person whose assets which used to be main sources of his income or which used to be employed for the purpose of his business were heavily damaged because of the earthquake disaster, the amount of the second instalment of his surtax of 1946 impossible upon the income accruing from the damaged assets or business shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose gross income in 1946 exceeds 70,000 yen: (A) In case his gross income does not exceed 70,000 yen: 50% of the surtax concerned; (B) In case his gross income exceeds 20,000 yen: 20% of the surtax concerned. The provisions of par. 2 of the preceding Article shall apply in respect to the preceding paragraph.

Article 3. In respect to a person whose house or household property was heavily damaged because of the earthquake disaster, the amount of the second instalment of his income tax of 1946 shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose gross income exceeds 30,000 yen: (A) In case his gross income does not exceed 10,000 yen: All the amount of the income tax; (B) In case his gross income does not exceed 15,000 yen: 50% of the amount of the income tax; (C) In case his gross income exceeds 15,000 yen: 20% of the amount of the income tax. The provision of Art. 1, par. 2 shall apply in respect to the preceding paragraph.

Article 4. In respect to a person whose house or household property was heavily damaged because of the earthquake disaster, his classified income tax impossible upon the class A earned income and class C business income to be paid within the period from the date of damage by June, 1947, shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose gross income in 1946 exceeds 30,000 yen: (A) In case his gross income does not exceed 10,000 yen: All the amount of the classified income tax; (B) In case his gross income does not exceed 15,000 yen: 50% of the amount of the classified income tax; (C) In case his gross income exceeds 15,000 yen: 20% of the amount of the classified income tax. The provision of Art. 1, par. 2 shall apply in respect to the preceding paragraph.

Article 5. In respect to a person whose house or household property had been heavily damaged because of the earthquake disaster, his increased income tax impossible upon the class A income as prescribed in Art. 1, No. 1 of the Increased Income Tax Law (the income shall hereinafter be called "the class A income"), shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person the sum total of whose income from real estate referred to in Art. 10, par. 1, No. 1 of the Income Tax Law and whose class A and B business incomes referred to in No. 3 of the same Article, as accrued in 1946, exceed 50,000 yen: (A) In case the amount of class A income after the deduction referred to in Art. 4, par. 1 of the Increased Income Tax Law does not exceed 5,000 yen: All the amount of the increased income tax; (B) In case the amount of (A) above does not exceed 15,000 yen: 50% of the amount of the Increased Income Tax; (C) In case the amount of (A) above exceeds 15,000 yen: 20% of the amount of the Increased Income Tax. The provision of Art. 1, par. 2 shall apply in respect to the preceding paragraph.

Article 6. In respect to a person who was killed because of the earthquake disaster, the second instalment of the classified income tax impossible upon the class B earned income and of the surtax impossible upon the income as prescribed in Art. 30, par. 1, No. 7 of the Income Tax Law shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose gross income in 1946 exceeds 30,000 yen: (A) In case his gross income does not exceed 10,000 yen: All the amount of the income tax concerned; (B) In case his gross income does not exceed 15,000 yen: 50% of the amount of the income tax concerned; (C) In case his gross income exceeds 15,000 yen: 20% of the income tax concerned. The provision of Art. 1, par. 2 shall apply in respect to the preceding paragraph.

Article 7. In respect to a person whose assets which used to be employed for the purpose of his business were heavily damaged because of the earthquake disaster, the second instalment of his business tax of 1946 shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose net profits in 1946 exceeds 50,000 yen: (A) In case the amount of his net profits does not exceed 10,000 yen: All the amount of the business tax; (B) In case the amount of his net profits does not exceed 20,000 yen: 50% of the amount of the business tax; (C) In case the amount of his net profits exceeds 20,000 yen: 20% of the amount of the business tax.

Article 8. In respect to a person whose assets which used to be employed for the purpose of his business were heavily damaged because of the earthquake disaster, the second instalment of his extraordinary profits tax impossible upon the excess profits shall be, as prescribed by the Minister of Finance, abated or exempted as the following; provided, however, this shall not apply in respect to a person whose excess profits in 1946 exceeds 50,000 yen: (A) In case the amount of his excess profits does not exceed 30,000 yen: 50% of the amount of the extraordinary profits tax; (B) In case the amount of his excess profits exceeds 30,000 yen: 20% of the amount of the extraordinary profits tax.

Article 9. In case of the computation of the class A income referred to in Art. 3, No. 1 of the Increased Income Tax Law in respect to the increased income tax to be paid by a person whose assets which used to be main sources of his income or which used to be employed for the purpose of his business were heavily damaged because of the earthquake disaster, the estimated amount of loss of properties due to the damage which is designated by the Minister of Finance shall be, as prescribed by the Minister of Finance, deemed to be the necessary expenses in the computation of income from real estate referred to in Art. 10, par. 1, No. 1 of the Income Tax Law, and the class A and B business incomes referred to in No. 3 of the same paragraph, as accrued in 1946.

Article 10. In respect to a person whose inherited property (including the property as transferred by the decendent within one year before the beginning of the succession; the same goes hereinafter) had been heavily damaged before the determination of the taxable amount, the value of the inherited property shall be, as prescribed by the Minister of Finance, appraised by deducting the damaged amount.

Article 11. In respect to a person whose inherited property was heavily damaged after the determination of the taxable amount, the amount of the tax impossible upon the damaged property shall be exempted as prescribed by the Minister of Finance.

Article 12. In respect to the corporation tax, special corporation tax, business tax on corporations, extraordinary profits tax on corporations, succession tax, liquor tax, table water tax, commodity tax, amusement tax and admission tax, which are to be paid by persons who suffered from the earthquake disaster, special rules concerning filing and making applications regarding the taxes may be provided for by the Minister of Finance.

Article 13. In respect to the income tax, business tax on individuals, extraordinary profits tax on individuals, succession tax, liquor tax, table water tax, commodity tax, amusement tax and admission tax, the collection thereof may be postponed as prescribed by the Minister of Finance.