(財産税法及附属法令ヲ御料ニ関シ準用スル等ノ件)
法令番号: 皇室令第1号
公布年月日: 昭和22年2月21日
法令の形式: 皇室典範・皇室令
朕樞密顧問ノ諮詢ヲ經テ財産税法及附屬法令ヲ御料ニ關シ準用スル等ノ件ヲ裁可シ茲ニ之ヲ公布セシム
I hereby give My sanction, with the advice of the Privy Council, to the Ordinance regarding the application of the Capital Levy Law and its associate measures, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年二月二十日
This twentieth day of the second month of the twenty-second year of Showa (February 20, 1947)
宮內大臣 子爵 松平慶民
Countersigned: Minister of Imperial Household Viscount MATSUDAIRA Yoshitami
內閣總理大臣 吉田茂
Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister (Of Finance ISHIBASHI Tanzan
皇室令第一號
Imperial Household Ordinance No. 1
第一條 財産税法及附屬法令ハ御料(皇室財産令第二十一條ノ財産ヲ含ム)ニ關シ之ヲ準用ス但シ宮内省ノ所在地ヲ以テ納税地トス
Article 1. The Capital Levy Law and its associate measures shall apply to the Imperial Household properties,including those provided for in Article 21 of the Imperial Household Property Ordinance. The taxi,however, shall be paid at the locality which is the seat of the Imperial Household Ministry.
第二條 財産税法及附屬法令ハ皇族(皇室財産令第二十一條ニ掲グル皇族ヲ除ク)竝王族及公族ニ之ヲ適用ス
Article 2. The Capital Levy Law and its associate measures shall apply to true Imperial Princes and Princesses,excluding those mentioned in Article 21 of the Imperial Household Property Ordinance, and to the Princes and Princesses of the Main and Branch Houses of Prince Ri.
第三條 本令ハ昭和二十一年三月三日午前零時ニ於テ財産税法施行地ニ住所ヲ有シ且戸籍法ノ適用ヲ受クル個人ノ例ニ依リ之ヲ適用ス但シ宮内大臣ガ大藏大臣ト協議ノ上同居家族ニ該當スル者ト決定シタル者ヲ以テ同居家族トス
Article 3. The present Ordinance shall apply in accordance with the provisions of the Capital Levy Law relating to properties of individuals who, at 12.00 midnight on March 3, 1946, reside at the places where the said Law is enforced, and to whom the Census Registration Law applies, provided that the family members as inmates of the respective houses shall be those regarded as such by the agreement between the Minister of Imperial Household and the Minister of Finance.
附 則
Supplementary Provision:
本令ハ公布ノ日ヨリ之ヲ施行ス
The present Ordinance shall come into force as from the day of its promulgation.