<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="76" PromulgateDay="12" PromulgateMonth="3" Year="22">
  <PromulgateBody>
    <PromulgateStatement>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.</PromulgateStatement>
    <ImperialSignature>Signed: HIROHITO, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This eleventh day of the third month of the twenty-second year of Showa (March 11, 1947)</ApprovalDate>
    <Signature>
      <MinisterialTitle>Countersigned: Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>ISHIBASHI Tanzan</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Imperial Ordinance No. 76</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The Enforcement Regulations of the Income Tax Law shall be partly amended as follows:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>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."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Art. 15, par. 1, "2,400 yen" shall be amended as "6,000 yen."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>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."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Art. 26, par. 1, "72 yen" shall be amended as "240 yen."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Art. 81-2, Nos. 1 and 2, "one-half" shall be amended as "six-tenth."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Ordinance shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>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.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>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."</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>