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
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.
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.