I hereby give My sanction to the Imperial Ordinance concerning the partial amendments to be made to the Liquor Tax Law Enforcement Regulations, and cause the same to be promulgated.
Signed: HIROHITO, Seal of the Emperor
This twenty-eighth day of the fourth month of the twenty-second year of Showa (April 28, 1947)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 167
The Liquor Tax Law Enforcement Regulations shall be partly revised as follows:
In Art. 39, "and national bonds" shall read ", national bonds, and factory foundations and the guarantee of tax payment by liquor manufacturers' associations," and the following paragraph shall be added to the same Article:
The mortgage as referred to in the preceding paragraph shall be submitted to the Minister of Finance or the superintendent of a competent taxation office.
In Art. 44, pars. 1 and 2, "the competent taxation office" shall read "the Minister of Finance or the competent taxation office," and in par. 3 of the same Article, "the superintendent of a taxation office" shall read "the Minister of Finance or the superintendent of a taxation office."
In Art. 46, "the superintendent of a taxation office" shall read "the Minister of Finance or the superintendent of a taxation office."
In Art. 49, "the competent taxation office" shall read "the Minister of Finance or the comptent taxation office."
Supplementary Provision:
The present Ordinance shall come into force as from the day of its promulgation.