I hereby give My sanction to the Imperial Ordinance concerning the partial amendments of the Enforcement Regulations of the Income Tax Law and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年三月十一日
This eleventh day of the third month of the twenty-second year of Showa (March 11, 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
勅令第七十六号
Imperial Ordinance No. 76
所得稅法施行規則の一部を次のように改正する。
The Enforcement Regulations of the Income Tax Law shall be partly amended as follows:
In Art. 13, par. 1, "200 yen" shall be amended as "500 yen", "100 yen" as "250 yen", "67 yen" as "167 yen", "47 yen" as "117 yen", and "2400 yen" as "6,000 yen."
第十五條第一項中「二千四百圓」を「六千圓」に改める。
In Art. 15, par. 1, "2,400 yen" shall be amended as "6,000 yen."
In Art. 24, par. 1, "6 yen" shall be amended as "20 yen", "3 yen" as "10 yen", "2 yen" as "6.70 yen", "1.40 yen" as 4.70 yen", and "72 yen" as "240 yen."
第二十六條第二項中「七十二圓」を「二百四十圓」に改める。
In Art. 26, par. 1, "72 yen" shall be amended as "240 yen."
第八十一條ノ二第一号及び第二号中「二分ノ一」を「十分ノ六」に改める。
In Art. 81-2, Nos. 1 and 2, "one-half" shall be amended as "six-tenth."
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.
The present Imperial Ordinance shall apply in respect to allowances paid on or after February 1, 1947 concerning the Classified Income Tax imposed upon the class A earned income.
In respect to the Classified Income Tax imposed upon the class A earned income to be paid during 1947, "6.000 yen" referred to in Art. 15, par. 1 of the Enforcement Regulations of the Income Tax Law shall read "5,700 yen" and "240 yen." in Art. 26, par. 2 shall read "226 yen."