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.
Signed: HIROHITO, Seal of the Emperor
This eleventh day of the third month of the twenty-second year of Showa (March 11, 1947)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 76
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."
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."
In Art. 26, par. 1, "72 yen" shall be amended as "240 yen."
In Art. 81-2, Nos. 1 and 2, "one-half" shall be amended as "six-tenth."
Supplementary provisions:
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."