Article 1. The laws, ordinances, and other regulations relating to taxation shall be applicable to the Imperial Princes and Princesses, excluding those who are mentioned in Article 21 of the Imperial Household Property Ordinance.

Article 2. As far as the Imperial Princes and Princesses as indicated in the preceding Article are concerned, the provisions of the laws, ordinances, and other regulations relating to taxation shall be interpreted in accordance with, the following: The term, "relatives," shall be applicable to the relatives by blood to the sixth degree. The term, "head of a house," or "inmate member of a family," shall be applicable to those regarded as such according to the decision of the Minister of Imperial Household after the consultation with the Minister of Finance. The term, "succession to a house," shall be applicable to a succession caused by the decrease of an Imperial Prince or Princess who has been regarded as a head of the house according to the decision of the Minister of Imperial Household after the consultation with the Minister of Finance.