(財産税法及附属法令ヲ御料ニ関シ準用スル等ノ件ノ施行ニ関スル件)
法令番号: 皇室令第11号
公布年月日: 昭和22年4月30日
法令の形式: 皇室典範・皇室令
朕昭和二十二年皇室令第一號ノ施行ニ関スル件ヲ裁可シ茲ニ之ヲ公布セシム
I hereby give My sanction to the Ordinance regarding the enforcement of the Imperial Household Ordinance No.1, 1947, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十二年四月二十八日
This twenty-eighth day of the fourth month of the twenty-second year of Showa (April 28, 1947)
宮內大臣 子爵 松平慶民
Countersigned: Minister of Imperial Household Viscount MATSUDAIRA Yoshitami
內閣総理大臣 吉田茂
Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
皇室令第十一號
Imperial Household Ordinance No.11
財產稅法施行規則(昭和二十二年皇室令第一號第一條ニ於テ準用スル財產稅法施行規則ヲ謂フ以下同ジ)第五十四條第一項ノ規定ニ依ル御料ニ屬スル財產(不動產及株式ニ限ル)ニ依ル物納ノ稅額ニ相當スル財產稅ハ財產稅法施行規則第六十條ノ規定ニ拘ラズ物納ノ許可アリタル時ニ於テ其ノ納付アリタルモノトス
The amount of,tax as part of Capital Levy equivalent to that to be paid in kind with the Imperial Household Properties, which are confined to immovables and stocks,in accordance with the provisions of paragraph 1 in Article 54 of the Regulations concerning the Enforcement of the Capital Levy Law (which means the Regulations applying to the Imperial Household Properties as provided for in Article 1 of the Ordinance No. 1, 1947, sic passim), shall be considered to be paid in at the time when the said payment in kind is authorized, despite of the provisions of Article 60 of the Regulations concerning the Enforcement of the Capital Levy Law.
附 則
Supplementary Provision:
本令ハ昭和二十二年四月一日ヨリ之ヲ適用ス
The present Ordinance shall come into force as from April 1, 1947.