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. Signed: HIROHITO, Seal of the Emperor This twentieth day of the second month of the twenty-second year of Showa (February 20, 1947) Countersigned: Minister of Imperial Household Viscount MATSUDAIRA Yoshitami Prime Minister YOSHIDA Shigeru Minister (Of Finance ISHIBASHI Tanzan Imperial Household Ordinance No. 1

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.

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.

Supplementary Provision: The present Ordinance shall come into force as from the day of its promulgation.