<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="166" PromulgateDay="30" PromulgateMonth="4" Year="22">
  <PromulgateBody>
    <PromulgateStatement>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.</PromulgateStatement>
    <ImperialSignature>Signed: HIROHITO, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This twenty-eighth day of the fourth month of the twenty-second year of Showa (April 28, 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. 166</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The Increased Income Tax Law Enforcement Regulations shall be partly revised as follows:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>The following paragraph shall be added to Art. 8:</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>The time-limit for the payment of the increased income tax in case special rules have been adopted concerning the date of the session of the Increased Income Tax Investigation Committee by virtue of Art. 5-(7), par. 3 shall be the date as designated by the superintendent of a taxation office within one month from the date of the opening of the session of the Investigation Committee.</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Ordinance shall be applied as from April 10, 1947.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>